{"id":1368,"date":"2022-10-29T09:51:55","date_gmt":"2022-10-29T09:51:55","guid":{"rendered":"https:\/\/xxxtamiltube.com\/?p=1368"},"modified":"2023-02-10T02:34:43","modified_gmt":"2023-02-10T02:34:43","slug":"hoi-thao-khoa-hoc-chu-de-he-thong-phap-luat-thue-viet-nam","status":"publish","type":"post","link":"https:\/\/xxxtamiltube.com\/hoat-dong-khoa-hoc\/hoi-thao-khoa-hoc-chu-de-he-thong-phap-luat-thue-viet-nam\/","title":{"rendered":"H\u1ed9i th\u1ea3o khoa h\u1ecdc ch\u1ee7 \u0111\u1ec1: H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam"},"content":{"rendered":"

Khoa T\u00e0i ch\u00ednh c\u00f4ng t\u1ed5 ch\u1ee9c bu\u1ed5i ho\u1ea1t \u0111\u1ed9ng H\u1ed9i th\u1ea3o khoa h\u1ecdc ch\u1ee7 \u0111\u1ec1 H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam, V<\/span>\u1edbi s\u1ef1 tr\u00ecnh b\u00e0y c\u1ee7a Di\u1ec5n gi\u1ea3 t\u1eeb b\u1ed9 m\u00f4n Thu\u1ebf bao g\u1ed3m\u00a0\u00a0TS.\u00a0Tr\u1ea7n Trung Ki\u00ean v\u00e0 TS. Nguy\u1ec5n Kim Quy\u1ebfn<\/b>\u00a0<\/strong>v\u00e0o\u00a029\/10\/2022,\u00a0Khoa T\u00e0i ch\u00ednh c\u00f4ng t\u1ed5 ch\u1ee9c bu\u1ed5i\u00a0HTKH theo h\u00ecnh th\u1ee9c offline. Bu\u1ed5i b\u00e1o c\u00e1o khoa h\u1ecdc nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ef1 quan t\u00e2m chia s\u1ebd c\u1ee7a c\u00e1c gi\u1ea3ng vi\u00ean khoa T\u00e0i ch\u00ednh c\u00f4ng v\u00e0 \u0111a d\u1ea1ng kh\u00e1ch m\u1eddi tham gia.<\/p>\n

T\u1ed5ng quan c\u00e1c b\u00e0i tr\u00ecnh b\u00e0y g\u1ed3m<\/p>\n

1. GIAO D\u1ecaCH LI\u00caN K\u1ebeT: QUY \u0110\u1ecaNH \u0110\u1ebeN TH\u1ef0C TI\u1ec4N \u00c1P D\u1ee4NG \u1ede VI\u1ec6T NAM –\u00a0\u00a0Nguy\u1ec5n Kim Quy\u1ebfn
\nGiao d\u1ecbch li\u00ean k\u1ebft l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh nh\u1eefng ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m thu l\u1ee3i do ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Vi\u1ec7t Nam m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m h\u1ea1n ch\u1ebf nh\u1eefng h\u00e0nh vi l\u00e0m x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf, g\u00e2y th\u1ea5t thu thu\u1ebf, tuy nhi\u00ean khi tri\u1ec3n khai \u00e1p d\u1ee5ng \u0111\u00e3 ph\u00e1t sinh m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc c\u1ea7n s\u1eeda \u0111\u1ed5i. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch nh\u1eefng \u0111i\u1ec3m c\u00f2n v\u01b0\u1edbng m\u1eafc v\u00e0 \u0111\u1ec1 xu\u1ea5t khuy\u1ebfn ngh\u1ecb nh\u1eb1m kh\u1eafc ph\u1ee5c t\u1ed3n t\u1ea1i c\u1ee7a quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n


