{"id":1002647,"date":"2025-09-14T08:17:47","date_gmt":"2025-09-14T01:17:47","guid":{"rendered":"https:\/\/tlsfirm.com\/uncategorized\/ban-tin-phap-ly-ngay-14-thang-9-nam-2025-danh-muc-tai-chinh\/"},"modified":"2025-09-14T08:17:47","modified_gmt":"2025-09-14T01:17:47","slug":"ban-tin-phap-ly-ngay-14-thang-9-nam-2025-danh-muc-tai-chinh","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/ban-tin-phap-ly\/ban-tin-phap-ly-ngay-14-thang-9-nam-2025-danh-muc-tai-chinh\/","title":{"rendered":"B\u1ea3n tin ph\u00e1p l\u00fd &#8211; Ng\u00e0y 14 th\u00e1ng 9 n\u0103m 2025 &#8211; Danh m\u1ee5c: T\u00e0i Ch\u00ednh"},"content":{"rendered":"<h2>I. M\u1edf \u0111\u1ea7u<\/h2>\n<p><b>B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 14\/09\/2025<\/b> t\u1eadp trung c\u1eadp nh\u1eadt <b>c\u00e1c v\u0103n b\u1ea3n m\u1edbi li\u00ean quan l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh &#8211; \u0110\u1ea7u t\u01b0 c\u00f4ng &#8211; Thu\u1ebf &#8211; Qu\u1ea3n l\u00fd n\u1ee3<\/b> \u0111\u01b0\u1ee3c ban h\u00e0nh trong th\u00e1ng 9 n\u0103m 2025. \u0110\u00e1ng ch\u00fa \u00fd g\u1ed3m: <b>Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP v\u1ec1 v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i<\/b>; <b>Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg v\u1ec1 K\u1ebf ho\u1ea1ch vay, tr\u1ea3 n\u1ee3 c\u00f4ng<\/b>; <b>C\u00f4ng v\u0103n v\u1ec1 thu\u1ebf, ho\u00e0n thu\u1ebf, th\u1ecb tr\u01b0\u1eddng v\u00e0ng v\u00e0 gi\u1ea3i ng\u00e2n \u0111\u1ea7u t\u01b0 c\u00f4ng<\/b>. C\u00e1c v\u0103n b\u1ea3n n\u00e0y \u0111\u1ec1u c\u00f3 hi\u1ec7u l\u1ef1c ngay t\u1eeb th\u00e1ng 9\/2025, tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Trong b\u1ed1i c\u1ea3nh <b>kinh t\u1ebf v\u0129 m\u00f4 c\u00f2n nhi\u1ec1u th\u00e1ch th\u1ee9c<\/b>, nhu c\u1ea7u t\u0103ng tr\u01b0\u1edfng g\u1eafn v\u1edbi <b>\u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh &#8211; ng\u00e2n s\u00e1ch<\/b> v\u00e0 <b>minh b\u1ea1ch h\u00f3a ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng\/t\u01b0<\/b> ng\u00e0y c\u00e0ng c\u1ea5p thi\u1ebft, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng m\u1edbi c\u1ee7a Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 c\u0169ng nh\u01b0 th\u1ef1c ti\u1ec5n v\u1eadn h\u00e0nh kinh t\u1ebf s\u1ed1. \u0110\u1eb7c bi\u1ec7t, d\u00f2ng v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i n\u01b0\u1edbc ngo\u00e0i c\u1ea7n qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, linh ho\u1ea1t, nh\u1eb1m huy \u0111\u1ed9ng \u0111a d\u1ea1ng ngu\u1ed3n l\u1ef1c qu\u1ed1c t\u1ebf cho \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n. Song song, t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c ki\u1ec3m tra thu\u1ebf, ho\u00e0n thu\u1ebf, gi\u00e1m s\u00e1t th\u1ecb tr\u01b0\u1eddng v\u00e0ng, ho\u00e0n thi\u1ec7n quy tr\u00ecnh h\u00e0nh ch\u00ednh, qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng v\u00e0 th\u00fac \u0111\u1ea9y gi\u1ea3i ng\u00e2n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m, g\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m \u1ed5n \u0111\u1ecbnh v\u0129 m\u00f4 v\u00e0 th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p, th\u1ecb tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n l\u00e0nh m\u1ea1nh.<\/p>\n<p><b>T\u00e1c \u0111\u1ed9ng d\u1ef1 ki\u1ebfn<\/b> \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p bao g\u1ed3m: N\u00e2ng cao \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn v\u1ed1n, thao t\u00e1c quy tr\u00ecnh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh nhanh, minh b\u1ea1ch h\u01a1n; C\u1ea3i thi\u1ec7n tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ki\u1ec3m tra, x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh; Nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 \u0111\u1ec3 n\u1ed9i b\u1ed9 doanh nghi\u1ec7p th\u00edch \u1ee9ng v\u1edbi c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd m\u1edbi li\u00ean quan ngu\u1ed3n v\u1ed1n, thu\u1ebf, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0ng, \u0111\u1ea7u t\u01b0 c\u00f4ng, qu\u1ea3n l\u00fd n\u1ee3.<\/p>\n<h2>II.  N\u1ed9i dung ch\u00ednh <\/h2>\n<h3><b>1. <b>Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) v\u00e0 v\u1ed1n vay \u01b0u \u0111\u00e3i n\u01b0\u1edbc ngo\u00e0i<\/b><\/b><\/h3>\n<h4><b>1.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p><b>Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP<\/b> do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 10\/09\/2025 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 <b>qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA)<\/b> v\u00e0 <b>v\u1ed1n vay \u01b0u \u0111\u00e3i<\/b> t\u1eeb c\u00e1c nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i. V\u0103n b\u1ea3n n\u00e0y thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 114\/2021\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2023\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00f3, \u0111\u1ea3m b\u1ea3o c\u1eadp nh\u1eadt khung ph\u00e1p l\u00fd \u0111\u1ed3ng b\u1ed9 v\u1edbi Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng v\u00e0 c\u00e1c lu\u1eadt li\u00ean quan m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i. C\u00e1c n\u1ed9i dung ch\u00ednh g\u1ed3m: ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, gi\u1ea3i th\u00edch t\u1eeb ng\u1eef, nguy\u00ean t\u1eafc, tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn, qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 v\u1ed1n ODA c\u0169ng nh\u01b0 vai tr\u00f2 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan li\u00ean quan.<\/p>\n<h4><b>1.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li><b>M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ti\u1ebfp c\u1eadn v\u1ed1n, t\u0103ng minh b\u1ea1ch th\u1ee7 t\u1ee5c<\/b>: Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 b\u1ed5 sung v\u00e0 minh b\u1ea1ch h\u00f3a v\u1ec1 <b>h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c<\/b> tr\u00ecnh duy\u1ec7t \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00ea duy\u1ec7t s\u1eed d\u1ee5ng v\u1ed1n ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, \u0111\u1eb7c bi\u1ec7t t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho khu v\u1ef1c t\u01b0 nh\u00e2n ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n vay \u01b0u \u0111\u00e3i.<br \/><i>Theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP<\/i> quy \u0111\u1ecbnh r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c, \u0111i\u1ec1u ki\u1ec7n tham gia c\u1ee7a khu v\u1ef1c t\u01b0 nh\u00e2n trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c d\u1ef1 \u00e1n PPP ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng li\u00ean quan.