{"id":5803,"date":"2021-03-24T17:17:45","date_gmt":"2023-02-04T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/cai-cach-tthc-trong-linh-vuc-thue-da-do-dem-duoc\/"},"modified":"2021-03-24T17:17:45","modified_gmt":"2023-02-04T10:17:45","slug":"cai-cach-tthc-trong-linh-vuc-thue-da-do-dem-duoc","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/cai-cach-tthc-trong-linh-vuc-thue-da-do-dem-duoc\/","title":{"rendered":""C\u1ea3i c\u00e1ch TTHC trong l\u0129nh v\u1ef1c thu\u1ebf \u0111\u00e3 \u0111o \u0111\u1ebfm \u0111\u01b0\u1ee3c""},"content":{"rendered":"
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T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 1\/1\/2015, sau khi th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, s\u1ed1 gi\u1edd tu\u00e2n th\u1ee7 v\u1ec1 thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c 369,86 gi\u1edd\/n\u0103m. N\u0103m 2015 B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t \u0111\u1ec3 c\u1eaft gi\u1ea3m 45,5 gi\u1edd, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau 171 gi\u1edd trong n\u0103m 2015 theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7 t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 19\/NQ-CP.<\/div>\n

Gi\u1ea3m \u0111\u01b0\u1ee3c g\u1ea7n 370 gi\u1edd n\u1ed9p thu\u1ebf<\/strong><\/p>\n\n\n\n
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Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e1nh gi\u00e1 cao n\u1ed7 l\u1ef1c c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh<\/strong><\/p>\n

T\u1ea1i bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi l\u00e3nh \u0111\u1ea1o m\u1ed9t s\u1ed1 b\u1ed9, ng\u00e0nh Trung \u01b0\u01a1ng v\u1ec1 c\u1ea3i c\u00e1ch TTHC trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 BHXH s\u00e1ng 31\/3, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 cho r\u1eb1ng qua th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft, c\u00f4ng t\u00e1c c\u1ea3i c\u00e1ch TTHC trong l\u0129nh v\u1ef1c thu\u1ebf, BHXH \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c, c\u00f3 th\u1ec3 \u0111o \u0111\u1ebfm \u0111\u01b0\u1ee3c b\u1eb1ng nh\u1eefng con s\u1ed1 c\u1ee5 th\u1ec3, g\u00f3p ph\u1ea7n thi\u1ebft th\u1ef1c v\u00e0o n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh qu\u1ed1c gia, ti\u1ebft ki\u1ec7m th\u1eddi gian, c\u00f4ng s\u1ee9c, ti\u1ec1n b\u1ea1c c\u1ee7a x\u00e3 h\u1ed9i, c\u1ee7a ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p.<\/p>\n

Theo ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u Ch\u00ednh ph\u1ee7, Ch\u00ednh ph\u1ee7 \u0111\u1eb7t ra \u0111\u00e2y l\u00e0 m\u1ed9t tr\u1ecdng t\u00e2m trong c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh. Ngh\u1ecb quy\u1ebft \u0110\u1ea1i h\u1ed9i XI c\u1ee7a \u0110\u1ea3ng \u0111\u00e3 ch\u1ec9 r\u00f5, c\u1ea3i c\u00e1ch th\u1ec3 ch\u1ebf, c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh trong \u0111\u00f3 c\u00f3 TTHC l\u00e0 m\u1ed9t kh\u00e2u \u0111\u1ed9t ph\u00e1. “Do \u0111\u00f3, ph\u1ea3i coi \u0111\u00e2y l\u00e0 m\u1ed9t tr\u1ecdng t\u00e2m c\u00f4ng t\u00e1c, ph\u1ea3i quy\u1ebft t\u00e2m cho t\u1edbi t\u1eebng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, h\u1ebft s\u1ee9c l\u00e0m v\u1edbi tinh th\u1ea7n ph\u1ee5c v\u1ee5 \u0111\u1ea5t n\u01b0\u1edbc, ph\u1ee5c v\u1ee5 nh\u00e2n d\u00e2n\u201d, Th\u1ee7 t\u01b0\u1edbng nh\u1ea5n m\u1ea1nh.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a Ngh\u1ecb quy\u1ebft 19 c\u1ee7a Ch\u00ednh ph\u1ee7, r\u00fat ng\u1eafn th\u1eddi gian ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f2n 171 gi\u1edd th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i gi\u1ea3m \u0111\u01b0\u1ee3c 415,5 gi\u1edd, c\u00f2n 121,5 gi\u1edd; c\u01a1 quan BHXH ph\u1ea3i gi\u1ea3m \u0111\u01b0\u1ee3c 285,5 gi\u1edd, c\u00f2n 49,5 gi\u1edd. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 c\u00e1c gi\u1ea3i ph\u00e1p l\u00e0m gi\u1ea3m s\u1ed1 gi\u1edd tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p,<\/p>\n

