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V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?$$IfT??\???? j?!|?????????????????????+ ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd? $$IfT??\???? j?!|?????????????????????+ ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?"$$IfT??\???? j?!|?????????????????????+ ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd{$$$IfT??\???? j?!|?????????????????????+ ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????T??!` ??[AWN1... t>?>??)?????????ZZZZ??????L??LZZZZZ?d|4??? *?ZZZZZZZZZZ? ZZZZ?  ??ZZ??Z????? ??????????????????????? B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 5004/TCT-TTKT V/v th?c hi?n thanh tra, ki?m tra ho?n thu? GTGT.H? N?i, ng?y 09 th?ng 11 nm 2023?K?nh g?i:- C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng; - C?c Thu? doanh nghi?p l?n.Theo b?o c?o c?a c?c C?c Thu?, nhi?u v? vi?c vi ph?m ph?p lu?t v? ho?n thu? GTGT ? ??c ph?t hi?n v? k?p th?i ?u tranh, ngn ch?n; m?t s? v? vi?c c? d?u hi?u t?i ph?m ? ??c chuy?n c? quan ch?c nng ? gi?i quy?t theo ?ng th?m quy?n v? quy ?nh ph?p lu?t. T? ?, g?p ph?n n?ng cao t?nh hi?u l?c, hi?u qu? trong c?ng t?c qu?n l? thu?, ch?ng th?t tho?t ng?n s?ch nh? n??c cing nh? tng c??ng t?nh tu?n th? ph?p lu?t c?a ng??i n?p thu?. B?n c?nh nh?ng k?t qu? t?ch c?c ? ?t ??c, qua t?ng h?p b?o c?o t? c?c C?c Thu?, T?ng c?c Thu? nh?n th?y vi?c tri?n khai th?c hi?n ch? ?o, h??ng d?n c?a T?ng c?c Thu? t?i c? quan thu? ?a ph??ng c?n c? nh?ng c?ch hi?u kh?c nhau l?m ph?t sinh v??ng m?c trong qu? tr?nh tri?n khai th?c hi?n.Nh?m ?m b?o th?c hi?n th?ng nh?t, ?ng b? theo ?ng quy ?nh ph?p lu?t v? qu?n l? thu?, tng c??ng k? lu?t, k? c??ng th?c thi c?ng v? cing nh? gi?i quy?t c?ng vi?c theo ?ng ch?c tr?ch, nhi?m v? c?a c?ng ch?c, c? quan thu? trong c?ng t?c thanh tra, ki?m tra ho?n thu? GTGT, T?ng c?c Thu? ? ngh? C?c Thu? c?c t?nh, th?nh ph? qu?n tri?t v? nghi?m t?c th?c hi?n c?ng t?c thanh tra, ki?m tra ho?n thu? GTGT ?ng quy ?nh c?a Lu?t Qu?n l? thu? ng?y 13/6/2019 v? c?c vn b?n h??ng d?n thi h?nh; ch? ?o c?a Th? t??ng Ch?nh ph? t?i C?ng i?n s? 470/C-TTg ng?y 26/5/2023; ch? ?o c?a B? tr??ng B? T?i ch?nh t?i C?ng i?n s? 01/C-BTC ng?y 12/4/2023 v? c?c c?ng vn s? 5427/BTC-VP ng?y 26/5/2023, s? 9280/BTC-VP ng?y 31/8/2023 v? s? 11630/BTC-VP ng?y 25/10/2023; ch? ?o c?a T?ng c?c Thu? t?i C?ng i?n s? 07/C-TCT ng?y 09/8/2023 v? c?c c?ng vn s? 2099/TCT-KK ng?y 26/5/2023, s? 2426/TCT-KK ng?y 15/6/2023 v? s? 2489/TCT-VP ng?y 19/6/2023; ?ng th?i ch? ?ng, nghi?m t?c tri?n khai th?c hi?n ?ng b?, hi?u qu? c?c n?i dung sau ?y:1. Nguy?n t?c th?c hi?n- C?c tr??ng C?c thu? t?nh, th?nh ph? tr?c thu?c trung ??ng quy?t ?nh vi?c ho?n