<\/li>\n<li><b>Ph\u00e2n lo\u1ea1i v\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh linh ho\u1ea1t<\/b>: Quy \u0111\u1ecbnh r\u00f5 t\u1eebng c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng v\u1ed1n ODA\/v\u1ed1n vay \u01b0u \u0111\u00e3i (c\u1ea5p ph\u00e1t, vay l\u1ea1i, ph\u1ed1i h\u1ee3p v\u1ed1n \u0111\u1ed1i \u1ee9ng&#8230;), \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng, d\u1ef1 \u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, d\u1ef1 \u00e1n PPP, \u0111\u1ea3m b\u1ea3o k\u1ebft n\u1ed1i v\u1edbi th\u1ef1c ti\u1ec5n s\u1eed d\u1ee5ng.<br \/><i>Theo \u0110i\u1ec1u 7, \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/i>, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh\/d\u1ef1 \u00e1n t\u00f9y theo ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u1ed1n s\u1ebd \u00e1p d\u1ee5ng linh ho\u1ea1t c\u00e1c c\u01a1 ch\u1ebf: c\u1ea5p ph\u00e1t, vay l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9, c\u01a1 ch\u1ebf h\u00f2a tr\u1ed9n v\u1ed1n&#8230;<\/li>\n<li><b>N\u00e2ng cao kh\u1ea3 n\u0103ng gi\u00e1m s\u00e1t, b\u00e1o c\u00e1o, ki\u1ec3m tra<\/b>: C\u01a1 ch\u1ebf theo d\u00f5i, gi\u00e1m s\u00e1t gi\u1ea3i ng\u00e2n, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 b\u1eb1ng <i>h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng<\/i> \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng, th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng 2024 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi.<br \/><i>V\u00ed d\u1ee5 t\u1ea1i \u0110i\u1ec1u 50, 80 Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP<\/i> quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n trong vi\u1ec7c c\u1eadp nh\u1eadt, b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed qu\u1ed1c gia.<\/li>\n<li><b>Y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy tr\u00ecnh, \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng v\u1ed1n<\/b>: H\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng v\u1ed1n ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i cho m\u1ee5c \u0111\u00edch chi th\u01b0\u1eddng xuy\u00ean, \u0111\u1ea3m b\u1ea3o v\u1ed1n ch\u1ec9 ph\u1ee5c v\u1ee5 cho \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, ph\u00f2ng ch\u1ed1ng th\u1ea5t tho\u00e1t, l\u00e3ng ph\u00ed, tham nh\u0169ng v\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch.<br \/><i>Theo kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/i>: V\u1ed1n vay ODA, vay \u01b0u \u0111\u00e3i ch\u1ec9 s\u1eed d\u1ee5ng cho chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, kh\u00f4ng s\u1eed d\u1ee5ng cho chi th\u01b0\u1eddng xuy\u00ean, chi ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh&#8230;<\/li>\n<li><b>Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd, \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, d\u1eebng d\u1ef1 \u00e1n, s\u1eed d\u1ee5ng v\u1ed1n d\u01b0<\/b>: Ngh\u1ecb \u0111\u1ecbnh cung c\u1ea5p r\u00f5 r\u00e0ng v\u1ec1 c\u0103n c\u1ee9, tr\u00ecnh t\u1ef1, tr\u00e1ch nhi\u1ec7m c\u00e1c b\u00ean trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh\/d\u1eebng\/ch\u1ea5m d\u1ee9t d\u1ef1 \u00e1n ODA ho\u1eb7c c\u00f3 s\u1ed1 d\u01b0 v\u1ed1n sau khi k\u1ebft th\u00fac.<br \/><i>Theo \u0110i\u1ec1u 17, 20, 21, 22, 48 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/i>: Quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, k\u1ebft th\u00fac v\u00e0 b\u00e0n giao, x\u1eed l\u00fd s\u1ed1 d\u01b0 v\u1ed1n v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p khi bu\u1ed9c ph\u1ea3i d\u1eebng ho\u1eb7c h\u1ee7y d\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<li><b>B\u00e3i b\u1ecf v\u00e0 thay th\u1ebf v\u0103n b\u1ea3n c\u0169<\/b>: Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd (10\/09\/2025), \u0111\u1ed3ng th\u1eddi thay th\u1ebf to\u00e0n b\u1ed9:<br \/>&#8211; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2021\/N\u0110-CP ng\u00e0y 16\/12\/2021 v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n ODA v\u00e0 v\u1ed1n vay \u01b0u \u0111\u00e3i c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i; <br \/>&#8211; Ngh\u1ecb \u0111\u1ecbnh 20\/2023\/N\u0110-CP ng\u00e0y 04\/5\/2023 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2021\/N\u0110-CP.<\/li>\n<\/ul>\n<h4><b>1.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<ul>\n<li>Theo \u0110i\u1ec1u 1, 5, 6, 7, 11, 17, 20, 44, 48, 50, 80 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 242\/2025\/N\u0110-CP ng\u00e0y 10\/09\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) v\u00e0 v\u1ed1n vay \u01b0u \u0111\u00e3i n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>\u0110i\u1ec1u 18, 36, 41, 67, 73, 74, 80 Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng s\u1ed1 58\/2024\/QH15.<\/li>\n<\/ul>\n<p><b>Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y<\/b>, Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP gi\u00fap doanh nghi\u1ec7p, ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd n\u00e2ng cao tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd, t\u1ed1i \u01b0u h\u00f3a s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c ODA\/vay \u01b0u \u0111\u00e3i t\u1eeb n\u01b0\u1edbc ngo\u00e0i minh b\u1ea1ch c\u0169ng nh\u01b0 ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n qu\u1ed1c t\u1ebf hi\u1ec7u qu\u1ea3, ph\u00f9 h\u1ee3p \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i c\u1ee7a Vi\u1ec7t Nam giai \u0111o\u1ea1n m\u1edbi.<br \/><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Nghi-dinh-242-2025-ND-CP-quan-ly-va-su-dung-von-ho-tro-phat-trien-chinh-thuc-ODA-672387.aspx\" target=\"_blank\"><b>Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/p>\n<h3><b>2. <b>C\u00f4ng v\u0103n 3653\/CT-CS n\u0103m 2025 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do C\u1ee5c Thu\u1ebf ban h\u00e0nh<\/b><\/b><\/h3>\n<h4><b>2.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p>C\u00f4ng v\u0103n 3653\/CT-CS (ng\u00e0y 09\/09\/2025) do C\u1ee5c Thu\u1ebf ban h\u00e0nh h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc v\u1ec1 <b>ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> (TNDN), \u0111\u1eb7c bi\u1ec7t li\u00ean quan vi\u1ec7c ki\u1ec3m tra thu\u1ebf v\u1edbi C\u00f4ng ty CP \u0111i\u1ec7n Vietracimex L\u00e0o Cai. V\u0103n b\u1ea3n nh\u1ea5n m\u1ea1nh vai tr\u00f2 c\u1ee7a <b>c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/b> trong vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh v\u1ec1 TNDN, c\u0103n c\u1ee9 tr\u00ean nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, bao g\u1ed3m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<h4><b>2.