{"id":7285,"date":"2026-08-05T10:19:38","date_gmt":"2026-08-05T03:19:38","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7285"},"modified":"2026-08-05T10:27:57","modified_gmt":"2026-08-05T03:27:57","slug":"13-cong-thong-tin-tra-cuu-ke-toan-thue-tai-chinh","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/13-cong-thong-tin-tra-cuu-ke-toan-thue-tai-chinh\/","title":{"rendered":"T\u1ed5ng h\u1ee3p 13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh c\u1ea7n bi\u1ebft"},"content":{"rendered":"

13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh<\/span><\/a> l\u00e0 t\u1eadp h\u1ee3p c\u00e1c trang web ch\u00ednh th\u1ed1ng do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u1eadn h\u00e0nh, ph\u1ee5c v\u1ee5 tra c\u1ee9u, k\u00ea khai v\u00e0 x\u1eed l\u00fd th\u1ee7 t\u1ee5c thu\u1ebf, h\u1ea3i quan, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. T\u1eeb ng\u00e0y 1\/7\/2026, khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c n\u1eafm r\u00f5 v\u00e0 s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00e1c c\u1ed5ng tra c\u1ee9u n\u00e0y tr\u1edf th\u00e0nh k\u1ef9 n\u0103ng b\u1eaft bu\u1ed9c v\u1edbi ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf hay h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c c\u1ed5ng th\u00f4ng tin n\u00e0y c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p ph\u00f2ng tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd, t\u1eeb vi\u1ec7c ki\u1ec3m tra t\u00ecnh tr\u1ea1ng r\u1ee7i ro thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u00e1c \u0111\u1ebfn x\u00e1c minh n\u1ee3 thu\u1ebf h\u1ea3i quan tr\u01b0\u1edbc khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span>MAN \u2013 Master Accountant Network<\/b>, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf – k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 13 c\u1ed5ng tra c\u1ee9u quan tr\u1ecdng nh\u1ea5t c\u00f9ng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n
    \n
  • 13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh l\u00e0 danh m\u1ee5c c\u00e1c trang web ch\u00ednh th\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 tra c\u1ee9u v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf, h\u1ea3i quan, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n
  • D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec: tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, n\u1ee3 thu\u1ebf, t\u00ecnh tr\u1ea1ng r\u1ee7i ro thu\u1ebf, th\u00f4ng tin doanh nghi\u1ec7p v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n
  • \u00c1p d\u1ee5ng cho ai: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean, ch\u1ee7 doanh nghi\u1ec7p, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf v\u00e0 b\u1ea5t k\u1ef3 ai c\u1ea7n x\u00e1c minh th\u00f4ng tin ph\u00e1p l\u00fd c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/span><\/li>\n
  • Khi n\u00e0o c\u1ea7n d\u00f9ng: tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, khi k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3, khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m ho\u1eb7c khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n
  • C\u01a1 s\u1edf c\u1eadp nh\u1eadt: h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, g\u1ed3m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/li>\n<\/ul>\n

    13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/b><\/h2>\n
    \"13
    13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/figcaption><\/figure>\n

    \u0110\u00e2y l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c c\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng v\u00e0 trang tra c\u1ee9u do c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh. M\u1ee5c \u0111\u00edch ch\u00ednh l\u00e0 c\u00f4ng khai h\u00f3a d\u1eef li\u1ec7u, gi\u1ea3m th\u1eddi gian \u0111i l\u1ea1i v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea3i quan, b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, \u0111\u00e2y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00f4ng c\u1ee5 tra c\u1ee9u th\u00f4ng tin m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai thu\u1ebf ho\u1eb7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u00fang v\u00e0 \u0111\u1ee7 c\u00e1c c\u1ed5ng th\u00f4ng tin n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro thu\u1ebf ph\u00e1t sinh t\u1eeb sai l\u1ec7ch d\u1eef li\u1ec7u.<\/span><\/p>\n

