{"id":10101,"date":"2020-04-10T11:05:52","date_gmt":"2020-04-10T04:05:52","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10101"},"modified":"2022-03-02T12:00:05","modified_gmt":"2022-03-02T05:00:05","slug":"2-947-sua-nghi-dinh-chong-chuyen-gia-hoan-tien-tro-luc-dn-luc-kho-khan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-947-sua-nghi-dinh-chong-chuyen-gia-hoan-tien-tro-luc-dn-luc-kho-khan\/","title":{"rendered":"2.947. S\u1eeda Ngh\u1ecb \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1: Ho\u00e0n ti\u1ec1n, ‘tr\u1ee3 l\u1ef1c’ DN l\u00fac kh\u00f3 kh\u0103n"},"content":{"rendered":"

(VNN) –\u00a0 Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p c\u1ea3 n\u01b0\u1edbc \u0111ang kh\u00f3 kh\u0103n v\u00ec Covid-19, nh\u1eefng ch\u00ednh s\u00e1ch h\u1ee3p l\u00fd nh\u01b0 s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20, th\u1ef1c hi\u1ec7n h\u1ed3i t\u1ed3 ho\u00e0n ti\u1ec1n \u0111\u01b0\u1ee3c xem l\u00e0 ngu\u1ed3n tr\u1ee3 l\u1ef1c cho doanh nghi\u1ec7p \u0111ang kh\u00f3 kh\u0103n.<\/h4>\n

Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 h\u1ed3i t\u1ed1<\/strong><\/p>\n

CTCP N\u00f4ng nghi\u1ec7p Qu\u1ed1c t\u1ebf Ho\u00e0ng Anh Gia Lai v\u1eeba c\u00f4ng b\u1ed1 BCTC h\u1ee3p nh\u1ea5t ki\u1ec3m to\u00e1n. Theo \u0111\u00f3, ghi nh\u1eadn theo Ngh\u1ecb \u0111\u1ecbnh 20, l\u1ed7 l\u0169y k\u1ebf c\u1ee7a c\u00f4ng ty n\u00e0y t\u00ednh \u0111\u1ebfn cu\u1ed1i n\u0103m 2019 l\u00e0 2.555 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Th\u1ef1c t\u1ebf c\u1ee7a DN do b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng l\u00e0 l\u00ed do \u0111\u1ec3 m\u1edbi \u0111\u00e2y Hi\u1ec7p h\u1ed9i B\u0110S Vi\u1ec7t Nam ph\u1ea3i ki\u1ebfn ngh\u1ecb g\u1eedi t\u1edbi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ch\u1ec9 \u0111\u1ea1o quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c h\u1ed3i t\u1ed1 cho Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i b\u1ed5 sung N\u0110 20\/2017. Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c h\u1ed3i t\u1ed1 n\u00e0y ho\u00e0n to\u00e0n \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 nh\u01b0 ngu\u1ed3n tr\u1ee3 l\u1ef1c cho doanh nghi\u1ec7p trong t\u00ecnh th\u1ebf kh\u00f3 kh\u0103n v\u00ec Covid-19.<\/p>\n

L\u00e0 ng\u01b0\u1eddi \u0111\u00e3 nhi\u1ec1u l\u1ea7n l\u00ean ti\u1ebfng v\u1ec1 nh\u1eefng b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20\/2017, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 kh\u00f4ng c\u00f3 v\u01b0\u1edbng m\u1eafc v\u1ec1 ph\u00e1p l\u00fd.<\/em><\/p>\n

\u201cT\u00f4i kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c h\u1ed1i 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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u0103m 2015 \u0111\u00e3 n\u00eau r\u00f5, trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o 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 nh\u00e2n, v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc (h\u1ed3i t\u1ed1). \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\u201d, lu\u1eadt s\u01b0 \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, khi \u0111\u01b0\u1ee3c xin \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd cao nh\u1ea5t v\u1ec1 ph\u00e1p lu\u1eadt l\u00e0 B\u1ed9 T\u01b0 ph\u00e1p \u0111\u00e3 n\u00eau quan \u0111i\u1ec3m t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 891\/BTP-PLDSKT ng\u00e0y 13\/3\/2020: \u201cVi\u1ec7c h\u1ed3i t\u1ed1 hay kh\u00f4ng h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u1ec1u 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\u201d.<\/p>\n