Trong \u0111\u00f3, \u0111\u00e3 t\u1ed5 ch\u1ee9c l\u00e0m vi\u1ec7c v\u1edbi m\u1ed9t s\u1ed1 T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf kh\u1ea3o s\u00e1t, \u0111\u00e1nh gi\u00e1 th\u1eddi gian k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 gi\u1edd k\u00ea khai n\u1ed9p thu\u1ebf ch\u00eanh l\u1ec7ch gi\u1eefa Vi\u1ec7t Nam (537 gi\u1edd\/872 gi\u1edd c\u1ea3 thu\u1ebf v\u00e0 BHXH) v\u00e0 b\u00ecnh qu\u00e2n 6 n\u01b0\u1edbc ASEAN (171 gi\u1edd, thu\u1ebf l\u00e0 121,5 gi\u1edd v\u00e0 BHXH l\u00e0 49,5 gi\u1edd) \u1edf t\u1eebng kh\u00e2u (v\u1ec1 t\u1ea7n su\u1ea5t khai, n\u1ed9p thu\u1ebf; v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1; v\u1ec1 n\u1ed9i dung t\u1edd khai; v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c khai, ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p t\u1edd khai; n\u1ed9p thu\u1ebf;…).<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 t\u1ed5 ch\u1ee9c l\u00e0m vi\u1ec7c v\u1edbi Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam, m\u1ed9t s\u1ed1 Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p, m\u1ed9t s\u1ed1 C\u00f4ng ty ki\u1ec3m to\u00e1n… v\u1ec1 c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p trong th\u1ef1c hi\u1ec7n c\u00e1c TTHC thu\u1ebf; nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p trong th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch thu\u1ebf, nh\u1ea5t l\u00e0 nh\u1eefng v\u01b0\u1edbng m\u1eafc v\u1ec1 TTHC thu\u1ebf do c\u00e1c ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9 thu\u1ebf quy \u0111\u1ecbnh.<\/p>\n

Tr\u00ean c\u01a1 s\u1edf y\u00eau c\u1ea7u c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 19\/NQ-CP v\u00e0 k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf, \u0111\u00e3\u00a0ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan tr\u00ecnh Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 Lu\u1eadt thu\u1ebf v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 1\/1\/2015, trong \u0111\u00f3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 t\u00e1c \u0111\u1ed9ng l\u00e0m gi\u1ea3m s\u1ed1 gi\u1edd n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0: Thu\u1ebf GTGT, b\u1ecf quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o; B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1 b\u00e1n ra k\u00e8m theo t\u1edd khai thu\u1ebf GTGT; Thu\u1ebf TNDN: B\u1ecf quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed,… Theo \u0111\u00f3, t\u1ed5ng s\u1ed1 gi\u1edd n\u1ed9p thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c khi th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 l\u00e0 80 gi\u1edd.<\/p>\n

Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i 04 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/11\/2014, trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 t\u00e1c \u0111\u1ed9ng l\u00e0m gi\u1ea3m s\u1ed1 gi\u1edd n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0: Thu\u1ebf GTGT: N\u00e2ng m\u1ee9c doanh thu khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng\/n\u0103m l\u00ean 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m \u0111\u1ec3 gi\u1ea3m t\u1ea7n su\u1ea5t k\u00ea khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u1ee5 th\u1ec3 \u0111\u00e3 gi\u1ea3m t\u1eeb 12 l\u1ea7n\/n\u0103m xu\u1ed1ng c\u00f2n 4 l\u1ea7n\/n\u0103m, gi\u1ea3m 8 l\u1ea7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf; b\u1ecf quy \u0111\u1ecbnh ph\u1ea3i ghi th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng c\u1ee7a B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 mua v\u00e0o v\u00e0 khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u1ebfn 31\/12 h\u00e0ng n\u0103m (khi ch\u01b0a c\u00f3 quy \u0111\u1ecbnh b\u1ecf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n).<\/p>\n

