{"id":8632,"date":"2023-10-17T21:25:53","date_gmt":"2023-10-17T14:25:53","guid":{"rendered":"https:\/\/arito.vn\/?p=8632"},"modified":"2024-09-01T13:45:00","modified_gmt":"2024-09-01T06:45:00","slug":"chuc-trach-nhiem-vu-va-tieu-chuan-chuyen-mon-nghiep-vu-cac-ngach-cong-chuc-chuyen-nganh-thue","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chuc-trach-nhiem-vu-va-tieu-chuan-chuyen-mon-nghiep-vu-cac-ngach-cong-chuc-chuyen-nganh-thue\/","title":{"rendered":"Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u00e1c ng\u1ea1ch c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh thu\u1ebf."},"content":{"rendered":"<p><strong><a name=\"dieu_9\"><\/a>\u0110i\u1ec1u 9. Ki\u1ec3m tra vi\u00ean cao c\u1ea5p thu\u1ebf (m\u00e3 s\u1ed1 06.036)<\/strong><\/p>\n<p><em>1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n<p>Ki\u1ec3m tra vi\u00ean cao c\u1ea5p thu\u1ebf l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 cao nh\u1ea5t trong l\u0129nh v\u1ef1c thu\u1ebf, b\u1ed1 tr\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o c\u1ea5p T\u1ed5ng c\u1ee5c, l\u00e3nh \u0111\u1ea1o V\u1ee5, C\u1ee5c v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, l\u00e3nh \u0111\u1ea1o C\u1ee5c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 tham m\u01b0u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf t\u1ea1i T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ph\u1ea7n h\u00e0nh nghi\u1ec7p v\u1ee5 thu\u1ebf \u1edf m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p cao, ti\u1ebfn h\u00e0nh trong ph\u1ea1m vi t\u1ec9nh, nhi\u1ec1u t\u1ec9nh ho\u1eb7c to\u00e0n qu\u1ed1c.<\/p>\n<p><em>2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n<p>a) Ch\u1ee7 tr\u00ec nghi\u00ean c\u1ee9u x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ng\u00e0nh; nghi\u00ean c\u1ee9u \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng ch\u00ednh s\u00e1ch v\u00e0 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ng\u00e0nh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n kinh t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng;<\/p>\n<p>b) \u0110\u1ec1 xu\u1ea5t c\u00e1c ch\u1ee7 tr\u01b0\u01a1ng ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch thu\u1ebf, gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd thu \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu n\u1ed9i \u0111\u1ecba trong ph\u1ea1m vi, tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd;<\/p>\n<p>c) Ch\u1ee7 tr\u00ec nghi\u00ean c\u1ee9u, tham gia x\u00e2y d\u1ef1ng c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; quy tr\u00ecnh, quy ch\u1ebf nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>d) Ch\u1ee7 tr\u00ec \u0111\u1ec1 xu\u1ea5t vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch, c\u00e1c quy \u0111\u1ecbnh trong t\u1eebng l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p><em>3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n<p>a) N\u1eafm v\u1eefng \u0111\u01b0\u1eddng l\u1ed1i chi\u1ebfn l\u01b0\u1ee3c, ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch c\u1ee7a \u0110\u1ea3ng v\u00e0 ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c thu\u1ebf, k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i v\u00e0 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf c\u1ee7a qu\u1ed1c gia, c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f4ng t\u00e1c; N\u1eafm v\u1eefng chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ng\u00e0nh T\u00e0i ch\u00ednh, chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u1ee7a ng\u00e0nh;<\/p>\n<p>b) Hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 c\u00e1c lu\u1eadt ph\u00e1p v\u1ec1 h\u00e0nh ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec7m v\u1ee5, ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>c) C\u00f3 n\u0103ng l\u1ef1c \u0111\u1ec1 xu\u1ea5t, tham m\u01b0u ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch, ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng c\u00e1c d\u1ef1 \u00e1n lu\u1eadt, ph\u00e1p l\u1ec7nh, \u0111\u1ec1 \u00e1n trong l\u0129nh v\u1ef1c thu\u1ebf; c\u00f3 n\u0103ng l\u1ef1c nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 t\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u1ea1o \u1ee9ng d\u1ee5ng ti\u1ebfn b\u1ed9 k\u1ef9 thu\u1eadt hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 thu\u1ebf;<\/p>\n<p>d) C\u00f3 n\u0103ng l\u1ef1c t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch, t\u1ed5 ch\u1ee9c, ch\u1ec9 \u0111\u1ea1o, h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd thu\u1ebf; c\u00f3 kh\u1ea3 n\u0103ng d\u1ef1 b\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh ngu\u1ed3n thu t\u1eeb thu\u1ebf v\u00e0 ngu\u1ed3n thu kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng qu\u1ea3n l\u00fd;<\/p>\n<p>\u0111) C\u00f3 k\u1ef9 n\u0103ng thu nh\u1eadn th\u00f4ng tin v\u00e0 x\u1eed l\u00fd nh\u1eefng th\u00f4ng tin nh\u1ea1y c\u1ea3m; k\u1ef9 n\u0103ng ph\u00e2n t\u00edch t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty l\u1edbn v\u00e0 ph\u1ee9c t\u1ea1p; k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd s\u1ef1 xung \u0111\u1ed9t; c\u00f3 k\u1ef9 n\u0103ng so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n; k\u1ef9 n\u0103ng l\u1eadp b\u00e1o c\u00e1o, t\u1ed5ng k\u1ebft \u0111\u00e1nh gi\u00e1 c\u00f4ng vi\u1ec7c v\u00e0 k\u1ef9 n\u0103ng d\u1ef1 b\u00e1o v\u1ec1 c\u00f4ng vi\u1ec7c thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd;<\/p>\n<p>e) C\u00f3 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ebfng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c c\u00f4ng t\u00e1c \u1edf v\u00f9ng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n<p><em>4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n<p>a) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1edbi chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m;<\/p>\n<p>b) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb ho\u1eb7c cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb &#8211; h\u00e0nh ch\u00ednh ho\u1eb7c c\u00f3 gi\u1ea5y x\u00e1c nh\u1eadn tr\u00ecnh \u0111\u1ed9 l\u00fd lu\u1eadn t\u01b0\u01a1ng \u0111\u01b0\u01a1ng cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n<p>c)\u00a0C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c ng\u1ea1ch chuy\u00ean vi\u00ean cao c\u1ea5p v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c c\u00f3 b\u1eb1ng cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb &#8211; h\u00e0nh ch\u00ednh.<\/p>\n<p><em>5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c d\u1ef1 thi n\u00e2ng ng\u1ea1ch ki\u1ec3m tra vi\u00ean cao c\u1ea5p thu\u1ebf<\/em> th\u00ec ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p>a) \u0110ang gi\u1eef ng\u1ea1ch Ki\u1ec3m tra vi\u00ean ch\u00ednh thu\u1ebf v\u00e0 c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch Ki\u1ec3m tra vi\u00ean ch\u00ednh thu\u1ebf ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb \u0111\u1ee7 06 n\u0103m tr\u1edf l\u00ean, trong \u0111\u00f3 ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u \u0111\u1ee7 01 n\u0103m (12 th\u00e1ng) li\u00ean t\u1ee5c gi\u1eef ng\u1ea1ch ki\u1ec3m tra vi\u00ean ch\u00ednh thu\u1ebf t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch.<\/p>\n<p>b)\u00a0Trong th\u1eddi gian gi\u1eef ng\u1ea1ch ki\u1ec3m tra vi\u00ean ch\u00ednh thu\u1ebf ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 ch\u1ee7 tr\u00ec ho\u1eb7c tham gia x\u00e2y d\u1ef1ng \u00edt nh\u1ea5t 02 (hai) v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u1ea5p nh\u00e0 n\u01b0\u1edbc, c\u1ea5p b\u1ed9, c\u1ea5p ban, c\u1ea5p ng\u00e0nh ho\u1eb7c c\u1ea5p t\u1ec9nh trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ho\u1eb7c nghi\u1ec7m thu. C\u1ee5 th\u1ec3:<\/p>\n<p>C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n<p>C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban