{"id":10085,"date":"2020-04-09T10:44:12","date_gmt":"2020-04-09T03:44:12","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10085"},"modified":"2022-03-02T12:03:51","modified_gmt":"2022-03-02T05:03:51","slug":"2-943-ls-truong-thanh-duc-de-nghi-phat-lai-nganh-thue-lai-suat-18-nam-vi-thu-sai","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-943-ls-truong-thanh-duc-de-nghi-phat-lai-nganh-thue-lai-suat-18-nam-vi-thu-sai\/","title":{"rendered":"2.943. LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: \u201c\u0110\u1ec1 ngh\u1ecb ph\u1ea1t l\u1ea1i ng\u00e0nh thu\u1ebf l\u00e3i su\u1ea5t 18%\/n\u0103m v\u00ec thu sai”"},"content":{"rendered":"

(B\u0110S) – N\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c r\u1eb1ng \u0111\u1ea7u ra \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p “nh\u1eadp nh\u00e8m”, c\u00f3 y\u1ebfu t\u1ed1 tr\u1ed1n thu\u1ebf, ho\u1eb7c, b\u00f3c t\u00e1ch \u0111\u1ec3 ch\u1ec9 ra \u0111\u01b0\u1ee3c t\u1eebng \u0111\u1ed3ng, ch\u1ed7 n\u00e0o l\u00e0 tr\u1ed1n thu\u1ebf, l\u00e0 chuy\u1ec3n gi\u00e1, l\u00e0 sai… th\u00ec doanh nghi\u1ec7p ph\u1ea3i ch\u1ea5p nh\u1eadn c\u00e1c kho\u1ea3n thu theo Ngh\u1ecb \u0111\u1ecbnh 20, c\u00f2n kh\u00f4ng, th\u00ec B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n h\u1ed3i t\u1ed1 \u0111\u1ec3 tr\u00e1nh b\u1ea5t c\u00f4ng v\u1edbi doanh nghi\u1ec7p.<\/strong><\/h4>\n

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Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, n\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1 th\u00ec 1 \u0111\u1ed3ng c\u0169ng ph\u1ea3i thu, nh\u01b0ng \u0111\u00e2y l\u00e0 thu sai, doanh nghi\u1ec7p kh\u00f4ng chuy\u1ec3n gi\u00e1, kh\u00f4ng \u0103n b\u1edbt, do \u0111\u00f3 c\u1ea7n ph\u1ea3i s\u1eeda v\u00e0 kh\u1eafc ph\u1ee5c t\u1eadn g\u1ed1c.<\/em>\u00a0\u00a0<\/em><\/p>\n

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LU\u1eacT S\u01af T<\/em>R\u01af\u01a0NG THANH \u0110\u1ee8C<\/em><\/p>\n

Tr\u0103m d\u00e2u v\u1eabn \u0111\u1ed5 \u0111\u1ea7u… doanh nghi\u1ec7p<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 20) quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/5\/2017, \u0111\u01b0\u1ee3c \u0111\u1eb7t ra nh\u1eb1m m\u1ee5c \u0111\u00edch ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Tuy nhi\u00ean, ch\u01b0a k\u1ecbp \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u0111\u1eb7t ra, kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 tr\u1edf th\u00e0nh \u201cs\u1ee3i d\u00e2y\u201d tr\u00f3i ch\u1eb7t, k\u00ecm h\u00e3m s\u1ef1 ph\u00e1t tri\u1ec3n, m\u1edf r\u1ed9ng kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc do “ch\u1ed1ng chuy\u1ec3n gi\u00e1 nh\u1ea7m”.<\/p>\n

V\u1edbi h\u00e0ng ng\u00e0n t\u1ef7 \u0111\u1ed3ng thu\u1ebf thu sai t\u1eeb n\u0103m 2017 \u0111\u1ebfn nay, kh\u00f4ng \u00edt doanh nghi\u1ec7p trong n\u01b0\u1edbc \u0111ang l\u00e3i th\u00e0nh l\u1ed7, l\u1ed7 \u00edt th\u00e0nh l\u1ed7 nhi\u1ec1u, trong khi tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