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li>\u0110i\u1ec1u \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 <b>vi\u1ec7c ki\u1ec3m tra thu\u1ebf<\/b> ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy \u0111\u1ecbnh t\u1ea1i <b>\u0110i\u1ec1u 112 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/b>. Theo v\u0103n b\u1ea3n n\u00e0y: &#8220;d) Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u1ebft lu\u1eadn, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<sup>1<\/sup><\/li>\n<li>Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC (ban h\u00e0nh ng\u00e0y 29\/09\/2021) \u0111\u00e3 <b>thay th\u1ebf<\/b> Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt v\u00e0 b\u00e1m s\u00e1t c\u00e1c ch\u1ec9 d\u1eabn m\u1edbi v\u1ec1 quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<sup>2<\/sup><\/li>\n<li>Theo quy \u0111\u1ecbnh m\u1edbi n\u00e0y, <b>c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/b> ch\u1ec9 \u0111\u1ea1o x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<li>Doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c n\u0103ng l\u01b0\u1ee3ng\/l\u01b0\u1edbi \u0111i\u1ec7n, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf v\u1ec1 \u0111\u1ea7u t\u01b0, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb x\u1eed ph\u1ea1t do vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf ho\u1eb7c k\u00ea khai sai.<\/li>\n<\/ul>\n<h4><b>2.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<ul>\n<li>\u0110i\u1ec1u 112 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14: V\u1ec1 nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c ki\u1ec3m tra thu\u1ebf<sup>1<\/sup>.<\/li>\n<li>Ch\u01b0\u01a1ng VIII Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<sup>2<\/sup>.<\/li>\n<\/ul>\n<p><i>Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y<\/i> doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u00e0 ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro h\u00e0nh ch\u00ednh. <b><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-3653-CT-CS-2025-chinh-sach-thue-thu-nhap-doanh-nghiep-672281.aspx\" target=\"_blank\">Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/a><\/b><\/p>\n<ol>\n<li>\u0110i\u1ec1u 112 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/li>\n<li>Ch\u01b0\u01a1ng VIII Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/li>\n<\/ol>\n<h3><b>3. <b>C\u00f4ng v\u0103n 3654\/CT-CS n\u0103m 2025 v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ban h\u00e0nh<\/b><\/b><\/h3>\n<h4><b>3.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p>C\u00f4ng v\u0103n 3654\/CT-CS n\u0103m 2025 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch <b>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b> (GTGT) \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf t\u1ea1i c\u00e1c c\u01a1 s\u1edf kinh doanh, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. V\u0103n b\u1ea3n l\u00e0m r\u00f5 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, c\u0169ng nh\u01b0 th\u1eddi \u0111i\u1ec3m v\u00e0 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT.<\/p>\n<h4><b>3.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li><b>S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf:<\/b> C\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb <b>300 tri\u1ec7u \u0111\u1ed3ng<\/b> tr\u1edf l\u00ean trong th\u00e1ng\/qu\u00fd th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo k\u1ef3 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<sup>1<\/sup><\/li>\n<li><b>Ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf \u00e1p d\u1ee5ng:<\/b> Ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1eddi \u0111i\u1ec3m m\u00e0 doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb (th\u00e1ng\/qu\u00fd) v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<sup>2<\/sup><\/li>\n<li><b>Th\u1ee7 t\u1ee5c v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/b> Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo <b>quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/b>; c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<sup>3<\/sup><\/li>\n<li><b>B\u1ed1i c\u1ea3nh \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi:<\/b> Do s\u1ef1 thay \u0111\u1ed5i v\u00e0 li\u00ean k\u1ebft gi\u1eefa nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, c\u1ea7n ch\u00fa \u00fd ch\u1ecdn m\u1ed1c hi\u1ec7u l\u1ef1c \u0111\u00fang khi th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ec3 tr\u00e1nh sai s\u00f3t ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n<h4><b>3.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<ul>\n<li>Theo <b>kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 58 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt s\u1ed1 64\/2025\/QH15<\/b> ng\u00e0y 19\/02\/2025: &#8220;V\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi, th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c.&#8221;<sup>1<\/sup><\/li>\n<li>Theo <b>kho\u1ea3n 1 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP<\/b> ng\u00e0y 01\/7\/2025: &#8220;V\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong v\u0103n b\u1ea3n \u0111\u00f3.&#8221;<sup>2<\/sup><\/li>\n<li>Theo <b>\u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC<\/b> ng\u00e0y 16\/3\/2018: H\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft.<sup>3<\/sup><\/li>\n<\/ul>\n<p><b>Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y<\/b> c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, l\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi chu k\u1ef3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-3654-CT-CS-2025-thue-gia-tri-gia-tang-672280.aspx\"><b>Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/p>\n<h3><b>4. <b>Quy\u1ebft \u0111\u1ecbnh 3127\/Q\u0110-BTC n\u0103m 2025 v\u1ec1 Quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi vi\u1ec7c gi\u1ea3i quy\u1ebft c\u1ee7a t\u1eebng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/b><\/b><\/h3>\n<h4><b>4.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p>Quy\u1ebft \u0111\u1ecbnh 3127\/Q\u0110-BTC ng\u00e0y 09\/09\/2025 ban h\u00e0nh <b>Quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi vi\u1ec7c gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (TTHC)<\/b> thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng cho 11 l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh nh\u01b0 tin h\u1ecdc, k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n, qu\u1ea3n l\u00fd gi\u00e1, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, kinh doanh b\u1ea3o hi\u1ec3m, \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd c\u00f4ng s\u1ea3n, qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 kinh t\u1ebf \u0111\u1ed1i ngo\u1ea1i, qu\u1ea3n l\u00fd \u0111\u1ea5u th\u1ea7u, ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. V\u0103n b\u1ea3n n\u00e0y \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng quy tr\u00ecnh t\u1ea1i B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ti\u1ebfp nh\u1eadn t\u1ea1i B\u1ed9 ph\u1eadn n\u00e0y, nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 x\u1eed l\u00fd TTHC tr\u00ean ph\u1ea1m vi to\u00e0n ng\u00e0nh t\u00e0i ch\u00ednh.