    V\u00ec sao k\u1ebf to\u00e1n c\u1ea7n th\u00e0nh th\u1ea1o c\u00e1c c\u1ed5ng th\u00f4ng tin tra c\u1ee9u n\u00e0y?<\/b><\/h2>\n

    Ba l\u00fd do ch\u00ednh khi\u1ebfn vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c c\u1ed5ng tra c\u1ee9u tr\u1edf n\u00ean c\u1ea5p thi\u1ebft. <\/span><\/p>\n

      \n
    • Th\u1ee9 nh\u1ea5t, d\u1eef li\u1ec7u tr\u00ean c\u00e1c c\u1ed5ng n\u00e0y l\u00e0 c\u0103n c\u1ee9 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f4ng nh\u1eadn khi \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1. <\/span><\/li>\n
    • Th\u1ee9 hai, nhi\u1ec1u th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn, kh\u00f4ng c\u00f2n n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y nh\u01b0 tr\u01b0\u1edbc. <\/span><\/li>\n
    • Th\u1ee9 ba, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng tra c\u1ee9u gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm r\u1ee7i ro, v\u00ed d\u1ee5 \u0111\u1ed1i t\u00e1c n\u1eb1m trong danh s\u00e1ch c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro thu\u1ebf ho\u1eb7c \u0111ang n\u1ee3 thu\u1ebf h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n

      C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf l\u01b0u \u00fd r\u1eb1ng, ph\u1ea7n l\u1edbn c\u00e1c v\u1ee5 truy thu thu\u1ebf m\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c kh\u00f4ng ki\u1ec3m tra ch\u00e9o th\u00f4ng tin tr\u01b0\u1edbc khi giao d\u1ecbch, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb nh\u00e0 cung c\u1ea5p kh\u00f4ng r\u00f5 t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd.<\/span><\/p>\n

      Danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh<\/b><\/h2>\n
      \"Danh
      Danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n