Hai \u0111i\u1ec1u mong m\u1ecfi nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 n\u1ed9i dung t\u0103ng tr\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30% EBITDA v\u00e0 cho ph\u00e9p h\u1ed3i t\u1ed1 \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi c\u00e1c n\u0103m 2017, 2018, \u0111\u1ed3ng th\u1eddi chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, nh\u01b0ng kh\u00f4ng qu\u00e1 5 n\u0103m. Trong b\u1ed1i c\u1ea3nh d\u1ecbch b\u1ec7nh Covid-19 g\u00e2y kh\u00f3 kh\u0103n, t\u00ea li\u1ec7t n\u1ec1n kinh t\u1ebf, doanh nghi\u1ec7p l\u00e2m v\u00e0o c\u1ea3nh “kh\u00f3 ch\u1ed3ng kh\u00f3” nh\u01b0 hi\u1ec7n nay, th\u00ec mong m\u1ecfi \u1ea5y l\u1ea1i c\u00e0ng c\u1ea7n thi\u1ebft v\u00e0 c\u00f3 l\u00fd h\u01a1n bao gi\u1edd h\u1ebft.<\/p>\n

Tuy nhi\u00ean, sau h\u00e0ng lo\u1ea1t ki\u1ebfn ngh\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u0169ng \u0111\u00e3 nh\u1eafc nh\u1edf 3 l\u1ea7n v\u1edbi tinh th\u1ea7n “v\u01b0\u1edbng \u0111\u1ebfn \u0111\u00e2u g\u1ee1 \u0111\u1ebfn \u0111\u1ea5y” B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn l\u00f2ng v\u00f2ng trong m\u1ed9t m\u1edb b\u00f2ng bong.<\/p>\n

M\u1edbi \u0111\u00e2y nh\u1ea5t, sau khi xin \u00fd ki\u1ebfn\u00a0B\u1ed9 T\u01b0 ph\u00e1p<\/a>\u00a0v\u00e0 nh\u1eadn c\u00e2u tr\u1ea3 l\u1eddi r\u1eb1ng, vi\u1ec7c h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng c\u00f3 v\u01b0\u1edbng m\u1eafc v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 ch\u1ee7 y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o quan \u0111i\u1ec3m ch\u00ednh s\u00e1ch c\u1ee7a nh\u00e0 n\u01b0\u1edbc ta, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20 v\u1edbi n\u1ed9i dung n\u00e2ng tr\u1ea7n chi ph\u00ed l\u00e3i vay l\u00ean 30% EBITDA v\u00e0 kh\u00f4ng cho h\u1ed3i t\u1ed1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi n\u0103m 2017, 2018. Sau \u0111\u00f3, m\u1eb7c d\u00f9 \u0111a s\u1ed1 c\u00e1c th\u00e0nh vi\u00ean Ch\u00ednh ph\u1ee7 \u0111\u1ec1u \u0111\u1ed3ng \u00fd cho ph\u00e9p h\u1ed3i t\u1ed1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c n\u0103m 2017, 2018 khi s\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn ti\u1ebfp t\u1ee5c b\u1ea3o l\u01b0u quan \u0111i\u1ec3m c\u1ee7a m\u00ecnh.<\/p>\n

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Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI nh\u1eadn \u0111\u1ecbnh: \u201cN\u1ed9i dung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ed1n d\u0129 sai t\u1eeb c\u01a1 b\u1ea3n, kh\u00f4ng c\u00f3 chuy\u1ec7n n\u00e2ng tr\u1ea7n chi ph\u00ed l\u00e3i vay l\u00ean 30% EBITDA l\u00e0 h\u1ee3p l\u00fd hay kh\u00f4ng, theo t\u00f4i, ph\u1ea3i b\u1ecf \u0111i\u1ec1u kho\u1ea3n n\u00e0y, gi\u1ed1ng nh\u01b0 vi\u1ec7c b\u1ecf tr\u1ea7n chi ph\u00ed qu\u1ea3ng c\u00e1o cho doanh nghi\u1ec7p trong n\u0103m 2015\u201d.<\/em><\/p>\n

