{"id":22852,"date":"2017-07-12T11:58:00","date_gmt":"2017-07-12T04:58:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=22852"},"modified":"2023-04-08T06:24:52","modified_gmt":"2023-04-07T23:24:52","slug":"xu-ly-vat-chung-khi-xet-xu-vu-an-hinh-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/xu-ly-vat-chung-khi-xet-xu-vu-an-hinh-su\/","title":{"rendered":"X\u1eed l\u00fd v\u1eadt ch\u1ee9ng khi x\u00e9t x\u1eed v\u1ee5 \u00e1n h\u00ecnh s\u1ef1"},"content":{"rendered":"\n

X\u1eed l\u00fd v\u1eadt ch\u1ee9ng khi x\u00e9t x\u1eed v\u1ee5 \u00e1n h\u00ecnh s\u1ef1. Khi x\u00e9t x\u1eed v\u1ee5 \u00e1n h\u00ecnh s\u1ef1, ngo\u00e0i vi\u1ec7c xem x\u00e9t \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 t\u1ed9i danh, h\u00ecnh ph\u1ea1t, tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1, th\u00ec x\u1eed l\u00fd v\u1eadt ch\u1ee9ng lu\u00f4n l\u00e0 m\u1ed9t n\u1ed9i dung kh\u00f4ng th\u1ec3 thi\u1ebfu trong ph\u1ea7n ngh\u1ecb \u00e1n v\u00e0 quy\u1ebft \u0111\u1ecbnh trong b\u1ea3n \u00e1n. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf n\u00e0y sinh v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t.\u00a0<\/p>\n

X\u1eed l\u00fd v\u1eadt ch\u1ee9ng khi x\u00e9t x\u1eed v\u1ee5 \u00e1n h\u00ecnh s\u1ef1<\/strong><\/h2>\n

\u00bb T\u01b0 v\u1ea5n x\u1eed l\u00fd v\u1eadt ch\u1ee9ng l\u00e0 ti\u1ec1n, t\u00e0i s\u1ea3n trong v\u1ee5 \u00e1n h\u00ecnh s\u1ef1<\/a><\/p>\n

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1. Kh\u00e1i qu\u00e1t v\u1ec1 v\u1eadt ch\u1ee9ng v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng<\/strong><\/h3>\n

V\u1eadt ch\u1ee9ng trong v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 (VAHS) l\u00e0 v\u1eadt mang d\u1ea5u v\u1ebft c\u1ee7a t\u1ed9i ph\u1ea1m, v\u1eadt d\u00f9ng \u0111\u1ec3 ch\u1ee9ng minh h\u00e0nh vi ph\u1ea1m t\u1ed9i v\u00e0 c\u00e1c t\u00ecnh ti\u1ebft kh\u00e1c trong v\u1ee5 \u00e1n. Trong m\u1ed9t VAHS, C\u01a1 quan \u0110i\u1ec1u tra (CQ\u0110T) thu th\u1eadp r\u1ea5t nhi\u1ec1u t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt kh\u00e1c nhau. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt n\u00e0o c\u0169ng l\u00e0 v\u1eadt ch\u1ee9ng trong v\u1ee5 \u00e1n. N\u1ebfu t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt thu th\u1eadp trong v\u1ee5 \u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 v\u1eadt ch\u1ee9ng v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u1ea5m l\u01b0u h\u00e0nh, th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i tr\u1ea3 l\u1ea1i. C\u00f2n n\u1ebfu t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt l\u00e0 v\u1eadt ch\u1ee9ng, th\u00ec ph\u1ea3i xem x\u00e9t t\u1ecbch thu n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (NSNN), t\u1ecbch thu ti\u00eau h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu. Do v\u1eady, c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt n\u00e0o l\u00e0 v\u1eadt ch\u1ee9ng, t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt n\u00e0o kh\u00f4ng ph\u1ea3i l\u00e0 v\u1eadt ch\u1ee9ng \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf xem x\u00e9t, x\u1eed l\u00fd.<\/p>\n

C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng tr\u01b0\u1edbc ti\u00ean l\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 46, \u0110i\u1ec1u 47, \u0110i\u1ec1u 48 c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 (BLHS) 2015 v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 89, \u0110i\u1ec1u 106 c\u1ee7a B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 (BLTTHS) 2015.<\/p>\n

Theo \u0111\u00f3, v\u1ec1 nguy\u00ean t\u1eafc, v\u1eadt ch\u1ee9ng trong VAHS ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, trong VAHS, CQ\u0110T th\u01b0\u1eddng thu th\u1eadp r\u1ea5t nhi\u1ec1u t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn v\u1ee5 \u00e1n, nh\u01b0ng kh\u00f4ng ph\u1ea3i t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt n\u00e0o c\u0169ng l\u00e0 v\u1eadt ch\u1ee9ng. Nh\u01b0 v\u1eady, trong m\u1ed9t v\u1ee5 \u00e1n, c\u00f3 th\u1ec3 chia t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt th\u00e0nh 02 nh\u00f3m l\u00e0 v\u1eadt ch\u1ee9ng v\u00e0 v\u1eadt kh\u00f4ng ph\u1ea3i v\u1eadt ch\u1ee9ng. Ngo\u00e0i ra, n\u1ebfu c\u0103n c\u1ee9 v\u00e0o ch\u1ee7 th\u1ec3 s\u1edf h\u1eefu, chi\u1ebfm h\u1eefu, th\u00ec c\u00f3 th\u1ec3 chia th\u00e0nh 02 nh\u00f3m l\u00e0 v\u1eadt thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a b\u1ecb c\u00e1o v\u00e0 v\u1eadt thu\u1ed9c s\u1edf h\u1eefu, qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi kh\u00e1c. \u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt trong m\u1ed9t VAHS, c\u1ea7n ph\u1ea3i k\u1ebft h\u1ee3p 02 c\u00e1ch ph\u00e2n chia tr\u00ean \u0111\u1ec3 t\u1ea1o th\u00e0nh 04 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n

\u2013 V\u1eadt ch\u1ee9ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u1ecb c\u00e1o: X\u1eed l\u00fd b\u1eb1ng c\u00e1ch b\u1ecb t\u1ecbch thu ti\u00eau h\u1ee7y ho\u1eb7c t\u1ecbch thu n\u1ed9p NSNN;<\/p>\n

\u2013 V\u1eadt ch\u1ee9ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi kh\u00e1c: V\u1ec1 nguy\u00ean t\u1eafc l\u00e0 ph\u1ea3i tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p; n\u1ebfu ch\u1ee7 s\u1edf h\u1eefu c\u00f3 l\u1ed7i trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, th\u00ec c\u00f3 th\u1ec3 b\u1ecb t\u1ecbch thu n\u1ed9p NSNN;<\/p>\n