      D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft, s\u1eafp x\u1ebfp theo nh\u00f3m ch\u1ee9c n\u0103ng \u0111\u1ec3 thu\u1eadn ti\u1ec7n tra c\u1ee9u khi c\u1ea7n.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      B\u1ea3ng t\u1ed5ng h\u1ee3p danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 13 c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh<\/b><\/caption>\n
      STT<\/b><\/td>\nT\u00ean c\u1ed5ng th\u00f4ng tin \/ trang tra c\u1ee9u<\/b><\/td>\nN\u1ed9i dung, ch\u1ee9c n\u0103ng<\/b><\/td>\n\u0110\u01b0\u1eddng d\u1eabn truy c\u1eadp<\/b><\/td>\n<\/tr>\n
      01<\/span><\/td>\nC\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\nTh\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p tr\u1ef1c tuy\u1ebfn; tra c\u1ee9u th\u00f4ng tin doanh nghi\u1ec7p, ng\u00e0nh ngh\u1ec1 kinh doanh v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan<\/span><\/td>\nhttps:\/\/dangkykinhdoanh.gov.vn<\/span><\/td>\n<\/tr>\n
      02<\/span><\/td>\nC\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/td>\nTh\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf \u0111i\u1ec7n t\u1eed d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\nhttps:\/\/nopthue.gdt.gov.vn\/epay_nnt\/home.jsp ho\u1eb7c https:\/\/thuedientu.gdt.gov.vn\/<\/span><\/td>\n<\/tr>\n
      03<\/span><\/td>\nC\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam<\/span><\/td>\nCung c\u1ea5p th\u00f4ng tin, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ti\u1ec7n \u00edch tr\u1ef1c tuy\u1ebfn trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/td>\nhttps:\/\/baohiemxahoi.gov.vn<\/span><\/td>\n<\/tr>\n
      04<\/span><\/td>\nC\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed H\u1ea3i quan Vi\u1ec7t Nam<\/span><\/td>\nCung c\u1ea5p th\u00f4ng tin, th\u1ee7 t\u1ee5c v\u00e0 c\u00e1c ti\u1ec7n \u00edch tra c\u1ee9u trong l\u0129nh v\u1ef1c h\u1ea3i quan<\/span><\/td>\nhttps:\/\/www.customs.gov.vn<\/span><\/td>\n<\/tr>\n
      05<\/span><\/td>\nC\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia<\/span><\/td>\nCung c\u1ea5p th\u00f4ng tin v\u00e0 h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn<\/span><\/td>\nhttps:\/\/dichvucong.gov.vn<\/span><\/td>\n<\/tr>\n
      06<\/span><\/td>\nC\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\nC\u1eadp nh\u1eadt th\u00f4ng tin, ch\u00ednh s\u00e1ch, v\u0103n b\u1ea3n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\nhttps:\/\/mof.gov.vn\/webcenter\/portal\/btcvn<\/span><\/td>\n<\/tr>\n
      07<\/span><\/td>\nTrang tra c\u1ee9u th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\nTra c\u1ee9u th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\nhttp:\/\/tracuunnt.gdt.gov.vn\/tcnnt\/mstdn.jsp<\/span><\/td>\n<\/tr>\n
      08<\/span><\/td>\nTrang tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\nTra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh<\/span><\/td>\nhttp:\/\/tracuuhoadon.gdt.gov.vn<\/span><\/td>\n<\/tr>\n
      09<\/span><\/td>\nTrang tra c\u1ee9u th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf<\/span><\/td>\nTra c\u1ee9u danh s\u00e1ch v\u00e0 th\u00f4ng tin c\u1ea3nh b\u00e1o li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf<\/span><\/td>\nhttp:\/\/www.gdt.gov.vn\/wps\/portal<\/span><\/td>\n<\/tr>\n
      10<\/span><\/td>\nTrang tra c\u1ee9u t\u1edd khai h\u1ea3i quan<\/span><\/td>\nTra c\u1ee9u th\u00f4ng tin t\u1edd khai h\u1ea3i quan<\/span><\/td>\nhttp:\/\/pus1.customs.gov.vn\/TraCuuToKhaiHQ\/ToKhaiHQ.aspx<\/span><\/td>\n<\/tr>\n
      11<\/span><\/td>\nTrang tra c\u1ee9u th\u00f4ng tin b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/td>\nTra c\u1ee9u th\u00f4ng tin v\u1ec1 \u0111i\u1ec3m thu, \u0111\u1ea1i l\u00fd thu v\u00e0 c\u00e1c ti\u1ec7n \u00edch li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/td>\nhttps:\/\/baohiemxahoi.gov.vn\/tracuu\/Pages\/diem-thu-dai-ly.aspx<\/span><\/td>\n<\/tr>\n
      12<\/span><\/td>\nTrang tra c\u1ee9u n\u1ee3 thu\u1ebf trong l\u0129nh v\u1ef1c h\u1ea3i quan<\/span><\/td>\nTra c\u1ee9u th\u00f4ng tin v\u1ec1 t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p trong l\u0129nh v\u1ef1c h\u1ea3i quan<\/span><\/td>\nhttps:\/\/www.customs.gov.vn\/SitePages\/TraCuuNoThue.aspx<\/span><\/td>\n<\/tr>\n
      13<\/span><\/td>\nTrang tra c\u1ee9u quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n<\/span><\/td>\nTra c\u1ee9u th\u00f4ng tin v\u1ec1 c\u00e1c quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng h\u00ecnh th\u1ee9c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><\/td>\nhttp:\/\/www.gdt.gov.vn\/wps\/portal\/home\/qdcchd1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      L\u01b0u \u00fd quan tr\u1ecdng: \u0111\u01b0\u1eddng d\u1eabn truy c\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd \u0111i\u1ec1u ch\u1ec9nh theo th\u1eddi gian, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 c\u1eadp nh\u1eadt li\u00ean k\u1ebft ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n

      Nh\u00f3m c\u1ed5ng ph\u1ee5c v\u1ee5 \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><\/h3>\n

