{"id":12531,"date":"2019-09-05T10:57:39","date_gmt":"2019-09-05T03:57:39","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=12531"},"modified":"2022-03-10T22:38:00","modified_gmt":"2022-03-10T15:38:00","slug":"2-757-dich-vu-doi-no-thue-co-nen-cam-triet-de","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-757-dich-vu-doi-no-thue-co-nen-cam-triet-de\/","title":{"rendered":"2.757. D\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea: C\u00f3 n\u00ean c\u1ea5m tri\u1ec7t \u0111\u1ec3?"},"content":{"rendered":"(ANT\u0110) – B\u1ed9 T\u00e0i ch\u00ednh n\u0103m ngo\u00e1i \u0111\u00e3 l\u1ea5y \u00fd ki\u1ebfn s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 104 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 theo h\u01b0\u1edbng qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n th\u00ec m\u1edbi \u0111\u00e2y, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 l\u1ea1i mu\u1ed1n b\u1ed5 sung \u201ckinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3\u201d v\u00e0o danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 c\u1ea5m \u0111\u1ea7u t\u01b0, kinh doanh.<\/strong><\/p>\n

Ph\u1ee9c t\u1ea1p n\u00ean\u2026 c\u1ea5m<\/strong><\/p>\n

Trong d\u1ef1 th\u1ea3o Lu\u1eadt S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0a “kinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3” t\u1eeb ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n sang ng\u00e0nh ngh\u1ec1 c\u1ea5m \u0111\u1ea7u t\u01b0, kinh doanh.<\/p>\n

Theo l\u00fd gi\u1ea3i c\u1ee7a c\u01a1 quan so\u1ea1n th\u1ea3o, vi\u1ec7c b\u1ed5 sung ng\u00e0nh \u201ckinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3\u201d v\u00e0o danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 c\u1ea5m \u0111\u1ea7u t\u01b0 kinh doanh nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 n\u00e0y; h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u1ee3i d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i n\u1ee3 thu\u00ea g\u00e2y \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn an ninh, tr\u1eadt t\u1ef1.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea b\u1ecb bi\u1ebfn t\u01b0\u1edbng \u0111\u00e3 g\u00e2y ra nhi\u1ec1u h\u1ec7 l\u1ee5y cho x\u00e3 h\u1ed9i khi c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f2i n\u1ee3 tr\u00e1i ph\u00e1p lu\u1eadt nh\u01b0: giam gi\u1eef ng\u01b0\u1eddi tr\u00e1i ph\u00e1p lu\u1eadt, \u0111e d\u1ecda, \u201ckh\u1ee7ng b\u1ed1\u201d tinh th\u1ea7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch \u0111\u00f2i \u0111\u01b0\u1ee3c n\u1ee3.<\/p>\n

M\u1edbi \u0111\u00e2y, UBND TP.HCM c\u0169ng \u0111\u00e3 ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a lo\u1ea1i h\u00ecnh kinh doanh n\u00e0y v\u00e0o danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 c\u1ea5m kinh doanh. Theo l\u00fd gi\u1ea3i c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0y, th\u1ef1c t\u1ebf quan h\u1ec7 n\u1ee3 l\u00e0 h\u1ee3p \u0111\u1ed3ng d\u00e2n s\u1ef1 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, khi c\u00f3 tranh ch\u1ea5p h\u1ee3p \u0111\u1ed3ng c\u00e1c b\u00ean tham gia t\u1ef1 th\u1ecfa thu\u1eadn ho\u1eb7c kh\u1edfi ki\u1ec7n \u0111\u1ec3 t\u00f2a \u00e1n gi\u1ea3i quy\u1ebft. Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ec7 th\u1ed1ng lu\u1eadt ph\u00e1p, c\u01a1 quan b\u1ea3o v\u1ec7, thi h\u00e0nh ph\u00e1p lu\u1eadt, nh\u01b0 T\u00f2a \u00e1n, Vi\u1ec7n Ki\u1ec3m s\u00e1t, Thi h\u00e0nh \u00e1n…<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c v\u1ee5 vi\u1ec7c \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh, b\u1ea3n \u00e1n c\u1ee7a t\u00f2a \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt th\u00ec c\u01a1 quan thi h\u00e0nh \u00e1n, th\u1eeba ph\u00e1t l\u1ea1i… l\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thi h\u00e0nh.<\/p>\n