\u2013 V\u1eadt kh\u00f4ng ph\u1ea3i v\u1eadt ch\u1ee9ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u1ecb c\u00e1o: Tr\u1ea3 l\u1ea1i cho b\u1ecb c\u00e1o;<\/p>\n

\u2013 V\u1eadt kh\u00f4ng ph\u1ea3i v\u1eadt ch\u1ee9ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi kh\u00e1c: Tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

L\u01b0u \u00fd:<\/em> Trong 04 tr\u01b0\u1eddng h\u1ee3p tr\u00ean, n\u1ebfu l\u00e0 v\u1eadt thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc c\u1ea5m l\u01b0u h\u00e0nh, th\u00ec kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 v\u1eadt ch\u1ee9ng hay kh\u00f4ng ph\u1ea3i v\u1eadt ch\u1ee9ng, c\u1ee7a b\u1ecb c\u00e1o hay kh\u00f4ng ph\u1ea3i c\u1ee7a b\u1ecb c\u00e1o, \u0111\u1ec1u ph\u1ea3i b\u1ecb xem x\u00e9t t\u1ecbch thu n\u1ed9p NSNN ho\u1eb7c t\u1ecbch thu ti\u00eau h\u1ee7y; V\u1eadt ch\u1ee9ng l\u00e0 \u0111\u1ed9ng v\u1eadt hoang d\u00e3 v\u00e0 th\u1ef1c v\u1eadt ngo\u1ea1i l\u1ea1i th\u00ec giao cho t\u1ed5 ch\u1ee9c chuy\u00ean ng\u00e0nh c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n

V\u1ec1 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd v\u1eadt ch\u1ee9ng: V\u1ec1 nguy\u00ean t\u1eafc, v\u1ee5 \u00e1n k\u1ebft th\u00fac \u1edf giai \u0111o\u1ea1n n\u00e0o, th\u00ec c\u01a1 quan \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1eadt ch\u1ee9ng. V\u00ed d\u1ee5: V\u1ee5 \u00e1n \u0111\u00ecnh ch\u1ec9 \u1edf giai \u0111o\u1ea1n \u0111i\u1ec1u tra, th\u00ec CQ\u0110T s\u1ebd x\u1eed l\u00fd, v\u1ee5 \u00e1n \u0111\u00ecnh ch\u1ec9 \u1edf giai \u0111o\u1ea1n truy t\u1ed1, th\u00ec Vi\u1ec7n ki\u1ec3m s\u00e1t x\u1eed l\u00fd, v\u1ee5 \u00e1n \u0111\u00ecnh ch\u1ec9 \u1edf giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb x\u00e9t x\u1eed, th\u00ec Ch\u00e1nh \u00e1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, n\u1ebfu t\u1ea1i phi\u00ean t\u00f2a, th\u00ec H\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed x\u1eed l\u00fd.<\/p>\n

Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi v\u1eadt ch\u1ee9ng l\u00e0 lo\u1ea1i mau h\u1ecfng ho\u1eb7c kh\u00f3 b\u1ea3o qu\u1ea3n, th\u00ec \u0111\u01b0\u1ee3c b\u00e1n ngay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c th\u00ec ti\u00eau h\u1ee7y; V\u1eadt ch\u1ee9ng l\u00e0 \u0111\u1ed9ng v\u1eadt hoang d\u00e3 v\u00e0 th\u1ef1c v\u1eadt ngo\u1ea1i lai, th\u00ec c\u00f3 th\u1ec3 x\u1eed l\u00fd ngay m\u00e0 kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn khi k\u1ebft th\u00fac v\u1ee5 \u00e1n.<\/p>\n

2. M\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp trong vi\u1ec7c x\u1eed l\u00fd v\u1eadt ch\u1ee9ng khi x\u00e9t x\u1eed c\u00e1c VAHS<\/strong><\/h3>\n

C\u00e1c quy \u0111\u1ecbnh tr\u00ean cho th\u1ea5y, v\u1ec1 c\u01a1 b\u1ea3n, v\u1eadt ch\u1ee9ng v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eb7t ch\u1ebd. Tuy nhi\u00ean, th\u1ef1c ti\u1ec5n x\u00e9t x\u1eed cho th\u1ea5y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u1eadt ch\u1ee9ng n\u00e0o l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i v\u00e0 v\u1eadt ch\u1ee9ng n\u00e0o kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i \u0111\u00f4i khi c\u00f2n l\u00fang t\u00fang. V\u1ea5n \u0111\u1ec1 n\u00e0y, ch\u01b0a \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng trung \u01b0\u01a1ng quan t\u00e2m, h\u01b0\u1edbng d\u1eabn, n\u00ean \u0111\u00e3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau c\u00f3 c\u00e1ch \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng kh\u00e1c nhau ho\u1eb7c \u1edf c\u00e1c c\u1ea5p x\u00e9t x\u1eed kh\u00e1c nhau, l\u1ea1i c\u00f3 c\u00e1ch nh\u1eadn th\u1ee9c kh\u00e1c nhau v\u1ec1 c\u00f9ng m\u1ed9t v\u1eadt ch\u1ee9ng v\u00e0 c\u00f3 k\u1ebft qu\u1ea3 x\u1eed l\u00fd kh\u00e1c nhau, d\u1eabn \u0111\u1ebfn ph\u1ea3i h\u1ee7y \u00e1n ho\u1eb7c s\u1eeda \u00e1n v\u1ec1 ph\u1ea7n v\u1eadt ch\u1ee9ng. \u0110i\u1ec1u n\u00e0y l\u00e0m cho vi\u1ec7c \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t.<\/p>\n

