{"id":10497,"date":"2020-05-21T09:14:14","date_gmt":"2020-05-21T02:14:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10497"},"modified":"2022-03-04T13:41:02","modified_gmt":"2022-03-04T06:41:02","slug":"3-006-truy-thu-thue-gia-tri-gia-tang-voi-thu-tin-dung-co-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-006-truy-thu-thue-gia-tri-gia-tang-voi-thu-tin-dung-co-hop-ly\/","title":{"rendered":"3.006. Truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi th\u01b0 t\u00edn d\u1ee5ng c\u00f3 h\u1ee3p l\u00fd?"},"content":{"rendered":"(VNE) – C\u00e1c chuy\u00ean gia cho r\u1eb1ng vi\u1ec7c truy thu, h\u1ed3i t\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng.<\/strong><\/p>\n

Trong c\u00f4ng v\u0103n\u00a0g\u1eedi c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng m\u1edbi \u0111\u00e2y,\u00a0T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, t\u1eeb ng\u00e0y 1\/1\/2011, khi Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng (L\/C) l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n. Do v\u1eady, d\u1ecbch v\u1ee5 n\u00e0y\u00a0s\u1ebd kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 r\u00e0 so\u00e1t, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng (L\/C)\u00a0th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb\u00a0gia t\u0103ng\u00a0theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

Th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u n\u00e0y, hi\u1ec7n c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c ng\u00e2n h\u00e0ng\u00a0r\u00e0 so\u00e1t, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ed1i v\u1edbi\u00a0kho\u1ea3n thu t\u1eeb th\u01b0 t\u00edn d\u1ee5ng ph\u00e1t sinh t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay.<\/p>\n

\"\"<\/p>\n

Giao d\u1ecbch t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng c\u1ed5 ph\u1ea7n \u1edf H\u00e0 N\u1ed9i. \u1ea2nh:\u00a0Giang Huy.<\/em><\/p>\n

Tr\u01b0\u1edbc v\u1ee5 vi\u1ec7c n\u00e0y,\u00a0Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam (VNBA) m\u1edbi \u0111\u00e2y \u0111\u00e3 ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ea1o T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi nghi\u1ec7p v\u1ee5 ph\u00e1t h\u00e0nh th\u01b0 t\u00edn d\u1ee5ng (L\/C). L\u00fd do l\u00e0\u00a0c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u00e1t h\u00e0nh, x\u00e1c nh\u1eadn, th\u00f4ng b\u00e1o L\/C \u0111\u1ec3 b\u1ea3o l\u00e3nh thanh to\u00e1n cho kh\u00e1ch h\u00e0ng l\u00e0 ph\u00ed thu tr\u00ean ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng – kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

Ngo\u00e0i ra, \u0111\u01a1n v\u1ecb n\u00e0y lo ng\u1ea1i vi\u1ec7c truy thu thu\u1ebf, ph\u1ea1t k\u00ea khai sai v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn th\u01b0 t\u00edn d\u1ee5ng ph\u00e1t sinh t\u1eeb \u0111\u1ea7u n\u0103m 2011 \u0111\u1ebfn nay s\u1ebd g\u00e2y t\u00e1c \u0111\u1ed9ng x\u00e1o tr\u1ed9n l\u1edbn, \u1ea3nh h\u01b0\u1edfng x\u1ea5u t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

H\u01a1n n\u1eefa, Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng cho r\u1eb1ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0l\u00e0 thu\u1ebf gi\u00e1n thu, n\u1ebfu\u00a0ph\u1ea3i n\u1ed9p b\u1ed5 sung\u00a0th\u00ec ng\u00e2n h\u00e0ng ph\u1ea3i thu l\u1ea1i t\u1eeb kh\u00e1ch h\u00e0ng. Trong l\u00fac nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c \u0111\u1ed3ng lo\u1ea1t truy thu ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0l\u00e0 kh\u00f4ng kh\u1ea3 thi, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c doanh nghi\u1ec7p li\u00ean quan. Ngo\u00e0i ra, vi\u1ec7c y\u00eau c\u1ea7u “h\u1ed3i t\u1ed1”\u00a0s\u1ebd l\u00e0m ph\u00e1t sinh m\u1ed9t lo\u1ea1t chi ph\u00ed x\u00e3 h\u1ed9i do ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, s\u1ed1 li\u1ec7u v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf…<\/p>\n

Chia s\u1ebb v\u1edbi\u00a0VnExpress<\/em>, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng – V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p l\u1edbn, T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, quy\u1ebft \u0111\u1ecbnh h\u1ed3i t\u1ed1, truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng (L\/C) c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1eeb 2011 t\u1edbi nay \u0111\u1ec1u d\u1ef1a tr\u00ean quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Nh\u00ecn nh\u1eadn v\u1ea5n \u0111\u1ec1 tr\u00ean, Lu\u00e2t s\u01b0 Tr\u1ea7n Minh H\u1ea3i – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt Basi ph\u00e2n t\u00edch, nghi\u1ec7p v\u1ee5 ph\u00e1t h\u00e0nh th\u01b0 t\u00edn d\u1ee5ng \u2013 m\u1edf t\u00e0i kho\u1ea3n t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng thanh to\u00e1n v\u1edbi n\u01b0\u1edbc ngo\u00e0i, v\u1ec1 h\u00ecnh th\u1ee9c gi\u1ed1ng m\u1ed9t d\u1ecbch v\u1ee5. Nh\u01b0ng th\u1ef1c t\u1ebf theo \u00f4ng, \u0111\u00f3 l\u00e0 cam k\u1ebft c\u1ee7a ng\u00e2n h\u00e0ng \u1edf Vi\u1ec7t Nam v\u1edbi ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i nh\u1eb1m b\u1ea3o \u0111\u1ea3m tr\u00e1ch nhi\u1ec7m c\u1ee7a kh\u00e1ch h\u00e0ng t\u1ea1i Vi\u1ec7t Nam khi h\u1ecd ti\u1ebfn h\u00e0nh giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

