{"id":10510,"date":"2020-05-25T09:28:39","date_gmt":"2020-05-25T02:28:39","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10510"},"modified":"2022-03-03T10:09:35","modified_gmt":"2022-03-03T03:09:35","slug":"3-010-rac-roi-thu-thue-gia-tri-gia-tang-doi-voi-thu-tin-dung","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-010-rac-roi-thu-thue-gia-tri-gia-tang-doi-voi-thu-tin-dung\/","title":{"rendered":"3.010. R\u1eafc r\u1ed1i thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng"},"content":{"rendered":"<strong>(\u0110T) &#8211; C\u01a1 quan thu\u1ebf cho r\u1eb1ng, v\u00ec th\u01b0 t\u00edn d\u1ee5ng (L\/C) l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n n\u00ean y\u00eau c\u1ea7u r\u00e0 so\u00e1t v\u00e0 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Trong khi \u0111\u00f3, theo c\u00e1c ng\u00e2n h\u00e0ng, b\u1ea3n ch\u1ea5t c\u1ee7a L\/C l\u00e0 c\u1ea5p t\u00edn d\u1ee5ng n\u00ean kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf n\u00e0y. T\u1eeb th\u1ef1c ti\u1ec5n ph\u00e1p l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng tri\u1ec3n khai th\u1eddi gian qua, c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, c\u1ea7n b\u00f3c t\u00e1ch r\u00f5 t\u1eebng b\u01b0\u1edbc trong nghi\u1ec7p v\u1ee5 L\/C tr\u01b0\u1edbc khi t\u00ednh chuy\u1ec7n c\u00f3 thu thu\u1ebf hay kh\u00f4ng.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-10511 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/102-450x254.jpg\" alt=\"\" width=\"450\" height=\"254\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/102-450x254.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/102-350x198.jpg 350w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/102.jpg 633w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><em>Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng c\u00f3 thu c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn L\/C nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 b\u1ea3o l\u00e3nh thanh to\u00e1n cho ng\u01b0\u1eddi mua th\u00ec d\u1ecbch v\u1ee5 n\u00e0y ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%. \u1ea2nh: H\u1ed3ng Th\u00e1i<\/em><\/p>\n<p>Theo Lu\u1eadt Thu\u1ebf GTGT n\u0103m 2008, d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Trong khi \u0111\u00f3, c\u01a1 quan thu\u1ebf cho r\u1eb1ng, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, L\/C l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n n\u00ean kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. C\u00f2n theo Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam (VNBA), L\/C v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u1ea5p t\u00edn d\u1ee5ng.<\/p>\n<p>T\u1ea1i v\u0103n b\u1ea3n v\u1eeba g\u1eedi t\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (NHNN), VNBA ph\u1ea3n \u00e1nh vi\u1ec7c T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n ch\u1ec9 \u0111\u1ea1o c\u01a1 quan thu\u1ebf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD) r\u00e0 so\u00e1t, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb th\u01b0 t\u00edn d\u1ee5ng ph\u00e1t sinh t\u1eeb ng\u00e0y 1\/1\/2011 \u0111\u1ebfn nay.<\/p>\n<p>VNBA cho r\u1eb1ng, y\u00eau c\u1ea7u n\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. B\u1edfi l\u1ebd, theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng ch\u1ee9ng t\u1eeb v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, L\/C v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 cam k\u1ebft\/b\u1ea3o l\u00e3nh thanh to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u00e2n h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o l\u00e3nh thanh to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c lu\u1eadt ph\u00e1p coi l\u00e0 h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng (Kho\u1ea3n 14 \u0110i\u1ec1u 4 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 98 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng).<\/p>\n<p>T\u1eeb ph\u00eda c\u01a1 quan thu\u1ebf, \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 thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, kh\u1eb3ng \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 truy thu thu\u1ebf GTGT v\u1edbi L\/C m\u00e0 ch\u1ec9 h\u01b0\u1edbng d\u1eabn c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ed3ng h\u00e0nh c\u00f9ng ng\u00e2n h\u00e0ng r\u00e0 so\u00e1t l\u1ea1i vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT.<\/p>\n<p>\u00d4ng Ph\u1ee5ng cho bi\u1ebft, theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 15 \u0110i\u1ec1u 4 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2011), L\/C l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n, ch\u1ee9 kh\u00f4ng ph\u1ea3i h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng. Theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \u0111\u00f3 l\u00e0 nghi\u1ec7p v\u1ee5 thanh to\u00e1n, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 ch\u1ee9 kh\u00f4ng ph\u1ea3i b\u1ea3o l\u00e3nh v\u00e0 cho vay.