\"\"
\nTr\u00ean th\u1ef1c t\u1ebf \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p cho h\u1ed3i t\u1ed1, nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hay C\u00f4ng v\u0103n s\u1ed1 4769\/BTC-TCT ng\u00e0y 07\/04\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xuy\u00ean.C\u00f9ng v\u1edbi B\u1ed9 T\u01b0 ph\u00e1p, \u0111a s\u1ed1 th\u00e0nh vi\u00ean Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1ed3ng \u00fd cho ph\u00e9p h\u1ed3i t\u1ed1 Ngh\u1ecb \u0111\u1ecbnh 20 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c n\u0103m 2017, 2018 v\u00e0 cho ph\u00e9p chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c tr\u1eeb sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo nh\u01b0ng kh\u00f4ng qu\u00e1 5 n\u0103m.<\/p>\n

Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba \u0111\u1ec1u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ho\u1eb7c b\u00f9 tr\u1eeb\u00a0v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 thu\u1ebf ti\u1ebfp theo. V\u00ec th\u1ebf, c\u00e1c chuy\u00ean gia cho r\u1eb1ng vi\u1ec7c h\u1ed3i t\u1ed1 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20 c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3\u00a0 th\u1ec3 hi\u1ec7n s\u1ef1 nh\u1ea5t qu\u00e1n trong ch\u00ednh s\u00e1ch.<\/p>\n

Minh b\u1ea1ch v\u00e0 gi\u1eef \u1ed5n \u0111\u1ecbnh ng\u00e2n s\u00e1ch<\/p>\n

C\u0169ng theo c\u00e1c chuy\u00ean gia c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf doanh nghi\u1ec7p b\u1ecb t\u00ednh sai. Theo \u0111\u00f3, 4.875 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i ho\u00e0n tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u00e1c n\u0103m ti\u1ebfp theo. \u0110i\u1ec1u n\u00e0y kh\u00f4ng l\u00e0m ph\u00e1t sinh chi ng\u00e2n s\u00e1ch n\u0103m 2020 c\u0169ng kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n l\u1ea1i ng\u00e2n s\u00e1ch c\u00e1c n\u0103m 2017, 2018 m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u201cTheo nguy\u00ean t\u1eafc, vi\u1ec7c b\u1ed3i ho\u00e0n lu\u00f4n ch\u1ec9 l\u00e0 tr\u1ea3 l\u1ea1i nh\u1eefng kho\u1ea3n \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u00e0 t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c \u0111\u00e3 thu \u0111\u01b0\u1ee3c n\u00e0y n\u00ean s\u1ebd kh\u00f4ng th\u1ec3 x\u1ea3y ra vi\u1ec7c ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc b\u1ecb m\u1ea5t ti\u1ec1n khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1\u201d, Chuy\u00ean gia kinh t\u1ebf Nguy\u1ec5n Minh Phong n\u00eau \u00fd ki\u1ebfn.<\/p>\n

Ngo\u00e0i ra, theo c\u00e1c chuy\u00ean gia, vi\u1ec7c kh\u1ea5u tr\u1eeb, b\u1ed3i ho\u00e0n tr\u00ean l\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh chung v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 \u01b0u \u0111\u00e3i cho ri\u00eang tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00e0o, \u0111i\u1ec1u n\u00e0y r\u1ea5t kh\u00e1ch quan n\u00ean kh\u00f4ng s\u1ee3 xin – cho.<\/p>\n