Thu\u1ebf TNDN gi\u1ea3m t\u1ea7n su\u1ea5t k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf TNDN t\u1eeb 5 l\u1ea7n\/n\u0103m xu\u1ed1ng c\u00f2n 01 l\u1ea7n\/n\u0103m b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p b\u1ecf quy \u0111\u1ecbnh khai t\u1ea1m t\u00ednh thu\u1ebf TNDN theo qu\u00fd, theo \u0111\u00f3 doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf TNDN 1 l\u1ea7n\/n\u0103m v\u00e0 t\u1ea1m n\u1ed9p theo qu\u00fd. Nh\u01b0 v\u1eady, t\u1ed5ng s\u1ed1 gi\u1edd n\u1ed9p thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c khi th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP l\u00e0 88,36 gi\u1edd.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 7 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 1\/9\/2014. T\u1ed5ng s\u1ed1 gi\u1edd n\u1ed9p thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c khi th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 201,5 gi\u1edd.<\/p>\n

Nh\u01b0 v\u1eady, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 1\/1\/2015, sau khi th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, s\u1ed1 gi\u1edd tu\u00e2n th\u1ee7 v\u1ec1 thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c 369,86 gi\u1edd\/n\u0103m, l\u00e0m tr\u00f2n l\u00e0 370 gi\u1edd\/n\u0103m. V\u1edbi k\u1ebft qu\u1ea3 \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, n\u0103m 2015 B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t \u0111\u1ec3 c\u1eaft gi\u1ea3m 45,5 gi\u1edd, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau 171 gi\u1edd trong n\u0103m 2015 theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7 t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 19\/NQ-CP.<\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, d\u01b0\u1edbi s\u1ef1 ch\u1ec9 \u0111\u1ea1o quy\u1ebft li\u1ec7t, s\u00e1t sao c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, n\u0103m 2014 B\u1ed9 \u0111\u00e3 t\u00edch c\u1ef1c, ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai c\u00f3 hi\u1ec7u qu\u1ea3 Ngh\u1ecb quy\u1ebft s\u1ed1 19\/NQ-CP c\u1ee7a Ch\u00ednh ph\u1ee7; c\u1ee5 th\u1ec3 ho\u00e1 m\u1ee5c ti\u00eau theo l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan th\u1ef1c thi c\u00e1c nhi\u1ec7m v\u1ee5, gi\u1ea3i ph\u00e1p \u0111\u1ec1 ra. Nhi\u1ec1u nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m n\u0103m 2014 \u0111\u00e3 \u0111\u01b0\u1ee3c tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00f3 hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ea1t k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c, \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p h\u01b0\u1edfng \u1ee9ng, \u0111\u1ed3ng t\u00ecnh v\u00e0 t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ghi nh\u1eadn.<\/p>\n

C\u00f4ng t\u00e1c c\u00e1n b\u1ed9 l\u00e0 c\u1ed1t l\u00f5i<\/strong><\/p>\n

Ng\u00e0nh T\u00e0i ch\u00ednh ph\u1ea5n \u0111\u1ea5u trong n\u0103m 2015, th\u1eddi gian k\u00ea khai n\u1ed9p thu\u1ebf c\u00f2n kh\u00f4ng qu\u00e1 121,5 gi\u1edd\/n\u0103m; t\u1ef7 l\u1ec7 doanh nghi\u1ec7p khai thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ea1t tr\u00ean 95%; t\u1ef7 l\u1ec7 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ea1t t\u1ed1i thi\u1ec3u 90%; X\u00e2y d\u1ef1ng v\u00e0 c\u00f4ng khai c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u00e0n thu\u1ebf, \u0111\u1ea3m b\u1ea3o ho\u00e0n thu\u1ebf \u0111\u00fang ch\u1ebf \u0111\u1ed9 v\u00e0 \u00edt nh\u1ea5t 90%\u00a0\u00a0\u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh; \u0110\u1ea3m b\u1ea3o y\u00eau c\u1ea7u khi\u1ebfu n\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 \u00edt nh\u1ea5t 90%\u00a0\u00a0\u0111\u00fang th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