<\/p>\n<p>Trong v\u00e0i n\u0103m g\u1ea7n \u0111\u00e2y, c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m to\u00e1n, thanh tra \u0111\u00e3 g\u1eb7p kh\u00fac m\u1eafc n\u00e0y khi th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m to\u00e1n t\u1ea1i m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng. T\u1eeb \u0111\u00f3 \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi L\/C ch\u01b0a.<\/p>\n<p>\u201cN\u1ebfu \u0111\u00e3 l\u00e0 cho vay, \u0111\u00e3 l\u00e0 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng th\u00ec ch\u1eafc ch\u1eafn kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, nh\u01b0ng n\u1ebfu l\u00e0 d\u1ecbch v\u1ee5 th\u00ec \u0111\u1ec1 ngh\u1ecb th\u1ef1c hi\u1ec7n khai v\u00e0 n\u1ed9p thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh\u201d, \u00f4ng Ph\u1ee5ng n\u00f3i.<\/p>\n<p>Th\u1ef1c t\u1ebf nhi\u1ec1u n\u0103m qua, c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung n\u00e0y. \u0110\u00e1ng ch\u00fa \u00fd l\u00e0 C\u00f4ng v\u0103n s\u1ed1 11754\/BTC-CST ng\u00e0y 6\/9\/2010 v\u00e0 C\u00f4ng v\u0103n s\u1ed1 4520\/TCT-DNL ng\u00e0y 4\/10\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n<p>Hai v\u0103n b\u1ea3n n\u00e0y n\u00eau r\u00f5 n\u1ed9i dung, c\u00e1c kho\u1ea3n thu v\u1ec1 ph\u00e1t h\u00e0nh, x\u00e1c nh\u1eadn, th\u00f4ng b\u00e1o L\/C l\u00e0 kho\u1ea3n thu b\u1ea3o l\u00e3nh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng c\u00f3 thu c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn L\/C nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 b\u1ea3o l\u00e3nh thanh to\u00e1n cho ng\u01b0\u1eddi mua th\u00ec d\u1ecbch v\u1ee5 n\u00e0y ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%.<\/p>\n<p><em>Ph\u00e2n t\u00edch t\u1eeb kh\u00eda c\u1ea1nh ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c t\u1ebf tri\u1ec3n khai th\u1eddi gian qua, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, d\u00f9 L\/C l\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u b\u01b0\u1edbc trong nghi\u1ec7p v\u1ee5 n\u00e0y.\u00a0<\/em><\/p>\n<p><em>Do \u0111\u00f3, khi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ch\u01b0a ph\u00e2n \u0111\u1ecbnh r\u00f5 lo\u1ea1i h\u00ecnh c\u1ee7a t\u1eebng b\u01b0\u1edbc trong nghi\u1ec7p v\u1ee5 L\/C l\u00e0 t\u00edn d\u1ee5ng hay phi t\u00edn d\u1ee5ng th\u00ec vi\u1ec7c t\u00ednh thu\u1ebf GTGT cho L\/C t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. \u201cV\u00ec v\u1eady, n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng b\u01b0\u1edbc trong nghi\u1ec7p v\u1ee5 L\/C \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u01b0\u1edbc n\u00e0o ch\u1ecbu thu\u1ebf, b\u01b0\u1edbc n\u00e0o kh\u00f4ng, th\u00ec vi\u1ec7c t\u00ednh thu\u1ebf m\u1edbi th\u1ecfa \u0111\u00e1ng. C\u00f2n trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch r\u00f5 \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t t\u1eebng b\u01b0\u1edbc th\u00ec kh\u00f4ng n\u00ean t\u00ednh thu\u1ebf\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n<p><strong>Xu\u00e2n Y\u1ebfn<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><strong><em>\u0110\u1ea5u th\u1ea7u <\/em><\/strong><strong><em>(T\u00e0i ch\u00ednh) 25-5-2020:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/baodauthau.vn\/tai-chinh\/rac-roi-thu-thue-gia-tri-gia-tang-doi-voi-thu-tin-dung-129995.html\"><em>https:\/\/baodauthau.vn\/tai-chinh\/rac-roi-thu-thue-gia-tri-gia-tang-doi-voi-thu-tin-dung-129995.html<\/em><\/a><\/p>\n<p><em>(142\/851)<\/em><\/p>\n<p><em>N\u00f3i r\u00f5 m\u1edf th\u01b0 t\u00edn d\u1ee5ng l\u00e0 b\u1ea3o l\u00e3nh, m\u00e0 \u0111\u0103ng th\u00ec t\u00f9 m\u00f9.<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110T) &#8211; C\u01a1 quan thu\u1ebf cho r\u1eb1ng, v\u00ec th\u01b0 t\u00edn d\u1ee5ng (L\/C) l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n n\u00ean y\u00eau c\u1ea7u r\u00e0 so\u00e1t v\u00e0 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Trong khi \u0111\u00f3, theo c\u00e1c ng\u00e2n h\u00e0ng, b\u1ea3n ch\u1ea5t c\u1ee7a L\/C l\u00e0 c\u1ea5p t\u00edn d\u1ee5ng n\u00ean kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf n\u00e0y. T\u1eeb th\u1ef1c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10511,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3.010. R\u1eafc r\u1ed1i thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng - 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\/3-010-rac-roi-thu-thue-gia-tri-gia-tang-doi-voi-thu-tin-dung\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.010. R\u1eafc r\u1ed1i thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110T) &#8211; C\u01a1 quan thu\u1ebf cho r\u1eb1ng, v\u00ec th\u01b0 t\u00edn d\u1ee5ng (L\/C) l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n n\u00ean y\u00eau c\u1ea7u r\u00e0 so\u00e1t v\u00e0 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). 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