Xin n\u00eau ra v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 sau \u0111\u1ec3 minh h\u1ecda: Nguy\u1ec5n Th\u1ecb Kim L c\u00f9ng \u0111\u1ed3ng b\u1ecdn b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi \u0111\u00e1nh b\u1ea1c. Theo \u0111\u00f3, v\u00e0o kho\u1ea3ng 22 gi\u1edd ng\u00e0y 22\/02\/2017, Hu\u1ef3nh Th\u1ecb P, Nguy\u1ec5n Th\u1ecb Kim L, H\u1ed3 Xu\u00e2n H, Ng\u00f4 Th\u1ecb C v\u00e0 L\u1ee5c Ch\u00e1nh S c\u00f9ng m\u1ed9t s\u1ed1 ng\u01b0\u1eddi kh\u00e1c c\u00f3 h\u00e0nh vi \u0111\u00e1nh b\u00e0i \u0103n thua b\u1eb1ng ti\u1ec1n v\u1edbi nhau, th\u00ec b\u1ecb b\u1eaft qu\u1ea3 tang, thu gi\u1eef \u0111\u01b0\u1ee3c tr\u00ean chi\u1ebfu b\u1ea1c ti\u1ec1n s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c \u0111\u00e1nh b\u1ea1c c\u00f9ng nhi\u1ec1u t\u00e0i s\u1ea3n kh\u00e1c. Trong \u0111\u00f3, c\u00f3 thu gi\u1eef xe m\u00f4 t\u00f4 c\u1ee7a Hu\u1ef3nh Th\u1ecb P, xe m\u00f4 t\u00f4 c\u1ee7a Nguy\u1ec5n Th\u1ecb Kim L, xe m\u00f4 t\u00f4 c\u1ee7a H\u1ed3 Xu\u00e2n H, xe m\u00f4 t\u00f4 c\u1ee7a L\u1ee5c Ch\u00e1nh S, xe m\u00f4 t\u00f4 c\u1ee7a Ng\u00f4 Th\u1ecb C l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n m\u00e0 c\u00e1c b\u1ecb c\u00e1o \u0111i \u0111\u1ebfn s\u00f2ng b\u1ea1c v\u00e0 g\u1eedi xe b\u00ean ngo\u00e0i, sau \u0111\u00f3 v\u00e0o \u0111\u00e1nh b\u1ea1c.<\/p>\n

T\u1ea1i B\u1ea3n \u00e1n h\u00ecnh s\u1ef1 s\u01a1 th\u1ea9m s\u1ed1 34\/2017\/HS-ST ng\u00e0y 01\/9\/2017 c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n th\u00e0nh ph\u1ed1 S v\u00e0 B\u1ea3n \u00e1n h\u00ecnh s\u1ef1 ph\u00fac th\u1ea9m s\u1ed1 359\/2017\/HS-PT ng\u00e0y 12\/12\/2017 c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ec9nh \u0110T v\u1ec1 ph\u1ea7n x\u1eed l\u00fd v\u1eadt ch\u1ee9ng tuy\u00ean t\u1ecbch thu sung qu\u1ef9 Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi 05 chi\u1ebfc xe thu gi\u1eef c\u1ee7a b\u00e0 P, b\u00e0 L, b\u00e0 H, b\u00e0 C v\u00e0 anh S. T\u1ea1i Quy\u1ebft \u0111\u1ecbnh gi\u00e1m \u0111\u1ed1c th\u1ea9m s\u1ed1 04\/2019\/HS-G\u0110T ng\u00e0y 19\/02\/2019 c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n c\u1ea5p cao t\u1ea1i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh tuy\u00ean h\u1ee7y m\u1ed9t ph\u1ea7n B\u1ea3n \u00e1n h\u00ecnh s\u1ef1 ph\u00fac th\u1ea9m s\u1ed1 359\/2017\/HS-PT ng\u00e0y 12\/12\/2017 v\u00e0 B\u1ea3n \u00e1n h\u00ecnh s\u1ef1 s\u01a1 th\u1ea9m s\u1ed1 34\/2017\/HS-ST ng\u00e0y 01\/9\/2017 v\u1ec1 ph\u1ea7n x\u1eed l\u00fd v\u1eadt ch\u1ee9ng \u0111\u1ed1i v\u1edbi 05 chi\u1ebfc xe thu gi\u1eef tr\u00ean.<\/p>\n

T\u1ea1i B\u1ea3n \u00e1n s\u1ed1 25\/2019\/HS-ST ng\u00e0y 22\/5\/2019 c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n th\u00e0nh ph\u1ed1 S \u0111\u00e3 x\u00e9t x\u1eed l\u1ea1i v\u1ee5 \u00e1n tr\u00ean v\u00e0 nh\u1eadn \u0111\u1ecbnh: \u201c<\/em>Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 47 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 106 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 quy \u0111\u1ecbnh th\u00ec nh\u1eefng \u201cC\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i\u201d m\u1edbi t\u1ecbch thu sung qu\u1ef9 Nh\u00e0 n\u01b0\u1edbc. Do \u0111\u00f3, \u0111\u1ed1i v\u1edbi 05 chi\u1ebfc xe b\u1ecb thu gi\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u1ea1m t\u1ed9i n\u00ean kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ecbch thu sung qu\u1ef9 Nh\u00e0 n\u01b0\u1edbc\u201d<\/em>.<\/p>\n

Nh\u01b0 v\u1eady, c\u00f9ng l\u00e0 xe m\u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 \u0111i \u0111\u00e1nh b\u1ea1c, nh\u01b0ng c\u1ea5p s\u01a1 th\u1ea9m v\u00e0 ph\u00fac th\u1ea9m cho r\u1eb1ng, \u0111\u00f3 l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i, n\u00ean t\u1ecbch thu; nh\u01b0ng c\u1ea5p gi\u00e1m \u0111\u1ed1c th\u1ea9m l\u1ea1i x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i, n\u00ean kh\u00f4ng t\u1ecbch thu. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb hai quan \u0111i\u1ec3m nh\u1eadn th\u1ee9c: Quan \u0111i\u1ec3m<\/em> th\u1ee9 nh\u1ea5t cho r\u1eb1ng,<\/em> c\u00e1c b\u1ecb c\u00e1o kh\u00f4ng th\u1ec3 \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e1nh b\u1ea1c n\u1ebfu kh\u00f4ng c\u00f3 xe, do \u0111\u00f3, xe m\u00e1y ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i v\u00e0 ph\u1ea3i b\u1ecb t\u1ecbch thu; Quan \u0111i\u1ec3m th\u1ee9 hai l\u1ea1i cho r\u1eb1ng,<\/em> ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i ph\u1ea3i l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 c\u1ee7a c\u1ea5u th\u00e0nh t\u1ed9i ph\u1ea1m, trong t\u00ecnh hu\u1ed1ng n\u00e0y c\u00f3 hay kh\u00f4ng c\u00f3 xe m\u00f4 t\u00f4, th\u00ec c\u00e1c b\u1ecb c\u00e1o v\u1eabn c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c h\u00e0nh vi ph\u1ea1m t\u1ed9i.<\/p>\n