<\/p>\n<h4><b>4.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh r\u1ed9ng<\/b>: Quy tr\u00ecnh n\u1ed9i b\u1ed9 bao g\u1ed3m c\u1ea3 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n t\u1ea1i B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n c\u00f3 giao d\u1ecbch v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 11 l\u0129nh v\u1ef1c tr\u1ecdng y\u1ebfu.<\/li>\n<li><b>H\u1ee3p nh\u1ea5t v\u00e0 lo\u1ea1i b\u1ecf quy tr\u00ecnh c\u0169<\/b>: Theo \u0110i\u1ec1u 1 v\u00e0 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh 3127\/Q\u0110-BTC, c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9 tr\u01b0\u1edbc \u0111\u00e2y thu\u1ed9c th\u1ea9m quy\u1ec1n B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 3005\/Q\u0110-BKH\u0110T ng\u00e0y 17\/12\/2024 <b>h\u1ebft hi\u1ec7u l\u1ef1c<\/b> k\u1ec3 t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/li>\n<li><b>Khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n<\/b>: C\u00e1c doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c quy tr\u00ecnh l\u00e0m vi\u1ec7c \u0111ang th\u1ef1c hi\u1ec7n v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh; c\u1eadp nh\u1eadt c\u00e1c bi\u1ec3u m\u1eabu, quy tr\u00ecnh theo Ph\u1ee5 l\u1ee5c I, II m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<\/li>\n<li><b>T\u0103ng c\u01b0\u1eddng \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda, chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/b>: Quy tr\u00ecnh m\u1edbi \u0111\u1ed3ng b\u1ed9 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 118\/2025\/N\u0110-CP v\u1ec1 th\u1ef1c hi\u1ec7n TTHC theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda, m\u1ed9t c\u1eeda li\u00ean th\u00f4ng v\u00e0 th\u00fac \u0111\u1ea9y s\u1eed d\u1ee5ng <i>D\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn (DVCTT)<\/i> nh\u1eb1m minh b\u1ea1ch h\u00f3a, \u0111\u01a1n gi\u1ea3n h\u00f3a tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c.<\/li>\n<\/ul>\n<h4><b>4.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<ul>\n<li>Theo \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 3127\/Q\u0110-BTC ng\u00e0y 09\/09\/2025: &#8220;Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi vi\u1ec7c gi\u1ea3i quy\u1ebft c\u1ee7a t\u1eebng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh&#8230; \u0111\u1ed1i v\u1edbi 11 l\u0129nh v\u1ef1c [&#8230;] (t\u1ea1i Ph\u1ee5 l\u1ee5c I v\u00e0 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo)&#8221;.<sup>1<\/sup><\/li>\n<li>Theo \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh 3127\/Q\u0110-BTC: &#8220;Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd.&#8221;<sup>2<\/sup><\/li>\n<li>Theo \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh 3127\/Q\u0110-BTC: &#8220;Quy tr\u00ecnh n\u1ed9i b\u1ed9 [&#8230;] t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 3005\/Q\u0110-BKH\u0110T ng\u00e0y 17\/12\/2024 [&#8230;] h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.&#8221;<sup>3<\/sup><\/li>\n<\/ul>\n<p>\u0110\u1ec3 bi\u1ebft chi ti\u1ebft n\u1ed9i dung v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Quyet-dinh-3127-QD-BTC-2025-Quy-trinh-noi-bo-doi-voi-viec-giai-quyet-cua-tung-thu-tuc-hanh-chinh-672335.aspx\" target=\"_blank\"><b>xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/b><\/a>.<\/p>\n<h3><b>5. <b>C\u00f4ng \u0111i\u1ec7n 162\/C\u0110-TTg t\u1eadp trung \u0111\u1ea9y m\u1ea1nh gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng n\u0103m 2025 do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111i\u1ec7n<\/b><\/b><\/h3>\n<h4><b>5.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p>C\u00f4ng \u0111i\u1ec7n s\u1ed1 162\/C\u0110-TTg ng\u00e0y 11\/09\/2025 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ch\u1ec9 \u0111\u1ea1o quy\u1ebft li\u1ec7t c\u00e1c B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ea9y m\u1ea1nh gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng n\u0103m 2025, v\u1edbi m\u1ee5c ti\u00eau \u0111\u1ea1t 100% k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c giao. V\u0103n b\u1ea3n n\u00eau r\u00f5 gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng l\u00e0 nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng, \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, t\u1ea1o vi\u1ec7c l\u00e0m, sinh k\u1ebf cho ng\u01b0\u1eddi d\u00e2n v\u00e0 y\u00eau c\u1ea7u tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m.<\/p>\n<h4><b>5.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li><b>C\u00e1c B\u1ed9, \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ea3i th\u1ef1c hi\u1ec7n nghi\u00eam ch\u1ec9 \u0111\u1ea1o<\/b> v\u1ec1 ph\u00e2n b\u1ed5, gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng: X\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 <i>nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u<\/i>, \u01b0u ti\u00ean \u0111\u1ea9y m\u1ea1nh th\u1ef1c hi\u1ec7n theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc v\u00e0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/li>\n<li><b>K\u1ebf ho\u1ea1ch gi\u1ea3i ng\u00e2n t\u1eebng d\u1ef1 \u00e1n ph\u1ea3i chi ti\u1ebft, ki\u1ec3m so\u00e1t ti\u1ebfn \u0111\u1ed9 theo t\u1eebng tu\u1ea7n\/th\u00e1ng<\/b>. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n \u0111\u1ea9y nhanh gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc v\u1ec1 \u0111\u1ea5t \u0111ai, ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u chuy\u1ec3n v\u1ed1n gi\u1eefa c\u00e1c d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/li>\n<li><b>T\u0103ng c\u01b0\u1eddng k\u1ef7 lu\u1eadt, x\u1eed l\u00fd nghi\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0m ch\u1eadm ti\u1ebfn \u0111\u1ed9<\/b>, thay th\u1ebf c\u00e1n b\u1ed9 y\u1ebfu k\u00e9m, x\u1eed l\u00fd ti\u00eau c\u1ef1c, tham nh\u0169ng trong gi\u1ea3i ng\u00e2n v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/li>\n<li><b>Ch\u1ee7 \u0111\u1ed9ng b\u00e1o c\u00e1o<\/b> t\u00ecnh h\u00ecnh, k\u1ebft qu\u1ea3 gi\u1ea3i ng\u00e2n h\u1eb1ng th\u00e1ng v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 20 h\u00e0ng th\u00e1ng; \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, b\u1ea3o \u0111\u1ea3m ho\u00e0n th\u00e0nh m\u1ee5c ti\u00eau gi\u1ea3i ng\u00e2n.<\/li>\n<li><b>B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c B\u1ed9 ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia<\/b> ph\u1ed1i h\u1ee3p t\u1ed5ng h\u1ee3p kh\u00f3 kh\u0103n, x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc, \u0111\u1ea9y m\u1ea1nh thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9; th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch v\u1ed1n gi\u1eefa c\u00e1c B\u1ed9, c\u01a1 quan, \u0111\u1ecba ph\u01b0\u01a1ng khi c\u1ea7n thi\u1ebft.