{"id":10851,"date":"2021-01-11T20:50:52","date_gmt":"2021-01-11T13:50:52","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10851"},"modified":"2022-03-04T09:10:48","modified_gmt":"2022-03-04T02:10:48","slug":"3-228-nghi-dinh-126-dang-ep-doanh-nghiep-phai-che-loi-nhuan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-228-nghi-dinh-126-dang-ep-doanh-nghiep-phai-che-loi-nhuan\/","title":{"rendered":"3.228. Ngh\u1ecb \u0111\u1ecbnh 126 \u0111ang \u00e9p doanh nghi\u1ec7p ph\u1ea3i… ch\u1ebf l\u1ee3i nhu\u1eadn?"},"content":{"rendered":"(KH&\u0110S) – Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 5\/12\/2020. C\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u b\u0103n kho\u0103n do nh\u1eefng b\u1ea5t c\u1eadp \u0111\u1ebfn v\u00f4 l\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u00a0<\/strong><\/p>\n

T\u01b0 duy \u201c\u0111\u1ebfm cua trong l\u1ed7\u201d<\/strong><\/p>\n

T\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 6, \u0110i\u1ec1u 8 c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 126<\/a>\u00a0c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ea1m n\u1ed9p\u00a0thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a>\u00a0nh\u01b0 sau: \u201cT\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d.<\/p>\n

D\u1ec5 th\u1ea5y, \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh n\u00e0y, m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c doanh thu c\u1ee7a qu\u00fd 4 c\u0169ng nh\u01b0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ea3 n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu nh\u01b0 kh\u00f4ng \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c con s\u1ed1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a c\u1ea3 n\u0103m, doanh nghi\u1ec7p kh\u00f3 c\u00f3 th\u1ec3 t\u1ea1m n\u1ed9p thu\u1ebf TNDN \u0111\u1ee7 75% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/p>\n

Ch\u1eb3ng h\u1ea1n, m\u1ed9t doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0 100 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, h\u1ebft qu\u00fd 3, doanh nghi\u1ec7p \u0111\u00f3 s\u1ebd ph\u1ea3i n\u1ed9p 75 t\u1ef7 \u0111\u1ed3ng. N\u1ebfu ch\u1ec9 n\u1ed9p 50 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p \u0111\u00f3 s\u1ebd c\u00f3 nguy c\u01a1 b\u1ecb ph\u1ea1t v\u00ec s\u1ed1 thu\u1ebf n\u1ed9p kh\u00f4ng kh\u1edbp v\u1edbi t\u1ef7 l\u1ec7 75% theo ngh\u1ecb \u0111\u1ecbnh\u00a0\u0111\u00e3 quy \u0111\u1ecbnh. Khi \u0111\u00f3, m\u1ee9c ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n l\u00e0 \u00a00,03%\/ng\u00e0y.<\/p>\n

\u0110\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 n\u00e2ng m\u1ee9c thu\u1ebf TNDN d\u1ef1 ki\u1ebfn c\u1ee7a n\u0103m t\u00e0i ch\u00ednh l\u00ean cao h\u01a1n k\u1ebf ho\u1ea1ch \u0111\u1ea7u n\u0103m. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh thu c\u0169ng nh\u01b0 l\u1ee3i nhu\u1eadn trong n\u0103m c\u1ee7a doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng r\u1ea5t nhi\u1ec1u. N\u00f3i c\u00e1ch kh\u00e1c, quy \u0111\u1ecbnh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 \u00e9p doanh nghi\u1ec7p ph\u1ea3i “\u0111i\u1ec1u ch\u1ebf” l\u1ee3i nhu\u1eadn n\u1ebfu kh\u00f4ng mu\u1ed1n ch\u1ecbu ph\u1ea1t.<\/p>\n

Trao \u0111\u1ed5i v\u1edbi KH&\u0110S,\u00a0Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>,, ki\u00eam Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC<\/a>) cho r\u1eb1ng, t\u01b0 duy n\u1ed9p tr\u01b0\u1edbc thu\u1ebf TNDN, d\u00f9 bao nhi\u00eau ph\u1ea7n tr\u0103m l\u00e0 ho\u00e0n to\u00e0n v\u00f4 l\u00fd. Kh\u00f4ng gi\u1ed1ng nh\u01b0 thu\u1ebf GTGT l\u00fac n\u00e0o ph\u00e1t sinh th\u00ec n\u1ed9p (n\u1ed9p h\u1ed9). Ho\u1eb7c thu\u1ebf nh\u1eadp kh\u1ea9u, khi n\u00e0o doanh nghi\u1ec7p, ng\u01b0\u1eddi mua mu\u1ed1n nh\u1eadp th\u00ec n\u1ed9p thu\u1ebf. V\u1edbi thu\u1ebf TNDN, doanh nghi\u1ec7p kinh doanh c\u00f3 l\u00e3i m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf. Mu\u1ed1n bi\u1ebft \u0111\u01b0\u1ee3c doanh nghi\u1ec7p kinh doanh c\u00f3 l\u00e3i hay l\u1ed7, ph\u1ea3i ch\u1edd h\u1ebft n\u0103m t\u00e0i ch\u00ednh m\u1edbi bi\u1ebft ch\u00ednh x\u00e1c \u0111\u01b0\u1ee3c.<\/p>\n