N\u0103m 2016 ph\u1ea5n \u0111\u1ea5u \u0111\u1ea1t m\u1ee9c ASEAN-4 v\u1ec1 c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi 03 nh\u00f3m ch\u1ec9 ti\u00eau m\u1edbi l\u00e0: Ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf; th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro trong thanh tra, ki\u1ec3m tra thu\u1ebf; th\u1eddi h\u1ea1n v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd nh\u1eefng khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3, \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ec3 ch\u1ebf ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo c\u00e1c Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh cu\u1ed1i n\u0103m 2014, gi\u1ea3i ph\u00e1p h\u00e0ng \u0111\u1ea7u \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u01b0u ti\u00ean \u0111\u00f3 l\u00e0: \u0110\u1ed5i m\u1edbi, n\u00e2ng cao nh\u1eadn th\u1ee9c \u0111\u1ed1i v\u1edbi \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c thu\u1ebf v\u1ec1 y\u00eau c\u1ea7u c\u1ea7n thi\u1ebft, c\u1ea5p b\u00e1ch c\u1ee7a vi\u1ec7c c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh thu\u1ebf, x\u00e2y d\u1ef1ng ch\u1ebf \u0111\u1ed9 tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng v\u1ecb tr\u00ed c\u00f4ng t\u00e1c, x\u00e2y d\u1ef1ng th\u00e1i \u0111\u1ed9 ph\u1ee5c v\u1ee5 c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf. Th\u1ef1c hi\u1ec7n nghi\u00eam minh k\u1ef7 c\u01b0\u01a1ng, k\u1ef7 lu\u1eadt c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh. T\u1eebng b\u01b0\u1edbc n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ngu\u1ed3n nh\u00e2n l\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

\u0110\u1ed3ng th\u1eddi, r\u00e0 so\u00e1t gi\u1ea3m t\u1ed1i thi\u1ec3u 10% s\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1ed1i thi\u1ec3u 20% s\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf theo h\u01b0\u1edbng: Gi\u1ea3m s\u1ed1 ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 khai thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf tr\u01b0\u1edbc 30\/6\/2015; S\u1eeda \u0111\u1ed5i, b\u1ed5 sung 100% quy tr\u00ecnh li\u00ean quan \u0111\u1ebfn k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo n\u1ed9i dung c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u1ee9ng d\u1ee5ng CNTT tr\u01b0\u1edbc 30\/6\/2015.<\/p>\n

Ngo\u00e0i ra, ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 quy tr\u00ecnh gi\u1ea3i quy\u1ebft TTHC thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda t\u1ea1i c\u01a1 quan thu\u1ebf v\u00e0 tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed\u00a0c\u01a1 quan\u00a0thu\u1ebf; x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. T\u1eadp trung th\u1ed1ng nh\u1ea5t tr\u00ean c\u01a1 s\u1edf \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ea5p \u0111\u1ed9 4 (ho\u00e0n th\u00e0nh tr\u01b0\u1edbc 31\/12\/2015);\u00a0Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p, thu th\u1eadp th\u00f4ng tin qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc\u00a0nh\u1eb1m ph\u1ee5c v\u1ee5 cho qu\u1ea3n l\u00fd thu\u1ebf. X\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u\u00a0v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eadp trung th\u1ed1ng nh\u1ea5t to\u00e0n qu\u1ed1c (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u00e0n th\u00e0nh tr\u01b0\u1edbc 30\/9\/2015; \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc 30\/9\/2016); Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3\u00a0th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra\u00a0thu\u1ebf d\u1ef1a tr\u00ean\u00a0\u0111\u00e1nh gi\u00e1\u00a0r\u1ee7i ro, qua \u0111\u00f3 ph\u00f2ng ng\u1eeba c\u00e1c h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf, ch\u1ed1ng th\u1ea5t thu, ch\u1ed1ng gian l\u1eadn v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT…<\/p>\n

Ngu\u1ed3n:\u00a0http:\/\/www.mof.gov.vn\/<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 1\/1\/2015, sau khi th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, s\u1ed1 gi\u1edd tu\u00e2n th\u1ee7 v\u1ec1 thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c 369,86 gi\u1edd\/n\u0103m. N\u0103m 2015 B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t \u0111\u1ec3 c\u1eaft gi\u1ea3m 45,5 gi\u1edd, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau 171 gi\u1edd […]<\/p>","protected":false},"author":1,"featured_media":3021,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-5803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tong-hop","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5803","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=5803"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5803\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/3021"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}