Theo lu\u1eadt s\u01b0 \u0110\u1ee9c, vi\u1ec7c n\u00e2ng tr\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30% EBITDA c\u1ee7a D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20 t\u01b0\u01a1ng t\u1ef1 v\u1edbi vi\u1ec7c n\u00e2ng tr\u1ea7n chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i… t\u1eeb 10% l\u00ean 15% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p theo Lu\u1eadt Doanh nghi\u1ec7p 2007[1]<\/strong><\/a>, nh\u01b0ng, sau \u0111\u00f3, Ch\u00ednh ph\u1ee7 \u0111\u00e3 g\u1ee1 b\u1ecf m\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf n\u00e0y v\u00ec nhi\u1ec1u l\u00fd do. Th\u1ee9 nh\u1ea5t, \u0111\u00e2y l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh th\u1ef1c t\u1ebf, h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p th\u00ec c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1ee9 hai, quy \u0111\u1ecbnh \u00e1p tr\u1ea7n b\u1ea5t h\u1ee3p l\u00fd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p ph\u1ea3i gian d\u1ed1i, \u0111\u1ed1i ph\u00f3 thay v\u00ec l\u00e0m \u0111\u00fang, chi th\u1eadt. Th\u1ee9 ba, b\u1ea3n ch\u1ea5t kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p n\u00e0y c\u0169ng ch\u00ednh l\u00e0 kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 th\u1ea5t tho\u00e1t, n\u00ean \u00e1p tr\u1ea7n l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/em><\/p>\n

Lu\u1eadt Doanh nghi\u1ec7p 2007 quy \u0111\u1ecbnh: \u00c1p tr\u1ea7n chi ph\u00ed qu\u1ea3ng c\u00e1o c\u1ee7a doanh nghi\u1ec7p l\u00e0 10% t\u00ednh tr\u00ean t\u1ed5ng chi ph\u00ed kh\u1ea5u tr\u1eeb.<\/p>\n

Sau \u0111\u00f3, trong Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i b\u1ed5 sung, chi ph\u00ed qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c n\u1edbi tr\u1ea7n t\u1eeb 10% l\u00ean 15%. D\u00f9 v\u1eady, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn ti\u1ebfp t\u1ee5c ph\u1ea3n \u0111\u1ed1i v\u00ec m\u1ee9c 15% v\u1eabn ch\u01b0a c\u1edfi tr\u00f3i cho h\u1ecd trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o.<\/p>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2014 quy \u0111\u1ecbnh: “Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u00e3i, hoa h\u1ed3ng\u2026 n\u1ebfu v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kinh doanh \u0111\u1ec3 tr\u1eeb \u0111i thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em>“.<\/p>\n

\u1ede th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng, c\u00e1ch \u00e1p \u0111\u1eb7t tr\u1ea7n c\u1ee9ng nh\u1eafc n\u00e0y \u0111\u00e3 g\u00e2y s\u1ee9c \u00e9p l\u00ean c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u1ed1n \u0111ang v\u1eadt l\u1ed9n trong kh\u00f3 kh\u0103n su\u1ed1t th\u1eddi gian tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Tr\u01b0\u1edbc ki\u1ebfn ngh\u1ecb t\u1eeb doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan, t\u1eeb ng\u00e0y 1\/1\/2015, m\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf 15% \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i c\u1ee7a doanh nghi\u1ec7p ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c g\u1ee1 b\u1ecf.<\/p>\n

