{"id":10094,"date":"2020-04-10T10:54:54","date_gmt":"2020-04-10T03:54:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10094"},"modified":"2022-03-02T12:02:29","modified_gmt":"2022-03-02T05:02:29","slug":"2-945-sua-nghi-dinh-20-hoi-to-thue-co-that-su-nguy-hiem-theo-nhu-bo-tai-chinh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-945-sua-nghi-dinh-20-hoi-to-thue-co-that-su-nguy-hiem-theo-nhu-bo-tai-chinh\/","title":{"rendered":"2.945. S\u1eeda ngh\u1ecb \u0111\u1ecbnh 20: H\u1ed3i t\u1ed1 thu\u1ebf c\u00f3 th\u1eadt s\u1ef1 ‘nguy hi\u1ec3m’ theo nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh?"},"content":{"rendered":"

(TN) – Lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh r\u1ea5t “gh\u00ea g\u1edbm” l\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0nh vi vi ph\u1ea1m l\u00ean t\u1edbi 10 n\u0103m. V\u1eady t\u1ea1i sao, v\u1edbi nh\u1eefng kho\u1ea3n n\u1ed9p th\u1eeba l\u1ea1i kh\u00f4ng b\u00f9 tr\u1eeb cho doanh nghi\u1ec7p v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo?<\/h4>\n

H\u1ed3i t\u1ed1 thu\u1ebf s\u1ebd l\u00e0 tin vui gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n<\/p>\n

\"\"<\/p>\n

\u1ea2nh: Ph\u1ea1m H\u00f9ng<\/em><\/p>\n

“V\u1ea5n \u0111\u1ec1 l\u00e0 ph\u1ea3i s\u00f2ng ph\u1eb3ng, sai ph\u1ea3i s\u1eeda. 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\u201d \u2013 Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>, n\u00eau quan \u0111i\u1ec3m v\u1ec1 vi\u1ec7c h\u1ed3i t\u1ed1 kho\u1ea3n thu\u1ebf 2017, 2018 thu sai c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 l\u1ee3i \u00edch h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi<\/strong><\/p>\n

* B\u1ed9\u00a0<\/em>T\u00e0i ch\u00ednh<\/em><\/a>\u00a0m\u1edbi \u0111\u00e2y \u0111\u00e3 c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 20) theo h\u01b0\u1edbng t\u0103ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay l\u00ean 30% thay v\u00ec m\u1ee9c 20% nh\u01b0 hi\u1ec7n t\u1ea1i. \u00d4ng \u0111\u00e1nh gi\u00e1 nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y?<\/em><\/p>\n

– Sau g\u1ea7n 3 n\u0103m \u00e1p d\u1ee5ng\u00a0Ngh\u1ecb \u0111\u1ecbnh 20<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 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, hi\u1ec7n t\u1ea1i, m\u1ee9c tr\u1ea7n n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t s\u1eeda. Th\u1ef1c t\u1ebf, ngay t\u1eeb \u0111\u1ea7u, t\u00f4i v\u1eabn lo l\u1eafng v\u00ec m\u1ee5c \u0111\u00edch c\u1ee7a ngh\u1ecb \u0111\u1ecbnh l\u00e0\u00a0ch\u1ed1ng chuy\u1ec3n gi\u00e1<\/a>\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, h\u1ecd c\u00f3 r\u1ea5t nhi\u1ec1u “chi\u00eau” \u0111\u1ec3 qua m\u1eb7t c\u01a1 quan ch\u1ee9c n\u0103ng nh\u01b0 chuy\u1ec3n gi\u00e1 ngay t\u1eeb nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o. Th\u00e0nh ra, ng\u01b0\u1eddi g\u00e1nh nh\u1ea7m h\u1eadu qu\u1ea3 l\u1ea1i to\u00e0n l\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/p>\n

