{"id":9049,"date":"2024-03-27T11:53:00","date_gmt":"2024-03-27T04:53:00","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9049"},"modified":"2025-11-27T11:03:57","modified_gmt":"2025-11-27T04:03:57","slug":"su-khac-biet-giua-thanh-tra-thue-va-kiem-tra-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/su-khac-biet-giua-thanh-tra-thue-va-kiem-tra-thue\/","title":{"rendered":"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thanh tra thu\u1ebf v\u00e0 ki\u1ec3m tra thu\u1ebf."},"content":{"rendered":"

 <\/p>\n

Thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf l\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt. V\u1eady thanh tra thu\u1ebf l\u00e0 g\u00ec? N\u1ed9i dung c\u1ee7a vi\u1ec7c thanh tra thu\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi vi\u1ec7c thanh tra thu\u1ebf l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft n\u00e0y nh\u00e9!<\/span><\/i><\/p>\n

1.Thanh tra thu\u1ebf l\u00e0 g\u00ec? Ki\u1ec3m tra thu\u1ebf l\u00e0 g\u00ec?\u00a0<\/strong><\/h5>\n

\"Thanh<\/p>\n

    \n
  • Ki\u1ec3m tra thu\u1ebf: L\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean mang t\u00ednh nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin, ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 thu\u1ebf nh\u1eb1m \u0111\u00e1nh gi\u00e1 s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c k\u00ea khai thu\u1ebf. V\u1ec1 nguy\u00ean t\u1eafc, n\u00f3 l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, ch\u1ea5p h\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam ch\u1ec9nh trong \u0111\u1eddi s\u1ed1ng kinh t\u1ebf – x\u00e3 h\u1ed9i.\u00a0<\/span><\/li>\n
  • Thanh tra thu\u1ebf: L\u00e0 ki\u1ec3m tra \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u1edf m\u1ee9c cao h\u01a1n, ho\u00e0n thi\u1ec7n h\u01a1n, nh\u1eb1m \u0111\u00e1nh gi\u00e1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u00e1c minh v\u00e0 thu th\u1eadp ch\u1ee9ng c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p. Thanh tra thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u1edbn, ng\u00e0nh ngh\u1ec1 kinh doanh \u0111a d\u1ea1ng, quy m\u00f4 l\u1edbn ho\u1eb7c v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 thanh tra thu\u1ebf \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 thu\u1ebf ho\u1eb7c theo y\u00eau c\u1ea7u th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p ho\u1eb7c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.\u00a0<\/span><\/li>\n<\/ul>\n
    2. S\u1ef1 kh\u00e1c nhau c\u01a1 b\u1ea3n gi\u1eefa thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf:\u00a0<\/strong><\/h5>\n

    \"So<\/p>\n

    a. V\u1ec1 m\u1ee5c \u0111\u00edch:<\/span><\/em><\/p>\n

      \n
    • Ki\u1ec3m tra thu\u1ebf: Nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin, ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 thu\u1ebf ho\u1eb7c \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/li>\n
    • Thanh tra thu\u1ebf: \u0110\u00e1nh gi\u00e1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u00e1c minh v\u00e0 thu th\u1eadp, ph\u00e2n t\u00edch th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

      b. T\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c:<\/span><\/em><\/p>\n

        \n
      • Ki\u1ec3m tra thu\u1ebf: L\u00e0 c\u00f4ng vi\u1ec7c th\u01b0\u1eddng xuy\u00ean mang t\u00ednh nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, nh\u1eb1m qu\u1ea3n l\u00fd t\u00ecnh h\u00ecnh n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n.\u00a0<\/span><\/li>\n
      • Thanh tra thu\u1ebf: L\u00e0 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0ng theo k\u1ebf ho\u1ea1ch ho\u1eb7c \u0111\u1ed9t xu\u1ea5t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o, ph\u00f2ng ch\u1ed1ng tham nh\u0169ng, ph\u00e2n lo\u1ea1i r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

        c. \u0110\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n:\u00a0<\/span><\/em><\/p>\n