Quy \u0111\u1ecbnh tr\u00ean \u201c\u00e9p\u201d doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0a ra tr\u01b0\u1edbc m\u1ed9t con s\u1ed1 l\u00e3i c\u1ee7a n\u0103m, con s\u1ed1 ph\u1ea7n tr\u0103m c\u1ee5 th\u1ec3 v\u00e0 bu\u1ed9c ph\u1ea3i kinh doanh c\u00f3 l\u00e3i trong 3 th\u00e1ng cu\u1ed1i n\u0103m. V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra, n\u1ebfu sang qu\u00fd 4, doanh nghi\u1ec7p l\u00e3i l\u1edbn, v\u01b0\u1ee3t qu\u00e1 m\u1ee9c d\u1ef1 ki\u1ebfn, nh\u01b0 v\u1eady doanh nghi\u1ec7p s\u1ebd vi ph\u1ea1m Ngh\u1ecb \u0111\u1ecbnh, ph\u1ea3i n\u1ed9p ph\u1ea1t. Ng\u01b0\u1ee3c l\u1ea1i, tr\u01b0\u1eddng h\u1ee3p kinh doanh trong qu\u00fd 4 thua l\u1ed7, d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1eb7ng do ph\u1ea3i \u201c\u1ee9ng tr\u01b0\u1edbc\u201d s\u1ed1 ti\u1ec1n thu\u1ebf t\u1eeb qu\u00fd 3. Mu\u1ed1n ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i ch\u1edd \u0111\u1ee3i, v\u00e0 th\u1ee7 t\u1ee5c r\u1ea5t nhi\u1ec1u nhi\u00eau kh\u00ea, nan gi\u1ea3i.<\/p>\n

\u201cDoanh nghi\u1ec7p l\u00e0m sao bi\u1ebft tr\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u00e3i l\u1eddi trong t\u01b0\u01a1ng lai ra sao. H\u1ecd l\u00e0m sao t\u00ednh ch\u00ednh x\u00e1c \u0111\u01b0\u1ee3c 75% thu\u1ebf TNDN c\u1ea3 n\u0103m. T\u01b0 duy \u00e1p \u0111\u1eb7t m\u1ee9c n\u1ed9p tr\u01b0\u1edbc n\u00e0y kh\u00f4ng kh\u00e1c g\u00ec vi\u1ec7c \u201c\u0111\u1ebfm cua trong l\u1ed7\u201d, gi\u1ed1ng v\u1edbi t\u01b0 duy t\u1eeb th\u1eddi bao c\u1ea5p: Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh m\u1ee9c doanh thu, s\u1ea3n l\u01b0\u1ee3ng cho doanh nghi\u1ec7p ph\u1ea3i theo, \u00e1p \u0111\u1eb7t ph\u1ea3i l\u00e3i bao nhi\u00eau, s\u1ea3n xu\u1ea5t bao nhi\u00eau th\u00ec ph\u1ea3i ti\u00eau th\u1ee5 h\u1ebft t\u1eebng \u1ea5y. Cho n\u00ean v\u1ec1 nguy\u00ean t\u1eafc, quy \u0111\u1ecbnh n\u00e0y l\u00e0 sai t\u1eeb g\u1ed1c. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u0169 c\u0169ng \u0111\u00e3 sai r\u1ed3i, Ngh\u1ecb \u0111\u1ecbnh m\u1edbi c\u00e0ng sai th\u00eam, sai ch\u1ed3ng ch\u1ea5t sai khi \u0111\u01b0a ra con s\u1ed1 \u00e1p \u0111\u1eb7t qu\u00e1 l\u1edbn v\u00e0 k\u00e8m theo ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t b\u1ea5t h\u1ee3p l\u00fd\u201d,\u00a0LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1eadn \u0111\u1ecbnh.<\/p>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u1ea1i c\u00f2n b\u1ecb t\u1eadn thu<\/strong><\/p>\n