\u0110\u00e2y ch\u1ec9 l\u00e0 m\u1ed9t trong s\u1ed1 r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o l\u00e0 v\u1eadt ch\u1ee9ng l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i. V\u1ea5n \u0111\u1ec1 n\u00e0y c\u0169ng th\u01b0\u1eddng x\u1ea3y ra \u1edf nh\u1eefng v\u1ee5 \u00e1n c\u1ed1 \u00fd g\u00e2y th\u01b0\u01a1ng t\u00edch, khi m\u00e0 c\u00e1c b\u1ecb c\u00e1o d\u00f9ng xe m\u00f4 t\u00f4 \u0111i \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e1nh nhau xong r\u1ed3i tr\u1edf v\u1ec1. C\u00f3 T\u00f2a \u00e1n cho r\u1eb1ng, \u0111\u00e2y l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i, n\u00ean t\u1ecbch thu; nh\u01b0ng c\u00f3 T\u00f2a \u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i, n\u00ean tr\u1ea3 l\u1ea1i cho b\u1ecb c\u00e1o. Ho\u1eb7c c\u00e1c v\u1ee5 \u00e1n vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 tham gia giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 c\u00f3 tr\u01b0\u1eddng h\u1ee3p t\u1ecbch thu xe g\u00e2y tai n\u1ea1n, nh\u01b0ng l\u1ea1i c\u00f3 T\u00f2a \u00e1n l\u1ea1i quy\u1ebft \u0111\u1ecbnh tr\u1ea3 cho b\u1ecb c\u00e1o.<\/p>\n

B\u1ea5t c\u1eadp v\u1ec1 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 qua hai d\u1ef1 th\u1ea3o \u00e1n l\u1ec7 m\u00e0 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao v\u1eeba c\u00f4ng b\u1ed1 \u0111\u1ec3 ti\u1ebfp thu \u00fd ki\u1ebfn. C\u1ee5 th\u1ec3 l\u00e0, d\u1ef1 th\u1ea3o \u00e1n l\u1ec7 s\u1ed1 01 n\u0103m 2019 c\u00f3 n\u00eau ra t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1eadt ch\u1ee9ng l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng v\u00e0 d\u1ef1 th\u1ea3o \u00e1n l\u1ec7 s\u1ed1 03 n\u0103m 2019 c\u00f3 n\u00eau ra t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1eadt ch\u1ee9ng l\u00e0 t\u00e0i s\u1ea3n \u0111ang b\u1ecb th\u1ebf ch\u1ea5p \u1edf c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng[1].<\/p>\n

Th\u1ef1c ti\u1ec5n tr\u00ean cho th\u1ea5y, v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a BLHS v\u00e0 BLTTHS \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o l\u00e0 v\u1eadt d\u00f9ng l\u00e0m c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ea1m t\u1ed9i v\u00e0 ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o c\u00f2n r\u1ea5t kh\u00f3 kh\u0103n. Do \u0111\u00f3, c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a H\u1ed9i \u0111\u1ed3ng Th\u1ea9m ph\u00e1n T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao v\u1ec1 nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng, c\u0169ng nh\u01b0 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1eadt ch\u1ee9ng c\u1ee5 th\u1ec3, \u0111\u1ec3 t\u1eeb \u0111\u00f3 th\u1ed1ng nh\u1ea5t trong vi\u1ec7c \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt.<\/p>\n

\n3. <\/strong>M\u1ed9t s\u1ed1 ki\u1ebfn ngh\u1ecb khi \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng<\/strong>\n<\/h3>\n

3.1. V\u1ec1 quan \u0111i\u1ec3m x\u1eed l\u00fd<\/em><\/strong><\/p>\n

3.1.1. V\u1eadt ch\u1ee9ng l\u00e0 xe m\u00e1y, xe \u00f4 t\u00f4 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u1ecb c\u00e1o<\/em><\/p>\n

Th\u1ef1c ti\u1ec5n x\u00e9t x\u1eed cho th\u1ea5y, r\u1ea5t nhi\u1ec1u v\u1ee5 \u00e1n c\u00f3 v\u1eadt ch\u1ee9ng l\u00e0 xe m\u00e1y ho\u1eb7c xe \u00f4 t\u00f4 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u1ecb c\u00e1o. Tuy nhi\u00ean, c\u00e1c T\u00f2a \u00e1n kh\u00e1c nhau l\u1ea1i c\u00f3 c\u00e1ch x\u1eed l\u00fd kh\u00e1c nhau v\u1ec1 lo\u1ea1i v\u1eadt ch\u1ee9ng n\u00e0y.<\/p>\n

V\u00ed d\u1ee5: Trong v\u1ee5 \u00e1n \u0111\u00e1nh b\u1ea1c, b\u1ecb c\u00e1o d\u00f9ng xe m\u00e1y \u0111\u1ec3 \u0111i \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e1nh b\u1ea1c, c\u1ea5p s\u01a1 th\u1ea9m v\u00e0 ph\u00fac th\u1ea9m \u0111\u00e3 t\u1ecbch thu xe m\u00e1y n\u1ed9p NSNN. C\u1ea5p gi\u00e1m \u0111\u1ed1c th\u1ea9m h\u1ee7y \u00e1n \u0111\u1ec3 x\u00e9t x\u1eed s\u01a1 th\u1ea9m l\u1ea1i v\u1ec1 ph\u1ea7n v\u1eadt ch\u1ee9ng theo h\u01b0\u1edbng tr\u1ea3 l\u1ea1i cho c\u00e1c b\u1ecb c\u00e1o.<\/p>\n

Trong v\u00ed d\u1ee5 \u0111\u00e3 n\u00eau \u1edf tr\u00ean, c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00e2y c\u00f3 ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i hay kh\u00f4ng? N\u1ebfu l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i th\u00ec c\u00f3 th\u1ec3 t\u1ecbch thu n\u1ed9p NSNN, ng\u01b0\u1ee3c l\u1ea1i th\u00ec xem x\u00e9t tr\u1ea3 l\u1ea1i cho b\u1ecb c\u00e1o. M\u1ea5u ch\u1ed1t c\u1ee7a v\u1ea5n \u0111\u1ec1 l\u00e0 \u201cxe m\u00e1y, xe \u00f4 t\u00f4 ph\u1ea3i \u0111\u01b0\u1ee3c d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i\u201d<\/em> th\u00ec m\u1edbi g\u1ecdi l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ea1m t\u1ed9i. T\u1ee9c l\u00e0, vi\u1ec7c s\u1eed d\u1ee5ng xe m\u00e1y, xe \u00f4 t\u00f4 c\u00f3 li\u00ean h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi t\u1ed9i ph\u1ea1m, n\u1ebfu kh\u00f4ng c\u00f3 xe th\u00ec kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh t\u1ed9i ph\u1ea1m trong t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 \u0111\u00f3. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu xe m\u00e1y ch\u1ec9 l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n di chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m ph\u1ea1m t\u1ed9i, th\u00ec x\u00e1c \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n nh\u01b0ng kh\u00f4ng d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i, n\u00ean ph\u1ea3i tr\u1ea3 l\u1ea1i cho b\u1ecb c\u00e1o. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