thu? ?i v?i tr??ng h?p ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu?; ch?u tr?ch nhi?m to?n di?n ?i v?i c?ng t?c ho?n thu? GTGT thu?c ph?m vi qu?n l? nh? n??c ??c giao theo ?ng quy ?nh c?a Lu?t Qu?n l? thu? ng?y 13/6/2019 v? c?c vn b?n h??ng d?n thi h?nh. Qu?n tri?t ?n to?n th? c?n b?, c?ng ch?c v? k? c??ng, k? lu?t c?a ng?nh; quy?n h?n, ngh)a v? v? tr?ch nhi?m c?a c?n b?, c?ng ch?c ??c giao nhi?m v? thanh tra, ki?m tra ho?n thu? GTGT. Cn c? ?c th? c?ng t?c qu?n l? thu? c?a t?ng ?a b?n, C?c tr??ng c?c C?c Thu? c? bi?n ph?p tng c??ng qu?n l?, gi?m s?t v?i c?n b?, c?ng ch?c ??c giao nhi?m v? li?n quan ?n ti?n ? gi?i quy?t h? s? ho?n thu? GTGT.- ?p d?ng ?y ? nguy?n t?c qu?n l? r?i ro quy ?nh t?i Lu?t Qu?n l? thu?, c?c vn b?n h??ng d?n thi h?nh v? c?c quy tr?nh nghi?p v? v? c?c b? ti?u ch?, ch? s? r?i ro c? li?n quan. Vi?c ?nh gi?, ph?n t?ch r?i ro v? thu? v? h?a ?n ph?i cn c? v?o t?ng h? s? c? th? v? th?c ti?n c?ng t?c qu?n l? thu? tr?n ?a b?n ? tri?n khai th?c hi?n.- C?ng t?c thanh tra, ki?m tra sau ho?n thu? ph?i ??c th?c hi?n quy?t li?t nh?m ki?m so?t ch?t ch? vi?c ho?n thu? GTGT ?m b?o ?ng ch?nh s?ch, quy ?nh c?a ph?p lu?t. C?c Thu? ph?n c?ng nhi?m v?, giao nhi?m v? ki?m tra sau ho?n thu? m?t c?ch c? th?, r? r?ng ?n t?ng b? ph?n. Y?u c?u t?ng c?n b?, c?ng ch?c n?m ch?c ?a b?n, l)nh v?c ??c ph?n c?ng, tr??ng h?p ph?t hi?n b?t th??ng trong khi th?c thi c?ng v? c?n kh?n tr??ng b?o c?o c?p c? th?m quy?n xem x?t, quy?t ?nh.2. V? c?ng t?c thanh tra, ki?m tra ho?n thu? GTGT- ?y m?nh r? so?t t?ng h?p th?ng tin h? th?ng, ?ng d?ng c?ng ngh? th?ng tin ? k?t n?i th?ng tin c? s? d? li?u ?nh gi? r?i ro v? qu?n l? thu?, qu?n l? h?a ?n... k?p th?i th?c hi?n thanh tra, ki?m tra, gi?m s?t vi?c ho?n thu? theo quy ?nh c?a ph?p lu?t. C?c Thu? t? ch?c th?c hi?n thanh tra, ki?m tra ho?n thu? theo quy ?nh t?i i?u 77, i?u 110 Lu?t Qu?n l? thu?.- ?i v?i c?c h? s? ki?m tra tr??c ho?n thu?, C?c Thu? t? ch?c th?c hi?n ph?n c?ng, tri?n khai vi?c ki?m tra h? s? ho?n thu? ngay khi ti?p nh?n h? s?. Trong qu? tr?nh ki?m tra, n?u ph?t sinh l? do b?t kh? kh?ng, kh?ng th? ti?p t?c th?c hi?n ki?m tra th? Tr??ng o?n ki?m tra b?o c?o ng??i ban h?nh Quy?t ?nh ki?m tra ? t?m d?ng ki?m tra. L? do b?t kh? kh?ng ??c th?c hi?n theo quy ?nh t?i kho?n 27 i?u 3 Lu?t Qu?n l? thu? v? kho?n 1 i?u 3 Ngh? ?nh s? 126/2020/N-CP. L?nh ?o C?c Thu?, L?nh ?o b? ph?n thanh tra, ki?m tra thu? ch?u tr?ch nhi?m t? ch?c gi?m s?t t?ng o?n ki?m tra ?m b?o th? t?c, tr?nh t? theo ?ng quy ?nh c?a Lu?t Qu?n l? thu?, quy tr?nh ki?m tra thu?.