B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 29\/07\/2025<\/b> c\u1eadp nh\u1eadt m\u1ed9t lo\u1ea1t v\u0103n b\u1ea3n quan tr\u1ecdng trong l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh<\/b>, bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b>, c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u00e0i ch\u00ednh<\/b> v\u00e0 c\u00f4ng khai quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc n\u0103m 2023<\/b>.<\/p>\n
Nh\u1eefng v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd l\u1ea7n n\u00e0y g\u1ed3m c\u00f3: C\u00f4ng v\u0103n 2648\/CT-CS<\/b> v\u00e0 C\u00f4ng v\u0103n 2639\/CT-CS<\/b> c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; Quy\u1ebft \u0111\u1ecbnh 2562\/Q\u0110-BTC<\/b> tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 118\/2025\/N\u0110-CP v\u1ec1 c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda, m\u1ed9t c\u1eeda li\u00ean th\u00f4ng trong ng\u00e0nh t\u00e0i ch\u00ednh; v\u00e0 Quy\u1ebft \u0111\u1ecbnh 2557\/Q\u0110-BTC<\/b> c\u00f4ng b\u1ed1 quy\u1ebft to\u00e1n NSNN n\u0103m 2023. H\u1ea7u h\u1ebft c\u00e1c v\u0103n b\u1ea3n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ngay ho\u1eb7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng.<\/p>\n
B\u1ed1i c\u1ea3nh ban h\u00e0nh c\u00e1c quy \u0111\u1ecbnh m\u1edbi l\u00e0 y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch thu\u1ebf, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/b> v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/b> nh\u1eb1m th\u00fac \u0111\u1ea9y ph\u1ee5c h\u1ed3i kinh t\u1ebf, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 \u0111\u1ea3m b\u1ea3o \u1ed5n \u0111\u1ecbnh v\u0129 m\u00f4 trong b\u1ed1i c\u1ea3nh kinh t\u1ebf c\u00f2n nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng.<\/p>\n
C\u00e1c thay \u0111\u1ed5i n\u00e0y s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, y\u00eau c\u1ea7u v\u1ec1 minh b\u1ea1ch t\u00e0i ch\u00ednh, c\u0169ng nh\u01b0 c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng kinh doanh th\u00f4ng qua vi\u1ec7c c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 ti\u1ebft gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.<\/p>\n
C\u00f4ng v\u0103n 2648\/CT-CS do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 24\/07\/2025 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b> \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/b>. V\u0103n b\u1ea3n l\u00e0m r\u00f5 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT v\u00e0 nh\u1ea5n m\u1ea1nh s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan Thu\u1ebf v\u00e0 H\u1ea3i quan trong x\u00e1c minh, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/p>\n Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y v\u1ea5n \u0111\u1ec1 ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n x\u00e9t ho\u00e0n thu\u1ebf v\u00e0 y\u00eau c\u1ea7u ph\u1ed1i h\u1ee3p gi\u1eefa hai ng\u00e0nh Thu\u1ebf – H\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1. Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/a><\/b><\/p>\n C\u00f4ng v\u0103n 2639\/CT-CS (ng\u00e0y 23\/07\/2025) do C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (*GTGT*) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT. V\u0103n b\u1ea3n gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng th\u1ee9c h\u1ea1ch to\u00e1n khi c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y<\/b> doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u ki\u1ec7n v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c khi \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/p>\n Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a>.<\/b><\/p>\n Quy\u1ebft \u0111\u1ecbnh 2557\/Q\u0110-BTC ng\u00e0y 23\/07\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 c\u00f4ng khai s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (NSNN)<\/b> n\u0103m 2023. Theo \u0111\u00f3, t\u1ed5ng thu NSNN \u0111\u1ea1t 1.770.776 t\u1ef7 \u0111\u1ed3ng, v\u01b0\u1ee3t 9,3% so v\u1edbi d\u1ef1 to\u00e1n; t\u1ed5ng chi NSNN l\u00e0 1.936.912 t\u1ef7 \u0111\u1ed3ng, gi\u1ea3m 6,7% so v\u1edbi d\u1ef1 to\u00e1n; b\u1ed9i chi NSNN \u1edf m\u1ee9c 291.564 t\u1ef7 \u0111\u1ed3ng (2,83 % GDP), th\u1ea5p h\u01a1n d\u1ef1 b\u00e1o \u0111\u1ea7u n\u0103m. <\/p>\n 1: \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 2557\/Q\u0110-BTC n\u0103m 2025; 2: Ngh\u1ecb quy\u1ebft 223\/2025\/QH15 ng\u00e0y 27\/06\/2025; 3: \u0110i\u1ec1u 10 Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc 2015.