\u0110\u1ea1i d\u1ecbch Covid-19 \u0111\u00e3 t\u00e1c \u0111\u1ed9ng t\u1edbi nhi\u1ec1u l\u0129nh v\u1ef1c kinh t\u1ebf. M\u1eb7c d\u00f9 d\u1ecbch b\u1ec7nh \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u1ed1t \u1edf trong n\u01b0\u1edbc, nh\u01b0ng \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c c\u1ee7a n\u00f3 v\u1eabn \u0111ang ti\u1ebfp t\u1ee5c ng\u1ea5m s\u00e2u d\u1ea7n v\u00e0o t\u1eebng t\u1ebf b\u00e0o c\u1ee7a n\u1ec1n kinh t\u1ebf. Trong \u0111\u00f3, kh\u1ed1i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu nhi\u1ec1u thi\u1ec7t h\u1ea1i n\u1eb7ng n\u1ec1.<\/p>\n

Vi\u1ec7t Nam l\u00e0 m\u1ed9t \u0111i\u1ec3m s\u00e1ng v\u1ec1 kinh t\u1ebf trong khu v\u1ef1c. Tuy nhi\u00ean, nh\u00ecn v\u00e0o th\u1ef1c t\u1ebf, s\u1ed1 l\u01b0\u1ee3ng\u00a0doanh nghi\u1ec7p ph\u00e1 s\u1ea3n<\/a>, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c gia t\u0103ng nhanh. Theo B\u1ed9 KH&\u0110T, \u01b0\u1edbc t\u00ednh s\u1ed1 doanh nghi\u1ec7p ph\u1ea3i t\u1ea1m d\u1eebng kinh doanh c\u00f3 th\u1eddi h\u1ea1n trong n\u0103m 2020 l\u00e0 46.592, t\u0103ng 62,2% so v\u1edbi n\u0103m 2019. Doanh nghi\u1ec7p ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ebf trong n\u0103m 2020 \u0111\u1ea1t 17.464 doanh nghi\u1ec7p, t\u0103ng 3,7% so v\u1edbi n\u0103m 2019.<\/p>\n

M\u1ed9t lo\u1ea1t nh\u1eefng g\u00f3i h\u1ed7 tr\u1ee3 kinh t\u1ebf l\u1ea7n m\u1ed9t \u0111\u1ec1u b\u1ecb ngh\u1ebdn, kh\u00f4ng th\u1ef1c thi \u0111\u01b0\u1ee3c \u0111\u1ebfn tay ng\u01b0\u1eddi d\u00e2n c\u0169ng nh\u01b0 doanh nghi\u1ec7p kh\u00f3 kh\u0103n. Trong khi \u0111\u00f3, g\u00f3i h\u1ed7 tr\u1ee3 kinh t\u1ebf th\u1ee9 hai, cho \u0111\u1ebfn nay v\u1eabn c\u00f2n \u0111ang dang d\u1edf tr\u00ean b\u00e0n nghi\u00ean c\u1ee9u c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh.<\/p>\n

Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 KH&\u0110T Tr\u1ea7n Qu\u1ed1c Ph\u01b0\u01a1ng cho bi\u1ebft, \u201cT\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y ch\u00fang t\u00f4i ch\u01b0a th\u1ec3 tr\u1ea3 l\u1eddi chi ti\u1ebft \u0111\u01b0\u1ee3c khi n\u00e0o c\u00f3 g\u00f3i h\u1ed7 tr\u1ee3 kinh t\u1ebf l\u1ea7n th\u1ee9 hai, \u00e1p d\u1ee5ng ra sao, quy m\u00f4, ph\u1ea1m vi th\u1ebf n\u00e0o. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u00edn mu\u1ed3i, ch\u00fang t\u00f4i ho\u00e0n t\u1ea5t nghi\u00ean c\u1ee9u, chu\u1ea9n b\u1ecb th\u00ec s\u1ebd th\u00f4ng tin\u201d.<\/p>\n

Nhi\u1ec1u doanh nghi\u1ec7p chia s\u1ebb, cu\u1ed1i n\u0103m m\u1eb7t h\u00e0ng n\u00e0o c\u0169ng l\u00ean gi\u00e1, t\u1eeb x\u0103ng d\u1ea7u cho t\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng c\u0169ng t\u0103ng, ch\u01b0a k\u1ec3 v\u1eeba r\u1ed3i m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u thi\u1ebft y\u1ebfu cho m\u1ed9t s\u1ed1 ng\u00e0nh m\u0169i nh\u1ecdn c\u0169ng b\u1ecb t\u0103ng gi\u00e1 m\u1ea1nh. C\u00f3 kho\u1ea3n t\u0103ng t\u1edbi 25% so v\u1edbi th\u00e1ng 10 khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p lao \u0111ao v\u00ec l\u1ee1 k\u00fd h\u1ee3p \u0111\u1ed3ng gi\u00e1 th\u1ea5p. Nh\u01b0ng thu\u1ebf n\u0103m tr\u01b0\u1edbc v\u00e0 thu\u1ebf qu\u00fd v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u00fang h\u1ea1n, kh\u00f4ng l\u00e0 b\u1ecb ph\u1ea1t l\u00e3i ch\u1eadm n\u1ed9p. Bao nhi\u00eau th\u1ee9 \u0111\u1ed5 l\u00ean \u0111\u1ea7u doanh nghi\u1ec7p, m\u1eb7c d\u00f9 \u0111\u00e3 r\u1ea5t c\u1ed1 g\u1eafng g\u1ed3ng g\u00e1nh \u0111\u1ec3 duy tr\u00ec, hy v\u1ecdng kinh t\u1ebf ph\u1ee5c h\u1ed3i.<\/p>\n