          \n
        • Ki\u1ec3m tra thu\u1ebf: T\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/li>\n
        • Thanh tra thu\u1ebf: Ch\u1ec9 th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

          d. V\u1ec1 th\u1eddi h\u1ea1n ti\u1ebfn h\u00e0nh:<\/span><\/em><\/p>\n

            \n
          • \u0110\u1ed1i v\u1edbi ki\u1ec3m tra thu\u1ebf: Th\u1eddi h\u1ea1n ki\u1ec3m tra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra nh\u01b0ng kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (th\u1eddi h\u1ea1n ki\u1ec3m tra \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra), tr\u01b0\u1eddng h\u1ee3p ph\u1ea1m vi ki\u1ec3m tra l\u1edbn, n\u1ed9i dung ph\u1ee9c t\u1ea1p th\u00ec ng\u01b0\u1eddi \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf c\u00f3 th\u1ec3 gian h\u1ea1n m\u1ed9t l\u1ea7n nh\u01b0ng kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ki\u1ec3m tra.\u00a0<\/span><\/li>\n
          • \u0110\u1ed1i v\u1edbi thanh tra thu\u1ebf: Cu\u1ed9c thanh tra do Thanh tra Ch\u00ednh ph\u1ee7 ti\u1ebfn h\u00e0nh kh\u00f4ng qu\u00e1 60 ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p th\u00ec c\u00f3 th\u1ec3 k\u00e9o d\u00e0i 90 ng\u00e0y. \u0110\u1ed1i v\u1edbi cu\u1ed9c thanh tra \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p, li\u00ean quan \u0111\u1ebfn nhi\u1ec1u l\u0129nh v\u1ef1c, nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec th\u1eddi h\u1ea1n thanh tra th\u1ebf c\u00f3 th\u1ec3 k\u00e9o d\u00e0i, nh\u01b0ng kh\u00f4ng qu\u00e1 150 ng\u00e0y. Cu\u1ed9c thanh tra do Thanh tra t\u1ec9nh, Thanh tra b\u1ed9 ti\u1ebfn h\u00e0nh kh\u00f4ng qu\u00e1 45 ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p th\u00ec c\u00f3 th\u1ec3 k\u00e9o d\u00e0i, nh\u01b0ng kh\u00f4ng qu\u00e1 70 ng\u00e0y. Cu\u1ed9c thanh tra do Thanh tra huy\u1ec7n, Thanh tra s\u1edf ti\u1ebfn h\u00e0nh kh\u00f4ng qu\u00e1 30 ng\u00e0y, \u1edf mi\u1ec1n n\u00fai, bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o, v\u00f9ng s\u00e2u, v\u00f9ng xa \u0111i l\u1ea1i kh\u00f3 kh\u0103n th\u00ec th\u1eddi h\u1ea1n thanh tra c\u00f3 th\u1ec3 k\u00e9o d\u00e0i, nh\u01b0ng kh\u00f4ng qu\u00e1 45 ng\u00e0y.\u00a0<\/span><\/li>\n<\/ul>\n

            e. Nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf:\u00a0<\/span><\/em><\/p>\n

              \n
            • \u0110\u1ed1i v\u1edbi ki\u1ec3m tra thu\u1ebf: \u0110\u01b0\u1ee3c ti\u1ebfn h\u00e0nh v\u1edbi b\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e0o. Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, khai b\u00e1o b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung kh\u00f4ng \u0111\u00fang, kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf mi\u1ec5n, gi\u1ea3m, ho\u00e0n \u0111\u00fang. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra sau th\u00f4ng quan g\u1ed3m ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch, ki\u1ec3m tra ch\u1ecdn m\u1eabu, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf.\u00a0<\/span><\/li>\n
            • \u0110\u1ed1i v\u1edbi thanh tra thu\u1ebf: Khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. \u0110\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng. Theo y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf. Theo ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, k\u1ebft lu\u1eadn c\u1ee7a Thanh tra nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan kh\u00e1c c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><\/li>\n<\/ul>\n
              3. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf:<\/strong><\/h5>\n

              \"\u0110\u00e2u<\/p>\n

              Ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c di\u1ec5n ra \u0111\u1ecbnh k\u1ef3 v\u00e0 th\u01b0\u1eddng xuy\u00ean nh\u1eb1m m\u1ee5c \u0111\u00edch:<\/span><\/p>\n

                \n
              • B\u1ea3o v\u1ec7 l\u1ee3i \u00edch chung c\u1ee7a nh\u00e0 n\u01b0\u1edbc, quy\u1ec1n v\u00e0 nh\u1eefng l\u1ee3i \u00edch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n n\u1ed9i dung ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u00a0<\/span><\/li>\n
              • Ng\u0103n ch\u1eb7n, ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf.\u00a0<\/span><\/li>\n
              • Th\u1ef1c hi\u1ec7n nh\u1eefng ho\u1ea1t \u0111\u1ed9ng c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, ph\u00e1t hi\u1ec7n v\u00e0 b\u1ed5 sung nh\u1eefng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c v\u1ec1 h\u1ea1n ch\u1ebf c\u1ee7a ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt thu\u1ebf.\u00a0<\/span><\/li>\n
              • \u0110\u1ed9ng vi\u00ean, khen th\u01b0\u1edfng nh\u1eefng t\u1ea5m g\u01b0\u01a1ng th\u1ef1c hi\u1ec7n t\u1ed1t quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, ph\u00e1t huy nh\u00e2n t\u1ed1 m\u1ed9t c\u00e1ch t\u00edch c\u1ef1c, \u0111\u1ed3ng th\u1eddi r\u0103n \u0111e, tr\u1ea5n \u00e1p nh\u1eefng h\u00e0nh vi ti\u00eau c\u1ef1c trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n
                4. Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf:<\/strong><\/h5>\n
                  \n
                • Thanh tra, ki\u1ec3m tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ebf n\u00ean c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/li>\n<\/ul>\n

