{"id":11488,"date":"2025-07-08T10:49:20","date_gmt":"2025-07-08T03:49:20","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11488"},"modified":"2025-07-08T10:49:20","modified_gmt":"2025-07-08T03:49:20","slug":"thuc-hien-phan-quyen-phan-cap-trong-linh-vuc-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/thuc-hien-phan-quyen-phan-cap-trong-linh-vuc-quan-ly-thue\/","title":{"rendered":"TH\u1ef0C HI\u1ec6N PH\u00c2N QUY\u1ec0N, PH\u00c2N C\u1ea4P TRONG L\u0128NH V\u1ef0C QU\u1ea2N L\u00dd THU\u1ebe"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"973\" height=\"650\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-8.png\" alt=\"\" class=\"wp-image-11489\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-8.png 973w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-8-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-8-768x513.png 768w\" sizes=\"(max-width: 973px) 100vw, 973px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 11\/06\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 122\/2025\/N\u0110-CP ng\u00e0y 11\/6\/2025 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, vi\u1ec7c ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p trong qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n theo c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n\n\n\n<ul>\n<li>B\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Hi\u1ebfn ph\u00e1p; ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc, quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7, Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n\n\n\n<li>B\u1ea3o \u0111\u1ea3m ph\u00e2n c\u1ea5p tri\u1ec7t \u0111\u1ec3 c\u00e1c nhi\u1ec7m v\u1ee5 gi\u1eefa c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u1edf trung \u01b0\u01a1ng v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, b\u1ea3o \u0111\u1ea3m th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t c\u1ee7a Ch\u00ednh ph\u1ee7, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1t huy t\u00ednh ch\u1ee7 \u0111\u1ed9ng, s\u00e1ng t\u1ea1o, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng trong th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n\n\n\n<li>B\u1ea3o \u0111\u1ea3m Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 t\u1eadp trung th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u1edf t\u1ea7m v\u0129 m\u00f4; x\u00e2y d\u1ef1ng th\u1ec3 ch\u1ebf, chi\u1ebfn l\u01b0\u1ee3c, quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch \u0111\u1ed3ng b\u1ed9, th\u1ed1ng nh\u1ea5t, gi\u1eef vai tr\u00f2 ki\u1ebfn t\u1ea1o v\u00e0 t\u0103ng c\u01b0\u1eddng thanh tra, ki\u1ec3m tra, gi\u00e1m s\u00e1t.<\/li>\n\n\n\n<li>\u0110\u1ea9y m\u1ea1nh ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p v\u00e0 ph\u00e2n \u0111\u1ecbnh r\u00f5 th\u1ea9m quy\u1ec1n c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n; ph\u00e2n \u0111\u1ecbnh r\u00f5 th\u1ea9m quy\u1ec1n chung c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n v\u00e0 th\u1ea9m quy\u1ec1n ri\u00eang c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n; b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 n\u0103ng l\u1ef1c c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p gi\u1eefa c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c c\u00f3 li\u00ean quan b\u1ea3o \u0111\u1ea3m \u0111\u1ed3ng b\u1ed9, t\u1ed5ng th\u1ec3, li\u00ean th\u00f4ng, kh\u00f4ng b\u1ecf s\u00f3t ho\u1eb7c ch\u1ed3ng l\u1ea5n, giao thoa nhi\u1ec7m v\u1ee5; b\u1ea3o \u0111\u1ea3m c\u01a1 s\u1edf ph\u00e1p l\u00fd cho ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, li\u00ean t\u1ee5c, th\u00f4ng su\u1ed1t c\u1ee7a c\u00e1c c\u01a1 quan; kh\u00f4ng \u0111\u1ec3 gi\u00e1n \u0111o\u1ea1n c\u00f4ng vi\u1ec7c, kh\u00f4ng \u0111\u1ec3 ch\u1ed3ng ch\u00e9o, tr\u00f9ng l\u1eb7p, b\u1ecf s\u00f3t ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n.<\/li>\n\n\n\n<li>B\u1ea3o \u0111\u1ea3m quy\u1ec1n con ng\u01b0\u1eddi, quy\u1ec1n c\u00f4ng d\u00e2n; b\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c trong vi\u1ec7c ti\u1ebfp c\u1eadn th\u00f4ng tin, th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a x\u00e3 h\u1ed9i, ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>B\u1ea3o \u0111\u1ea3m kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/li>\n\n\n\n<li>Ngu\u1ed3n l\u1ef1c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p do ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1O62wHWXHNfcsnx1DKTz_Ip74cK15QLbB\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2025\/N\u0110-CP<\/em><\/strong><\/a><strong><em><\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 11\/06\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 122\/2025\/N\u0110-CP ng\u00e0y 11\/6\/2025 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, vi\u1ec7c ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p trong qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n theo c\u00e1c nguy\u00ean t\u1eafc sau: Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2025\/N\u0110-CP<\/p>\n","protected":false},"author":5,"featured_media":11489,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11488"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11488"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11488\/revisions"}],"predecessor-version":[{"id":11490,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11488\/revisions\/11490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11489"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}