<\/li>\n<li><b>Ch\u1ec9 \u0111\u1ea1o kho b\u1ea1c \u0111\u1ea9y m\u1ea1nh thanh to\u00e1n tr\u1ef1c tuy\u1ebfn<\/b>, b\u1ea3o \u0111\u1ea3m ngu\u1ed3n v\u1ed1n, x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thanh, quy\u1ebft to\u00e1n, k\u00fd k\u1ebft hi\u1ec7p \u0111\u1ecbnh v\u00e0 r\u00fat v\u1ed1n t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3.<\/li>\n<li><b>T\u0103ng ki\u1ec3m tra, gi\u00e1m s\u00e1t, \u0111\u00f4n \u0111\u1ed1c<\/b> t\u1eeb c\u00e1c T\u1ed5 c\u00f4ng t\u00e1c c\u1ee7a Th\u1ee7 t\u01b0\u1edbng nh\u1eb1m x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c v\u01b0\u1edbng m\u1eafc v\u00e0 th\u00fac \u0111\u1ea9y ti\u1ebfn \u0111\u1ed9 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, t\u1eebng d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n<h4><b>5.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<p>&#8211; Theo C\u00f4ng \u0111i\u1ec7n s\u1ed1 162\/C\u0110-TTg ng\u00e0y 11\/09\/2025 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7: &#8220;Qu\u00e1n tri\u1ec7t v\u00e0 th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee7 tr\u01b0\u01a1ng, \u0111\u01b0\u1eddng l\u1ed1i c\u1ee7a \u0110\u1ea3ng, ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u00e1c Ngh\u1ecb quy\u1ebft, C\u00f4ng \u0111i\u1ec7n, v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 ph\u00e2n b\u1ed5, gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng; x\u00e1c \u0111\u1ecbnh gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng l\u00e0 nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u&#8230;&#8221; (\u0110i\u1ec3m 1 C\u00f4ng \u0111i\u1ec7n 162\/C\u0110-TTg ng\u00e0y 11\/09\/2025).<br \/>&#8211; Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1544\/Q\u0110-TTg ng\u00e0y 16\/07\/2025 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u00e1c T\u1ed5 c\u00f4ng t\u00e1c \u0111\u1ea9y m\u1ea1nh gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng n\u0103m 2025.<br \/>\u0110\u1ec3 n\u1eafm r\u00f5 to\u00e0n b\u1ed9 quy \u0111\u1ecbnh c\u0169ng nh\u01b0 ch\u1ec9 \u0111\u1ea1o chi ti\u1ebft, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Cong-dien-162-CD-TTg-2025-tap-trung-day-manh-giai-ngan-von-dau-tu-cong-672511.aspx\"><b>Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/b><\/a>.<\/p>\n<h3><b>6. <b>Ngh\u1ecb quy\u1ebft 273\/NQ-CP v\u1ec1 Phi\u00ean h\u1ecdp Ch\u00ednh ph\u1ee7 th\u01b0\u1eddng k\u1ef3 th\u00e1ng 8 n\u0103m 2025<\/b><\/b><\/h3>\n<h4><b>6.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p>Ngh\u1ecb quy\u1ebft 273\/NQ-CP ng\u00e0y 09\/09\/2025 t\u1ed5ng k\u1ebft t\u00ecnh h\u00ecnh kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i th\u00e1ng 8 v\u00e0 08 th\u00e1ng \u0111\u1ea7u n\u0103m 2025, x\u00e1c \u0111\u1ecbnh c\u00e1c nhi\u1ec7m v\u1ee5, gi\u1ea3i ph\u00e1p tr\u1ecdng t\u00e2m giai \u0111o\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a n\u0103m \u0111\u1ec3 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf-x\u00e3 h\u1ed9i, b\u1ea3o \u0111\u1ea3m an sinh, an ninh, qu\u1ed1c ph\u00f2ng v\u00e0 c\u1ea3i thi\u1ec7n th\u1ec3 ch\u1ebf, \u0111i\u1ec1u h\u00e0nh ng\u00e2n s\u00e1ch. Ngh\u1ecb quy\u1ebft nh\u1ea5n m\u1ea1nh n\u1ed7 l\u1ef1c c\u1ee7a Ch\u00ednh ph\u1ee7 trong ki\u1ec3m so\u00e1t l\u1ea1m ph\u00e1t, th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng, gi\u1ea3i ng\u00e2n \u0111\u1ea7u t\u01b0 c\u00f4ng, ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p, thu h\u00fat FDI\u2026 \u0111\u1ed3ng th\u1eddi nh\u1eadn di\u1ec7n c\u00e1c th\u00e1ch th\u1ee9c n\u1ed9i t\u1ea1i v\u00e0 b\u00ean ngo\u00e0i, y\u00eau c\u1ea7u c\u00e1c b\u1ed9, ng\u00e0nh b\u00e1m s\u00e1t th\u1ef1c ti\u1ec5n, ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u h\u00e0nh, quy\u1ebft li\u1ec7t th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m ho\u00e0n th\u00e0nh v\u00e0 v\u01b0\u1ee3t ch\u1ec9 ti\u00eau kinh t\u1ebf-x\u00e3 h\u1ed9i n\u0103m 2025, chu\u1ea9n b\u1ecb cho c\u00e1c k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh 2026-2030.<\/p>\n<h4><b>6.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li><b>Kinh t\u1ebf v\u0129 m\u00f4 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u1ed5n \u0111\u1ecbnh:<\/b> Ch\u00ednh ph\u1ee7 t\u00e1i kh\u1eb3ng \u0111\u1ecbnh m\u1ee5c ti\u00eau gi\u1eef v\u1eefng \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, ki\u1ec3m so\u00e1t l\u1ea1m ph\u00e1t, b\u1ea3o \u0111\u1ea3m c\u00e1c c\u00e2n \u0111\u1ed1i l\u1edbn; ch\u1ec9 s\u1ed1 CPI 8 th\u00e1ng t\u0103ng 3,25 % so v\u1edbi c\u00f9ng k\u1ef3; thu ng\u00e2n s\u00e1ch \u0111\u1ea1t 88,5 % d\u1ef1 to\u00e1n; t\u00edch c\u1ef1c c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb kho\u1ea3ng 187,6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng<sup>(1)<\/sup>.<\/li>\n<li><b>Ti\u1ebfn \u0111\u1ed9 gi\u1ea3i ng\u00e2n v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng l\u00e0 tr\u1ecdng \u0111i\u1ec3m ki\u1ec3m so\u00e1t:<\/b> Gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng 8 th\u00e1ng \u0111\u1ea1t 46,3 % k\u1ebf ho\u1ea1ch (409,2 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng); ch\u00fa tr\u1ecdng r\u00e0 so\u00e1t, th\u00fac \u0111\u1ea9y c\u00e1c d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia, li\u00ean v\u00f9ng, nh\u1ea5t l\u00e0 d\u1ef1 \u00e1n cao t\u1ed1c, \u0111\u01b0\u1eddng s\u1eaft, s\u00e2n bay (Long Th\u00e0nh), chu\u1ea9n b\u1ecb c\u00e1c c\u00f4ng tr\u00ecnh ch\u00e0o m\u1eebng \u0110\u1ea1i h\u1ed9i \u0110\u1ea3ng XIV<sup>(2)<\/sup>.<\/li>\n<li><b>C\u00e1c nhi\u1ec7m v\u1ee5 t\u00e0i ch\u00ednh \u01b0u ti\u00ean:<\/b> Ho\u00e0n thi\u1ec7n th\u1ec3 ch\u1ebf t\u00e0i ch\u00ednh, t\u0103ng c\u01b0\u1eddng k\u1ef7 lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, thu h\u00fat v\u00e0 ki\u1ec3m so\u00e1t FDI, tri\u1ec3n khai c\u00e1c gi\u1ea3i ph\u00e1p t\u00e0i kho\u00e1 m\u1edf r\u1ed9ng nh\u01b0ng c\u00f3 tr\u1ecdng t\u00e2m nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, h\u1ed9 kinh doanh; t\u1eadp trung ch\u1ed1ng th\u1ea5t thu, b\u1ea3o \u0111\u1ea3m thu \u0111\u00fang, \u0111\u1ee7, k\u1ecbp th\u1eddi, l\u0129nh v\u1ef1c TM\u0110T, th\u01b0\u01a1ng m\u1ea1i s\u1ed1, d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi<sup>(3)<\/sup>.<\/li>\n<li><b>Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/b> Doanh nghi\u1ec7p c\u1ea7n t\u00edch c\u1ef1c n\u1eafm b\u1eaft ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf; theo s\u00e1t c\u00e1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, ch\u00ednh s\u00e1ch \u0111\u1ea5t \u0111ai, \u0111\u0103ng k\u00fd c\u00e1c d\u1ef1 \u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo ch\u1ec9 ti\u00eau \u0111\u1ecba ph\u01b0\u01a1ng; t\u1eadn d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p k\u00edch c\u1ea7u, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, v\u1eadn d\u1ee5ng h\u1ed7 tr\u1ee3 v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng v\u1edbi l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i.