\u201cCh\u00fang t\u00f4i v\u1eabn tr\u00f4ng \u0111\u1ee3i v\u00e0o s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua c\u01a1n b\u0129 c\u1ef1c n\u00e0y. Nh\u01b0ng k\u1ebft qu\u1ea3 h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3. Nay th\u00eam Ngh\u1ecb \u0111\u1ecbnh 126 v\u1edbi quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf phi l\u00fd nh\u01b0 gi\u00e1ng \u0111\u00f2n m\u1ea1nh v\u00e0o doanh nghi\u1ec7p ch\u00fang t\u00f4i\u201d, Gi\u00e1m \u0111\u1ed1c c\u1ee7a m\u1ed9t doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba than th\u1edf.<\/p>\n

Tr\u01b0\u1edbc nh\u1eefng ph\u1ea3n \u1ee9ng c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, m\u1edbi \u0111\u00e2y, \u00f4ng \u0110\u1eb7ng Ng\u1ecdc Minh, Ph\u00f3 T\u1ed5ng C\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, hi\u1ec7n nay ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u00f2n thi\u1ebfu h\u1ee5t, thu ng\u00e2n s\u00e1ch kh\u00f3 kh\u0103n n\u00ean mong doanh nghi\u1ec7p chia s\u1ebb v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi \u00fd ki\u1ebfn tr\u00ean c\u1ee7a \u00f4ng Minh, nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng n\u1ec1n kinh t\u1ebf kh\u00f3 kh\u0103n, doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 k\u1ef3 v\u1ecdng v\u00e0o s\u1ef1 chia s\u1ebb c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Kh\u00f4ng th\u1ec3 b\u1eaft doanh nghi\u1ec7p ph\u1ea3i chia s\u1ebb v\u1edbi Nh\u00e0 n\u01b0\u1edbc b\u1eb1ng c\u00e1ch \u201ct\u1eadn thu\u201d, \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n thu\u1ebf d\u00f9 l\u1ed7 hay l\u00e3i.<\/p>\n

“Nhi\u1ec1u c\u01a1 quan, B\u1ed9, ng\u00e0nh \u0111ang c\u1ed1 g\u1eafng ch\u1ea1y \u0111ua \u0111\u1ec3 ho\u00e0n th\u00e0nh ch\u1ec9 ti\u00eau thu ng\u00e2n s\u00e1ch. Nh\u01b0 th\u1ebf l\u00e0 l\u00e0m h\u1ea1i doanh nghi\u1ec7p, l\u00e0m h\u1ea1i n\u1ec1n kinh t\u1ebf. Theo t\u00f4i, n\u00ean s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u trong Ngh\u1ecb \u0111\u1ecbnh 126 c\u0169ng nh\u01b0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc\u00a0v\u00e0 tr\u00e1nh l\u00e0m t\u1ed5n th\u01b0\u01a1ng th\u00eam cho doanh nghi\u1ec7p”,\u00a0LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n

TU\u1ea4N TH\u1ee6Y<\/p>\n

——-<\/p>\n

Khoa h\u1ecdc & \u0110\u1eddi s\u1ed1ng (Kinh t\u1ebf) 11-01-2021:<\/em><\/strong><\/p>\n

https:\/\/khoahocdoisong.vn\/nghi-dinh-126-dang-ep-doanh-nghiep-phai-che-loi-nhuan-160937.html<\/em><\/a><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

(427\/1.388)<\/em>","protected":false},"excerpt":{"rendered":"

(KH&\u0110S) – Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 5\/12\/2020. C\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u b\u0103n kho\u0103n do nh\u1eefng b\u1ea5t c\u1eadp \u0111\u1ebfn v\u00f4 l\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u00a0 T\u01b0 duy \u201c\u0111\u1ebfm cua trong […]<\/p>\n","protected":false},"author":7,"featured_media":10980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.228. 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