M\u1eb7t kh\u00e1c, vi\u1ec7c cho ph\u00e9p lo\u1ea1i h\u00ecnh kinh doanh n\u00e0y ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p v\u00f4 t\u00ecnh l\u00e0 k\u1ebd h\u1edf \u0111\u1ec3 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i n\u1ee3 thu\u00ea, x\u00e3 h\u1ed9i \u0111en… l\u1ee3i d\u1ee5ng n\u00fap b\u00f3ng \u0111\u1ea7u t\u01b0 ho\u1ea1t \u0111\u1ed9ng qua h\u00ecnh th\u1ee9c c\u1ea5u k\u1ebft gi\u1eefa c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty \u0111\u00f2i n\u1ee3 v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u00ecnh s\u1ef1, c\u00e1c b\u0103ng \u1ed5 nh\u00f3m t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng g\u00e2y h\u1ec7 qu\u1ea3 ph\u1ee9c t\u1ea1p v\u1ec1 an ninh tr\u1eadt t\u1ef1.<\/p>\n

C\u1ea5m hay qu\u1ea3n?<\/strong><\/p>\n

D\u00f9 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i n\u1ee3 thu\u00ea \u0111ang g\u00e2y nhi\u1ec1u h\u1ec7 l\u1ee5y x\u1ea5u cho x\u00e3 h\u1ed9i nh\u01b0ng theo m\u1ed9t s\u1ed1 chuy\u00ean gia th\u00ec c\u1ea5m ch\u01b0a h\u1eb3n l\u00e0 gi\u1ea3i ph\u00e1p kh\u1ea3 thi. Gi\u00e1m \u0111\u1ed1c m\u1ed9t c\u00f4ng ty t\u00e0i ch\u00ednh ti\u00eau d\u00f9ng chia s\u1ebb, \u0111\u00f2i n\u1ee3 thu\u00ea l\u00e0 m\u1ed9t nhu c\u1ea7u th\u1ef1c t\u1ebf. Ngay c\u1ea3 c\u00e1c ng\u00e2n h\u00e0ng, c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb cho vay ti\u1ec1n chuy\u00ean nghi\u1ec7p th\u00ec ngo\u00e0i vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty ho\u1eb7c b\u1ed9 ph\u1eadn thu h\u1ed3i n\u1ee3 c\u0169ng c\u1ea7n \u0111\u1ebfn b\u00ean th\u1ee9 ba \u0111\u1ec3 thu h\u1ed3i n\u1ee3.<\/p>\n

\"\"<\/p>\n

D\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea ph\u00e1t sinh nhi\u1ec1u y\u1ebfu t\u1ed1 ph\u1ee9c t\u1ea1p, nh\u01b0ng kh\u00f4ng d\u1ec5 c\u1ea5m<\/em><\/p>\n

V\u00ec v\u1eady, theo v\u1ecb chuy\u00ean gia n\u00e0y, v\u1ea5n \u0111\u1ec1 kh\u00f4ng ph\u1ea3i l\u00e0 thu\u00ea hay kh\u00f4ng thu\u00ea, m\u00e0 l\u00e0 ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i n\u1ee3 thu\u00ea. \u201cV\u00ed d\u1ee5 t\u00f4i thu\u00ea anh \u0111\u00f2i n\u1ee3, th\u00ec t\u00f4i \u0111\u1eb7t ni\u1ec1m tin n\u01a1i anh, anh \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p, anh ph\u1ea3i l\u00e0m chu\u1ea9n. N\u1ebfu anh kh\u00f4ng l\u00e0m chu\u1ea9n th\u00ec anh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. V\u1ea5n \u0111\u1ec1 l\u00e0 ph\u1ea3i qu\u1ea3n l\u00fd, \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o\u201d \u2013 l\u00e3nh \u0111\u1ea1o m\u1ed9t c\u00f4ng ty t\u00e0i ch\u00ednh n\u00eau quan \u0111i\u1ec3m.<\/p>\n