ch\u1ec9 \u0111\u1ea1o, Ban ch\u1ee7 nhi\u1ec7m, Ban so\u1ea1n th\u1ea3o \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u1ea5p nh\u00e0 n\u01b0\u1edbc, c\u1ea5p b\u1ed9, c\u1ea5p ban, c\u1ea5p ng\u00e0nh ho\u1eb7c c\u1ea5p t\u1ec9nh ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p><strong><a name=\"dieu_10\"><\/a>\u0110i\u1ec1u 10. Ki\u1ec3m tra vi\u00ean ch\u00ednh thu\u1ebf (m\u00e3 s\u1ed1 06.037)<\/strong><\/p>\n<p><em>1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n<p>Ki\u1ec3m tra vi\u00ean ch\u00ednh thu\u1ebf l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 cao c\u1ee7a ng\u00e0nh thu\u1ebf, gi\u00fap l\u00e3nh \u0111\u1ea1o ch\u1ee7 tr\u00ec, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ph\u1ea7n h\u00e0nh c\u1ee7a nghi\u1ec7p v\u1ee5 thu\u1ebf theo ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ta\u0323i ca\u0301c \u0111\u01a1n vi\u0323 trong nga\u0300nh thu\u00ea\u0301.<\/p>\n<p><em>2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n<p>a) Ch\u1ee7 tr\u00ec ho\u1eb7c tham gia x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch thu thu\u1ebf, thu n\u1ee3 thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf v\u00e0 thu kh\u00e1c theo ch\u1ee9c n\u0103ng ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c; t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy tr\u00ecnh qu\u1ea3n l\u00fd thu; tr\u1ef1c ti\u1ebfp x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p;<\/p>\n<p>b) T\u1ed5ng h\u1ee3p, \u0111\u00e1nh gi\u00e1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu; tham gia x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n l\u00fd, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c v\u0103n b\u1ea3n, quy \u0111\u1ecbnh li\u00ean quan; \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy ch\u1ebf qu\u1ea3n l\u00fd, quy tr\u00ecnh thu ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf;<\/p>\n<p>c) Ch\u1ee7 tr\u00ec ho\u1eb7c tham gia bi\u00ean so\u1ea1n t\u00e0i li\u1ec7u, gi\u00e1o tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf, tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 cho c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c thu\u1ebf;<\/p>\n<p>d) Ch\u1ee7 tr\u00ec ho\u1eb7c tham gia x\u00e2y d\u1ef1ng \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng v\u00e0o c\u00f4ng t\u00e1c c\u1ee7a ng\u00e0nh; ch\u1ee7 tr\u00ec ho\u1eb7c tham gia t\u1ed5 ch\u1ee9c nghi\u00ean c\u1ee9u \u1ee9ng d\u1ee5ng c\u00e1c ti\u1ebfn b\u1ed9 khoa h\u1ecdc k\u1ef9 thu\u1eadt, c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn v\u00e0o l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>\u0111) Tham gia t\u1ed5 ch\u1ee9c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo th\u1ea9m quy\u1ec1n v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p><em>3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5<\/em><\/p>\n<p>a) Hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf; n\u1eafm v\u1eefng nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p, k\u1ebf to\u00e1n thu\u1ebf, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf;<\/p>\n<p>b) Am hi\u1ec3u ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9, t\u00ecnh h\u00ecnh kinh t\u1ebf, x\u00e3 h\u1ed9i trong n\u01b0\u1edbc, qu\u1ed1c t\u1ebf v\u00e0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111ang c\u00f4ng t\u00e1c; am hi\u1ec3u nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi;<\/p>\n<p>c) C\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 l\u00fd lu\u1eadn v\u00e0 th\u1ef1c ti\u1ec5n nghi\u1ec7p v\u1ee5 thu\u1ebf, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao; c\u00f3 k\u1ef9 n\u0103ng so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 thu\u1ebf;<\/p>\n<p>d) C\u00f3 k\u1ef9 n\u0103ng thu th\u1eadp th\u00f4ng tin v\u00e0 x\u1eed l\u00fd th\u00f4ng tin theo c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd; c\u00f3 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh t\u1ed1t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u1edf \u0111\u01a1n v\u1ecb, ng\u00e0nh, l\u0129nh v\u1ef1c;<\/p>\n<p>\u0111) T\u1ed5 ch\u1ee9c h\u01b0\u1edbng d\u1eabn, th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c thu\u1ebf;<\/p>\n<p>e)\u00a0C\u00f3 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ebfng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c c\u00f4ng t\u00e1c \u1edf v\u00f9ng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n<p><em>4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n<p>a) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1edbi chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m;<\/p>\n<p>b)\u00a0C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c ng\u1ea1ch chuy\u00ean vi\u00ean ch\u00ednh v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c c\u00f3 b\u1eb1ng cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb &#8211; h\u00e0nh ch\u00ednh.<\/p>\n<p><em>5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c d\u1ef1 thi n\u00e2ng ng\u1ea1ch ki\u1ec3m tra vi\u00ean ch\u00ednh thu\u1ebf <\/em>th\u00ec ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p>a) \u0110ang gi\u1eef ng\u1ea1ch Ki\u1ec3m tra vi\u00ean thu\u1ebf v\u00e0 c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch Ki\u1ec3m tra vi\u00ean thu\u1ebf ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb \u0111\u1ee7 09 n\u0103m tr\u1edf l\u00ean (kh\u00f4ng k\u1ec3 th\u1eddi gian t\u1eadp s\u1ef1, th\u1eed vi\u1ec7c), trong \u0111\u00f3 ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u \u0111\u1ee7 01 n\u0103m (12 th\u00e1ng) li\u00ean t\u1ee5c gi\u1eef ng\u1ea1ch Ki\u1ec3m tra vi\u00ean thu\u1ebf t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch;<\/p>\n<p>b) Trong th\u1eddi gian gi\u1eef ng\u1ea1ch ki\u1ec3m tra vi\u00ean thu\u1ebf ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 tham gia x\u00e2y d\u1ef1ng \u00edt nh\u1ea5t 01 (m\u1ed9t) v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc t\u1eeb c\u1ea5p c\u01a1 s\u1edf tr\u1edf l\u00ean (c\u01a1 quan h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ea5p C\u1ee5c thu\u1ed9c T\u1ed5ng c\u1ee5c thu\u1ed9c B\u1ed9 tr\u1edf l\u00ean, g\u1ed3m: C\u1ee5c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c; \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, c\u01a1 quan chuy\u00ean m\u00f4n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c \u1ee6y ban Nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1; H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, c\u00e1c Ban tr\u1ef1c thu\u1ed9c H\u1ed9i \u0111\u1ed3ng Nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1) trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ho\u1eb7c nghi\u1ec7m thu. C\u1ee5 th\u1ec3:<\/p>\n<p>C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o ho\u1eb7c T\u1ed5 bi\u00ean t\u1eadp x\u00e2y d\u1ef1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o ho\u1eb7c T\u1ed5 bi\u00ean t\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt<\/p>\n<p>C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban ch\u1ec9 \u0111\u1ea1o, Ban ch\u1ee7 nhi\u1ec7m, Ban so\u1ea1n th\u1ea3o ho\u1eb7c T\u1ed5 gi\u00fap vi\u1ec7c, T\u1ed5 bi\u00ean t\u1eadp, T\u1ed5 bi\u00ean so\u1ea1n \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/ThuE1BABF.jpg\" alt=\"C\u00d4NG TY C\u1ed4 PH\u1ea6N ARITO CLOUD\" \/><\/p>\n<p><em>\u1ea2nh minh h\u1ecda (Ngu\u1ed3n: internet)<\/em><\/p>\n<p><strong><a name=\"dieu_11\"><\/a>\u0110i\u1ec1u 11. Ki\u1ec3m tra vi\u00ean thu\u1ebf (m\u00e3 s\u1ed1 06.038)<\/strong><\/p>\n<p><em>1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n<p>Ki\u1ec3m tra vi\u00ean thu\u1ebf l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u01a1 b\u1ea3n c\u1ee7a ng\u00e0nh thu\u1ebf; tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p><em>2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n<p>a) Tham gia x\u00e2y