      C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia thu\u1ed9c nh\u00f3m n\u00e0y. \u0110\u00e2y l\u00e0 n\u01a1i tra c\u1ee9u th\u00f4ng tin ph\u00e1p l\u00fd c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p: t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt. K\u1ebf to\u00e1n th\u01b0\u1eddng s\u1eed d\u1ee5ng nh\u00f3m c\u1ed5ng n\u00e0y khi th\u1ea9m \u0111\u1ecbnh \u0111\u1ed1i t\u00e1c m\u1edbi tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

      Nh\u00f3m c\u1ed5ng ph\u1ee5c v\u1ee5 nghi\u1ec7p v\u1ee5 thu\u1ebf<\/b><\/h3>\n

      C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed, trang tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf, trang tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 trang tra c\u1ee9u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro l\u00e0 b\u1ed1n c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean nh\u1ea5t trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ecf tr\u1ed1n ho\u1eb7c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

      Nh\u00f3m c\u1ed5ng ph\u1ee5c v\u1ee5 h\u1ea3i quan v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b><\/h3>\n

      V\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed H\u1ea3i quan Vi\u1ec7t Nam, trang tra c\u1ee9u t\u1edd khai h\u1ea3i quan v\u00e0 trang tra c\u1ee9u n\u1ee3 thu\u1ebf h\u1ea3i quan l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu. Song song \u0111\u00f3, nh\u00f3m c\u1ed5ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u00e1ng.<\/span><\/p>\n

      C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n l\u01b0u \u00fd khi tra c\u1ee9u<\/b><\/h2>\n

      T\u1eeb ng\u00e0y 1\/7\/2026, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ed3ng b\u1ed9, k\u00e9o theo vi\u1ec7c d\u1eef li\u1ec7u tr\u00ean c\u00e1c c\u1ed5ng tra c\u1ee9u c\u0169ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c m\u1ed1c sau khi thao t\u00e1c tr\u00ean c\u00e1c c\u1ed5ng th\u00f4ng tin: k\u1ef3 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu tra c\u1ee9u m\u1edbi n\u1ebfu c\u00f3 thay \u0111\u1ed5i giao di\u1ec7n, v\u00e0 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026 r\u01a1i v\u00e0o th\u00e1ng 3 n\u0103m 2027.<\/span><\/p>\n

      Ngo\u00e0i ra, khi tra c\u1ee9u th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh giao d\u1ecbch, thay v\u00ec ch\u1ec9 tra c\u1ee9u m\u1ed9t l\u1ea7n duy nh\u1ea5t khi b\u1eaft \u0111\u1ea7u h\u1ee3p t\u00e1c. \u0110\u00e2y l\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c MAN \u00e1p d\u1ee5ng trong quy tr\u00ecnh ki\u1ec3m so\u00e1t r\u1ee7i ro cho kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p.<\/span><\/p>\n

      Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi b\u1ecb ki\u1ec3m tra thu\u1ebf, quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><\/h2>\n

      M\u1ed9t n\u1ed9i dung quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm khi l\u00e0m vi\u1ec7c v\u1edbi d\u1eef li\u1ec7u tra c\u1ee9u t\u1eeb c\u00e1c c\u1ed5ng th\u00f4ng tin l\u00e0 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf. Theo kho\u1ea3n 4 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu theo \u0111i\u1ec3m e, \u0111i\u1ec3m r kho\u1ea3n 1 v\u00e0 \u0111i\u1ec3m p kho\u1ea3n 2 \u0110i\u1ec1u 37 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

      C\u1ee5 th\u1ec3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, bi\u00ean b\u1ea3n, k\u1ebft lu\u1eadn li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf n\u1ebfu kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u1ee3p l\u1ec7, t\u1eeb ch\u1ed1i cung c\u1ea5p t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra, \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn, c\u0169ng nh\u01b0 c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

      N\u1eafm r\u00f5 nh\u1eefng quy\u1ec1n n\u00e0y gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi tr\u00e1nh vi\u1ec7c cung c\u1ea5p th\u1eeba th\u00f4ng tin ngo\u00e0i ph\u1ea1m vi ki\u1ec3m tra, m\u1ed9t sai s\u00f3t ph\u1ed5 bi\u1ebfn m\u00e0 MAN th\u01b0\u1eddng g\u1eb7p khi h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n