Tuy v\u1eady, trong th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, vi\u1ec7c n\u00e2ng m\u1ee9c kh\u1ed1ng ch\u1ebf t\u1eeb 20% l\u00ean 30% c\u0169ng c\u01a1 b\u1ea3n x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 s\u1ef1 l\u1eafng nghe \u00fd ki\u1ebfn c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 s\u1ef1 ti\u1ebfp thu, s\u1eeda \u0111\u1ed5i.<\/p>\n

* C\u00e1c DN b\u00e0y t\u1ecf mong mu\u1ed1n Ch\u00ednh ph\u1ee7 cho \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u00f3ng c\u1ee7a n\u0103m 2017, 2018, \u0111\u1eb7c bi\u1ec7t trong t\u00ecnh h\u00ecnh kh\u00f3 kh\u0103n do d\u1ecbch b\u1ec7nh\u00a0<\/em>Covid-19<\/em><\/a>. Th\u1ebf nh\u01b0ng, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn kh\u00f4ng ch\u1ea5p nh\u1eadn v\u1edbi l\u00fd do, vi\u1ec7c n\u00e0y kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed3i t\u1ed1. Theo \u00f4ng, c\u01a1 s\u1edf ph\u00e1p l\u00fd cho vi\u1ec7c h\u1ed3i t\u1ed1 li\u1ec7u c\u00f3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng?<\/em><\/p>\n

– T\u00f4i kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c h\u1ed3i t\u1ed1 l\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd b\u1edfi \u0111i\u1ec1u 152 Lu\u1eadt Ban h\u00e0nh\u00a0v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/a>\u00a0n\u0103m 2015 \u0111\u00e3 n\u00eau r\u00f5, kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc (hi\u1ec7u l\u1ef1c h\u1ed3i t\u1ed1) \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u1edbi ho\u1eb7c n\u1eb7ng h\u01a1n tr\u01b0\u1edbc \u0111\u00f3. Ng\u01b0\u1ee3c l\u1ea1i, th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p h\u1ed3i t\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft \u201c\u0111\u1ec3 b\u1ea3o \u0111\u1ea3m l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, th\u1ef1c hi\u1ec7n quy\u1ec1n, l\u1ee3i \u00edch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u201d. \u0110i\u1ec1u n\u00e0y c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u01b0 ph\u00e1p cho \u00fd ki\u1ebfn kh\u1eb3ng \u0111\u1ecbnh l\u00e0 kh\u00f4ng v\u01b0\u1edbng m\u1eafc.<\/p>\n

V\u1edbi l\u00fd l\u1ebd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, t\u00f4i th\u1ea5y v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau l\u00ean ho\u00e0n to\u00e0n kh\u00f4ng \u0111\u00fang. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o m\u1ed9t tr\u01b0\u1eddng h\u1ee3p l\u00e0 v\u00ec \u201cl\u1ee3i \u00edch chung\u201d m\u00e0 b\u1ecf qua tr\u01b0\u1eddng h\u1ee3p n\u1eefa l\u00e0 v\u00ec \u201cquy\u1ec1n l\u1ee3i c\u1ee7a t\u1ed5 ch\u1ee9c\u201d. Kh\u00f4ng nh\u1eefng th\u1ebf, vi\u1ec7c h\u1ed3i t\u1ed1 n\u00e0y c\u00f2n v\u00ec c\u1ea3 hai l\u1ee3i \u00edch, ngo\u00e0i v\u00ec c\u00e1c doanh nghi\u1ec7p, th\u00ec c\u00f2n v\u00ec c\u1ea3 \u201cl\u1ee3i \u00edch chung\u201d. T\u00f4i ch\u1ec9 n\u00eau m\u1ed9t v\u00ed d\u1ee5 nh\u1ecf \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng hi\u1ec3u. T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam v\u00ec Ngh\u1ecb \u0111\u1ecbnh 20 m\u00e0 ph\u1ea3i n\u1ed9p th\u00eam c\u1ea3 kho\u1ea3ng 500 t\u1ec9 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, d\u1eabn t\u1edbi t\u0103ng gi\u00e1 \u0111i\u1ec7n. Nh\u01b0 th\u1ebf, l\u1ee3i \u00edch chung c\u1ee7a ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i n\u1ed9p ti\u1ec1n \u201coan\u201d \u0111\u1ec3 b\u00f9 v\u00e0o kho\u1ea3n n\u00e0y cho ng\u00e0nh \u0111i\u1ec7n. Khi \u1ea5y, ng\u01b0\u1eddi b\u1ecb \u1ea3nh h\u01b0\u1edfng s\u1ebd l\u00e0 h\u00e0ng tri\u1ec7u con ng\u01b0\u1eddi tr\u00ean \u0111\u1ea5t n\u01b0\u1edbc n\u00e0y, \u0111\u00e2u ph\u1ea3i ch\u1ec9 ri\u00eang m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o.<\/p>\n