\u0110\u1ed3ng t\u00ecnh, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, kh\u00f4ng ph\u1ee7 nh\u1eadn d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea \u0111ang ph\u00e1t sinh nhi\u1ec1u y\u1ebfu t\u1ed1 ti\u00eau c\u1ef1c nh\u01b0ng ng\u00e0nh ngh\u1ec1 kinh doanh n\u00e0o c\u0169ng c\u00f3 nh\u1eefng m\u1eb7t tr\u00e1i. \u201cV\u00ed d\u1ee5 nh\u01b0 karaoke, m\u00e1t xa, v\u0169 tr\u01b0\u1eddng\u2026 c\u0169ng c\u00f3 m\u1ea1i d\u00e2m tr\u00e1 h\u00ecnh, hay s\u1eed d\u1ee5ng ma t\u00fay trong \u0111\u00f3. Hay c\u1ea7m \u0111\u1ed3, ch\u01b0a k\u1ec3 \u0111\u1ebfn ngu\u1ed3n t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ph\u1ea1m ph\u00e1p m\u00e0 ngay c\u1ea3 v\u1ea5n \u0111\u1ec1 l\u00e3i su\u1ea5t c\u0169ng \u0111\u1ec1u vi ph\u1ea1m. V\u00ec v\u1eady n\u1ebfu n\u00f3i ph\u1ee9c t\u1ea1p m\u00e0 c\u1ea5m th\u00ec r\u1ea5t nhi\u1ec1u ng\u00e0nh ngh\u1ec1 t\u1edbi \u0111\u00e2y c\u0169ng ph\u1ea3i c\u1ea5m. C\u00e1i quan tr\u1ecdng l\u00e0 c\u00e1i g\u00ec cu\u1ed9c s\u1ed1ng c\u1ea7n th\u00ec ph\u1ea3i \u0111\u1ec3 n\u00f3 ph\u00e1t tri\u1ec3n\u201d \u2013 lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c n\u00eau quan \u0111i\u1ec3m.<\/em><\/p>\n

Theo v\u1ecb lu\u1eadt s\u01b0, v\u1ea5n \u0111\u1ec1 m\u1ea5u ch\u1ed1t l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd ph\u1ea3i \u201c\u0111\u1ec3 m\u1eaft\u201d \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng n\u00e0y, ph\u1ea3i ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd k\u1ecbp th\u1eddi nh\u1eefng sai ph\u1ea1m \u0111\u1ec3 r\u0103n \u0111e. Vi\u1ec7c c\u1ea5m ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i n\u1ee3 thu\u00ea, tr\u01b0\u1edbc ti\u00ean s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e2m l\u00fd c\u1ee7a ch\u1ee7 n\u1ee3, khi h\u1ecd c\u1ea3m th\u1ea5y kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7. B\u1edfi v\u00ec kh\u00f4ng ph\u1ea3i c\u1ee9 v\u1ee5 vi\u1ec7c n\u00e0o c\u0169ng \u0111\u01b0a ra t\u00f2a \u0111\u01b0\u1ee3c, ngay c\u1ea3 c\u00e1c ng\u00e2n h\u00e0ng khi kh\u1edfi ki\u1ec7n con n\u1ee3 ra t\u00f2a c\u00f3 khi c\u0169ng m\u1ea5t t\u1edbi 3-4 n\u0103m ch\u01b0a ch\u1eafc \u0111\u00e3 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c, r\u1ed3i c\u00f2n \u00e1n ph\u00ed, ph\u00ed thi h\u00e0nh \u00e1n\u2026\u00a0<\/em><\/p>\n