d\u1ef1ng c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ec3 tri\u1ec3n khai nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu; x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch thu thu\u1ebf v\u00e0 thu kh\u00e1c, thu n\u1ee3 thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf v\u00e0 k\u1ebf ho\u1ea1ch c\u00f4ng t\u00e1c th\u00e1ng, qu\u00fd, n\u0103m theo nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao;<\/p>\n<p>b) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n:<\/p>\n<p>&#8211; H\u01b0\u1edbng d\u1eabn v\u00e0 ti\u1ebfp nh\u1eadn c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ho\u00e0n thu\u1ebf;<\/p>\n<p>&#8211; Theo d\u00f5i, \u0111\u00f4n \u0111\u1ed1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 k\u1ecbp th\u1eddi s\u1ed1 thu\u1ebf v\u00e0 s\u1ed1 thu kh\u00e1c v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>&#8211; Tham gia qu\u1ea3n l\u00fd th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao;<\/p>\n<p>&#8211; N\u1eafm r\u00f5 t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5, \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao;<\/p>\n<p>&#8211; Ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, l\u00e3i l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf;<\/p>\n<p>&#8211; \u0110\u1ec1 xu\u1ea5t v\u00e0 c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt thu\u1ebf cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd c\u1ee7a ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng;<\/p>\n<p>c) Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd;<\/p>\n<p>d) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra c\u00f4ng vi\u1ec7c thu\u1ed9c ph\u1ea7n h\u00e0nh qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>\u0111) Ch\u1ea5p h\u00e0nh s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00f4ng ch\u1ee9c chuy\u00ean m\u00f4n \u1edf ng\u1ea1ch tr\u00ean v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c chuy\u00ean m\u00f4n \u1edf ng\u1ea1ch d\u01b0\u1edbi;<\/p>\n<p>e) Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><em>3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n<p>a) N\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan \u0111\u1ebfn ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao;<\/p>\n<p>b) N\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n, ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 ng\u00e0nh Thu\u1ebf, c\u00e1c ch\u00ednh s\u00e1ch kinh t\u1ebf t\u00e0i ch\u00ednh li\u00ean quan;<\/p>\n<p>c) N\u1eafm r\u00f5 quy tr\u00ecnh x\u00e2y d\u1ef1ng c\u00e1c ph\u01b0\u01a1ng \u00e1n, k\u1ebf ho\u1ea1ch, c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 c\u00f3 ki\u1ebfn th\u1ee9c am hi\u1ec3u trong l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c giao; c\u00f3 k\u1ef9 n\u0103ng so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n v\u00e0 thuy\u1ebft tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c giao nghi\u00ean c\u1ee9u, tham m\u01b0u; s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o m\u00e1y vi t\u00ednh, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 kh\u00e1c;<\/p>\n<p>d) N\u1eafm v\u1eefng nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p, k\u1ebf to\u00e1n thu\u1ebf, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>\u0111) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u, b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao; c\u00f3 k\u1ef9 n\u0103ng x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch c\u00f4ng t\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c thu\u1ed9c ph\u1ea7n h\u00e0nh \u0111\u01b0\u1ee3c giao; k\u1ef9 n\u0103ng so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n nghi\u1ec7p v\u1ee5 v\u1ec1 thu\u1ebf; k\u1ef9 n\u0103ng ph\u00e2n t\u00edch, t\u1ed5ng h\u1ee3p, \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m tra c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao v\u00e0 k\u1ef9 n\u0103ng \u0111\u1ecdc, ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/p>\n<p>e)\u00a0C\u00f3 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ebfng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c c\u00f4ng t\u00e1c \u1edf v\u00f9ng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n<p><em>4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n<p>a) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1edbi chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m;<\/p>\n<p>b)\u00a0C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c ng\u1ea1ch chuy\u00ean vi\u00ean v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n<p><em>5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c d\u1ef1 thi n\u00e2ng ng\u1ea1ch ki\u1ec3m tra vi\u00ean thu\u1ebf<\/em> th\u00ec ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111ang gi\u1eef ng\u1ea1ch ki\u1ec3m tra vi\u00ean trung c\u1ea5p thu\u1ebf v\u00e0 c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch ki\u1ec3m tra vi\u00ean trung c\u1ea5p thu\u1ebf ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb \u0111\u1ee7 03 n\u0103m tr\u1edf l\u00ean (kh\u00f4ng k\u1ec3 th\u1eddi gian t\u1eadp s\u1ef1, th\u1eed vi\u1ec7c), trong \u0111\u00f3 ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u \u0111\u1ee7 01 n\u0103m (12 th\u00e1ng) li\u00ean t\u1ee5c gi\u1eef ng\u1ea1ch ki\u1ec3m tra vi\u00ean trung c\u1ea5p thu\u1ebf t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch.<\/p>\n<p><strong><a name=\"dieu_12\"><\/a>\u0110i\u1ec1u 12. Ki\u1ec3m tra vi\u00ean trung c\u1ea5p thu\u1ebf (m\u00e3 s\u1ed1 06.039)<\/strong><\/p>\n<p><em>1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n<p>Ki\u1ec3m tra vi\u00ean trung c\u1ea5p thu\u1ebf l\u00e0 c\u00f4ng ch\u1ee9c th\u1ef1c thi c\u00e1c nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u00e0nh thu\u1ebf; tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n h\u00e0nh nghi\u1ec7p v\u1ee5 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n<p><em>2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n<p>a) Tham gia x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch c\u00f4ng vi\u1ec7c th\u00e1ng, qu\u00fd, n\u0103m, k\u1ebf ho\u1ea1ch thu thu\u1ebf v\u00e0 thu kh\u00e1c v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo ph\u1ea1m vi qu\u1ea3n l\u00fd;<\/p>\n<p>b) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n:<\/p>\n<p>&#8211; H\u01b0\u1edbng d\u1eabn c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ho\u00e0n thu\u1ebf;<\/p>\n<p>&#8211; Ti\u1ebfp nh\u1eadn t\u1edd khai n\u1ed9p thu\u1ebf, ki\u1ec3m tra c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, \u0111\u1ed1i chi\u1ebfu so s\u00e1nh \u0111\u1ec3 c\u00f3 nh\u1eadn x\u00e9t ch\u00ednh th\u1ee9c v\u00e0o t\u1edd khai c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd;<\/p>\n<p>&#8211; T\u00ednh thu\u1ebf ph\u1ea3i n\u1ed9p, l\u1eadp b\u1ed9 s\u1ed5 thu\u1ebf, ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, l\u1ec7nh thu thu\u1ebf v\u00e0 thu kh\u00e1c. Theo d\u00f5i \u0111\u00f4n \u0111\u1ed1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u00fang, n\u1ed9p \u0111\u1ee7 k\u1ecbp th\u1eddi ti\u1ec1n thu\u1ebf v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>&#8211; \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5 v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 c\u1ea3 v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf, n\u1ee3 \u0111\u1ecdng ti\u1ec1n thu\u1ebf;<\/p>\n<p>&#8211; Qu\u1ea3n l\u00fd th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o c\u00f4ng vi\u1ec7c ho\u1eb7c cung c\u1ea5p cho \u0111\u1ed3ng nghi\u1ec7p khi c\u1ea7n thi\u1ebft;<\/p>\n<p>c) Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao;<\/p>\n<p>d) Ki\u1ec3m tra c\u00f4ng vi\u1ec7c thu\u1ed9c ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf;<\/p>\n<p>\u0111) B\u00e1o c\u00e1o k\u1ecbp th\u1eddi nh\u1eefng di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p