      Case Study: Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1ea1i TP.HCM \u1ee9ng d\u1ee5ng c\u00e1c c\u1ed5ng tra c\u1ee9u \u0111\u1ec3 ph\u00f2ng ng\u1eeba r\u1ee7i ro<\/b><\/h2>\n

      Background<\/b><\/h3>\n

      C\u00f4ng ty TNHH Y, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed t\u1ea1i TP.HCM, ph\u00e1t sinh trung b\u00ecnh 40 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o m\u1ed7i th\u00e1ng t\u1eeb kho\u1ea3ng 15 nh\u00e0 cung c\u1ea5p kh\u00e1c nhau. Tr\u01b0\u1edbc \u0111\u00e2y, k\u1ebf to\u00e1n c\u00f4ng ty ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n b\u1eb1ng m\u1eaft th\u01b0\u1eddng m\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu qua h\u1ec7 th\u1ed1ng tra c\u1ee9u ch\u00ednh th\u1ee9c.<\/span><\/p>\n

      V\u1ea5n \u0111\u1ec1 ph\u00e1t sinh<\/b><\/h3>\n

      Trong m\u1ed9t \u0111\u1ee3t quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n hai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00f4ng ty Y xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t nh\u00e0 cung c\u1ea5p \u0111\u00e3 c\u00f3 t\u00ean trong danh s\u00e1ch c\u1ea3nh b\u00e1o r\u1ee7i ro thu\u1ebf t\u1eeb tr\u01b0\u1edbc \u0111\u00f3 ba th\u00e1ng. H\u1eadu qu\u1ea3 l\u00e0 c\u00f4ng ty Y b\u1ecb lo\u1ea1i chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u00e0 b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

      Gi\u1ea3i ph\u00e1p \u00e1p d\u1ee5ng theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n

      Sau s\u1ef1 vi\u1ec7c, MAN – Master Accountant Network h\u1ed7 tr\u1ee3 c\u00f4ng ty x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t g\u1ed3m ba b\u01b0\u1edbc: tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 cung c\u1ea5p m\u1edbi tr\u00ean trang tra c\u1ee9u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean; \u0111\u1ed1i chi\u1ebfu t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o gi\u00e1 tr\u1ecb l\u1edbn qua trang tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay khi nh\u1eadn h\u00f3a \u0111\u01a1n; r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd danh s\u00e1ch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 nh\u00e0 cung c\u1ea5p th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n

      K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n

      Sau khi \u00e1p d\u1ee5ng quy tr\u00ecnh m\u1edbi trong hai qu\u00fd li\u00ean ti\u1ebfp, c\u00f4ng ty Y kh\u00f4ng ph\u00e1t sinh th\u00eam tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n r\u1ee7i ro n\u00e0o. Th\u1eddi gian x\u1eed l\u00fd \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o gi\u1ea3m t\u1eeb trung b\u00ecnh 2 ng\u00e0y xu\u1ed1ng c\u00f2n n\u1eeda ng\u00e0y nh\u1edd tra c\u1ee9u tr\u1ef1c tuy\u1ebfn thay v\u00ec g\u1ecdi \u0111i\u1ec7n x\u00e1c minh th\u1ee7 c\u00f4ng. \u0110\u00e2y l\u00e0 minh ch\u1ee9ng c\u1ee5 th\u1ec3 cho gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00e1c c\u1ed5ng th\u00f4ng tin tra c\u1ee9u.<\/span><\/p>\n

      Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n

      T\u1eeb kinh nghi\u1ec7m h\u01a1n 30 n\u0103m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n, c\u00e1c chuy\u00ean gia t\u1ea1i MAN ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u1ed5ng th\u00f4ng tin tra c\u1ee9u tr\u1ef1c tuy\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – thu\u1ebf – t\u00e0i ch\u00ednh.<\/span><\/p>\n