                  + \u0110\u1ec3 ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u1ea7n ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra ho\u1eb7c ki\u1ec3m tra c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><\/p>\n

                  + Thanh tra vi\u00ean, ki\u1ec3m tra vi\u00ean th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t v\u00e0 ph\u00e2n t\u00edch m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp v\u00e0 nghi\u00eam t\u00fac.\u00a0<\/span><\/p>\n

                    \n
                  • Nguy\u00ean t\u1eafc l\u00e0m vi\u1ec7c ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng, minh b\u1ea1ch, d\u00e2n ch\u1ee7, c\u00f4ng khai v\u00e0 kh\u00e1ch quan.\u00a0<\/span><\/li>\n<\/ul>\n

                    + T\u00ednh ch\u00ednh x\u00e1c, kh\u00e1ch quan, minh b\u1ea1ch nh\u1eb1m \u0111\u00e1nh gi\u00e1 \u0111\u00fang th\u1ef1c tr\u1ea1ng c\u1ee7a \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng b\u1ecb b\u00f3p m\u00e9o s\u1ef1 th\u1eadt gi\u00fap vi\u1ec7c x\u1eed l\u00fd sai ph\u1ea1m di\u1ec5n ra ch\u00ednh x\u00e1c.\u00a0<\/span><\/p>\n

                    + T\u00ednh c\u00f4ng khai l\u00e0 s\u1ef1 khai b\u00e1o, cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 n\u1ed9p dung thanh tra, ti\u1ebfp x\u00fac c\u00f4ng khai v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n thanh tra v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn n\u01a1i c\u1ea7n thanh tra.\u00a0<\/span><\/p>\n

                    + T\u00ednh d\u00e2n ch\u1ee7 tr\u00e1nh bi\u1ec3u hi\u1ec7n \u00e1p \u0111\u1eb7t, c\u00e1o bu\u1ed9c t\u1eeb m\u1ed9t ph\u00eda c\u1ee7a ng\u01b0\u1eddi kh\u00e1c, gi\u00fap c\u01a1 quan nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi v\u00e0 c\u00f4ng t\u00e2m.\u00a0<\/span><\/p>\n

                      \n
                    • Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 \u0111\u00fang k\u1ebf ho\u1ea1ch, quy tr\u00ecnh v\u00e0 \u0111\u1ec1 c\u01b0\u01a1ng \u0111\u01b0\u1ee3c duy\u1ec7t.\u00a0<\/span><\/li>\n<\/ul>\n

                      + Nh\u1eefng ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c di\u1ec5n ra trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra nh\u1eb1m chu\u1ea9n n\u1ed9i dung, b\u01b0\u1edbc ti\u1ebfn h\u00e0ng c\u00f4ng vi\u1ec7c v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng c\u00e1n b\u1ed9 tham gia v\u00e0o ki\u1ec3m tra, thanh tra thu\u1ebf.\u00a0<\/span><\/p>\n

                        \n
                      • Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch th\u00f4ng tin, d\u1eef li\u1ec7u\u00a0<\/span><\/li>\n
                      • \u0110\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc b\u00ed m\u1eadt, kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng ho\u1eb7c gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0110TNN<\/span><\/li>\n<\/ul>\n

                        Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 th\u00f4ng tin \u0111\u1ec3 gi\u1ea3i \u0111\u00e1p v\u1ec1 thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf v\u00e0 nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra thu\u1ebf v\u00e0 ki\u1ec3m tra thu\u1ebf m\u00e0 FTS g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd gi\u00fap \u00edch cho b\u1ea1n \u0111\u1ecdc trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. <\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"

                          Thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf l\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt. V\u1eady thanh tra thu\u1ebf l\u00e0 g\u00ec? N\u1ed9i dung c\u1ee7a vi\u1ec7c thanh tra thu\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi vi\u1ec7c […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-9049","article","type-article","status-publish","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9049"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}