- Qu? th?i gian gi?i quy?t ho?n thu? m? ch?a c? k?t qu? tr? l?i t? ph?a c? quan ch?c nng, C?c Thu? c? vn b?n ?n ?c, ? ngh? c? quan ch?c nng c? ? ki?n v? l? do c?a vi?c ch?a cung c?p ??c th?ng tin; th?c hi?n k?t th?c thanh tra, ki?m tra ?ng th?i h?n v? gi?i quy?t h? s? ho?n thu? theo quy ?nh t?i i?m  kho?n 1 i?u 34 Th?ng t? s? 80/2021/TT-BTC ng?y 29/9/2021 c?a B? T?i ch?nh.- Tr??ng h?p doanh nghi?p thu?c k? ho?ch thanh tra, ki?m tra t?i tr? s? NNT ? ??c ph? duy?t c? h? s? ? ngh? ho?n thu? thu?c di?n ki?m tra tr??c ho?n, C?c Thu? ?u ti?n th?c hi?n c?ng t?c ki?m tra h? s? ? ngh? ho?n thu?, b? tr? s?p x?p ngu?n l?c tri?n khai k? ho?ch ph? h?p v?i quy ?nh v? thanh tra, ki?m tra thu?, quy ?nh v? gi?i quy?t ho?n thu? t?i Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh.3. V? c?ng t?c x?c minh- C?ng t?c x?c minh ph?i cn c? tr?n c?c d?u hi?u r?i ro c? th? v? thu? theo ?ng ch?c nng, nhi?m v? c?a c? quan thu?. ? xu?t x?c minh ph?i c? ph?n t?ch, ?nh gi? c? th? d?a tr?n c?c d?u hi?u vi ph?m ph?p lu?t v? thu? v? h?a ?n do c? quan thu? thu th?p ho?c ti?p nh?n t? b?n th? ba. Ph?m vi ? xu?t x?c minh c?n cn c? c?c quy ?nh ph?p lu?t v? thu?, qu?n l? thu? v? c?c quy ?nh ph?p lu?t kh?c c? li?n quan ?n giao d?ch mua b?n h?ng h?a, d?ch v? ? ?nh gi? ?ng tr?ch nhi?m c?a ng??i n?p thu? trong vi?c qu?n l? v? s? d?ng h?a ?n cing nh? k? khai, x?c ?nh c?c ngh)a v? thu? c? li?n quan.- Vi?c ki?m tra, x?c minh ph?i ??c th?c hi?n theo ?ng quy ?nh ? ?m b?o th?i gian gi?i quy?t ?i v?i h? s? thu?c di?n ki?m tra tr??c ho?n thu?. Tr??ng h?p vi?c x?c minh, ki?m tra cho th?y d?u hi?u vi ph?m c?a c?c ?i t??ng mua b?n h?ng h?a ? c?c kh?u tr??c ?, C?c Thu? th?c hi?n x? l? theo ?ng quy ?nh ph?p lu?t ?i v?i ng??i n?p thu? vi ph?m.- C?n ch? tr?ng s? d?ng h? th?ng h?a ?n i?n t? ? r?t ng?n th?i gian v? nhanh ch?ng x?c ?nh ?ng ?i t??ng c?n x?c minh.4. V? c?c vn b?n ch? ?o c?ng t?c ki?m tra, x?c minh ho?n thu? GTGT:Tr??c ?y, tr?n c? s? t?ng h?p b?o c?o, th?ng tin t? c?c C?c Thu? v? c?c c? quan ch?c nng c? li?n quan, T?ng c?c Thu? ? ban h?nh c?c c?ng vn h??ng d?n v? nghi?p v? thanh tra, ki?m tra v? x?c minh c?c n?i dung c? li?n quan ?n qu? tr?nh ho?n thu? GTGT t?i c?c th?i i?m kh?c nhau theo t?ng b?i c?nh nh?t ?nh (danh s?ch t?i ph? l?c k?m theo).Vi?c ban h?nh c?c c?ng vn n?u tr?n l? c?n thi?t tr??c b?i c?nh c?c vn b?n h??ng d?n Lu?t Qu?n l? thu? ng?y 13/6/2019, c?c quy tr?nh nghi?p v? qu?n l? r?i ro ch?a k?p ban h?nh v? c? quan thu? nh?n ??c nhi?u c?nh b?o v? v?n ? gian l?n, vi ph?m ph?p lu?t v? ho?n thu? gi? tr? gia tng nh?m tr?c l?i ng?n s?ch nh? n??c. Qua ? ? g?p ph?n c?nh b?o, th?ng tin k?p th?i ?n c? quan thu? c?c c?p v? c?c d?u hi?u r?i ro trong c?ng t?c qu?n l? thu? n?i chung v? thanh tra, ki?m tra ho?n thu? GTGT n?i ri?ng.?n nay, h? th?ng vn b?n quy ph?m ph?p lu?t v? qu?n l? thu? ? ??c ban h?nh ?y ?, c?c quy tr?nh