{"id":17010,"date":"2026-09-12T02:11:06","date_gmt":"2026-09-12T02:11:06","guid":{"rendered":"https:\/\/mva.vn\/?p=17010"},"modified":"2026-09-12T02:11:06","modified_gmt":"2026-09-12T02:11:06","slug":"lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/","title":{"rendered":"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Vi\u1ec7c l\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro. C\u01a1 quan thu\u1ebf kh\u00f4ng l\u1ef1a ch\u1ecdn ho\u00e0n to\u00e0n theo h\u00ecnh th\u1ee9c ng\u1eabu nhi\u00ean. Thay v\u00e0o \u0111\u00f3, ph\u1ea7n l\u1edbn tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf. Theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT n\u0103m 2026, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch d\u1eef li\u1ec7u tr\u01b0\u1edbc khi x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean xem x\u00e9t. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u00f4ng tin m\u1edbi cho th\u1ea5y r\u1ee7i ro thay \u0111\u1ed5i, danh s\u00e1ch ki\u1ec3m tra c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

I. C\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m<\/h2>\n
\"L\u1ef1a
L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?<\/figcaption><\/figure>\n

Quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf n\u0103m 2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd r\u1ee7i ro. C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng th\u00f4ng tin qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 tr\u00e1nh ch\u1ed3ng ch\u00e9o. N\u1ed9i dung ki\u1ec3m tra c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00f9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra kh\u00e1c trong c\u00f9ng ph\u1ea1m vi.<\/p>\n

1.1. D\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf<\/h3>\n

C\u01a1 quan thu\u1ebf ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. K\u1ebft qu\u1ea3 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 nguy c\u01a1 ph\u00e1t sinh sai ph\u1ea1m. C\u00e1c d\u1eef li\u1ec7u li\u00ean quan c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u00e1nh gi\u00e1. T\u1eeb \u0111\u00f3, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao h\u01a1n. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u1eb1ng n\u0103m. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean xem x\u00e9t tr\u01b0\u1edbc.<\/p>\n

1.2. D\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro thu\u1ebf<\/h3>\n

M\u1ee9c \u0111\u1ed9 r\u1ee7i ro l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 ch\u00ednh \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i v\u00e0 x\u1ebfp h\u1ea1ng r\u1ee7i ro. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 r\u1ee7i ro t\u1eeb cao xu\u1ed1ng th\u1ea5p. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh sai ph\u1ea1m cao. C\u01a1 quan thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p nhi\u1ec1u ngu\u1ed3n th\u00f4ng tin kh\u00e1c nhau. M\u1ee5c ti\u00eau l\u00e0 \u0111\u00e1nh gi\u00e1 s\u00e1t h\u01a1n t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

II. Ba ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ki\u1ec3m tra h\u1eb1ng n\u0103m<\/h2>\n

\u0110i\u1ec1u 10 Quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf ban h\u00e0nh k\u00e8m Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT quy \u0111\u1ecbnh ba tr\u01b0\u1eddng h\u1ee3p ch\u00ednh khi x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra. Trong \u0111\u00f3, hai ph\u01b0\u01a1ng th\u1ee9c l\u1ef1a ch\u1ecdn theo r\u1ee7i ro v\u00e0 ng\u1eabu nhi\u00ean c\u00f3 t\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3.<\/p>\n

2.1. L\u1ef1a ch\u1ecdn theo k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch r\u1ee7i ro t\u1eeb 90% tr\u1edf l\u00ean<\/h3>\n

\u00cdt nh\u1ea5t 90% s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn d\u1ef1a tr\u00ean ph\u00e2n t\u00edch r\u1ee7i ro. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 v\u00e0 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng r\u1ee7i ro t\u1eeb cao xu\u1ed1ng th\u1ea5p \u0111\u1ec3 xem x\u00e9t. \u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed ch\u1ee7 \u0111\u1ea1o trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra.<\/p>\n

C\u01a1 quan thu\u1ebf \u0111\u1ed3ng th\u1eddi xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 qu\u00e1 05 n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng m\u1ed9t s\u1ed1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m tra trong th\u1eddi gian d\u00e0i.<\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao ch\u01b0a ch\u1eafc l\u00e0 tr\u01b0\u1eddng h\u1ee3p duy nh\u1ea5t \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn. Th\u1eddi gian k\u1ec3 t\u1eeb l\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t khi l\u1eadp k\u1ebf ho\u1ea1ch.<\/p>\n

2.2. L\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean kh\u00f4ng qu\u00e1 10%<\/h3>\n

Kh\u00f4ng qu\u00e1 10% tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean. Vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00f3 th\u1ec3 do b\u1ed9 ph\u1eadn l\u1eadp k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n.<\/p>\n