N\u1ebfu b\u1ecb c\u00e1o d\u00f9ng xe m\u00e1y, ho\u1eb7c c\u00e1c lo\u1ea1i xe kh\u00e1c \u0111\u1ec3 \u0111i \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e1nh nhau, g\u00e2y th\u01b0\u01a1ng t\u00edch cho b\u1ecb h\u1ea1i ho\u1eb7c gi\u1ebft ng\u01b0\u1eddi, sau \u0111\u00f3 d\u00f9ng xe quay v\u1ec1 nh\u00e0 th\u00ec kh\u00f4ng t\u1ecbch thu n\u1ed9p NSNN m\u00e0 tr\u1ea3 l\u1ea1i cho b\u1ecb c\u00e1o. V\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y, v\u1eadt ch\u1ee9ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i. N\u1ebfu b\u1ecb c\u00e1o d\u00f9ng xe m\u00e1y c\u1ed1 \u00fd \u0111\u00e2m, \u0111\u1ee5ng v\u00e0o ng\u01b0\u1eddi kh\u00e1c g\u00e2y th\u01b0\u01a1ng t\u00edch th\u00ec xe m\u00e1y l\u00e0 c\u00f4ng c\u1ee5 d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i; n\u1ebfu c\u00e1c b\u1ecb c\u00e1o d\u00f9ng xe m\u00e1y v\u1eeba ch\u1ea1y xe v\u00e0 v\u1eeba \u0111\u00e1nh, b\u1eafn gi\u1ebft nhau th\u00ec \u0111\u00e2y l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i c\u1ea7n ph\u1ea3i t\u1ecbch thu n\u1ed9p NSNN.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, xe m\u00e1y \u0111\u01b0\u1ee3c thu gi\u1eef trong v\u1ee5 \u00e1n \u0111\u00e1nh b\u1ea1c, t\u1ed5 ch\u1ee9c \u0111\u00e1nh b\u1ea1c th\u00ec c\u0169ng n\u00ean l\u00e0m r\u00f5: N\u1ebfu ch\u1ec9 d\u00f9ng xe m\u00e1y \u0111i \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e1nh b\u1ea1c v\u00e0 \u0111i v\u1ec1 th\u00ec ph\u1ea3i tr\u1ea3 l\u1ea1i; n\u1ebfu v\u1eeba ch\u1ea1y xe v\u1eeba \u0111\u00e1nh b\u1ea1c tr\u00ean xe (\u00f4 t\u00f4), ho\u1eb7c c\u00f3 \u00fd th\u1ee9c l\u00e0 ch\u1ea1y xe \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e1nh b\u1ea1c \u0111\u1ec3 h\u1ebft ti\u1ec1n c\u00f3 th\u1ec3 c\u1ea7m c\u1ed1, l\u1ea5y ti\u1ec1n \u0111\u00f3 ti\u1ebfp t\u1ee5c \u0111\u00e1nh b\u1ea1c th\u00ec t\u1ecbch thu n\u1ed9p NSNN. Ho\u1eb7c c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi t\u1ed5 ch\u1ee9c \u0111\u00e1nh b\u1ea1c d\u00f9ng xe m\u00e1y \u0111\u1ec3 \u0111\u01b0a \u0111\u00f3n con b\u1ea1c t\u1eeb \u0111i\u1ec3m h\u1eb9n \u0111\u1ebfn s\u00f2ng b\u1ea1c th\u00ec \u0111\u00e2y l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i ph\u1ea3i b\u1ecb t\u1ecbch thu.<\/p>\n

Xe m\u00e1y, \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 v\u1eadn chuy\u1ec3n h\u00e0ng c\u1ea5m, v\u1eadn chuy\u1ec3n ma t\u00fay th\u00ec trong t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 n\u00e0y n\u1ebfu kh\u00f4ng c\u00f3 xe m\u00e1y, \u00f4 t\u00f4 th\u00ec t\u1ed9i ph\u1ea1m \u0111\u00e3 kh\u00f4ng x\u1ea3y ra n\u00ean x\u00e1c \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i. C\u1ea7n t\u1ecbch thu n\u1ed9p NSNN.<\/p>\n

\u0110\u1ed1i v\u1edbi xe m\u00e1y trong v\u1ee5 \u00e1n tai n\u1ea1n giao th\u00f4ng th\u00ec vi\u1ec7c g\u00e2y ra tai n\u1ea1n l\u00e0 v\u00f4 \u00fd, do \u0111\u00f3 v\u1ec1 \u00fd th\u1ee9c ch\u1ee7 quan c\u1ee7a b\u1ecb c\u00e1o xe m\u00e1y kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi ph\u1ea1m t\u1ed9i, do v\u1eady kh\u00f4ng t\u1ecbch thu, ti\u00eau h\u1ee7y.<\/p>\n

\u00bb M\u1eabu \u0111\u01a1n xin l\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a ph\u1ea1m nh\u00e2n<\/a><\/p>\n

3.1.2. V\u1eadt ch\u1ee9ng l\u00e0 t\u00e0i s\u1ea3n chung<\/em><\/p>\n

N\u1ebfu v\u1eadt ch\u1ee9ng l\u00e0 t\u00e0i s\u1ea3n chung, th\u00ec c\u1ea7n ph\u1ea3i l\u00e0m r\u00f5 l\u00e0 t\u00e0i s\u1ea3n chung h\u1ee3p nh\u1ea5t hay t\u00e0i s\u1ea3n chung theo ph\u1ea7n. N\u1ebfu t\u00e0i s\u1ea3n chung theo ph\u1ea7n m\u00e0 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u00f3 d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i, th\u00ec t\u1ecbch thu n\u1ed9p NSNN ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u1ecb c\u00e1o. N\u1ebfu l\u00e0 t\u00e0i s\u1ea3n chung h\u1ee3p nh\u1ea5t, th\u00ec c\u1ea7n l\u00e0m r\u00f5 t\u00e0i s\u1ea3n chung h\u1ee3p nh\u1ea5t c\u00f3 ph\u00e2n chia \u0111\u01b0\u1ee3c hay kh\u00f4ng? N\u1ebfu t\u00e0i s\u1ea3n chung h\u1ee3p nh\u1ea5t kh\u00f4ng ph\u00e2n chia \u0111\u01b0\u1ee3c v\u00e0 l\u00e0 t\u00e0i s\u1ea3n duy nh\u1ea5t c\u1ee7a gia \u0111\u00ecnh, n\u1ebfu b\u1ecb t\u1ecbch thu, c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh, th\u00ec xem x\u00e9t kh\u00f4ng t\u1ecbch thu. Thay v\u00e0o \u0111\u00f3, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u00ecnh ph\u1ea1t b\u1ed5 sung l\u00e0 h\u00ecnh ph\u1ea1t ti\u1ec1n (n\u1ebfu \u0111i\u1ec1u lu\u1eadt c\u00f3 quy \u0111\u1ecbnh h\u00ecnh ph\u1ea1t b\u1ed5 sung).<\/p>\n