<\/p>\n K\u1ebft lu\u1eadn:<\/b> C\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 th\u1ea9m quy\u1ec1n v\u00e0 quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT<\/b> c\u00f9ng c\u00e1c c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan Thu\u1ebf<\/b> v\u00e0 H\u1ea3i quan<\/b> gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd, \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u r\u1ea5t cao v\u1ec1 l\u01b0u tr\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<\/b> v\u00e0 h\u1ee3p t\u00e1c th\u1ef1c ch\u1ea5t v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n Vi\u1ec7c ki\u1ec7n to\u00e0n, s\u1ed1 h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u00e0i ch\u00ednh<\/b> s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed v\u00e0 y\u00ean t\u00e2m h\u01a1n trong c\u00e1c giao d\u1ecbch v\u1edbi B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u chuy\u1ec3n \u0111\u1ed5i s\u1ed1 qu\u1ed1c gia.<\/p>\n Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 chia s\u1ebb v\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ee7a ch\u00fang t\u00f4i v\u1ec1 c\u00e1c c\u1eadp nh\u1eadt ph\u00e1p l\u00fd trong tu\u1ea7n. I. M\u1edf \u0111\u1ea7u B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 29\/07\/2025 c\u1eadp nh\u1eadt m\u1ed9t lo\u1ea1t v\u0103n b\u1ea3n quan tr\u1ecdng trong l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh, bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng khai quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc n\u0103m 2023. … Read more<\/a><\/p>","protected":false},"author":3,"featured_media":1405,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"B\u1ea3n tin ph\u00e1p l\u00fd - Ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2025 - Danh m\u1ee5c: T\u00e0i Ch\u00ednh - TLS Firm","description":"I. M\u1edf \u0111\u1ea7u B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 29\/07\/2025 c\u1eadp nh\u1eadt m\u1ed9t lo\u1ea1t v\u0103n b\u1ea3n quan tr\u1ecdng trong l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh , bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"footnotes":""},"categories":[80],"tags":[1144,84,1143,1142,1000,544,1141,129],"class_list":["post-1002006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-phap-ly","tag-chinh-sach-tai-chinh","tag-doanh-nghiep","tag-ho-so-thue","tag-hoan-thue","tag-mot-cua","tag-ngan-sach-nha-nuoc","tag-thue-gtgt","tag-xuat-nhap-khau"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-150x150.jpg",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-300x157.jpg",300,157,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-768x401.jpg",768,401,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-1024x535.jpg",1024,535,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",18,9,false]},"uagb_author_info":{"display_name":"Tam Ho","author_link":"https:\/\/tlsfirm.com\/en\/author\/tam-ho\/"},"uagb_comment_info":0,"uagb_excerpt":"I. M\u1edf \u0111\u1ea7u B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 29\/07\/2025 c\u1eadp nh\u1eadt m\u1ed9t lo\u1ea1t v\u0103n b\u1ea3n quan tr\u1ecdng trong l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh, bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng khai quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc n\u0103m 2023.…","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1002006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=1002006"}],"version-history":[{"count":0,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1002006\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=1002006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=1002006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=1002006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}1.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n
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1.3 Tham kh\u1ea3o<\/b><\/b><\/h4>\n
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Tr\u00edch d\u1eabn:<\/i> \u201cT\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf, Chi C\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u201d (kho\u1ea3n 11 \u0110i\u1ec1u 6 Lu\u1eadt s\u1ed1 56\/2024\/QH15)<\/li>\n2. C\u00f4ng v\u0103n 2639\/CT-CS n\u0103m 2025 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ban h\u00e0nh<\/b><\/b><\/h3>\n
2.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n
2.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n