trong c\u00f4ng t\u00e1c thu thu\u1ebf, thu n\u1ee3 ti\u1ec1n thu\u1ebf v\u00e0 thu kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ec3 c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh v\u00e0 x\u1eed l\u00fd theo ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<p><em>3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n<p>a) N\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n c\u1ee7a ng\u00e0nh thu\u1ebf, ch\u1ee7 tr\u01b0\u01a1ng th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u1ee7a ng\u00e0nh;<\/p>\n<p>b) N\u1eafm ch\u1eafc nguy\u00ean t\u1eafc, th\u1ee7 t\u1ee5c, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf thu\u1ed9c ph\u1ea7n vi\u1ec7c \u0111\u01b0\u1ee3c giao;<\/p>\n<p>c) N\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 kinh t\u1ebf x\u00e3 h\u1ed9i, nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 c\u1ea3 c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng;<\/p>\n<p>d) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u1ec1 thu\u1ebf, b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ea1t hi\u1ec7u qu\u1ea3; c\u00f3 k\u1ef9 n\u0103ng l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m tra; ph\u1ed1i h\u1ee3p trong c\u00f4ng t\u00e1c; \u0111\u1ecdc hi\u1ec3u, so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh th\u00f4ng th\u01b0\u1eddng v\u00e0 k\u1ef9 n\u0103ng t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd;<\/p>\n<p>\u0111) S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00e1c thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng v\u00e0 c\u00e1c trang thi\u1ebft b\u1ecb kh\u00e1c ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u nhi\u1ec7m v\u1ee5.<\/p>\n<p><em>4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n<p>C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p cao \u0111\u1eb3ng tr\u1edf l\u00ean v\u1edbi chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n<p><em>5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c d\u1ef1 thi n\u00e2ng ng\u1ea1ch ki\u1ec3m tra vi\u00ean trung c\u1ea5p thu\u1ebf<\/em> th\u00ec ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111ang gi\u1eef ng\u1ea1ch nh\u00e2n vi\u00ean thu\u1ebf v\u00e0 c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch nh\u00e2n vi\u00ean thu\u1ebf ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ed1i thi\u1ec3u l\u00e0 03 n\u0103m tr\u1edf l\u00ean (kh\u00f4ng k\u1ec3 th\u1eddi gian t\u1eadp s\u1ef1, th\u1eed vi\u1ec7c), trong \u0111\u00f3 ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u \u0111\u1ee7 01 n\u0103m (12 th\u00e1ng) li\u00ean t\u1ee5c gi\u1eef ng\u1ea1ch nh\u00e2n vi\u00ean thu\u1ebf t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch.<\/p>\n<p><strong><a name=\"dieu_13\"><\/a>\u0110i\u1ec1u 13. Nh\u00e2n vi\u00ean thu\u1ebf (m\u00e3 s\u1ed1 06.040)<\/strong><\/p>\n<p><em>1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n<p>Nh\u00e2n vi\u00ean thu\u1ebf l\u00e0 c\u00f4ng ch\u1ee9c th\u1eeba h\u00e0nh, th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01a1n gi\u1ea3n v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u00e0nh thu\u1ebf; tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c thu\u1ed9c nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf theo s\u1ef1 ph\u00e2n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p><em>2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n<p>a) Tham gia x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch c\u00f4ng vi\u1ec7c th\u00e1ng, qu\u00fd, n\u0103m v\u00e0 k\u1ebf ho\u1ea1ch thu thu\u1ebf v\u00e0 thu kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng qu\u1ea3n l\u00fd;<\/p>\n<p>b) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5:<\/p>\n<p>&#8211; X\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf;<\/p>\n<p>&#8211; H\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, x\u00f3a n\u1ee3 thu\u1ebf. \u0110\u1ed3ng th\u1eddi gi\u1ea3i