V\u00ec v\u1eady, theo \u00f4ng, \u0111\u1ec3 qu\u1ea3n l\u00fd, kh\u00f4ng c\u1ea7n nhi\u1ec1u quy \u0111\u1ecbnh, ch\u1ec9 c\u1ea7n s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n, \u0111\u1ed3ng th\u1eddi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh, c\u00f3 nguy c\u01a1, hay th\u1eadm ch\u00ed l\u00e0 sai ph\u1ea1m nh\u01b0 v\u1eady th\u00ec ki\u1ec7n ra t\u00f2a, \u00e1p d\u1ee5ng m\u1ee9c ch\u1ebf t\u00e0i th\u1eadt n\u1eb7ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh r\u0103n \u0111e. Quan tr\u1ecdng l\u00e0 qu\u1ea3n l\u00fd h\u00e0nh vi, ch\u1ee9 kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng t\u01b0 duy \u201ckh\u00f4ng qu\u1ea3n \u0111\u01b0\u1ee3c th\u00ec c\u1ea5m\u201d.<\/em><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, n\u0103m ngo\u00e1i, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 104 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 theo h\u01b0\u1edbng qu\u1ea3n l\u00fd ch\u1eb7t lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 n\u00e0y. Trong \u0111\u00f3, m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1eb7t ra v\u1edbi c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea nh\u01b0: v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ed1i thi\u1ec3u ph\u1ea3i 2 t\u1ec9 \u0111\u1ed3ng; ng\u01b0\u1eddi qu\u1ea3n l\u00fd, gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh \u0111\u1ed9 h\u1ecdc v\u1ea5n t\u1eeb \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c m\u1ed9t trong c\u00e1c ng\u00e0nh: Kinh t\u1ebf, qu\u1ea3n l\u00fd, ph\u00e1p lu\u1eadt, an ninh.<\/p>\n

C\u00e1c nh\u00e2n vi\u00ean thu n\u1ee3 c\u0169ng ph\u1ea3i c\u00f3 tr\u00ecnh \u0111\u1ed9 h\u1ecdc v\u1ea5n t\u1eeb trung c\u1ea5p tr\u1edf l\u00ean; kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 b\u1ecb kh\u1edfi t\u1ed1 h\u00ecnh; t\u1eebng b\u1ecb k\u1ebft \u00e1n, \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c t\u1ea1m ho\u00e3n ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t t\u00f9; c\u1ea3i t\u1ea1o kh\u00f4ng giam gi\u1eef; qu\u1ea3n ch\u1ebf, c\u1ea5m c\u01b0 tr\u00fa…<\/p>\n

Ng\u01b0\u1eddi \u0111i \u0111\u00f2i n\u1ee3 thu\u00ea ph\u1ea3i m\u1eb7c \u0111\u1ed3ng ph\u1ee5c, \u0111eo th\u1ebb nh\u00e2n vi\u00ean v\u00e0 xu\u1ea5t tr\u00ecnh gi\u1ea5y gi\u1edbi thi\u1ec7u c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 n\u00e0y khi l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 n\u1ee3 ho\u1eb7c kh\u00e1ch n\u1ee3, ho\u1eb7c v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan\u2026<\/p>\n

H\u00e0 Loan<\/em><\/strong><\/p>\n

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

An ninh Th\u1ee7 \u0111\u00f4 (Kinh doanh) 05-9-2019:<\/em><\/strong><\/p>\n

https:\/\/anninhthudo.vn\/kinh-doanh\/dich-vu-doi-no-thue-co-nen-cam-triet-de\/824241.antd<\/em><\/a><\/p>\n

(309\/1.177)<\/em>","protected":false},"excerpt":{"rendered":"

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