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2.3 Tham kh\u1ea3o<\/b><\/b><\/h4>\n
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3. Quy\u1ebft \u0111\u1ecbnh 2562\/Q\u0110-BTC n\u0103m 2025 v\u1ec1 K\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 118\/2025\/N\u0110-CP th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda, m\u1ed9t c\u1eeda li\u00ean th\u00f4ng t\u1ea1i B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda v\u00e0 C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/b><\/h3>\n
3.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/h4>\n
3.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/h4>\n
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3.3 Tham kh\u1ea3o<\/b><\/h4>\n
Theo Kho\u1ea3n 1 M\u1ee5c I K\u1ebf ho\u1ea1ch k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 2562\/Q\u0110-BTC:<\/b> \u201cB\u1ea3o \u0111\u1ea3m tri\u1ec3n khai k\u1ecbp th\u1eddi, th\u1ed1ng nh\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u00e1c n\u1ed9i dung, nhi\u1ec7m v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 giao B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2025\/N\u0110-CP…\u201d
Theo Kho\u1ea3n 2, 3 M\u1ee5c II K\u1ebf ho\u1ea1ch:<\/b> \u201cS\u1eafp x\u1ebfp, ki\u1ec7n to\u00e0n t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, nh\u00e2n s\u1ef1, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 b\u1ed1 tr\u00ed tr\u1ee5 s\u1edf, trang thi\u1ebft b\u1ecb c\u1ee7a B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh…\u201d
Theo Kho\u1ea3n 3, 4 M\u1ee5c III K\u1ebf ho\u1ea1ch:<\/b> \u201cTh\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 c\u00f3 tr\u00e1ch nhi\u1ec7m… T\u1ed5 ch\u1ee9c ph\u1ed5 bi\u1ebfn v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan th\u00f4ng t\u1ea5n, b\u00e1o ch\u00ed tuy\u00ean truy\u1ec1n hi\u1ec7u qu\u1ea3 v\u1ec1 k\u1ebft qu\u1ea3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2025\/N\u0110-CP t\u1ea1i B\u1ed9 T\u00e0i ch\u00ednh…\u201d
Theo c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 t\u1ea1i Ph\u1ee5 l\u1ee5c K\u1ebf ho\u1ea1ch:<\/b> Ban h\u00e0nh, r\u00e0 so\u00e1t, x\u00e2y d\u1ef1ng, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy ch\u1ebf, quy tr\u00ecnh, danh m\u1ee5c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh; ph\u1ed1i h\u1ee3p b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1; c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u1ee5c v\u1ee5 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch s\u1ed1 h\u00f3a, li\u00ean th\u00f4ng v\u00e0 hi\u1ec7u qu\u1ea3.<\/div>\n4. Quy\u1ebft \u0111\u1ecbnh 2557\/Q\u0110-BTC n\u0103m 2025 c\u00f4ng b\u1ed1 c\u00f4ng khai quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc n\u0103m 2023 do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/b><\/h3>\n
4.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/h4>\n
4.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/h4>\n
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4.3 Tham kh\u1ea3o<\/b><\/h4>\n
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\u201cC\u00f4ng b\u1ed1 c\u00f4ng khai s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2023 theo c\u00e1c bi\u1ec3u k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\u201d1<\/sup><\/li>\n
\u201cQu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2023.\u201d2<\/sup><\/li>\n
Quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch.3<\/sup><\/li>\n
H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00f4ng khai ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho doanh nghi\u1ec7p v\u00e0 c\u1ed9ng \u0111\u1ed3ng.<\/li>\n<\/ul>\n
Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt di\u1ec5n bi\u1ebfn ch\u00ednh s\u00e1ch ng\u00e2n s\u00e1ch; ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf, ph\u00ed \u00e1p d\u1ee5ng n\u0103m 2023 v\u00e0 n\u0103m ti\u1ebfp theo; t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n NSNN n\u0103m 2023 c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi ban h\u00e0nh.
Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/p>\nIII. K\u1ebft lu\u1eadn v\u00e0 nh\u1eadn \u0111\u1ecbnh<\/h2>\n
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H\u00e3y truy c\u1eadp TLSFirm.com<\/a> v\u00e0 c\u00e1c chuy\u00ean m\u1ee5c kh\u00e1c c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1edbm nh\u1ea5t c\u00e1c th\u00f4ng tin t\u01b0 v\u1ea5n v\u00e0 chia s\u1ebb kinh nghi\u1ec7m ph\u00e1p l\u00fd.<\/p>","protected":false},"excerpt":{"rendered":"