\u201cDo g\u1ea7n nh\u01b0 kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c c\u00e1c ch\u00ed ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 li\u00ean quan \u0111\u1ebfn ph\u00eda n\u01b0\u1edbc ngo\u00e0i, n\u00ean ph\u00e1p lu\u1eadt c\u00e1c n\u01b0\u1edbc n\u00f3i chung, Vi\u1ec7t Nam n\u00f3i ri\u00eang bu\u1ed9c ph\u1ea3i \u0111\u1eb7t ra gi\u1edbi h\u1ea1n \u0111\u1ec3 ki\u1ec3m so\u00e1t, tr\u00e1nh gian l\u1eadn, d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i. Tuy nhi\u00ean, ngay c\u1ea3 vi\u1ec7c \u0111\u00e3 \u0111\u1eb7t ra gi\u1edbi h\u1ea1n n\u00e0y, c\u0169ng v\u1eabn c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u gi\u1ea3i ph\u00e1p kh\u00e1c th\u00ec quy \u0111\u1ecbnh n\u00e0y m\u1edbi c\u00f3 \u00fd ngh\u0129a tr\u00ean th\u1ef1c t\u1ebf\u201d, lu\u1eadt s\u01b0 \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n

“N\u1ebfu doanh nghi\u1ec7p l\u00e0m sai, c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf th\u1eadt, th\u00ec 1 \u0111\u1ed3ng c\u0169ng ph\u1ea3i thu”, lu\u1eadt s\u01b0 \u0110\u1ee9c kh\u1eb3ng \u0111\u1ecbnh. Nh\u01b0ng, thay v\u00ec “\u0111\u00e1nh” v\u00e0o c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u1ea1i ph\u1ea3i ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. B\u1edfi v\u1eady m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cngh\u1ecb \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 nh\u1ea7m\u201d.<\/em><\/p>\n

B\u00e0i h\u1ecdc nh\u00e3n ti\u1ec1n cho c\u00e2u chuy\u1ec7n \u201cgi\u1ebft nh\u1ea7m c\u00f2n h\u01a1n b\u1ecf s\u00f3t\u201d c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 vi\u1ec7c t\u0103ng t\u1edbi 500 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (EVN) do \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20. V\u00e0, con s\u1ed1 thu\u1ebf thu sai \u1ea5y kh\u00f4ng \u0111i \u0111\u00e2u kh\u00e1c m\u00e0 l\u1ea1i d\u1ed3n l\u00ean gi\u00e1 \u0111i\u1ec7n, d\u1eabn \u0111\u1ebfn t\u0103ng gi\u00e1 \u0111i\u1ec7n \u0111\u1ec3 b\u00f9 l\u1ed7 cho EVN, \u0111\u1ec3 r\u1ed3i ng\u01b0\u1eddi ch\u1ecbu thi\u1ec7t, ch\u1ecbu \u201coan sai\u201d cu\u1ed1i c\u00f9ng l\u1ea1i l\u00e0 ng\u01b0\u1eddi d\u00e2n.<\/em><\/p>\n

“Con s\u1ed1 500 t\u1ef7 \u0111\u1ed3ng thu\u1ebf ph\u1ea3i thu t\u0103ng l\u00ean \u0111\u1ed1i v\u1edbi EVN m\u00e0 n\u00f3i, kh\u00f4ng ph\u1ea3i EVN mu\u1ed1n chuy\u1ec3n gi\u00e1, hay T\u1eadp \u0111o\u00e0n thu\u1ed9c Nh\u00e0 n\u01b0\u1edbc l\u1ea1i c\u00f3 \u00fd \u0111\u1ed3 g\u00ec v\u1edbi “t\u00fai ti\u1ec1n” c\u1ee7a ch\u00ednh h\u1ecd? Ch\u1ec9 c\u00f3 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i m\u1edbi l\u00e0 nh\u00f3m c\u00f3 m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1, c\u00f2n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ch\u1ec9 c\u00f3 th\u1ec3 l\u00e0 nh\u1ea7m l\u1eabn v\u1ec1 k\u1ef9 thu\u1eadt v\u1edbi c\u00e1c con s\u1ed1 v\u1ec1 thu\u1ebf. Nh\u01b0ng nh\u01b0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a EVN, s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p t\u0103ng do quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 khi\u1ebfn T\u1eadp \u0111o\u00e0n n\u00e0y thua l\u1ed7 v\u00e0 cu\u1ed1i c\u00f9ng \u0111\u00e3 ph\u1ea3i t\u0103ng gi\u00e1 \u0111i\u1ec7n \u0111\u1ec3 gi\u1ea3m l\u1ed7\u201d, \u00f4ng \u0110\u1ee9c cho hay.<\/em><\/p>\n