C\u01a1 quan thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean tr\u00ean \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3. Ph\u01b0\u01a1ng th\u1ee9c n\u00e0y gi\u00fap t\u0103ng t\u00ednh kh\u00e1ch quan trong c\u00f4ng t\u00e1c ki\u1ec3m tra.<\/p>\n

Tuy nhi\u00ean, t\u1ef7 l\u1ec7 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 10%. Ph\u1ea7n l\u1edbn k\u1ebf ho\u1ea1ch ki\u1ec3m tra v\u1eabn ph\u1ea3i d\u1ef1a tr\u00ean ph\u00e2n t\u00edch r\u1ee7i ro.<\/p>\n

2.3. \u0110i\u1ec1u ch\u1ec9nh danh s\u00e1ch khi c\u00f3 th\u00f4ng tin r\u1ee7i ro m\u1edbi<\/h3>\n

Danh s\u00e1ch ki\u1ec3m tra kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng gi\u1eef nguy\u00ean t\u1eeb \u0111\u1ea7u n\u0103m. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh khi xu\u1ea5t hi\u1ec7n th\u00f4ng tin m\u1edbi.<\/p>\n

N\u1ebfu c\u00f3 th\u00f4ng tin \u0111\u00e1ng tin c\u1eady cho th\u1ea5y r\u1ee7i ro \u0111\u00e3 gi\u1ea3m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi k\u1ebf ho\u1ea1ch. Khi \u0111\u00f3, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c thay th\u1ebf.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u00f3 th\u00f4ng tin x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u1ed5 sung v\u00e0o k\u1ebf ho\u1ea1ch. C\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh n\u00e0y.<\/p>\n

III. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n

R\u1ee7i ro thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra. C\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 xem x\u00e9t m\u1ed9t th\u00f4ng tin ri\u00eang l\u1ebb. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 k\u1ebft qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean xem x\u00e9t. Th\u1ee9 t\u1ef1 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb m\u1ee9c r\u1ee7i ro cao xu\u1ed1ng th\u1ea5p.<\/p>\n

M\u1ed9t s\u1ed1 th\u00f4ng tin trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i \u0111\u00e1nh gi\u00e1 r\u1ee7i ro. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng k\u00ea khai v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p n\u00ean ch\u00fa \u00fd \u0111\u1ebfn nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/p>\n

    \n
  • \n

    K\u00ea khai thu\u1ebf c\u00f3 sai l\u1ec7ch ho\u1eb7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n.<\/p>\n<\/li>\n

  • \n

    Doanh thu, chi ph\u00ed ho\u1eb7c s\u1ed1 thu\u1ebf bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng.<\/p>\n<\/li>\n

  • \n

    C\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng ph\u00f9 h\u1ee3p gi\u1eefa d\u1eef li\u1ec7u k\u00ea khai v\u00e0 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd.<\/p>\n<\/li>\n

  • \n

    C\u00f3 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n<\/li>\n

  • \n

    C\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro t\u1eeb ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch ho\u1eb7c ng\u00e0nh ngh\u1ec1 kinh doanh.<\/p>\n<\/li>\n

  • \n

    \u0110\u00e3 l\u00e2u ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<\/li>\n<\/ul>\n

    C\u00e1c y\u1ebfu t\u1ed1 tr\u00ean kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p ch\u1eafc ch\u1eafn b\u1ecb ki\u1ec3m tra. \u0110\u00e2y ch\u1ec9 l\u00e0 nh\u1eefng th\u00f4ng tin c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/p>\n

    IV. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qu\u00e1 05 n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra c\u00f3 \u0111\u01b0\u1ee3c \u01b0u ti\u00ean kh\u00f4ng?<\/h2>\n

    C\u00f3. Th\u1eddi gian ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c xem x\u00e9t khi l\u1eadp k\u1ebf ho\u1ea1ch.<\/p>\n

    Theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT, c\u01a1 quan thu\u1ebf l\u1ef1a ch\u1ecdn theo th\u1ee9 t\u1ef1 r\u1ee7i ro t\u1eeb cao xu\u1ed1ng. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf k\u1ebft h\u1ee3p xem x\u00e9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 qu\u00e1 05 n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra thu\u1ebf.<\/p>\n

    Quy \u0111\u1ecbnh n\u00e0y gi\u00fap k\u1ebf ho\u1ea1ch ki\u1ec3m tra c\u00f3 t\u00ednh bao qu\u00e1t h\u01a1n. C\u01a1 quan thu\u1ebf v\u1eeba t\u1eadp trung v\u00e0o r\u1ee7i ro cao, v\u1eeba xem x\u00e9t nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e2u ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/p>\n

