{"id":12488,"date":"2018-06-27T10:11:26","date_gmt":"2018-06-27T03:11:26","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=12488"},"modified":"2022-03-07T10:23:30","modified_gmt":"2022-03-07T03:23:30","slug":"2-205-thue-tai-san-can-tap-trung-danh-vao-nhom-nguoi-giau","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-205-thue-tai-san-can-tap-trung-danh-vao-nhom-nguoi-giau\/","title":{"rendered":"2.205. Thu\u1ebf t\u00e0i s\u1ea3n c\u1ea7n t\u1eadp trung “\u0111\u00e1nh” v\u00e0o nh\u00f3m ng\u01b0\u1eddi gi\u00e0u"},"content":{"rendered":"(TQ) – \u1ede c\u00e1c n\u01b0\u1edbc ph\u01b0\u01a1ng t\u00e2y, ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n \u0111\u00f3. Th\u00f4ng qua thu\u1ebf t\u00e0i s\u1ea3n, h\u1ecd n\u1eafm \u0111\u01b0\u1ee3c vi\u1ec7c s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng d\u00e2n. Li\u1ec7u r\u1eb1ng \u1edf Vi\u00eat Nam, thu\u1ebf t\u00e0i s\u1ea3n c\u00f3 l\u00e0m minh b\u1ea1ch h\u00f3a s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a m\u1ecdi ng\u01b0\u1eddi?<\/strong><\/p>\n

Vi Phong<\/strong><\/p>\n

\"\"<\/p>\n\n\n\n
\u00a0\u00d4ng Nguy\u1ec5n Ch\u00ed D\u0169ng, ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i th\u1ea3o. \u1ea2nh Vi Phong<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u1ef1 \u00e1n ch\u00ednh s\u00e1ch Thu\u1ebf t\u00e0i s\u1ea3n d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung v\u00e0o Ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt 2018. \u0110\u00e2y l\u00e0 d\u1ef1 lu\u1eadt c\u00f3 t\u00e1c \u0111\u1ed9ng l\u1edbn trong x\u00e3 h\u1ed9i v\u00e0 c\u00f3 quan h\u1ec7 t\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, k\u1ec3 c\u1ea3 kinh doanh v\u00e0 kh\u00f4ng kinh doanh.<\/p>\n

T\u1ea1i h\u1ed9i th\u1ea3o \u201cThu\u1ebf t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t s\u1ed1 g\u1ee3i \u00fd ch\u00ednh s\u00e1ch cho Vi\u1ec7t Nam\u201d do Vi\u1ec7n Nghi\u00ean c\u1ee9u Truy\u1ec1n th\u00f4ng Ph\u00e1t tri\u1ec3n (RED) ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c, \u0111\u00e3 c\u00f3 nhi\u1ec1u chuy\u00ean gia, nhi\u1ec1u \u0111\u1ea1i bi\u1ec3u g\u00f3p \u00fd nh\u1eb1m b\u1ed5 sung, ho\u00e0n thi\u1ec7n cho d\u1ef1 lu\u1eadt n\u00e0y.<\/p>\n

B\u00ean h\u00e0nh lang c\u1ee7a h\u1ed9i th\u1ea3o, ph\u00f3ng vi\u00ean b\u00e1o T\u1ed5 Qu\u1ed1c \u0111\u00e3 ghi nh\u1eadn\u00a0 m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c \u0111\u1ea1i bi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 Thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n