V\u00ec v\u1eady, ng\u00e2n h\u00e0ng lu\u00f4n \u0111\u00f2i h\u1ecfi kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n ph\u00ed cam k\u1ebft khi m\u1edf th\u01b0 t\u00edn d\u1ee5ng \u0111\u1ec3 d\u1ef1 ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng c\u00f3 vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c.”\u0110\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh mang t\u00ednh ch\u1ea5t t\u00edn d\u1ee5ng n\u00ean kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 \u00e1p thu\u1ebf”, \u00f4ng H\u1ea3i nh\u1eadn x\u00e9t.<\/p>\n

Tuy nhi\u00ean, theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan t\u1edbi d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb d\u1ecbch v\u1ee5 vay v\u1ed1n. V\u00ec v\u1eady, c\u01a1 quan thu\u1ebf coi \u0111\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i ph\u00ed thu tr\u00ean d\u1ecbch v\u1ee5\u00a0n\u00ean quy\u1ebft \u0111\u1ecbnh truy thu, h\u1ed3i t\u1ed1 thu\u1ebf. “Gi\u1eefa hai ch\u1ee7 th\u1ec3 – c\u01a1 quan thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng,\u00a0\u0111ang c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t trong c\u00e1ch hi\u1ec3u v\u00e0 v\u1eadn d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt”, \u00f4ng H\u1ea3i \u0111\u00e1nh gi\u00e1.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu cho bi\u1ebft, kho\u1ea3n ph\u00ed ng\u00e2n h\u00e0ng thu v\u1ec1 t\u1eeb d\u1ecbch v\u1ee5 b\u1ea3o l\u00e3nh s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh,\u00a0l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Theo \u00f4ng Hi\u1ebfu, c\u01a1 quan thu\u1ebf ch\u1ec9 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng (L\/C) khi ng\u00e2n h\u00e0ng n\u1eafm gi\u1eef \u0111\u1ed3ng th\u1eddi hai vai tr\u00f2 – ph\u00e1t h\u00e0nh b\u1ea3o l\u00e3nh t\u00ednh d\u1ee5ng v\u00e0 giao d\u1ecbch h\u00e0ng ho\u00e1.<\/p>\n

“Th\u1ef1c t\u1ebf ng\u00e2n h\u00e0ng ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh t\u00edn d\u1ee5ng th\u01b0, n\u1ebfu mu\u1ed1n thu thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i t\u00ecm t\u1edbi ng\u01b0\u1eddi mua v\u00e0 b\u00e1n h\u00e0ng”, \u00f4ng Hi\u1ebfu nh\u1ea5n m\u1ea1nh.<\/p>\n

C\u00f2n Lu\u1eadt s\u01b0\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam cho r\u1eb1ng, vi\u1ec7c truy thu, h\u1ed3i t\u1ed1 thu\u1ebf l\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng – v\u1ed1n ch\u1ec9 l\u00e0 c\u01a1 quan trung gian, thu thu\u1ebf h\u1ed9 Nh\u00e0 n\u01b0\u1edbc. Theo \u0111\u00f3, m\u1ed9t lo\u1ea1t chi ph\u00ed s\u1ebd ph\u00e1t sinh khi c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, s\u1ed1 li\u1ec7u k\u00ea khai – n\u1ed9p – kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/p>\n

“B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ea3i y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng ch\u1ee7 \u0111\u1ed9ng k\u00ea khai, n\u1ed9p thu\u1ebf cho ng\u00e2n h\u00e0ng ch\u1ee9 kh\u00f4ng th\u1ec3 bu\u1ed9c h\u1ecd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u00e0y”, \u00f4ng \u0110\u1ee9c n\u00f3i<\/em><\/p>\n

\u00d4ng c\u0169ng \u0111\u1ec1 xu\u1ea5t Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng gi\u1eefa t\u00edn d\u1ee5ng v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ph\u1ea3i ch\u1ecbu thu\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng, tr\u00e1nh x\u1ea3y ra truy thu, h\u1ed3i t\u1ed1 thu\u1ebf sau m\u1ed9t th\u1eddi gian th\u1ef1c hi\u1ec7n Lu\u1eadt.<\/em><\/p>\n

Ho\u00e0ng Th\u1eafng<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n

VNExpress (Kinh doanh) 21-5-2020:<\/em><\/strong><\/p>\n

https:\/\/vnexpress.net\/truy-thu-thue-gia-tri-gia-tang-voi-thu-tin-dung-co-hop-ly-4103082.html<\/em><\/a><\/p>\n

(153\/1.049)<\/em>","protected":false},"excerpt":{"rendered":"

(VNE) – C\u00e1c chuy\u00ean gia cho r\u1eb1ng vi\u1ec7c truy thu, h\u1ed3i t\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng. Trong c\u00f4ng v\u0103n\u00a0g\u1eedi c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng m\u1edbi \u0111\u00e2y,\u00a0T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, t\u1eeb ng\u00e0y 1\/1\/2011, khi Lu\u1eadt […]<\/p>\n","protected":false},"author":1,"featured_media":10498,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.006. 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