\u0110\u00f3 ch\u1ec9 l\u00e0 m\u1ed9t v\u00ed d\u1ee5, trong khi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0\u00a0h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p b\u1ecb t\u00e1c \u0111\u1ed9ng<\/a>, s\u1ee9c \u1ea3nh h\u01b0\u1edfng l\u1edbn h\u01a1n g\u1ea5p nhi\u1ec1u l\u1ea7n. N\u00ean vi\u1ec7c h\u1ed3i t\u1ed1 kh\u00f4ng nh\u1eefng l\u00e0 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, c\u1ee7a doanh nghi\u1ec7p m\u00e0 quan tr\u1ecdng h\u01a1n l\u00e0 c\u00f2n c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u00e0o ph\u00e1p lu\u1eadt.<\/p>\n

Th\u1ef1c t\u1ebf, vi\u1ec7c h\u1ed3i t\u1ed1 c\u0169ng \u0111\u00e3 c\u00f3 ti\u1ec1n l\u1ec7 nhi\u1ec1u l\u1ea7n trong tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1. V\u00ed d\u1ee5 n\u0103m 2014, Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p doanh nghi\u1ec7p h\u1ed3i t\u1ed1 \u00e1p d\u1ee5ng chuy\u1ec3n \u0111\u1ed5i \u01b0u \u0111\u00e3i do ch\u1ea5m d\u1ee9t \u01b0u \u0111\u00e3i theo \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t kh\u1ea9u do th\u1ef1c hi\u1ec7n cam k\u1ebft v\u1edbi WTO cho c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00f3. Kho\u1ea3n thu\u1ebf ch\u00eanh l\u1ec7nh do \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c ch\u00ednh B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a>\u00a0l\u00e0 “kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c n\u0103m sau”.<\/p>\n

H\u1ed3i t\u1ed1 ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ee9c t\u1ea1p<\/strong><\/p>\n

* Vi\u1ec7c kh\u00f4ng \u0111\u1ed3ng \u00fd h\u1ed3i t\u1ed1 theo B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n v\u00ec l\u00fd do kh\u00f4ng c\u00f3 ngu\u1ed3n, ng\u00e2n s\u00e1ch 2017 – 2018 \u0111\u00e3 quy\u1ebft to\u00e1n r\u1ed3i, trong khi kho\u1ea3n 4.875 t\u1ec9 \u0111\u1ed3ng n\u1ebfu b\u1ed3i ho\u00e0n kh\u00f4ng c\u00f3 trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch n\u0103m 2020 tr\u00ecnh Qu\u1ed1c h\u1ed9i. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u1ebb nh\u01b0 \u0111ang m\u1eafc k\u1eb9t trong c\u00e1ch x\u1eed l\u00fd, th\u01b0a \u00f4ng?<\/em><\/p>\n