3.1.3. V\u1eadt ch\u1ee9ng l\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m<\/em><\/p>\n

Th\u1ef1c t\u1ebf, b\u1ecb c\u00e1o d\u00f9ng t\u00e0i s\u1ea3n \u0111\u1ec3 c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p (h\u1ee3p ph\u00e1p) nh\u01b0ng l\u1ea1i d\u00f9ng t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ec3 l\u00e0m c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i. V\u00ed d\u1ee5 nh\u01b0 t\u00ecnh hu\u1ed1ng b\u1ecb c\u00e1o mua xe \u00f4 t\u00f4 tr\u1ea3 g\u00f3p h\u00e0ng th\u00e1ng cho ng\u00e2n h\u00e0ng v\u00e0 d\u00f9ng xe n\u00e0y \u0111\u1ec3 v\u1eadn chuy\u1ec3n h\u00e0ng c\u1ea5m, v\u1eadn chuy\u1ec3n ma t\u00fay\u2026 T\u00ecnh hu\u1ed1ng n\u00e0y kh\u00f4ng n\u00ean t\u1ecbch thu to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00ec kh\u00f4ng \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a b\u00ean c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p nh\u01b0ng c\u0169ng kh\u00f4ng th\u1ec3 giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n cho b\u00ean c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p (v\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p cao h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n). Do v\u1eady, c\u1ea7n giao t\u00e0i s\u1ea3n cho c\u01a1 quan thi h\u00e0nh \u00e1n k\u00ea bi\u00ean x\u1eed l\u00fd theo quy \u0111\u1ecbnh, ph\u1ea7n d\u01b0 c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) sau khi \u0111\u00e3 thanh to\u00e1n xong ngh\u0129a v\u1ee5 b\u1ea3o \u0111\u1ea3m th\u00ec c\u01a1 quan thi h\u00e0nh \u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea bi\u00ean n\u1ed9p NSNN. X\u1eed l\u00fd nh\u01b0 v\u1eady, m\u1ed9t m\u1eb7t v\u1eeba \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a b\u00ean nh\u1eadn t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o, m\u1ed9t m\u1eb7t v\u1eeba x\u1eed l\u00fd \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u1ecb c\u00e1o khi s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n l\u00e0m c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ea1m t\u1ed9i.<\/p>\n

3.1.4. V\u1eadt ch\u1ee9ng m\u00e0 ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng nh\u1eadn l\u1ea1i<\/em><\/p>\n

Trong m\u1ed9t s\u1ed1 v\u1ee5 \u00e1n, v\u1eadt ch\u1ee9ng l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i l\u00e0 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a b\u1ecb c\u00e1o, c\u1ee7a ng\u01b0\u1eddi b\u1ecb h\u1ea1i, ng\u01b0\u1eddi li\u00ean quan\u2026 tuy nhi\u00ean, v\u00ec nhi\u1ec1u l\u00fd do m\u00e0 h\u1ecd kh\u00f4ng nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n. Do v\u1eady, t\u1ea1i phi\u00ean t\u00f2a, c\u1ea7n l\u00e0m r\u00f5 \u00fd ki\u1ebfn c\u1ee7a h\u1ecd c\u00f3 mu\u1ed1n nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n hay kh\u00f4ng? Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n, th\u00ec H\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed xem x\u00e9t, n\u1ebfu c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, th\u00ec t\u1ecbch thu n\u1ed9p NSNN, n\u1ebfu kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec t\u1ecbch thu ti\u00eau h\u1ee7y.<\/p>\n

3.1.5. T\u00e0i s\u1ea3n do ph\u1ea1m t\u1ed9i m\u00e0 c\u00f3<\/em><\/p>\n

V\u1eadt ch\u1ee9ng l\u00e0 ti\u1ec1n, t\u00e0i s\u1ea3n do mua b\u00e1n, \u0111\u1ed5i ch\u00e1c t\u1eeb t\u00e0i s\u1ea3n ph\u1ea1m t\u1ed9i. V\u00ed d\u1ee5: B\u1ecb c\u00e1o d\u00f9ng ti\u1ec1n \u0111i tr\u1ed9m c\u1eafp \u0111\u1ec3 mua xe. T\u00e0i s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng qua \u0111\u00e1nh b\u1ea1c r\u1ed3i mua nh\u00e0, \u0111\u1ea5t.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n g\u1ed1c c\u00f3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p c\u1ee7a b\u1ecb h\u1ea1i, ng\u01b0\u1eddi li\u00ean quan hay kh\u00f4ng? V\u00ed d\u1ee5: B\u1ecb c\u00e1o tr\u1ed9m xe m\u00e1y b\u00e1n l\u1ea5y ti\u1ec1n mua \u0111i\u1ec7n tho\u1ea1i. N\u1ebfu c\u00f3 th\u00ec ph\u1ea3i \u01b0u ti\u00ean k\u00ea bi\u00ean b\u00e1n \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 tr\u1ea3 l\u1ea1i gi\u00e1 tr\u1ecb cho b\u1ecb h\u1ea1i, ng\u01b0\u1eddi li\u00ean quan, n\u1ebfu b\u1ecb c\u00e1o kh\u00f4ng n\u1ed9p kh\u1eafc ph\u1ee5c \u0111\u1ee7 thi\u1ec7t h\u1ea1i tr\u01b0\u1edbc khi T\u00f2a \u00e1n tuy\u00ean \u00e1n. N\u1ebfu b\u1ecb h\u1ea1i, ng\u01b0\u1eddi li\u00ean quan t\u1eeb ch\u1ed1i nh\u1eadn, th\u00ec t\u1ecbch thu, n\u1ed9p NSNN. N\u1ebfu b\u1ecb h\u1ea1i, ng\u01b0\u1eddi li\u00ean quan tuy\u00ean b\u1ed1 cho b\u1ecb c\u00e1o, th\u00ec ghi nh\u1eadn \u00fd ki\u1ebfn c\u1ee7a b\u1ecb h\u1ea1i, ng\u01b0\u1eddi li\u00ean quan tr\u1ea3 cho b\u1ecb c\u00e1o.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n trong c\u00e1c v\u1ee5 \u00e1n kh\u00f4ng c\u00f3 b\u1ecb h\u1ea1i, th\u00ec xem x\u00e9t t\u1ecbch thu n\u1ed9p NSNN (v\u00ed d\u1ee5: ti\u1ec1n do \u0111\u00e1nh b\u1ea1c, b\u00e1n ma t\u00fay\u2026)<\/p>\n