\n<\/span>2. M\u1ed0I QUAN H\u1ec6 T\u01af\u01a0NG QUAN TUY\u1ebeN T\u00cdNH GI\u1eeeA KI\u1ebeN TH\u1ee8C THU\u1ebe, T\u00cdNH C\u00d4NG B\u1eb0NG C\u1ee6A THU\u1ebe V\u00c0 T\u00cdNH TU\u00c2N TH\u1ee6 THU\u1ebe C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe –\u00a0\u00a0L\u00ea Quang C\u01b0\u1eddng
\n<\/span><\/p>\n\n\n\n
C\u01a1 ch\u1ebf t\u1ef1 khai t\u1ef1 n\u1ed9p thu\u1ebf c\u00f3 s\u1ef1 ph\u1ee5 thu\u1ed9c r\u1ea5t l\u1edbn \u0111\u1ebfn t\u00ednh tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c t\u1ef1 khai t\u1ef1 n\u1ed9p thu\u1ebf ch\u1ec9 th\u1ef1c s\u1ef1 mang l\u1ea1i hi\u1ec7u qu\u1ea3 khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e1c phong tu\u00e2n th\u1ee7 thu\u1ebf t\u1ef1 nguy\u1ec7n. B\u00e0i vi\u1ebft t\u1eadp trung v\u00e0o vi\u1ec7c t\u00ecm hi\u1ec3u v\u1ec1 c\u01a1 s\u1edf l\u00fd lu\u1eadn hi\u1ec7n t\u1ea1i c\u1ee7a ki\u1ebfn th\u1ee9c thu\u1ebf, t\u00ednh c\u00f4ng b\u1eb1ng c\u1ee7a thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, b\u00e0i vi\u1ebft s\u1ebd ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 t\u01b0\u01a1ng quan tuy\u1ebfn t\u00ednh gi\u1eefa ki\u1ebfn th\u1ee9c thu\u1ebf, t\u00ednh c\u00f4ng b\u1eb1ng c\u1ee7a thu\u1ebf v\u00e0 t\u00ednh tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. B\u00e0i vi\u1ebft s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 thu th\u1eadp s\u1ed1 li\u1ec7u tr\u00ean c\u01a1 s\u1edf kh\u1ea3o s\u00e1t h\u00e0nh vi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\n3.\u00a0\u00a0QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI TH\u01af\u01a0NG M\u1ea0I \u0110I\u1ec6N T\u1eec – C\u1ea6N HO\u00c0N THI\u1ec6N H\u00c0NH LANG PH\u00c1P L\u00dd –\u00a0\u00a0Tr\u1ea7n Trung Ki\u00ean &\u00a0Nguy\u1ec5n V\u0103n C\u01b0\u01a1ng
\nQu\u00e1 tr\u00ecnh s\u1ed1 h\u00f3a v\u00e0 b\u1ed1i c\u1ea3nh d\u1ecbch b\u1ec7nh t\u1ea1o ra c\u01a1 h\u1ed9i cho th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t b\u1eadc. Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111ang nhanh ch\u00f3ng tr\u1edf th\u00e0nh nh\u00e2n t\u1ed1 c\u1ed1t l\u00f5i c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 l\u00e0 xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n t\u1ea5t y\u1ebfu c\u1ee7a th\u1eddi \u0111\u1ea1i c\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0. Tuy nhi\u00ean, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf Vi\u1ec7t Nam \u0111ang \u0111\u1eb7t ra nhi\u1ec1u th\u00e1ch th\u1ee9c cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf b\u1edfi nh\u1eefng \u0111\u1eb7c tr\u01b0ng kh\u00e1c bi\u1ec7t v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kinh doanh truy\u1ec1n th\u1ed1ng. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 m\u1ed9t s\u1ed1 n\u1ed7 l\u1ef1c song v\u1eabn ch\u01b0a ho\u00e0n thi\u1ec7n v\u00e0 thi\u1ebfu s\u1ef1 \u0111\u1ed3ng nh\u1ea5t. C\u00e1c thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u1eabn ch\u01b0a cho th\u1ea5y s\u1ef1 hi\u1ec7u qu\u1ea3 tr\u01b0\u1edbc s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 thay \u0111\u1ed5i kh\u00f4ng ng\u1eebng c\u1ee7a h\u00ecnh th\u1ee9c kinh doanh n\u00e0y. M\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf theo c\u00e1ch th\u1ee9c truy\u1ec1n th\u1ed1ng \u1edf Vi\u1ec7t Nam \u0111ang ph\u00e1t sinh nhi\u1ec1u h\u1ea1n ch\u1ebf, b\u1ea5t c\u1eadp. Theo \u0111\u00f3, nh\u00f3m t\u00e1c gi\u1ea3 t\u1eadp trung ph\u00e2n t\u00edch h\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, t\u1eeb \u0111\u00f3, \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam.<\/p>\n