Khi \u0111\u01b0\u1ee3c h\u1ecfi v\u1ec1 quan \u0111i\u1ec3m c\u1ee7a m\u00ecnh v\u1ec1 Thu\u1ebf t\u00e0i s\u1ea3n, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH ANVI \u0111\u00e3 th\u1eb3ng th\u1eafn cho bi\u1ebft, \u00f4ng \u1ee7ng h\u1ed9 v\u1ec1 nguy\u00ean t\u1eafc nh\u01b0ng ph\u1ea3n \u0111\u1ed1i tr\u00ean th\u1ef1c t\u1ebf. V\u00ec kh\u00f4ng bi\u1ebft khi tri\u1ec3n khai c\u00f3 r\u01a1i v\u00e0o th\u1ef1c tr\u1ea1ng thu\u1ebf ch\u1ed3ng thu\u1ebf nh\u01b0 hi\u1ec7n nay hay kh\u00f4ng.<\/em><\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Thu\u1ebf t\u00e0i s\u1ea3n c\u1ea7n \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi gi\u00e0u, v\u00ec h\u1ecd s\u1edf h\u1eefu nhi\u1ec1u t\u00e0i s\u1ea3n (v\u1eadt \u2013 \u0111\u1ea5t \u0111ai, b\u1ea5t \u0111\u1ed9ng s\u1ea3n; ti\u1ec1n; gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb; quy\u1ec1n t\u00e0i s\u1ea3n). \u201cThu\u1ebf t\u00e0i s\u1ea3n c\u1ea7n ch\u1ee7 \u0111\u00edch v\u00e0o nh\u1eefng ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf, c\u00f3 thu nh\u1eadp v\u00e0 c\u1ea7n mi\u1ec5n cho ng\u01b0\u1eddi ngh\u00e8o. V\u00ed d\u1ef1 n\u1ebfu ng\u01b0\u1eddi ta c\u00f3 nh\u00e0 10 t\u1ef7 th\u00ec c\u1ea7n ph\u1ea3i \u0111\u00e1nh thu\u1ebf. C\u00f2n n\u1ebfu ng\u01b0\u1eddi ta c\u00f3 2 c\u00e1i nh\u00e0 2 t\u1ef7, m\u1ed9t c\u00e1i \u0111\u1ec3 \u1edf v\u00e0 m\u1ed9t c\u00e1i cho thu\u00ea m\u00e0 c\u00e1i cho thu\u00ea \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0 v\u00e0 thu\u1ebf thu nh\u1eadp r\u1ed3i th\u00ec kh\u00f4ng c\u00f3 c\u1edb g\u00ec ph\u1ea3i ch\u1ecbu th\u00eam thu\u1ebf n\u1eefa. Kh\u00f4ng th\u1ec3 c\u00e0o b\u1eb1ng gi\u1eefa ng\u01b0\u1eddi r\u1ea5t gi\u00e0u, nhi\u1ec1u t\u00e0i s\u1ea3n v\u1edbi ng\u01b0\u1eddi ngh\u00e8o. N\u1ebfu nh\u01b0 v\u1eady s\u1ebd kh\u00f4ng b\u1ea5t c\u00f4ng v\u00e0 kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u1ee7a vi\u1ec7c thu thu\u1ebf t\u00e0i s\u1ea3n… Thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c t\u00ednh t\u1ea5t c\u1ea3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi ta, sau \u0111\u00f3 t\u00ednh to\u00e1n lo\u1ea1i tr\u1eeb lo\u1ea1i n\u00e0o c\u1ea7n thi\u1ebft \u0111\u00e1nh thu\u1ebf, lo\u1ea1i n\u00e0o kh\u00f4ng. \u0110\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n, tr\u01b0\u1edbc ti\u00ean c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n g\u00ec, t\u00e0i s\u1ea3n c\u1ee7a ai, ngu\u1ed3n g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb nh\u01b0 th\u1ebf n\u00e0o\u2026V\u00ec ch\u1ec9 c\u00f3 c\u01a1 s\u1edf v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd th\u00ec m\u1edbi \u0111\u00e1nh thu\u1ebf \u0111\u01b0\u1ee3c.\u00a0 Hi\u1ec7n nay, vi\u1ec7c qu\u1ea3n l\u00fd s\u1ed1 nh\u00e0 c\u1ee7a ai, ch\u1eb5n hay l\u1ebb ch\u00fang ta c\u0169ng kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c th\u00ec l\u00e0m sao \u0111\u00e1nh thu\u1ebf. \u0110\u1ebfn b\u00e2y gi\u1edd k\u00ea khai t\u00e0i s\u1ea3n, ng\u01b0\u1eddi ta \u0111\u1ec1u tay kh\u00f4ng c\u1ea3, \u0111\u1ec1u nh\u00e0 chung c\u01b0, nh\u00e0 c\u1ea5p 4\u2026c\u00f2n t\u00e0i s\u1ea3n th\u1ef1c s\u1ef1 \u0111ang n\u1eb1m \u1edf \u0111\u00e2u \u0111\u1ea5y kh\u00f4ng ai hay\u201d.<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng nh\u1ea5n m\u1ea1nh kh\u00f4ng th\u1ec3 \u0111\u00e1nh \u0111\u1ed3ng vi\u1ec7c thu Thu\u1ebf t\u00e0i s\u1ea3n. \u201cThu\u1ebf t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ebf danh thu, kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ebf l\u1ee3i nhu\u1eadn n\u00ean kh\u00f4ng th\u1ec3 \u0111\u00e1nh \u0111\u1ed3ng, \u0111\u00e1nh \u0111\u1ed3ng th\u00ec kh\u00f4ng c\u00f2n \u00fd ngh\u0129a c\u1ee7a thu\u1ebf n\u00e0y n\u1eefa.M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 \u0111i\u1ec1u ti\u1ebft, ch\u1ed1ng \u0111\u1ea7u c\u01a1, s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 t\u1ed1t h\u01a1n t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n t\u00e0i s\u1ea3n x\u00e3 h\u1ed9i. Thu\u1ebf t\u00e0i s\u1ea3n ch\u1ec9 c\u1ea7n t\u1eadp trung v\u00e0o ti\u00eau d\u00f9ng, c\u00e1i kh\u00f4ng s\u1eed d\u1ee5ng, c\u00f2n s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00e3 c\u00f3 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c r\u1ed3i. Kinh nghi\u1ec7m c\u1ee7a c\u00e1c n\u01b0\u1edbc th\u00ec r\u1ea5t \u00edt \u0111\u1ec3 ch\u00fang ta c\u00f3 th\u1ec3 h\u1ecdc t\u1eadp \u0111\u01b0\u1ee3c. N\u1ebfu c\u00f3 h\u1ecdc ch\u1ec9 l\u00e0 h\u1ecdc vi\u1ec7c ph\u1ea3i \u0111\u00e1nh thu\u1ebf n\u00e0y, ph\u1ea3i thu thu\u1ebf n\u00e0y. C\u00f2n thu nh\u01b0 th\u1ebf n\u00e0o, thu bao nhi\u00eau\u2026l\u1ea1i l\u00e0 c\u00e2u chuy\u1ec7n t\u1eeb ch\u00ednh ch\u00fang ta\u201d.<\/em><\/p>\n