3.1.6. M\u1ed9t s\u1ed1 t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt kh\u00e1c<\/em><\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc, v\u1eadt ch\u1ee9ng ph\u1ea3i b\u1ecb x\u1eed l\u00fd b\u1eb1ng c\u00e1ch t\u1ecbch thu ho\u1eb7c tr\u1ea3 l\u1ea1i. Tuy nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 v\u1eadt ch\u1ee9ng nh\u01b0, b\u0103ng ghi \u00e2m, \u0111\u0129a ghi h\u00ecnh, h\u00ecnh \u1ea3nh l\u00e0 c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i. V\u00ed d\u1ee5: D\u00f9ng h\u00ecnh \u1ea3nh kh\u1ecfa th\u00e2n c\u1ee7a b\u1ecb h\u1ea1i r\u1ea3i kh\u1eafp ph\u1ed1 nh\u1eb1m x\u00fac ph\u1ea1m danh d\u1ef1, nh\u00e2n ph\u1ea9m; th\u01b0 tay trao \u0111\u1ed5i gi\u1eefa b\u1ecb c\u00e1o v\u00e0 b\u1ecb h\u1ea1i th\u1ec3 hi\u1ec7n h\u00e0nh vi l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n c\u1ee7a b\u1ecb c\u00e1o\u2026 m\u1ed9t s\u1ed1 T\u00f2a \u00e1n tuy\u00ean t\u1ecbch thu, ti\u00eau h\u1ee7y \u0111\u1ed1i v\u1edbi ch\u1ee9ng c\u1ee9 n\u00e0y l\u00e0 kh\u00f4ng \u0111\u00fang. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea3i t\u1ecbch thu, l\u01b0u v\u00e0o h\u1ed3 s\u01a1 v\u1ee5 \u00e1n. V\u00ec c\u00e1c ch\u1ee9ng c\u1ee9 n\u00e0y b\u1ecb ti\u00eau h\u1ee7y s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho c\u00f4ng t\u00e1c gi\u00e1m \u0111\u1ed1c th\u1ea9m, t\u00e1i th\u1ea9m v\u1ee5 \u00e1n (n\u1ebfu c\u00f3).<\/p>\n

3.2. V\u1ec1 k\u1ef9 n\u0103ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd v\u1eadt ch\u1ee9ng<\/em><\/strong><\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt trong v\u1ee5 \u00e1n \u0111\u01b0\u1ee3c xem x\u00e9t m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n, kh\u00f4ng b\u1ecf s\u00f3t v\u00e0 x\u1eed l\u00fd ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u00ec c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/p>\n

B\u01b0\u1edbc 1. Th\u1ed1ng k\u00ea t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt c\u1ea7n x\u1eed l\u00fd<\/em><\/p>\n

Nghi\u00ean c\u1ee9u k\u1ef9 h\u1ed3 s\u01a1 v\u00e0 r\u00e0 so\u00e1t v\u1edbi bi\u00ean b\u1ea3n b\u1eaft ng\u01b0\u1eddi, bi\u00ean b\u1ea3n kh\u00e1m x\u00e9t, bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef \u0111\u1ed3 v\u1eadt, t\u00e0i li\u1ec7u; l\u1ec7nh nh\u1eadp kho v\u1eadt ch\u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o xem x\u00e9t h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt c\u00f3 trong h\u1ed3 s\u01a1 v\u1ee5 \u00e1n.<\/p>\n

V\u00ed d\u1ee5: C\u00f3 v\u1ee5 \u00e1n, H\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed ch\u1ec9 xem x\u00e9t \u0111\u1ebfn l\u1ec7nh nh\u1eadp kho v\u1eadt ch\u1ee9ng c\u1ee7a CQ\u0110T l\u1eadp m\u00e0 kh\u00f4ng xem x\u00e9t \u0111\u1ebfn c\u00e1c bi\u00ean b\u1ea3n ti\u1ebfp nh\u1eadn t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt ph\u00e1t sinh trong giai \u0111o\u1ea1n truy t\u1ed1, x\u00e9t x\u1eed, n\u00ean khi quy\u1ebft \u0111\u1ecbnh trong b\u1ea3n \u00e1n, th\u00ec l\u1ea1i thi\u1ebfu s\u00f3t \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u n\u00e0y.<\/p>\n

B\u01b0\u1edbc 2. L\u00e0m r\u00f5 ngu\u1ed3n g\u1ed1c, ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p c\u1ee7a t\u00e0i s\u1ea3n<\/em><\/p>\n

Song song v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed3 v\u1eadt, t\u00e0i li\u1ec7u, th\u00ec ph\u1ea3i l\u00e0m r\u00f5 ngu\u1ed3n g\u1ed1c c\u1ee7a \u0111\u1ed3 v\u1eadt, t\u00e0i li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a ai, ai \u0111ang qu\u1ea3n l\u00fd \u0111\u1ec3 tr\u01b0\u1eddng h\u1ee3p giao tr\u1ea3 th\u00ec ph\u1ea3i \u0111\u00fang ch\u1ee7 th\u1ec3.<\/p>\n

V\u00ed d\u1ee5: V\u1ee5 \u00e1n tr\u1ed9m c\u1eafp t\u00e0i s\u1ea3n, b\u1ecb c\u00e1o tr\u1ed9m \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ee7a nhi\u1ec1u b\u1ecb h\u1ea1i. Do v\u1eady, trong c\u00e1c bi\u00ean b\u1ea3n h\u1ecfi cung, bi\u00ean b\u1ea3n ghi l\u1eddi khai c\u1ee7a b\u1ecb h\u1ea1i, c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u00f4 t\u1ea3 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n, \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n cho \u0111\u00fang ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

B\u01b0\u1edbc 3. Ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i v\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1eadt ch\u1ee9ng v\u00e0 v\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0 v\u1eadt ch\u1ee9ng<\/em><\/p>\n