V\u1eady l\u00e0 tr\u0103m d\u00e2u l\u1ea1i \u0111\u1ed5 \u0111\u1ea7u… doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n.<\/strong><\/p>\n

“B\u1ea3n th\u00e2n B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng c\u1ef1c k\u1ef3 m\u00e2u thu\u1eabn trong vi\u1ec7c h\u1ed3i t\u1ed1”<\/p>\n

M\u1eb7c d\u00f9 \u0111a s\u1ed1 c\u00e1c th\u00e0nh vi\u00ean Ch\u00ednh ph\u1ee7 \u0111\u1ed3ng \u00fd cho ph\u00e9p h\u1ed3i t\u1ed1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c n\u0103m 2017, 2018 khi s\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20, nh\u01b0ng trong t\u1edd tr\u00ecnh m\u1edbi nh\u1ea5t, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn ti\u1ebfp t\u1ee5c b\u1ea3o l\u01b0u quan \u0111i\u1ec3m “kh\u00f4ng h\u1ed3i t\u1ed1” v\u1edbi nh\u1eefng nguy\u00ean nh\u00e2n nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Tr\u01b0\u1edbc h\u1ebft l\u00e0 v\u01b0\u1edbng v\u1ec1 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng, theo \u0111\u00f3, ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u1ebfn ch\u1ec9 l\u00e0 m\u1ed9t nh\u00f3m nh\u1ecf, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, n\u00ean c\u1ea7n c\u00e2n nh\u1eafc vi\u1ec7c h\u1ed3i t\u1ed1.<\/p>\n

C\u1ee5 th\u1ec3, B\u1ed9 T\u00e0i ch\u00ednh cho hay: \u201cTheo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 152 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015, hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc (h\u1ed3i t\u1ed1) c\u1ee7a v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: “1. Ch\u1ec9 trong tr\u01b0\u1eddng h\u1ee3p th\u1eadt c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n, l\u1ee3i \u00edch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i, v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a c\u01a1 quan trung \u01b0\u01a1ng m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc”.<\/p>\n

Qua r\u00e0 so\u00e1t, B\u1ed9 T\u00e0i ch\u00ednh th\u1ea5y d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf, kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i. V\u00ec v\u1eady, vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc\u201d.<\/p>\n

\"\"<\/p>\n

\u1ea2nh minh h\u1ecda.<\/p>\n

L\u00fd do \u0111\u1ea7u ti\u00ean B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng cho h\u1ed3i t\u1ed1 l\u00e0 do \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 r\u01a1i v\u00e0o m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Nh\u01b0ng, \u0111\u1ed1i chi\u1ebfu v\u1edbi kho\u1ea3n 1 \u0110i\u1ec1u 152 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015 m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 d\u1eabn chi\u1ebfu: Vi\u1ec7c h\u1ed3i t\u1ed1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi \u201c\u0111\u1ec3 b\u1ea3o \u0111\u1ea3m l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n, l\u1ee3i \u00edch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i\u201d th\u00ec th\u1ea5y, vi\u1ec7c h\u1ed3i t\u1ed1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay c\u1ea3 v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 \u201ct\u1ed5 ch\u1ee9c\u201d, th\u1eadm ch\u00ed l\u00e0 “c\u00e1 nh\u00e2n\u201d, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u201cm\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng\u201d th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 l\u00fd do \u0111\u1ea7u ti\u00ean m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra.<\/p>\n

H\u01a1n n\u1eefa, \u1edf \u0111i\u1ec3m n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng vi\u1ec7c \u201cs\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf\u201d, ngh\u0129a l\u00e0 s\u1ed1 \u00edt n\u00ean kh\u00f4ng cho \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1.<\/p>\n