\"\"<\/p>\n\n\n\n
\u00a0Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em>. \u1ea2nh Vi Phong<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m n\u00e0y v\u1edbi Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, \u00f4ng Nguy\u1ec5n Ch\u00ed D\u0169ng \u2013 C\u1ed1 v\u1ea5n ch\u00ednh s\u00e1ch c\u1ee7a RED, nguy\u00ean T\u1ed5ng bi\u00ean t\u1eadp t\u1ea1p ch\u00ed nghi\u00ean c\u1ee9u L\u1eadp ph\u00e1p c\u1ee7a Qu\u1ed1c h\u1ed9i c\u0169ng \u0111\u01b0a ra quan \u0111i\u1ec3m \u201cch\u00fang ta ch\u1ec9 tham kh\u1ea3o h\u1ecd (c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi) ch\u1ee9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i h\u1ecdc t\u1eadp h\u1ecd. Ch\u00fang ta tham kh\u1ea3o h\u1ecd \u0111\u1ec3 \u00e1p d\u1ee5ng trong \u0111i\u1ec1u ki\u1ec7n Vi\u1ec7t Nam th\u00edch h\u1ee3p. M\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf ph\u1ea3i th\u00edch h\u1ee3p \u1edf hai kh\u00eda c\u1ea1nh. M\u00f4t l\u00e0, h\u00e0nh thu kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 t\u1ed1n k\u00e9m, n\u1ebfu ch\u00fang ta h\u00e0nh thu m\u00e0 t\u1ed1n h\u01a1n s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf v\u00f4 d\u1ee5ng. \u0110i\u1ec3m th\u1ee9\u00a0 hai t\u1ee9c l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi c\u1ea7n ph\u1ea3i c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u ch\u00ednh x\u00e1c, c\u01a1 quan qu\u1ea3n l\u00fd ph\u1ea3i bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n n\u00e0y c\u00f3 bao nhi\u00eau t\u00e0i s\u1ea3n, tr\u1ecb gi\u00e1 m\u1ed7i t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 bao nhi\u00eau… th\u00ec m\u1edbi \u0111\u00e1nh \u0111\u01b0\u1ee3c thu\u1ebf t\u00e0i s\u1ea3n\u201d.<\/p>\n