<\/li>\n<li><b>Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/b> Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u c\u00e1c b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ea9y m\u1ea1nh d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn, v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 d\u1eef li\u1ec7u qu\u1ed1c gia, c\u1eaft gi\u1ea3m \u0111i\u1ec1u ki\u1ec7n kinh doanh, ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng s\u1ed1 \u0111\u1ec3 h\u1ed7 tr\u1ee3 ph\u1ee5c h\u1ed3i, ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p<sup>(4)<\/sup>.<\/li>\n<li><b>\u0110\u00e1nh gi\u00e1, c\u1ea3nh b\u00e1o, b\u00e1o c\u00e1o:<\/b> C\u00e1c b\u1ed9, ng\u00e0nh c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng v\u1ec1 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n; doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd c\u00e1c thay \u0111\u1ed5i v\u1ec1 quy \u0111\u1ecbnh b\u00e1o c\u00e1o, k\u00ea khai thu\u1ebf trong TM\u0110T, xu\u1ea5t nh\u1eadp kh\u1ea9u, v\u1eadn h\u00e0nh d\u1eef li\u1ec7u.<\/li>\n<\/ul>\n<h4><b>6.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<p><strong>Tr\u00edch d\u1eabn ch\u00ednh x\u00e1c \u0111i\u1ec1u lu\u1eadt, kho\u1ea3n, \u0111i\u1ec3m:<\/strong><\/p>\n<ul>\n<li>Theo \u0110i\u1ec1u 3 Ngh\u1ecb quy\u1ebft 273\/NQ-CP: \u201cHo\u00e0n thi\u1ec7n th\u1ec3 ch\u1ebf t\u00e0i ch\u00ednh, t\u0103ng c\u01b0\u1eddng k\u1ef7 lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, thu h\u00fat v\u00e0 qu\u1ea3n l\u00fd t\u1ed1t c\u00e1c ngu\u1ed3n v\u1ed1n\u2026\u201d<\/li>\n<li>Theo ph\u1ea7n I Ngh\u1ecb quy\u1ebft 273\/NQ-CP: &#8220;Ch\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t \u0111\u00e1nh gi\u00e1: &#8230; thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 08 th\u00e1ng \u0111\u1ea1t 88,5% d\u1ef1 to\u00e1n n\u0103m, t\u0103ng 28,5% so v\u1edbi c\u00f9ng k\u1ef3&#8230;\u201d<\/li>\n<li>Theo kho\u1ea3n 2 m\u1ee5c II Ngh\u1ecb quy\u1ebft 273\/NQ-CP: &#8220;Gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng t\u0103ng kh\u00e1; h\u1ebft th\u00e1ng 8 gi\u1ea3i ng\u00e2n kho\u1ea3ng 409,2 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, \u0111\u1ea1t 46,3% k\u1ebf ho\u1ea1ch&#8230;&#8221;<\/li>\n<li>Theo kho\u1ea3n c m\u1ee5c 3 m\u1ee5c II Ngh\u1ecb quy\u1ebft 273\/NQ-CP: &#8220;Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan &#8230; ho\u00e0n th\u00e0nh x\u00e2y d\u1ef1ng, v\u1eadn h\u00e0nh c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u d\u1eef li\u1ec7u &#8216;\u0111\u00fang, \u0111\u1ee7, s\u1ea1ch, s\u1ed1ng&#8217; v\u00e0 tri\u1ec3n khai d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn to\u00e0n tr\u00ecnh\u2026&#8221;<\/li>\n<\/ul>\n<div><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-273-NQ-CP-2025-Phien-hop-Chinh-phu-thuong-ky-thang-8-672253.aspx\"><b>Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/div>\n<h3><b>7. <b>C\u00f4ng v\u0103n 8390\/VPCP-V.I n\u0103m 2025 v\u1ec1 t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng v\u00e0ng th\u1eddi gian qua do V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 ban h\u00e0nh<\/b><\/b><\/h3>\n<h4><b>7.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p>C\u00f4ng v\u0103n 8390\/VPCP-V.I, ban h\u00e0nh ng\u00e0y 08\/09\/2025, do V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 g\u1eedi t\u1edbi nhi\u1ec1u B\u1ed9, ng\u00e0nh, y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra, thanh tra c\u0169ng nh\u01b0 c\u00f3 c\u00e1c gi\u1ea3i ph\u00e1p m\u1ea1nh m\u1ebd nh\u1eb1m \u1ed5n \u0111\u1ecbnh <b>th\u1ecb tr\u01b0\u1eddng v\u00e0ng<\/b>. \u0110\u00e2y l\u00e0 \u0111\u1ed9ng th\u00e1i ph\u1ea3n \u1ee9ng tr\u01b0\u1edbc nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 v\u00e0ng g\u1ea7n \u0111\u00e2y, ti\u1ec1m \u1ea9n r\u1ee7i ro \u0111\u1ed1i v\u1edbi an to\u00e0n t\u00e0i ch\u00ednh, ti\u1ec1n t\u1ec7 v\u00e0 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4.<\/p>\n<h4><b>7.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li><b>Thanh tra to\u00e0n di\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0ng:<\/b> Thanh tra Ch\u00ednh ph\u1ee7 ph\u1ed1i h\u1ee3p c\u00f9ng nhi\u1ec1u B\u1ed9, ng\u00e0nh th\u00e0nh l\u1eadp \u0110o\u00e0n thanh tra ngay trong ng\u00e0y 09\/09\/2025 \u0111\u1ec3 ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c kinh doanh v\u00e0ng, ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan. N\u1ebfu ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m, h\u1ed3 s\u01a1 ph\u1ea3i chuy\u1ec3n ngay sang c\u01a1 quan C\u00f4ng an \u0111\u1ec3 x\u1eed l\u00fd.<br \/><i>Theo n\u1ed9i dung m\u1ee5c 1 C\u00f4ng v\u0103n 8390\/VPCP-V.I ng\u00e0y 08\/09\/2025<span style=\"vertical-align:super; font-size:small;\">1<\/span><\/i>.<\/li>\n<li><b>Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd:<\/b> Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u01b0\u1ee3c giao tr\u00e1ch nhi\u1ec7m kh\u1ea9n tr\u01b0\u01a1ng th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ecb tr\u01b0\u1eddng v\u00e0ng, nh\u1eb1m \u0111\u1ea3m b\u1ea3o th\u1ecb tr\u01b0\u1eddng an to\u00e0n, hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ec1n v\u1eefng. B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 di\u1ec5n bi\u1ebfn th\u1ecb tr\u01b0\u1eddng v\u00e0ng cho Th\u1ee7 t\u01b0\u1edbng v\u00e0 Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng tr\u01b0\u1edbc 11h th\u1ee9 S\u00e1u h\u00e0ng tu\u1ea7n.<br \/><i>Theo n\u1ed9i dung m\u1ee5c 2 C\u00f4ng v\u0103n 8390\/VPCP-V.I ng\u00e0y 08\/09\/2025<span style=\"vertical-align:super; font-size:small;\">2<\/span><\/i>.<\/li>\n<li><b>X\u1eed l\u00fd nghi\u00eam c\u00e1c h\u00e0nh vi vi ph\u1ea1m:<\/b> B\u1ed9 C\u00f4ng an ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c l\u1ef1c l\u01b0\u1ee3ng ch\u1ee9c n\u0103ng, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 \u0111\u1ec3 x\u1eed l\u00fd &#8220;kh\u00f4ng khoan nh\u01b0\u1ee3ng&#8221; c\u00e1c h\u00e0nh vi bu\u00f4n l\u1eadu, gian l\u1eadn, tr\u1ed1n thu\u1ebf, \u0111\u1ea7u c\u01a1, kinh doanh tr\u00e1i ph\u00e9p, thao t\u00fang th\u1ecb tr\u01b0\u1eddng v\u00e0ng.<br \/><i>Theo n\u1ed9i dung m\u1ee5c 3 C\u00f4ng v\u0103n 8390\/VPCP-V.I ng\u00e0y 08\/09\/2025<span style=\"vertical-align:super; font-size:small;\">3<\/span><\/i>.<\/li>\n<li><b>Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 nghi\u00eam quy \u0111\u1ecbnh:<\/b> Trong b\u1ed1i c\u1ea3nh c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng t\u0103ng c\u01b0\u1eddng thanh tra, c\u00e1c doanh nghi\u1ec7p kinh doanh v\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan.<\/li>\n<\/ul>\n<h4><b>7.