Th\u1ebf nh\u01b0ng, c\u0169ng trong v\u0103n b\u1ea3n n\u00e0y, \u1edf ph\u1ea7n cu\u1ed1i B\u1ed9 T\u00e0i ch\u00ednh l\u1ea1i \u0111\u00e1nh gi\u00e1: \u201cM\u1eb7t kh\u00e1c, nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 b\u00e1o c\u00e1o \u1edf tr\u00ean, vi\u1ec7c h\u1ed3i t\u1ed1 s\u1ebd d\u1eabn \u0111\u1ebfn th\u1ee7 t\u1ee5c ph\u1ea3i ho\u00e0n thu\u1ebf cho h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p, n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf ph\u1ea3i ho\u00e0n qua thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n th\u00ec d\u1ec5 d\u1eabn \u0111\u1ebfn ti\u00eau c\u1ef1c\u201d.<\/p>\n

L\u00fd do n\u1eefa m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 c\u1eadp t\u1edbi l\u00e0: \u201cQua r\u00e0 so\u00e1t Lu\u1eadt Thanh tra, B\u1ed9 T\u00e0i ch\u00ednh th\u1ea5y \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ng\u00e0nh thu\u1ebf \u0111\u00e3 x\u1eed l\u00fd truy thu qua thanh, ki\u1ec3m tra n\u1ebfu cho \u0111i\u1ec1u ch\u1ec9nh k\u00ea khai x\u00e1c \u0111\u1ecbnh l\u1ea1i chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo ph\u01b0\u01a1ng \u00e1n h\u1ed3i t\u1ed1 th\u00ec vi\u1ec7c ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u k\u00ea khai l\u1ea1i s\u1ed1 thu\u1ebf s\u1ebd ch\u1ee7 y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u k\u00ea khai l\u1ea1i s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n v\u00ec n\u1ebfu mu\u1ed1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf th\u00ec c\u1ea7n ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m tra n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh k\u00ea khai t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p, nh\u01b0ng c\u01a1 quan thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh thanh tra l\u1ea1i khi ng\u01b0\u1eddi k\u00fd quy\u1ebft \u0111\u1ecbnh thanh tra ph\u00e1t hi\u1ec7n c\u00f3 sai l\u1ea7m, vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee5 th\u1ec3 trong ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng thanh tra ho\u1eb7c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt nghi\u00eam tr\u1ecdng l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t v\u1ee5 vi\u1ec7c. Ch\u1ec9 th\u1ecb s\u1ed1 20\/CT-TTG ng\u00e0y 17\/5\/2020 v\u1ec1 vi\u1ec7c ch\u1ea5n ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u0169ng y\u00eau c\u1ea7u kh\u00f4ng thanh tra, ki\u1ec3m tra qu\u00e1 01 l\u1ea7n\/n\u0103m \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p\u201d.<\/p>\n

Th\u1eafng th\u1eafn \u0111\u00e1nh gi\u00e1 v\u1ec1 tinh th\u1ea7n ti\u1ebfp thu, s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng: ” “T\u1ed9i” to nh\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 \u0111\u00e3 kh\u00f4ng ti\u1ebfp thu, quy\u1ebft \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i kho\u1ea3n 3, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 khi Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam (VNREA) t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o v\u00e0o cu\u1ed1i n\u0103m 2018. V\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u00f3, n\u1ebfu B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft t\u00e2m s\u1eeda v\u00e0 l\u1ea5y \u00fd ki\u1ebfn s\u1eeda \u0111\u1ed5i trong 1, 2 th\u00e1ng th\u00ec ho\u00e0n to\u00e0n quy\u1ebft \u0111\u01b0\u1ee3c. V\u00e0 khi \u0111\u00f3, Th\u1ee7 t\u01b0\u1edbng c\u0169ng \u0111\u00e3 c\u00f3 ch\u1ec9 \u0111\u1ea1o. N\u1ebfu quy\u1ebft \u0111\u1ecbnh ngay khi \u1ea5y th\u00ec s\u1ebd kh\u00f4ng m\u1ea5t th\u1eddi gian v\u00e0o vi\u1ec7c ph\u00e2n t\u00edch c\u00f3 n\u00ean cho h\u1ed3i t\u1ed1 hay kh\u00f4ng nh\u01b0 b\u00e2y gi\u1edd”.<\/em><\/p>\n