– V\u1ec1 l\u00fd, \u0111\u00fang l\u00e0 kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch c\u00e1c n\u0103m tr\u01b0\u1edbc, nh\u01b0ng c\u00f3 m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n ho\u00e0n to\u00e0n l\u00e0m \u0111\u01b0\u1ee3c l\u00e0 b\u00f9 tr\u1eeb v\u00e0o c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00e1c n\u0103m ti\u1ebfp theo. Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi nh\u01b0 Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 thu tr\u01b0\u1edbc, nay s\u1ebd tr\u1eeb n\u1ee3 cho doanh nghi\u1ec7p v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo.<\/p>\n

\u0110i\u1ec1u 47, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh c\u00f2n quy \u0111\u1ecbnh r\u00f5, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi h\u1ea1n 10 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, k\u1ec3 c\u1ea3 vi\u1ec7c b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf v\u1edbi nhau; ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo. V\u1eady th\u00ec ch\u1eb3ng c\u00f3 l\u00fd do g\u00ec v\u01b0\u1edbng m\u1eafc n\u1ebfu cho ph\u00e9p h\u1ed3i t\u1ed1, b\u1eb1ng c\u00e1ch b\u00f9 tr\u1eeb cho doanh nghi\u1ec7p v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo? V\u1ea5n \u0111\u1ec1 l\u00e0 ph\u1ea3i s\u00f2ng ph\u1eb3ng, sai ph\u1ea3i s\u1eeda. N\u1ebfu doanh nghi\u1ec7p 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 gian l\u1eadn.<\/p>\n

* Trong v\u0103n b\u1ea3n tr\u00ecnh\u00a0<\/em>Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7<\/em><\/a>\u00a0m\u1edbi \u0111\u00e2y, m\u1eb7c d\u00f9 ph\u1ea7n l\u1edbn \u00fd ki\u1ebfn th\u00e0nh vi\u00ean Ch\u00ednh ph\u1ee7 \u0111\u1ed3ng t\u00ecnh h\u1ed3i t\u1ed1 nh\u01b0ng B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn b\u1ea3o l\u01b0u \u00fd ng\u01b0\u1ee3c l\u1ea1i. M\u1ed9t trong nh\u1eefng l\u00fd l\u1ebd l\u00e0, n\u1ebfu cho \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u1ee9c t\u1ea1p khi tri\u1ec3n khai th\u1ef1c t\u1ebf v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh ti\u00eau c\u1ef1c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n? \u0110i\u1ec1u n\u00e0y th\u1ef1c t\u1ebf c\u00f3 ph\u1ea3i l\u00e0 \u0111i\u1ec1u \u0111\u00e1ng suy ng\u1eabm hay kh\u00f4ng, th\u01b0a \u00f4ng?<\/em><\/p>\n

– Ri\u00eang v\u1ec1 \u0111i\u1ec1u n\u00e0y, t\u00f4i cho r\u1eb1ng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 sai. Vi\u1ec7c h\u1ed3i t\u1ed1 ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ee9c t\u1ea1p. S\u1ed1 thu\u1ebf doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p ch\u00ednh ng\u00e0nh thu\u1ebf \u0111\u00e3 t\u00ednh ra v\u00e0 b\u00e2y gi\u1edd ch\u1ec9 c\u1ea7n b\u00f9 tr\u1eeb ch\u00ednh con s\u1ed1 \u0111\u00f3. N\u1ebfu nghi ng\u1edd, ch\u1eb3ng l\u1ebd c\u01a1 quan ch\u1ee9c n\u0103ng nghi ng\u1edd c\u00e1ch t\u00ednh c\u1ee7a ch\u00ednh m\u00ecnh? Ch\u01b0a k\u1ec3, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u00e3 k\u00ea khai \u0111i\u1ec7n t\u1eed, h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 do c\u01a1 quan thu\u1ebf l\u01b0u gi\u1eef. Vi\u1ec7c n\u00e0y r\u1ea5t d\u1ec5 d\u00e0ng.<\/p>\n