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<ul>\n<li>C\u00f4ng v\u0103n 8390\/VPCP-V.I ng\u00e0y 08\/09\/2025 c\u1ee7a V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 v\u1ec1 t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng v\u00e0ng th\u1eddi gian qua<\/li>\n<li>Lu\u1eadt Ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n 2022<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh 24\/2012\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0ng<\/li>\n<li>Lu\u1eadt Doanh nghi\u1ec7p 2020<\/li>\n<\/ul>\n<p><b>Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/b>: <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thuong-mai\/Cong-van-8390-VPCP-V-I-2025-tinh-hinh-thi-truong-vang-thoi-gian-qua-672182.aspx\" target=\"_blank\"><b>Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/b><\/a>.<\/p>\n<hr>\n<p><small><b>Ch\u00fa th\u00edch:<\/b><br \/>1. M\u1ee5c 1 C\u00f4ng v\u0103n 8390\/VPCP-V.I ng\u00e0y 08\/09\/2025<br \/>2. M\u1ee5c 2 C\u00f4ng v\u0103n 8390\/VPCP-V.I ng\u00e0y 08\/09\/2025<br \/>3. M\u1ee5c 3 C\u00f4ng v\u0103n 8390\/VPCP-V.I ng\u00e0y 08\/09\/2025<\/small><\/p>\n<h3><b>8. <b>Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg ph\u00ea duy\u1ec7t K\u1ebf ho\u1ea1ch vay, tr\u1ea3 n\u1ee3 c\u00f4ng n\u0103m 2025 v\u00e0 Ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng 03 n\u0103m giai \u0111o\u1ea1n 2025-2027 do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh<\/b><\/b><\/h3>\n<h4><b>8.1 <b>T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n<p>Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg ng\u00e0y 08\/09\/2025 do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh nh\u1eb1m ph\u00ea duy\u1ec7t <b>K\u1ebf ho\u1ea1ch vay, tr\u1ea3 n\u1ee3 c\u00f4ng n\u0103m 2025<\/b> v\u00e0 <b>Ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng 03 n\u0103m (2025-2027)<\/b>. V\u0103n b\u1ea3n \u0111\u1eb7t m\u1ee5c ti\u00eau \u0111\u1ea3m b\u1ea3o tr\u1ea3 n\u1ee3 \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng h\u1ec7 s\u1ed1 t\u00edn nhi\u1ec7m qu\u1ed1c gia, \u0111\u1ed3ng th\u1eddi ti\u1ebfp t\u1ee5c t\u00e1i c\u01a1 c\u1ea5u danh m\u1ee5c n\u1ee3 c\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, huy \u0111\u1ed9ng v\u1ed1n \u0111a d\u1ea1ng cho ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i, ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ec9 ti\u00eau an to\u00e0n n\u1ee3 c\u00f4ng v\u00e0 th\u00fac \u0111\u1ea9y th\u1ecb tr\u01b0\u1eddng v\u1ed1n trong n\u01b0\u1edbc.<\/p>\n<h4><b>8.2 <b>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n<ul>\n<li><b>K\u1ebf ho\u1ea1ch vay c\u1ee7a Ch\u00ednh ph\u1ee7 n\u0103m 2025 t\u1ed1i \u0111a 815.238 t\u1ef7 \u0111\u1ed3ng<\/b>, trong \u0111\u00f3 vay cho c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng t\u1ed1i \u0111a 804.242 t\u1ef7 \u0111\u1ed3ng (443.100 t\u1ef7 \u0111\u1ed3ng b\u00f9 \u0111\u1eafp b\u1ed9i chi, 361.142 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 tr\u1ea3 n\u1ee3 g\u1ed1c); vay v\u1ec1 cho vay l\u1ea1i t\u1ed1i \u0111a 10.996 t\u1ef7 \u0111\u1ed3ng.<br \/><b>K\u1ebf ho\u1ea1ch tr\u1ea3 n\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7 t\u1ed1i \u0111a 506.949 t\u1ef7 \u0111\u1ed3ng<\/b> (tr\u1ef1c ti\u1ebfp 468.542 t\u1ef7 \u0111\u1ed3ng, c\u00e1c d\u1ef1 \u00e1n cho vay l\u1ea1i 38.407 t\u1ef7 \u0111\u1ed3ng). <i>Theo kho\u1ea3n 2, \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg<\/i>.<\/li>\n<li><b>Ki\u1ec3m so\u00e1t ch\u1eb7t c\u00e1c ch\u1ec9 ti\u00eau an to\u00e0n n\u1ee3 trong m\u1ee9c tr\u1ea7n, ng\u01b0\u1ee1ng c\u1ea3nh b\u00e1o<\/b>, \u01b0u ti\u00ean huy \u0111\u1ed9ng v\u1ed1n n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c d\u1ef1 \u00e1n l\u1edbn, t\u1eadn d\u1ee5ng t\u1ed1i \u0111a ngu\u1ed3n v\u1ed1n ODA, gi\u1ea3m d\u1ea7n \u00e1p l\u1ef1c n\u1ee3 tr\u1ef1c ti\u1ebfp c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 trung v\u00e0 d\u00e0i h\u1ea1n.<br \/><i>Theo m\u1ee5c 1 v\u00e0 kho\u1ea3n 5, \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg<\/i>.<\/li>\n<li><b>H\u1ea1n m\u1ee9c vay th\u01b0\u01a1ng m\u1ea1i n\u01b0\u1edbc ngo\u00e0i t\u1ef1 vay t\u1ef1 tr\u1ea3 cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2025 l\u00e0 kho\u1ea3ng 5.500 tri\u1ec7u USD<\/b>; t\u1ed1c \u0111\u1ed9 t\u0103ng d\u01b0 n\u1ee3 ng\u1eafn h\u1ea1n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u1edf m\u1ee9c 18-20 % so v\u1edbi cu\u1ed1i n\u0103m 2024. <i>Theo kho\u1ea3n 3, \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg<\/i>.<\/li>\n<li><b>Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhu c\u1ea7u v\u01b0\u1ee3t m\u1ee9c t\u1ed1i \u0111a \u0111\u00e3 \u0111\u1ec1 c\u1eadp, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch<\/b>. <i>Theo kho\u1ea3n 4, \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg<\/i>.<\/li>\n<li><b>V\u1edbi ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng 03 n\u0103m 2025-2027:<\/b> T\u1ed5ng m\u1ee9c vay giai \u0111o\u1ea1n n\u00e0y t\u1ed1i \u0111a kho\u1ea3ng 2.218 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng tr\u1ea3 n\u1ee3 t\u1ed1i \u0111a kho\u1ea3ng 1.346 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng.<br \/>H\u1ea1n m\u1ee9c b\u1ea3o l\u00e3nh tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 cho hai ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch (Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam &#038; Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch X\u00e3 h\u1ed9i) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd theo th\u1ef1c t\u1ebf thu h\u1ed3i n\u1ee3 c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh t\u00edn d\u1ee5ng.<br \/><i>Theo kho\u1ea3n 5, \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg<\/i>.<\/li>\n<li><b>Tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c giao c\u1ee5 th\u1ec3 t\u1edbi c\u00e1c B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u0111\u1ecba ph\u01b0\u01a1ng, B\u1ed9 T\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, hai Ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch<\/b>. \u0110\u1eb7c bi\u1ec7t nh\u1ea5n m\u1ea1nh tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed \u0111\u1ea7y \u0111\u1ee7 ngu\u1ed3n tr\u1ea3 n\u1ee3, t\u0103ng c\u01b0\u1eddng huy \u0111\u1ed9ng v\u1ed1n theo nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng, \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t n\u1ee3 c\u00f4ng, kh\u00f4ng g\u00e2y \u00e1p l\u1ef1c qu\u00e1 l\u1edbn l\u00ean ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<br \/><i>Theo \u0110i\u1ec1u 6 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg<\/i>.