Hi\u1ec7n nay, theo c\u01a1 ch\u1ebf t\u1ef1 t\u00ednh, t\u1ef1 khai, t\u1ef1 n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi nh\u1eefng sai ph\u1ea1m khi b\u1ecb c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc ph\u00e1t hi\u1ec7n. V\u00e0 v\u1edbi h\u01a1n 1.000 doanh nghi\u1ec7p b\u1ecb t\u00e1c \u0111\u1ed9ng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20 c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh th\u00ec \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ed1 l\u01b0\u1ee3ng qu\u00e1 l\u1edbn khi\u1ebfn c\u01a1 quan Thu\u1ebf kh\u00f4ng th\u1ec3 gi\u00e1m s\u00e1t \u0111\u01b0\u1ee3c n\u00ean B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng kh\u00f4ng c\u1ea7n ph\u1ea3i lo ng\u1ea1i s\u1ebd ph\u00e1t sinh ti\u00eau c\u1ef1c.<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh gi\u1eef quan \u0111i\u1ec3m kh\u00f4ng cho h\u1ed3i t\u1ed1 l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. \u201cLu\u1eadt thu\u1ebf quy \u0111\u1ecbnh r\u1ea5t r\u00f5 v\u1ec1 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 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? V\u1ea5n \u0111\u1ec1 l\u00e0 ph\u1ea3i s\u00f2ng ph\u1eb3ng v\u00e0 s\u1eeda t\u1eadn g\u1ed1c. 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, \u00f4ng \u0110\u1ee9c nh\u1eadn x\u00e9t.<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, th\u1eadm ch\u00ed ph\u1ea3i s\u1eeda \u0111\u1ed5i t\u1eadn g\u1ed1c \u201cc\u00e1i sai\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. C\u1ee5 th\u1ec3, n\u1ed9i dung kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20. \u201cPh\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, lu\u1eadt s\u01b0 \u0110\u1ee9c ki\u1ebfn ngh\u1ecb. \u201cNh\u00e0 n\u01b0\u1edbc ph\u1ea3i khuy\u1ebfn kh\u00edch b\u1edfi \u0111\u00f3 l\u00e0 chi ph\u00ed th\u1ef1c c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng c\u00f3 l\u00fd n\u00e0o l\u1ea1i ng\u0103n c\u1ea5m hay h\u1ea1n ch\u1ebf. Nhi\u1ec1u doanh nghi\u1ec7p l\u1ed7 m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf h\u00e0ng tr\u0103m t\u1ef7\u201d.<\/em><\/p>\n

Hi\u1ec7n nay, trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p c\u1ea3 n\u01b0\u1edbc \u0111ang kh\u00f3 kh\u0103n v\u00ec \u0111\u1ea1i d\u1ecbch Covid-19 th\u00ec c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ch\u00ednh s\u00e1ch h\u1ee3p t\u00ecnh h\u1ee3p l\u00fd nh\u01b0 cho ph\u00e9p h\u1ed3i t\u1ed1 Ngh\u1ecb \u0111\u1ecbnh 20, \u0111\u01b0\u1ee3c xem nh\u01b0 ngu\u1ed3n tr\u1ee3 l\u1ef1c cho doanh nghi\u1ec7p \u0111ang kh\u00f3 kh\u0103n v\u00ec \u0111\u1ea1i d\u1ecbch Covid- 19.<\/em><\/p>\n

\u201cNgh\u1ecb \u0111\u1ecbnh 41 v\u1eeba ban h\u00e0nh m\u1edbi ch\u1ec9 gia h\u1ea1n th\u1eddi gian n\u1ed9p thu\u1ebf cho doanh nghi\u1ec7p. Trong cu\u1ed9c h\u1ecdp tr\u1ef1c tuy\u1ebfn v\u1edbi c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ng\u00e0y 10\/4 b\u00e0n gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n do Covid-19, Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh s\u1ebd c\u00f3 ch\u00ednh s\u00e1ch m\u1ea1nh h\u01a1n gi\u00fap kinh t\u1ebf b\u1eadt d\u1eady\u201d, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI k\u1ebft lu\u1eadn.<\/em><\/p>\n

\u00a0Ho\u00e0ng H\u1ea3i<\/strong><\/p>\n

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

Vietnamnet <\/em><\/strong>(Kinh doanh) 10-4-2020:<\/em><\/strong><\/p>\n

https:\/\/vietnamnet.vn\/vn\/kinh-doanh\/tai-chinh\/sua-nghi-dinh-20-2017-hoi-to-de-doanh-nghiep-duoc-tro-tho-luc-kho-khan-632580.html<\/em><\/a><\/p>\n

(459\/1.143)<\/em>","protected":false},"excerpt":{"rendered":"

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