* C\u0169ng c\u00f3 \u00fd ki\u1ebfn l\u00e0 trong giai \u0111o\u1ea1n d\u1ecbch b\u1ec7nh, kh\u00f3 kh\u0103n nh\u01b0 hi\u1ec7n t\u1ea1i, Ch\u00ednh ph\u1ee7 \u0111ang t\u1eadp trung c\u00e1c gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho c\u1ea3 n\u1ec1n kinh t\u1ebf v\u1edbi nh\u1eefng g\u00f3i c\u1ee9u tr\u1ee3 l\u1edbn. Vi\u1ec7c s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 c\u1ea7n thi\u1ebft ph\u1ea3i x\u1eed l\u00fd ngay l\u00fac n\u00e0y kh\u00f4ng, th\u01b0a \u00f4ng?<\/em><\/p>\n

T\u00f4i th\u00ec cho r\u1eb1ng, c\u00e0ng trong nh\u1eefng l\u00fac kh\u00f3 kh\u0103n, ch\u00fang ta c\u00e0ng c\u1ea7n ph\u1ea3i c\u00f3 tinh th\u1ea7n s\u1eeda sai v\u00e0 th\u00e1o g\u1ee1. Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 m\u1edbi \u0111\u00e2y c\u0169ng kh\u1eb3ng \u0111\u1ecbnh s\u1ebd c\u00f3 ch\u00ednh s\u00e1ch m\u1ea1nh h\u01a1n v\u00e0 y\u00eau c\u1ea7u huy \u0111\u1ed9ng t\u1ea5t c\u1ea3 ngu\u1ed3n l\u1ef1c trong n\u01b0\u1edbc, tinh th\u1ea7n qu\u1eadt c\u01b0\u1eddng \u0111\u1ec3 v\u01b0\u1ee3t kh\u00f3, v\u01b0\u01a1n l\u00ean.<\/p>\n

T\u00ecnh h\u00ecnh c\u00e1c doanh nghi\u1ec7p \u0111ang v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n. Th\u1ef1c t\u1ebf, c\u00f3 doanh nghi\u1ec7p \u0111\u00e3 l\u1ed7 n\u1eb7ng nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p th\u00eam kho\u1ea3n thu\u1ebf c\u1ea3 tr\u0103m t\u1ec9 \u0111\u1ed3ng th\u00ec th\u1eadt kh\u00f4ng t\u01b0\u1edfng t\u01b0\u1ee3ng n\u1ed5i. B\u1edfi th\u1ebf, vi\u1ec7c s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20 v\u1edbi n\u1ed9i dung cho h\u1ed3i t\u1ed1 s\u1ebd l\u00e0 tin vui gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam ni\u1ec1m tin v\u00e0 s\u1ee9c s\u1ed1ng.<\/p>\n

V\u00e2n H\u00e0<\/em><\/strong><\/p>\n

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

Thanh ni\u00ean (T\u00e0i ch\u00ednh KD) 10-4-2020:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/tai-chinh-kinh-doanh\/sua-nghi-dinh-20-hoi-to-thue-co-that-su-nguy-hiem-theo-nhu-bo-tai-chinh-1209159.html<\/em><\/a><\/p>\n

(1.516\/1.516)<\/em>","protected":false},"excerpt":{"rendered":"

(TN) – Lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh r\u1ea5t “gh\u00ea g\u1edbm” l\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0nh vi vi ph\u1ea1m l\u00ean t\u1edbi 10 n\u0103m. V\u1eady t\u1ea1i sao, v\u1edbi nh\u1eefng kho\u1ea3n n\u1ed9p th\u1eeba l\u1ea1i kh\u00f4ng b\u00f9 tr\u1eeb cho doanh nghi\u1ec7p v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo? H\u1ed3i t\u1ed1 thu\u1ebf s\u1ebd l\u00e0 tin vui gi\u00fap doanh […]<\/p>\n","protected":false},"author":1,"featured_media":10095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.945. 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