<\/li>\n<\/ul>\n<h4><b>8.3 <b>Tham kh\u1ea3o<\/b><\/b><\/h4>\n<ul>\n<li>\u0110i\u1ec1u 1, kho\u1ea3n 1,2,3,4,5 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg ng\u00e0y 08\/09\/2025 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/li>\n<li>\u0110i\u1ec1u 6 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg ng\u00e0y 08\/09\/2025 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/li>\n<li>\u0110i\u1ec1u 2, \u0110i\u1ec1u 3 Quy\u1ebft \u0111\u1ecbnh 1940\/Q\u0110-TTg ng\u00e0y 08\/09\/2025 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/li>\n<\/ul>\n<p><b>Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Quyet-dinh-1940-QD-TTg-2025-phe-duyet-Ke-hoach-vay-tra-no-cong-672107.aspx\" target=\"_blank\">\u0111\u00e2y<\/a>.<\/b><\/p>\n<h2>III. K\u1ebft lu\u1eadn v\u00e0 nh\u1eadn \u0111\u1ecbnh<\/h2>\n<p><b>Nh\u01b0 v\u1eady, c\u00e1c c\u1eadp nh\u1eadt ph\u00e1p l\u00fd tu\u1ea7n n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0, tu\u00e2n th\u1ee7 thu\u1ebf v\u00e0 ti\u1ebfp c\u1eadn d\u00f2ng v\u1ed1n qu\u1ed1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p:<\/b><\/p>\n<ul>\n<li><b>N\u00e2ng cao minh b\u1ea1ch, si\u1ebft ch\u1eb7t quy tr\u00ecnh qu\u1ea3n l\u00fd v\u1ed1n ODA, vay \u01b0u \u0111\u00e3i<\/b>: Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy tr\u00ecnh, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ec3 t\u1eadn d\u1ee5ng c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n \u01b0u \u0111\u00e3i ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n m\u1edbi, \u0111\u1eb7c bi\u1ec7t c\u00e1c d\u1ef1 \u00e1n PPP v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/li>\n<li><b>C\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/b>: Khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t, \u0111\u1ed3ng b\u1ed9 c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9, s\u1eed d\u1ee5ng <i>D\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn<\/i>, \u0111\u1eb7c bi\u1ec7t c\u00e1c l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m, gi\u00e1, \u0111\u1ea5u th\u1ea7u, nh\u1eb1m gi\u1ea3m thi\u1ec3u r\u1ee7i ro tr\u00ec ho\u00e3n, l\u1ea1c h\u1eadu.<\/li>\n<li><b>Tu\u00e2n th\u1ee7 nghi\u00eam quy \u0111\u1ecbnh thu\u1ebf, ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf, gi\u00e1m s\u00e1t th\u1ecb tr\u01b0\u1eddng v\u00e0ng<\/b>: Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t chi ti\u1ebft h\u1ed3 s\u01a1 k\u00ea khai, ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u, th\u01b0\u1eddng xuy\u00ean h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tr\u00e1nh x\u1eed ph\u1ea1t v\u00e0 c\u00e1c r\u1ee7i ro h\u00e0nh ch\u00ednh.<\/li>\n<li><b>L\u01b0u \u00fd v\u1ec1 r\u1ee7i ro ph\u00e1p l\u00fd<\/b>: Vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai ph\u1ea1m h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0, ho\u00e0n thu\u1ebf, b\u1ecb ki\u1ec3m tra, x\u1eed ph\u1ea1t, ho\u1eb7c h\u1ea1n ch\u1ebf c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n \u01b0u \u0111\u00e3i t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li><b>C\u00e1c b\u01b0\u1edbc doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ngay<\/b>:\n<ul>\n<li>Ki\u1ec3m tra to\u00e0n di\u1ec7n quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n, thu\u1ebf, h\u1ed3 s\u01a1 ODA, vay \u01b0u \u0111\u00e3i, ho\u00e0n thu\u1ebf;<\/li>\n<li>Li\u00ean h\u1ec7 ngay v\u1edbi b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf\/\u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ki\u1ec3m tra h\u1ed3 s\u01a1 d\u1ef1 \u00e1n, x\u00e1c nh\u1eadn t\u00ednh ph\u00e1p l\u00fd, hi\u1ec7u l\u1ef1c c\u1ee7a quy \u0111\u1ecbnh \u00e1p d\u1ee5ng;<\/li>\n<li>Th\u01b0\u1eddng xuy\u00ean theo d\u00f5i c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi v\u1ec1 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c li\u00ean quan t\u00e0i ch\u00ednh \u2013 ng\u00e2n s\u00e1ch, \u0111\u1ea7u t\u01b0, thu\u1ebf, th\u1ecb tr\u01b0\u1eddng v\u00e0ng;<\/li>\n<li>Ch\u1ee7 \u0111\u1ed9ng trao \u0111\u1ed5i v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 c\u00e1c kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc nh\u1eb1m gi\u1ea3m thi\u1ec3u r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>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.<br \/>H\u00e3y truy c\u1eadp <a href=\"\/en\/tlsfirm.com\/\">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":"<p>I. M\u1edf \u0111\u1ea7u B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 14\/09\/2025 t\u1eadp trung c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n m\u1edbi li\u00ean quan l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh &#8211; \u0110\u1ea7u t\u01b0 c\u00f4ng &#8211; Thu\u1ebf &#8211; Qu\u1ea3n l\u00fd n\u1ee3 \u0111\u01b0\u1ee3c ban h\u00e0nh trong th\u00e1ng 9 n\u0103m 2025. \u0110\u00e1ng ch\u00fa \u00fd g\u1ed3m: Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP v\u1ec1 v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i; &#8230; <a title=\"B\u1ea3n tin ph\u00e1p l\u00fd &#8211; Ng\u00e0y 14 th\u00e1ng 9 n\u0103m 2025 &#8211; Danh m\u1ee5c: T\u00e0i Ch\u00ednh\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/ban-tin-phap-ly\/ban-tin-phap-ly-ngay-14-thang-9-nam-2025-danh-muc-tai-chinh\/\" aria-label=\"Read more about B\u1ea3n tin ph\u00e1p l\u00fd &#8211; Ng\u00e0y 14 th\u00e1ng 9 n\u0103m 2025 &#8211; Danh m\u1ee5c: T\u00e0i Ch\u00ednh\">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 14 th\u00e1ng 9 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 14\/09\/2025 t\u1eadp trung c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n m\u1edbi li\u00ean quan l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh - \u0110\u1ea7u t\u01b0 c\u00f4ng - Thu\u1ebf - Qu\u1ea3n l\u00fd n\u1ee3 \u0111\u01b0\u1ee3c ban h\u00e0nh trong"},"footnotes":""},"categories":[80],"tags":[288,1142,1884,1881,1882,1885,124,1883],"class_list":["post-1002647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-phap-ly","tag-dau-tu-cong","tag-hoan-thue","tag-kiem-tra-thue","tag-oda","tag-quan-ly-no","tag-thi-truong-vang","tag-thu-tuc-hanh-chinh","tag-thue-2"],"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 14\/09\/2025 t\u1eadp trung c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n m\u1edbi li\u00ean quan l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh &#8211; \u0110\u1ea7u t\u01b0 c\u00f4ng &#8211; Thu\u1ebf &#8211; Qu\u1ea3n l\u00fd n\u1ee3 \u0111\u01b0\u1ee3c ban h\u00e0nh trong th\u00e1ng 9 n\u0103m 2025. \u0110\u00e1ng ch\u00fa \u00fd g\u1ed3m: Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP v\u1ec1 v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i;&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1002647","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=1002647"}],"version-history":[{"count":0,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1002647\/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=1002647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=1002647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=1002647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}