    Tuy nhi\u00ean, kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng c\u1ee9 \u0111\u1ee7 05 n\u0103m l\u00e0 doanh nghi\u1ec7p ch\u1eafc ch\u1eafn b\u1ecb ki\u1ec3m tra. \u0110\u00e2y l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p trong qu\u00e1 tr\u00ecnh l\u1ef1a ch\u1ecdn.<\/p>\n

    V. Khi n\u00e0o c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i k\u1ebf ho\u1ea1ch ki\u1ec3m tra?<\/h2>\n

    Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ti\u1ebfp nh\u1eadn th\u00eam nhi\u1ec1u th\u00f4ng tin. Nh\u1eefng th\u00f4ng tin n\u00e0y c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

    N\u1ebfu th\u00f4ng tin m\u1edbi cho th\u1ea5y r\u1ee7i ro th\u1ea5p, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 kh\u00f4ng l\u1ef1a ch\u1ecdn tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3. Thay v\u00e0o \u0111\u00f3, m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. N\u1ebfu x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u1ed5 sung v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra.<\/p>\n

    Vi\u1ec7c thay \u0111\u1ed5i ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 v\u00e0 thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebf ho\u1ea1ch ki\u1ec3m tra b\u00e1m s\u00e1t t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd th\u1ef1c t\u1ebf.<\/p>\n

    VI. Danh s\u00e1ch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ki\u1ec3m tra g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

    Sau khi l\u1ef1a ch\u1ecdn, c\u01a1 quan thu\u1ebf l\u1eadp danh s\u00e1ch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ef1 ki\u1ebfn ki\u1ec3m tra. Danh s\u00e1ch n\u00e0y ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch v\u00e0 chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra h\u1eb1ng n\u0103m.<\/p>\n

    C\u00e1c th\u00f4ng tin ch\u1ee7 y\u1ebfu g\u1ed3m:<\/p>\n

      \n
    • \n

      T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

    • \n

      \u0110\u1ecba ch\u1ec9.<\/p>\n<\/li>\n

    • \n

      M\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<\/li>\n

    • \n

      N\u1ed9i dung ki\u1ec3m tra.<\/p>\n<\/li>\n

    • \n

      Chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra.<\/p>\n<\/li>\n

    • \n

      Th\u1eddi gian d\u1ef1 ki\u1ebfn ki\u1ec3m tra.<\/p>\n<\/li>\n<\/ul>\n

      Danh s\u00e1ch \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu quy \u0111\u1ecbnh trong Quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf. C\u01a1 quan thu\u1ebf c\u0169ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m vi\u1ec7c l\u1ef1a ch\u1ecdn kh\u00f4ng g\u00e2y tr\u00f9ng l\u1eb7p v\u1edbi ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra kh\u00e1c.<\/p>\n

      VII. Vi\u1ec7c l\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u1ea3i ki\u1ec3m tra t\u1ea5t c\u1ea3 doanh nghi\u1ec7p kh\u00f4ng?<\/h2>\n

      Kh\u00f4ng. C\u01a1 quan thu\u1ebf kh\u00f4ng ki\u1ec3m tra t\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong t\u1eebng n\u0103m.<\/p>\n

      Vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro. M\u1ee5c ti\u00eau l\u00e0 t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh r\u1ee7i ro thu\u1ebf cao h\u01a1n.<\/p>\n

      Do \u0111\u00f3, m\u1ed9t doanh nghi\u1ec7p tu\u00e2n th\u1ee7 t\u1ed1t v\u1eabn c\u00f3 th\u1ec3 kh\u00f4ng n\u1eb1m trong k\u1ebf ho\u1ea1ch ki\u1ec3m tra. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao c\u00f3 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn.<\/p>\n

      Ngo\u00e0i k\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u1eb1ng n\u0103m, c\u01a1 quan thu\u1ebf c\u00f2n c\u00f3 th\u1ec3 ki\u1ec3m tra khi ph\u00e1t sinh th\u00f4ng tin ho\u1eb7c d\u1ea5u hi\u1ec7u c\u1ea7n x\u00e1c minh. V\u00ec v\u1eady, doanh nghi\u1ec7p v\u1eabn c\u1ea7n duy tr\u00ec vi\u1ec7c tu\u00e2n th\u1ee7 thu\u1ebf th\u01b0\u1eddng xuy\u00ean.<\/p>\n

      VIII. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro khi ki\u1ec3m tra thu\u1ebf?<\/h2>\n

      Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ee7 \u0111\u1ed9ng lo\u1ea1i m\u00ecnh kh\u1ecfi k\u1ebf ho\u1ea1ch ki\u1ec3m tra. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/p>\n

      Tr\u01b0\u1edbc h\u1ebft, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ecbnh k\u1ef3. C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf.<\/p>\n

      Doanh nghi\u1ec7p c\u0169ng n\u00ean ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c minh v\u00e0 x\u1eed l\u00fd s\u1edbm.<\/p>\n

      B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Vi\u1ec7c n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n sai l\u1ec7ch tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra.<\/p>\n

      M\u1ed9t s\u1ed1 n\u1ed9i dung doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t th\u01b0\u1eddng xuy\u00ean g\u1ed3m:<\/p>\n

        \n
      • \n

        H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/p>\n<\/li>\n

      • \n

        H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra.<\/p>\n<\/li>\n

      • \n

        Doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n<\/li>\n

      • \n

        C\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/p>\n<\/li>\n

      • \n

        H\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n.<\/p>\n<\/li>\n

      • \n

        Giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu c\u00f3.<\/p>\n<\/li>\n

      • \n

        Ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng.<\/p>\n<\/li>\n

      • \n

        H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n<\/ul>\n

        Vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh nhanh h\u01a1n khi c\u00f3 y\u00eau c\u1ea7u. \u0110\u00e2y c\u0169ng l\u00e0 c\u00e1ch quan tr\u1ecdng \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

        IX. K\u1ebft lu\u1eadn<\/h2>\n

        L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1ee7 y\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro. Theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT n\u0103m 2026, \u00edt nh\u1ea5t 90% tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn d\u1ef1a tr\u00ean ph\u00e2n t\u00edch tu\u00e2n th\u1ee7 v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro. Kh\u00f4ng qu\u00e1 10% tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean. C\u01a1 quan thu\u1ebf c\u0169ng xem x\u00e9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 qu\u00e1 05 n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra. Danh s\u00e1ch ki\u1ec3m tra c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh khi xu\u1ea5t hi\u1ec7n th\u00f4ng tin m\u1edbi. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>","protected":false},"excerpt":{"rendered":"

        Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Vi\u1ec7c l\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro…<\/p>\n","protected":false},"author":1,"featured_media":17011,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT d\u1ef1a tr\u00ean r\u1ee7i ro, tu\u00e2n th\u1ee7 v\u00e0 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?[:]\" \/>\n<meta property=\"og:description\" content=\"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT d\u1ef1a tr\u00ean r\u1ee7i ro, tu\u00e2n th\u1ee7 v\u00e0 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-12T02:11:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-89.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?\",\"datePublished\":\"2026-09-12T02:11:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/\"},\"wordCount\":2948,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-89.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/\",\"name\":\"[:vi]L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-89.png\",\"datePublished\":\"2026-09-12T02:11:06+00:00\",\"description\":\"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo Quy\u1ebft \u0111\u1ecbnh 1161\\\/Q\u0110-CT d\u1ef1a tr\u00ean r\u1ee7i ro, tu\u00e2n th\u1ee7 v\u00e0 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-89.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-89.png\",\"width\":900,\"height\":603,\"caption\":\"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?[:] - MVA Group","description":"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT d\u1ef1a tr\u00ean r\u1ee7i ro, tu\u00e2n th\u1ee7 v\u00e0 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?[:]","og_description":"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT d\u1ef1a tr\u00ean r\u1ee7i ro, tu\u00e2n th\u1ee7 v\u00e0 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean.","og_url":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/","og_site_name":"MVA Group","article_published_time":"2026-09-12T02:11:06+00:00","og_image":[{"width":900,"height":603,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-89.png","type":"image\/png"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?","datePublished":"2026-09-12T02:11:06+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/"},"wordCount":2948,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-89.png","articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/","url":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/","name":"[:vi]L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-89.png","datePublished":"2026-09-12T02:11:06+00:00","description":"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT d\u1ef1a tr\u00ean r\u1ee7i ro, tu\u00e2n th\u1ee7 v\u00e0 l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean.","breadcrumb":{"@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-89.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-89.png","width":900,"height":603,"caption":"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?"},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/lua-chon-nguoi-nop-thue-de-kiem-tra-thue-hang-nam\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"L\u1ef1a ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf h\u1eb1ng n\u0103m theo ti\u00eau ch\u00ed n\u00e0o?"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/17010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=17010"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/17010\/revisions"}],"predecessor-version":[{"id":17012,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/17010\/revisions\/17012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/17011"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=17010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=17010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=17010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}