4.\u00a0\u00a0TH\u1ef0C THI CH\u00cdNH S\u00c1CH T\u00c0I KH\u00d3A H\u1ed6 TR\u1ee2 N\u1ec0N KINH T\u1ebe TRONG GIAI \u0110O\u1ea0N COVID-19 \u1ede VI\u1ec6T NAM \u2013 TI\u1ebeP C\u1eacN T\u1eea CHI TI\u00caU THU\u1ebe –\u00a0\u00a0\u0110\u1eb7ng Th\u1ecb B\u1ea1ch V\u00e2n
\nChi ti\u00eau thu\u1ebf thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a c\u00e1c nh\u00e0 nghi\u00ean c\u1ee9u v\u00e0 c\u00e1c nh\u00e0 ho\u1ea1ch \u0111\u1ecbnh th\u1ef1c ti\u1ec5n v\u00ec \u00fd ngh\u0129a c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi c\u00e1c m\u1ee5c ti\u00eau ch\u00ednh s\u00e1ch c\u1ee7a ch\u00ednh ph\u1ee7; m\u1eb7c d\u00f9 v\u1eady, s\u1ef1 thi\u1ebfu \u0111\u1ed3ng nh\u1ea5t v\u1ec1 d\u1eef li\u1ec7u chi ti\u00eau thu\u1ebf l\u00e0m cho nghi\u00ean c\u1ee9u v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y b\u1ecb gi\u1edbi h\u1ea1n (Dom & McCulloch, 2019; von Haldenwang, Redonda, & Aliu, 2021). Khi th\u1ebf gi\u1edbi tr\u1ea3i qua giai \u0111o\u1ea1n \u0111\u1ea1i d\u1ecbch COVID \u2013 19, chi ti\u00eau thu\u1ebf quay l\u1ea1i tr\u1edf th\u00e0nh ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u01a1ng th\u1eddi, b\u00e0n v\u1ec1 vai tr\u00f2 c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a \u0111\u1ed1i v\u1edbi vi\u1ec7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh cho ph\u00e1t tri\u1ec3n to\u00e0n di\u1ec7n ho\u1eb7c ph\u1ee5c h\u1ed3i sau \u0111\u1ea1i d\u1ecbch (De Mooij, Fenochietto, Hebous, Leduc, & Osorio-Buitron, 2020; Dom & McCulloch, 2019; Harman et al., 2021). B\u00e0i vi\u1ebft n\u00e0y t\u1eadp trung ph\u00e2n t\u00edch c\u00e1c kh\u00eda c\u1ea1nh chi ti\u00eau thu\u1ebf c\u1ee7a Vi\u1ec7t Nam giai \u0111o\u1ea1n 2019 \u2013 2022 nh\u1eb1m ph\u00e1t h\u1ecda b\u1ee9c tranh Vi\u1ec7t Nam s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u00e0i kh\u00f3a h\u1ed7 tr\u1ee3 ph\u1ee5c h\u1ed3i trong giai \u0111o\u1ea1n \u0111\u1ea1i d\u1ecbch COVID-19<\/p>\n

5.\u00a0\u00a0NH\u1eeeNG B\u1ea4T C\u1eacP TRONG THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N \u0110\u00c1NH V\u00c0O TI\u1ec0N L\u01af\u01a0NG \u1ede VI\u1ec6T NAM –\u00a0\u00a0Nguy\u1ec5n Ng\u1ecdc H\u00f9ng
\nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a b\u00e0i vi\u1ebft nh\u1eb1m t\u00ecm ra nh\u1eefng b\u1ea5t c\u1eadp trong ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1nh v\u00e0o ti\u1ec1n l\u01b0\u01a1ng \u1edf Vi\u1ec7t nam v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m kh\u1eafc ph\u1ee5c nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1nh v\u00e0o ti\u1ec1n l\u01b0\u01a1ng trong th\u1eddi gian t\u1edbi.
\n<\/span><\/p>\n

\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

Khoa T\u00e0i ch\u00ednh c\u00f4ng t\u1ed5 ch\u1ee9c bu\u1ed5i ho\u1ea1t \u0111\u1ed9ng H\u1ed9i th\u1ea3o khoa h\u1ecdc ch\u1ee7 \u0111\u1ec1 H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam, V\u1edbi s\u1ef1 tr\u00ecnh b\u00e0y c\u1ee7a Di\u1ec5n gi\u1ea3 t\u1eeb b\u1ed9 m\u00f4n Thu\u1ebf bao g\u1ed3m\u00a0\u00a0TS.\u00a0Tr\u1ea7n Trung Ki\u00ean v\u00e0 TS. Nguy\u1ec5n Kim Quy\u1ebfn\u00a0v\u00e0o\u00a029\/10\/2022,\u00a0Khoa T\u00e0i ch\u00ednh c\u00f4ng t\u1ed5 ch\u1ee9c bu\u1ed5i\u00a0HTKH theo h\u00ecnh th\u1ee9c offline. Bu\u1ed5i b\u00e1o c\u00e1o […]<\/p>\n","protected":false},"author":1,"featured_media":1369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[42],"tags":[],"_links":{"self":[{"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/posts\/1368"}],"collection":[{"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/comments?post=1368"}],"version-history":[{"count":1,"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/posts\/1368\/revisions"}],"predecessor-version":[{"id":1370,"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/posts\/1368\/revisions\/1370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/media\/1369"}],"wp:attachment":[{"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/media?parent=1368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/categories?post=1368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/xxxtamiltube.com\/wp-json\/wp\/v2\/tags?post=1368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}