th\u00edch cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf hi\u1ec3u r\u00f5 ch\u00ednh s\u00e1ch thu\u1ebf thu\u1ed9c ph\u1ea7n h\u00e0nh qu\u1ea3n l\u00fd;<\/p>\n<p>&#8211; Ti\u1ebfp nh\u1eadn t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh t\u00ednh \u0111\u00fang \u0111\u1eafn, ch\u00ednh x\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 c\u00f3 nh\u1eadn x\u00e9t ch\u00ednh th\u1ee9c v\u00e0o t\u1edd khai n\u1ed9p thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf;<\/p>\n<p>&#8211; T\u00ednh thu\u1ebf, l\u1eadp s\u1ed5 b\u1ed9 thu\u1ebf, ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, l\u1ec7nh thu thu\u1ebf, n\u1ed9p ph\u1ea1t ti\u1ec1n thu\u1ebf;<\/p>\n<p>&#8211; Theo d\u00f5i \u0111\u00f4n \u0111\u1ed1c \u0111\u1ec3 thu \u0111\u00fang, thu \u0111\u1ee7, k\u1ecbp th\u1eddi s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>&#8211; Th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf trong ph\u1ea1m vi qu\u1ea3n l\u00fd, l\u1eadp bi\u00ean b\u1ea3n tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd;<\/p>\n<p>c) Ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u1ed3ng nghi\u1ec7p, c\u01a1 quan li\u00ean quan \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>d) Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u thu\u1ed9c ph\u1ea7n h\u00e0nh qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;<\/p>\n<p>\u0111) Ch\u1ecbu s\u1ef1 h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00f4ng ch\u1ee9c chuy\u00ean m\u00f4n ng\u1ea1ch cao h\u01a1n v\u00e0 c\u1ee7a c\u1ea5p tr\u00ean.<\/p>\n<p><em>3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n<p>a) N\u1eafm \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh kinh t\u1ebf x\u00e3 h\u1ed9i \u1edf \u0111\u1ecba b\u00e0n thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n;<\/p>\n<p>b) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5, b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n t\u1ed1t nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>c) N\u1eafm \u0111\u01b0\u1ee3c ki\u1ebfn th\u1ee9c thu\u1ebf, ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0nh ch\u00ednh;<\/p>\n<p>d) N\u1eafm \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch, n\u1ed9i dung, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd;<\/p>\n<p>\u0111) N\u1eafm \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 qu\u1ea3n l\u00fd s\u1ed5 b\u1ed9 thu\u1ebf;<\/p>\n<p>e) C\u00f3 k\u1ef9 n\u0103ng \u0111\u1ecdc hi\u1ec3u v\u00e0 so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh th\u00f4ng th\u01b0\u1eddng v\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 kh\u00e1c;<\/p>\n<p>g) C\u00f3 k\u1ef9 n\u0103ng l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m tra \u0111\u00e1nh gi\u00e1 c\u00f4ng vi\u1ec7c.<\/p>\n<p><em>4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n<p>C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p trung c\u1ea5p tr\u1edf l\u00ean v\u1edbi chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n<p>Ngu\u1ed3n: thuvienphapluat.vn<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u 9. Ki\u1ec3m tra vi\u00ean cao c\u1ea5p thu\u1ebf (m\u00e3 s\u1ed1 06.036) 1. Ch\u1ee9c tr\u00e1ch Ki\u1ec3m tra vi\u00ean cao c\u1ea5p thu\u1ebf l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 cao nh\u1ea5t trong l\u0129nh v\u1ef1c thu\u1ebf, b\u1ed1 tr\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o c\u1ea5p T\u1ed5ng c\u1ee5c, l\u00e3nh \u0111\u1ea1o V\u1ee5, C\u1ee5c v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":8636,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8632"}],"version-history":[{"count":1,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8632\/revisions"}],"predecessor-version":[{"id":8637,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8632\/revisions\/8637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8636"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}