nghi?p v? v? c?c b? ti?u ch?, ch? s? ?nh gi? r?i ro trong c?ng t?c qu?n l? thu? cing nh? c?c ?ng d?ng h? tr? ? v? ang ??c kh?n tr??ng x?y d?ng theo ?ng th?m quy?n ??c giao, trong ? c? Quy?t ?nh s? 679/Q-TCT ng?y 31/5/2023 c?a T?ng c?c Thu? v? vi?c ban h?nh Quy tr?nh ho?n thu?, Quy?t ?nh s? 970/Q-TCT ng?y 14/7/2023 c?a T?ng c?c Thu? v? vi?c ban h?nh quy tr?nh ki?m tra thu?, Quy?t ?nh s? 1388/Q-TCT ng?y 18/9/2023 c?a T?ng c?c Thu? v? vi?c ?p d?ng qu?n l? r?i ro trong ph?n lo?i h? s? ho?n thu? GTGT v? l?a ch?n ng??i n?p thu? ? x?y d?ng k? ho?ch ki?m tra, thanh tra sau ho?n thu?. Qua ?, c? b?n ?p ?ng ??c c?c y?u c?u qu?n l? thu? hi?n ?i theo ?ng nguy?n t?c qu?n l? r?i ro c?a Lu?t Qu?n l? thu?.T?ng c?c Thu? y?u c?u c? quan Thu? c?c c?p tri?n khai c?ng t?c qu?n l? r?i ro, thanh tra, ki?m tra v? x?c minh c?c n?i dung v? ho?n thu? GTGT theo ?ng quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t, c?c quy tr?nh nghi?p v? v? c?c b? ti?u ch?, ch? s? c? li?n quan v? h??ng d?n, ch? ?o t?i c?ng vn n?y.T?ng c?c Thu? th?ng b?o ? c?c C?c Thu? ??c bi?t v? t? ch?c th?c hi?n./.? N?i nh?n: - Nh? tr?n; - /c TCTr Mai Xu?n Th?nh (? b/c); - C?c /c Ph? TCTr; - C?c ?n v?: KK, CS, PC, QLRR; - L?u: VT, TTKT.KT. T?NG C?C TR??NG PH? T?NG C?C TR??NG Vi Ch? H?ng?PH? L?CDANH S?CH C?C C?NG VN H??NG D?N V? THANH TRA, KI?M TRA V? X?C MINH LI?N QUAN ?N QU? TR?NH HO?N THU? GTGT (K?m theo c?ng vn s? 5004/TCT-TTKT ng?y 09/11/2023)STTS? hi?uNg?yTr?ch y?u12124/TCT-TTKT22/5/2020V/v gi?i quy?t ho?n thu?22928/TCT-TTKT22/7/2020V/v thanh tra, ki?m tra ho?n thu? GTGT33846/TCT-TTKT15/9/2020V/v ho?n thu? GTGT ?i v?i m?t h?ng g? dm, g? th?nh ph?m4429/TCT-TTKT22/02/2021V/v ho?n thu? GTGT c? r?i ro cao5776/TCT-TTKT22/3/2021V/v thanh tra, ki?m tra ho?n thu? GTGT theo chuy?n ? ?i v?i m?t h?ng g? dm, linh ki?n i?n t?, m?y t?nh61284/TCT-TTKT28/4/2021V/v thanh tra, ki?m tra ho?n thu? GTGT ?i v?i m?t h?ng g? dm, linh ki?n i?n t?, m?y t?nh, cafe, b?n, ph?...71564/TCT-TTKT18/4/2021V/v tng c??ng c?ng t?c thanh tra, ki?m tra ho?n thu? GTGT855/TCT-TTKT20/5/2021V/v r? so?t thanh tra, ki?m tra ho?n thu? GTGT ?i v?i m?t h?ng cao su, s?n l?t, n?ng s?n92495/TCT-TTKT08/7/2021V/v ho?n thu? GTGT ?i v?i m?t h?ng tinh b?t s?n103534/TCT-TTKT16/9/2021V/v tng c??ng c?ng t?c thanh tra, ki?m tra ho?n thu? GTGT1163 2/T CT-TTKT07/3/2022V/v ho?n thu? GTGT ?i v?i m?t h?ng tinh b?t s?n12633/TCT-TTKT07/3/2022V/v thanh tra, ki?m tra doanh nghi?p c? r?i ro v? ho?n thu? GTGT131043/TCT-TTKT07/4/2022V/v t? ch?c tri?n khai c?ng t?c thanh tra, ki?m tra doanh nghi?p c? r?i ro v? ho?n thu? GTGT141477/TCT-TTKT09/5/2022V/v ch?n ch?nh c?ng t?c qu?n l? ho? ?n v? ho?n thu? 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