Nh\u01b0ng, theo quan \u0111i\u1ec3m c\u1ee7a lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang th\u1ec3 hi\u1ec7n s\u1ef1 m\u00e2u thu\u1eabn trong vi\u1ec7c h\u1ed3i t\u1ed1. B\u1edfi, B\u1ed9 cho ph\u00e9p \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho n\u0103m 2019 nh\u01b0ng l\u1ea1i kh\u00f4ng \u00e1p d\u1ee5ng cho 2 n\u0103m tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 2017 v\u00e0 2018 v\u1edbi r\u1ea5t nhi\u1ec1u vi\u1ec7n d\u1eabn, l\u00fd do. Nh\u01b0ng, n\u1ebfu \u00e1p d\u1ee5ng cho n\u0103m 2019 th\u00ec nay c\u0169ng \u0111\u00e3 sang qu\u00fd II\/2020, \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m 2019.\u00a0<\/em><\/p>\n

Hay ch\u0103ng, nh\u01b0 c\u00e2u chuy\u1ec7n oan sai 40 n\u0103m \u1edf T\u00e2y Ninh hay v\u1ee5 vi\u1ec7c oan sai 20 n\u0103m \u1edf C\u1ea7n Th\u01a1, B\u00ecnh D\u01b0\u01a1ng, B\u1ed9 T\u00e0i ch\u00ednh mu\u1ed1n \u0111\u1ec3 nh\u1eefng “oan sai”, “thu\u1ebf sai” n\u00e0y ti\u1ebfp t\u1ee5c x\u1ea3y ra \u0111\u1ec3 r\u1ed3i 20 n\u0103m sau m\u1edbi xin l\u1ed7i?\u00a0<\/em><\/p>\n

“Nh\u01b0 \u0111\u00e3 n\u00f3i, n\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1 th\u00ec 1 \u0111\u1ed3ng c\u0169ng ph\u1ea3i thu. Nh\u01b0ng \u0111\u00e2y l\u00e0 thu sai, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 t\u1ed9i, kh\u00f4ng chuy\u1ec3n gi\u00e1, kh\u00f4ng \u0103n b\u1edbt. Do \u0111\u00f3, \u201coan sai\u201d n\u00e0y c\u1ea7n s\u1eeda sai v\u00e0 kh\u1eafc ph\u1ee5c t\u1eadn g\u1ed1c, b\u00e2y gi\u1edd l\u00e0 c\u01a1 h\u1ed9i s\u1eeda sai, c\u00f2n \u0111\u1ec3 nhi\u1ec1u n\u0103m n\u1eefa th\u00ec kh\u00f4ng s\u1eeda ch\u1eefa kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c n\u1eefa”, lu\u1eadt s\u01b0 \u0110\u1ee9c cho hay.<\/em><\/p>\n

Theo lu\u1eadt s\u01b0 \u0110\u1ee9c, c\u0169ng s\u1ebd c\u00f3 nh\u1eefng v\u01b0\u1edbng m\u1eafc, c\u00f3 kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 c\u00e2u chuy\u1ec7n kho\u1ea3n thu\u1ebf \u0111\u00e3 thu nay ph\u1ea3i t\u00ednh to\u00e1n \u0111\u1ec3 h\u1ed3i t\u1ed1, nh\u01b0ng v\u1eabn s\u1ebd gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong ho\u00e0n c\u1ea3nh kinh t\u1ebf nh\u01b0 hi\u1ec7n nay, th\u00ec nh\u1eefng n\u1ed7 l\u1ef1c \u0111\u1ec3 tr\u1ea3 l\u1ea1i nh\u1eefng kho\u1ea3n thu sai c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u1ea7n thi\u1ebft h\u01a1n bao gi\u1edd h\u1ebft.<\/em><\/p>\n