C\u0169ng theo \u00f4ng Nguy\u1ec5n Ch\u00ed D\u0169ng, Thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 l\u1edbn, li\u00ean quan \u0111\u1ebfn m\u1ecdi t\u1ea7ng l\u1edbp nh\u00e2n d\u00e2n v\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng kh\u00f4ng nh\u1ecf \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng x\u00e3 h\u1ed9i. Do \u0111\u00f3, c\u1ea7n ph\u1ea3i t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n tham gia v\u00e0o quy tr\u00ecnh c\u1ee7a lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m\u00a0 ph\u00e1p lu\u1eadt \u0111\u00f3 l\u00e0 \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn v\u00e0o c\u00e1c d\u1ef1 th\u1ea3o lu\u1eadt.<\/p>\n

Trong khi \u0111\u00f3, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u00f4ng Tr\u1ea7n Nh\u01b0 Trung \u2013 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb TR2 International cho r\u1eb1ng: \u1ede ph\u01b0\u01a1ng t\u00e2y, ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n \u1ea5y. Tuy nhi\u00ean, trong d\u1ef1 \u00e1n lu\u1eadt n\u00e0y ch\u00fang ta th\u1ea5y ch\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 v\u1ec1 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf. Trong d\u1ef1 \u00e1n lu\u1eadt\u00a0 n\u00e0y, ch\u00fang ta \u0111\u00e1nh thu\u1ebf v\u1edbi c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi t\u00e0i s\u1ea3n (\u0111\u1ea5t) th\u00ec th\u1eadt s\u1ef1 kh\u00f4ng c\u00f4ng b\u1eb1ng. Ng\u01b0\u1eddi ta \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i g\u00ec, \u0111\u01b0\u1ee3c anh b\u1ea3o v\u1ec7 g\u00ec \u0111\u00e2u m\u00e0 \u0111\u00e3 \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n\u2026<\/p>\n

\"\"<\/p>\n\n\n\n
\u00d4ng Tr\u1ea7n Nh\u01b0 Trung. \u1ea2nh Vi Phong<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n c\u1ea7n ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, m\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ea7n theo h\u01b0\u1edbng th\u1ecb tr\u01b0\u1eddng m\u1edbi \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 c\u00f4ng b\u1eb1ng. \u1ede c\u00e1c n\u01b0\u1edbc thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 \u0111\u1ec3 nh\u1eb1m minh b\u1ea1ch h\u00f3a s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a m\u1ecdi ng\u01b0\u1eddi. Li\u1ec7u r\u1eb1ng \u1edf Vi\u00eat Nam, thu\u1ebf t\u00e0i s\u1ea3n c\u00f3 l\u00e0m minh b\u1ea1ch h\u00f3a s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a m\u1ecdi ng\u01b0\u1eddi hay kh\u00f4ng, \u00f4ng Trung nh\u1ea5n m\u1ea1nh.\/.<\/p>\n

\u2014\u2014\u2014\u2014\u2014<\/strong><\/p>\n

T\u1ed5 qu\u1ed1c (Th\u1eddi s\u1ef1) 27-6-2018:<\/em><\/strong><\/p>\n

http:\/\/toquoc.vn\/Thoi_su\/thue-tai-san-can-tap-trung-danh-vao-nhom-nguoi-giau-346615.html<\/em><\/a><\/p>\n

\u00a0<\/strong>","protected":false},"excerpt":{"rendered":"

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