V\u1eadt ch\u1ee9ng l\u00e0 v\u1eadt \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ea1m t\u1ed9i, v\u1eadt mang d\u1ea5u v\u1ebft t\u1ed9i ph\u1ea1m, v\u1eadt l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a t\u1ed9i ph\u1ea1m, ti\u1ec1n ho\u1eb7c v\u1eadt kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb ch\u1ee9ng minh t\u1ed9i ph\u1ea1m v\u00e0 ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i ho\u1eb7c c\u00f3 \u00fd ngh\u0129a trong vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n. Nh\u1eefng \u0111\u1ed3 v\u1eadt, t\u00e0i li\u1ec7u c\u00f2n l\u1ea1i kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 v\u1eadt ch\u1ee9ng.<\/p>\n

V\u00ed d\u1ee5: Trong v\u1ee5 \u00e1n v\u1ec1 c\u1ed1 \u00fd g\u00e2y th\u01b0\u01a1ng t\u00edch, qu\u00e1 tr\u00ecnh kh\u00e1m nghi\u1ec7m hi\u1ec7n tr\u01b0\u1eddng, CQ\u0110T thu \u0111\u01b0\u1ee3c qu\u1ea7n \u00e1o, g\u1ea1ch \u0111\u00e1, dao, \u1ed1ng t\u00edp s\u1eaft, b\u00e0n gh\u1ebf\u2026 Nh\u01b0 v\u1eady, c\u1ea7n c\u0103n c\u1ee9 v\u00e0o l\u1eddi khai c\u1ee7a c\u00e1c b\u1ecb c\u00e1o, b\u1ecb h\u1ea1i, ng\u01b0\u1eddi l\u00e0m ch\u1ee9ng, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u1eadt tr\u1ef1c ti\u1ebfp d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i: b\u1ecb c\u00e1o d\u00f9ng g\u1ea1ch, \u0111\u00e1 n\u00e9m v\u00e0o b\u1ecb h\u1ea1i g\u00e2y th\u01b0\u01a1ng t\u00edch th\u00ec x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1eadt ch\u1ee9ng, c\u00f2n l\u1ea1i nh\u1eefng v\u1eadt d\u1ee5ng kh\u00e1c m\u1eb7c d\u00f9 xu\u1ea5t hi\u1ec7n t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng, nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 v\u1eadt ch\u1ee9ng.<\/p>\n

B\u01b0\u1edbc 4. X\u00e1c \u0111\u1ecbnh xem t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt n\u00e0o \u0111\u00e3 x\u1eed l\u00fd<\/em><\/p>\n

N\u1ebfu t\u00e0i li\u1ec7u, \u0111\u1ed3 v\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c CQ\u0110T, Vi\u1ec7n ki\u1ec3m s\u00e1t x\u1eed l\u00fd trong giai \u0111o\u1ea1n \u0111i\u1ec1u tra, truy t\u1ed1, th\u00ec kh\u00f4ng xem x\u00e9t.<\/p>\n

B\u01b0\u1edbc 5. Ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh<\/em><\/p>\n

Ti\u1ebfn h\u00e0nh xem x\u00e9t t\u1eebng v\u1eadt ch\u1ee9ng v\u00e0 x\u1eed l\u00fd nh\u01b0 ph\u00e2n t\u00edch \u1edf m\u1ee5c 2. Tinh th\u1ea7n chung l\u00e0, v\u1eadt c\u1ea5m l\u01b0u h\u00e0nh, c\u00f4ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n d\u00f9ng v\u00e0o vi\u1ec7c ph\u1ea1m t\u1ed9i, ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n do ph\u1ea1m t\u1ed9i m\u00e0 c\u00f3 trong v\u1ee5 \u00e1n kh\u00f4ng c\u00f3 b\u1ecb h\u1ea1i, th\u00ec m\u1edbi xem x\u00e9t t\u1ecbch thu, ti\u00eau h\u1ee7y. C\u00f2n c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i, n\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng, th\u00ec n\u00ean xem x\u00e9t tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 vi\u1ec7c x\u1eed l\u00fd v\u1eadt ch\u1ee9ng trong nh\u1eefng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, tr\u00ean th\u1ef1c t\u1ebf c\u00f2n r\u1ea5t nhi\u1ec1u t\u00ecnh hu\u1ed1ng kh\u00e1c m\u00e0 H\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed ph\u1ea3i xem x\u00e9t x\u1eed l\u00fd v\u1eadt ch\u1ee9ng, nh\u01b0ng v\u1ec1 nguy\u00ean t\u1eafc chung l\u00e0 ph\u1ea3i tr\u00ean c\u01a1 s\u1edf c\u00e1c quy \u0111\u1ecbnh c\u1ee7a BLHS, t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 v\u00e0 c\u0169ng ph\u1ea3i xem x\u00e9t \u0111\u1ebfn quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n, ng\u01b0\u1eddi b\u1ecb thi\u1ec7t h\u1ea1i do h\u00e0nh vi ph\u1ea1m t\u1ed9i g\u00e2y ra.\/.<\/p>\n<\/div>\n<\/div>\n

theo Ths H\u00e0 Th\u00e1i Th\u01a1 tapchitoaan.vn<\/em><\/p>\n

\u00bb Lu\u1eadt s\u01b0 b\u00e0o ch\u1eefa h\u00ecnh s\u1ef1<\/a><\/p>\n

\u00bb Lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 cho ng\u01b0\u1eddi b\u1ecb h\u1ea1i<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

X\u1eed l\u00fd v\u1eadt ch\u1ee9ng khi x\u00e9t x\u1eed v\u1ee5 \u00e1n h\u00ecnh s\u1ef1. Khi x\u00e9t x\u1eed v\u1ee5 \u00e1n h\u00ecnh s\u1ef1, ngo\u00e0i vi\u1ec7c xem x\u00e9t \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 t\u1ed9i danh, h\u00ecnh ph\u1ea1t, tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1, th\u00ec x\u1eed l\u00fd v\u1eadt ch\u1ee9ng lu\u00f4n l\u00e0 m\u1ed9t n\u1ed9i dung kh\u00f4ng th\u1ec3 thi\u1ebfu trong ph\u1ea7n ngh\u1ecb \u00e1n v\u00e0 quy\u1ebft \u0111\u1ecbnh trong b\u1ea3n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[213],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/22852"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=22852"}],"version-history":[{"count":5,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/22852\/revisions"}],"predecessor-version":[{"id":36863,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/22852\/revisions\/36863"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=22852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=22852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=22852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}