“N\u1ebfu\u00a0ch\u1ee9ng minh \u0111\u01b0\u1ee3c r\u1eb1ng \u0111\u1ea7u ra \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p “nh\u1eadp nh\u00e8m”, c\u00f3 y\u1ebfu t\u1ed1 tr\u1ed1n thu\u1ebf, ho\u1eb7c, b\u00f3c t\u00e1ch \u0111\u1ec3 ch\u1ec9 ra \u0111\u01b0\u1ee3c t\u1eebng \u0111\u1ed3ng, ch\u1ed7 n\u00e0o l\u00e0 tr\u1ed1n thu\u1ebf, l\u00e0 chuy\u1ec3n gi\u00e1, l\u00e0 sai… th\u00ec doanh nghi\u1ec7p ph\u1ea3i ch\u1ea5p nh\u1eadn c\u00e1c kho\u1ea3n thu thu\u1ebf, c\u00f2n kh\u00f4ng, th\u00ec B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n h\u1ed3i t\u1ed1 \u0111\u1ec3 tr\u00e1nh b\u1ea5t c\u00f4ng v\u1edbi doanh nghi\u1ec7p”, lu\u1eadt s\u01b0 \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n

Do \u0111\u00f3, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng \u0111\u1ec1 ngh\u1ecb ph\u1ea1t l\u1ea1i ng\u00e0nh thu\u1ebf l\u00e3i su\u1ea5t 18%\/n\u0103m s\u1ed1 ti\u1ec1n “thu\u1ebf oan” doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 hi\u1ec7u l\u1ef1c cho t\u1edbi nay (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ee9c l\u00e3i ch\u1eadm n\u1ed9p m\u00e0 ng\u00e0nh thu\u1ebf \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf), b\u1edfi, “th\u1ebf m\u1edbi l\u00e0 l\u1ebd c\u00f4ng b\u1eb1ng”.<\/em><\/p>\n

Gia Minh<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014<\/em><\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n <\/em><\/strong>(T\u00e0i ch\u00ednh B\u0110S) 09-4-2020:<\/em><\/strong><\/p>\n

https:\/\/reatimes.vn\/ls-truong-thanh-duc-de-nghi-phat-lai-nganh-thue-lai-suat-18-nam-vi-thu-sai-20200408210054743.html<\/em><\/a><\/p>\n

(1.261\/2.663)<\/em><\/p>\n

[1]<\/a>[1] Lu\u1eadt Thu\u1ebf thu nh\u1eadp DN.","protected":false},"excerpt":{"rendered":"

(B\u0110S) – N\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c r\u1eb1ng \u0111\u1ea7u ra \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p “nh\u1eadp nh\u00e8m”, c\u00f3 y\u1ebfu t\u1ed1 tr\u1ed1n thu\u1ebf, ho\u1eb7c, b\u00f3c t\u00e1ch \u0111\u1ec3 ch\u1ec9 ra \u0111\u01b0\u1ee3c t\u1eebng \u0111\u1ed3ng, ch\u1ed7 n\u00e0o l\u00e0 tr\u1ed1n thu\u1ebf, l\u00e0 chuy\u1ec3n gi\u00e1, l\u00e0 sai… th\u00ec doanh nghi\u1ec7p ph\u1ea3i ch\u1ea5p nh\u1eadn c\u00e1c kho\u1ea3n thu theo Ngh\u1ecb \u0111\u1ecbnh 20, c\u00f2n kh\u00f4ng, […]<\/p>\n","protected":false},"author":1,"featured_media":10086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.943. LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: \u201c\u0110\u1ec1 ngh\u1ecb ph\u1ea1t l\u1ea1i ng\u00e0nh thu\u1ebf l\u00e3i su\u1ea5t 18%\/n\u0103m v\u00ec thu sai" - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/2-943-ls-truong-thanh-duc-de-nghi-phat-lai-nganh-thue-lai-suat-18-nam-vi-thu-sai\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.943. LS. 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