{"id":13553,"date":"2018-03-12T22:08:27","date_gmt":"2018-03-12T15:08:27","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13553"},"modified":"2022-03-14T13:05:32","modified_gmt":"2022-03-14T06:05:32","slug":"2-037-tang-thue-vat-kho-cho-dan-giam-suc-canh-tranh-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-037-tang-thue-vat-kho-cho-dan-giam-suc-canh-tranh-cua-doanh-nghiep\/","title":{"rendered":"2.037. T\u0103ng thu\u1ebf VAT: Kh\u00f3 cho d\u00e2n, gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p."},"content":{"rendered":"<strong>(VOV.vn) &#8211; D\u00f9 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 gi\u00e3n l\u1ed9 tr\u00ecnh t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) d\u00e0i h\u01a1n, nh\u01b0ng theo c\u00e1c chuy\u00ean gia, ch\u01b0a n\u00ean t\u00ednh vi\u1ec7c t\u0103ng thu\u1ebf v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0y.<\/strong><\/p>\n<p><strong>Lo t\u00e1c \u0111\u1ed9ng d\u00e2y chuy\u1ec1n<\/strong><\/p>\n<p>Trong b\u1ea3n d\u1ef1 th\u1ea3o m\u1edbi nh\u1ea5t, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf VAT &#8220;nh\u1eb9 nh\u00e0ng&#8221; h\u01a1n l\u1ea7n tr\u01b0\u1edbc. Theo \u0111\u00f3, thu\u1ebf VAT hi\u1ec7n nay l\u00e0 10% s\u1ebd \u0111\u01b0\u1ee3c t\u0103ng l\u00ean theo l\u1ed9 tr\u00ecnh 11% t\u1eeb ng\u00e0y 1\/1\/2019 v\u00e0 l\u00ean 12% t\u1eeb ng\u00e0y 1\/1\/2020. Trong khi, ph\u01b0\u01a1ng \u00e1n tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 t\u1eeb 10% l\u00ean 12% &#8211; 14%.<\/p>\n<p>L\u00fd do B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra l\u00e0 m\u1ee9c thu\u1ebf VAT hi\u1ec7n nay \u1edf Vi\u1ec7t Nam c\u00f2n th\u1ea5p so v\u1edbi khu v\u1ef1c v\u00e0 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec1 xu\u1ea5t n\u00e0y gi\u00fap c\u01a1 c\u1ea5u l\u1ea1i thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng ngu\u1ed3n thu t\u1eeb thu\u1ebf gi\u00e1n thu trong b\u1ed1i c\u1ea3nh n\u1ee3 c\u00f4ng t\u0103ng cao.<\/p>\n<p>T\u0103ng thu\u1ebf VAT c\u00f3 th\u1ec3 s\u1ebd g\u00e2y ra t\u00e1c \u0111\u1ed9ng mang t\u00ednh d\u00e2y chuy\u1ec1n (\u1ea2nh minh h\u1ecda: KT)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13554 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-13-at-22.09.50.png\" alt=\"\" width=\"350\" height=\"216\" \/><\/p>\n<p>\u201cV\u1edbi thu\u1ebf VAT, t\u1ed1t nh\u1ea5t l\u00e0 kh\u00f4ng t\u0103ng, b\u1edfi thu\u1ebf \u0111\u00f3 \u0111\u00e3 \u0111\u1ee7 cao, \u0111\u00e3 \u0111\u00f3ng g\u00f3p r\u1ea5t l\u1edbn (27%) cho ng\u00e2n s\u00e1ch, v\u00e0 nh\u1ea5t l\u00e0 thu\u1ebf \u0111\u00f3 g\u00e2y thua thi\u1ec7t cho \u0111a s\u1ed1 ng\u01b0\u1eddi d\u00e2n. D\u00f9 c\u00f3 gi\u00e3n l\u1ed9 tr\u00ecnh t\u0103ng, thay v\u00ec t\u0103ng 2% m\u1ed9t l\u00fac th\u00ec m\u1ed7i n\u0103m t\u0103ng 1%, c\u1ed9ng l\u1ea1i v\u1eabn l\u00e0 2%. Ph\u1ea7n VAT nh\u00e0 n\u01b0\u1edbc thu th\u00eam ch\u1eafc ch\u1eafn kh\u00f4ng th\u1ec3 b\u00f9 \u0111\u1eafp \u0111\u01b0\u1ee3c cho vi\u1ec7c m\u1ea5t l\u00f2ng d\u00e2n\u201d, chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan khuy\u1ebfn c\u00e1o.Theo chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan, t\u0103ng thu\u1ebf VAT s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi t\u1ea5t c\u1ea3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng trong x\u00e3 h\u1ed9i, v\u00ec h\u1ea7u h\u1ebft c\u00e1c s\u1ea3n ph\u1ea9m mua tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf VAT. Trong b\u1ed1i c\u1ea3nh thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam m\u1edbi ch\u1ec9 \u1edf m\u1ee9c trung b\u00ecnh th\u1ea5p, ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a k\u1ecbp m\u1eebng do t\u0103ng l\u01b0\u01a1ng c\u01a1 b\u1ea3n, th\u00ec \u0111\u00e3 lo gi\u00e1 h\u00e0ng h\u00f3a c\u00e1c lo\u1ea1i s\u1ebd t\u0103ng l\u00ean, ti\u1ec1n t\u0103ng th\u00eam ch\u01b0a k\u1ecbp v\u00e0o t\u00fai \u0111\u00e3 b\u1ecb m\u00f3c c\u00f3 khi c\u00f2n nhi\u1ec1u h\u01a1n. B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c t\u0103ng thu\u1ebf VAT kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi tinh th\u1ea7n c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 k\u00edch th\u00edch ti\u00eau d\u00f9ng, \u0111\u1ea3m b\u1ea3o t\u0103ng tr\u01b0\u1edfng, b\u1edfi m\u1ee9c thu\u1ebf, ph\u00ed hi\u1ec7n nay so v\u1edbi thu nh\u1eadp c\u0169ng \u0111ang \u1edf m\u1ee9c cao.<\/p>\n<p><em>\u201c\u0110\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p \u1edf ch\u1ed7 l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf v\u00e0 nh\u1eefng chi ph\u00ed cho s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Vi\u1ec7t Nam c\u00f2n r\u1ea5t cao, g\u00e2y kh\u00f3 kh\u0103n cho ph\u1ea7n l\u1edbn c\u00e1c DN, gi\u1edd t\u0103ng thu\u1ebf VAT n\u1eefa s\u1ebd l\u00e0 r\u00e0o c\u1ea3n r\u1ea5t l\u1edbn, kh\u00f4ng nh\u1eefng kh\u00f3 kh\u0103n trong n\u01b0\u1edbc m\u00e0 c\u00f2n li\u00ean quan t\u1edbi c\u1ea1nh tranh \u1edf th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1eadn \u0111\u1ecbnh.<\/em><\/p>\n<p>\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m tr\u00ean, PGS.TS L\u00ea Xu\u00e2n Tr\u01b0\u1eddng (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh) cho r\u1eb1ng, thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf s\u1ebd t\u1ea1o ra t\u00e1c \u0111\u1ed9ng d\u00e2y chuy\u1ec1n v\u00e0 ph\u1ee9c t\u1ea1p ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u bi\u1ebfn s\u1ed1 kinh t\u1ebf v\u0129 m\u00f4. V\u00ec v\u1eady, m\u1ecdi s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 thu\u1ebf (m\u1edf r\u1ed9ng hay thu h\u1eb9p ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh; t\u0103ng thu\u1ebf su\u1ea5t; \u0111i\u1ec1u ch\u1ec9nh \u01b0u \u0111\u00e3i thu\u1ebf\u2026) c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra \u0111\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch khoa h\u1ecdc, d\u1ef1 b\u00e1o c\u00f3 c\u01a1 s\u1edf khoa h\u1ecdc v\u00e0 th\u1ef1c ti\u1ec5n l\u00e0m c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch.<\/p>\n<p>\u00d4ng Tr\u01b0\u1eddng cho r\u1eb1ng, mu\u1ed1n gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec ph\u1ea3i gi\u1ea3m chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN), n\u1ebfu kh\u00f4ng s\u1ebd d\u1eabn \u0111\u1ebfn th\u00e2m h\u1ee5t NSNN, t\u0103ng n\u1ee3 c\u00f4ng\u2026 m\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a n\u00f3 l\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc, t\u1eeb \u0111\u00f3 l\u1ea1i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng nh\u00e2n d\u00e2n.<\/p>\n<p>Vi\u1ec7c t\u0103ng thu\u1ebf GTGT s\u1ebd t\u00e1c \u0111\u1ed9ng l\u00e0m t\u0103ng gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, v\u00ec v\u1eady, ch\u1eafc ch\u1eafn s\u1ebd t\u1ea1o ra m\u1ed9t m\u1eb7t b\u1eb1ng gi\u00e1 m\u1edbi. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng t\u1edbi ng\u01b0\u1eddi ti\u00eau d\u00f9ng m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng t\u1edbi DN khi ng\u01b0\u1eddi d\u00e2n c\u1eaft gi\u1ea3m chi ti\u00eau do gi\u00e1 c\u1ea3 t\u0103ng v\u00e0 t\u1eeb \u0111\u00e2y s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u00e2n s\u00e1ch do ti\u1ec1n n\u1ed9p thu\u1ebf t\u1eeb DN gi\u1ea3m. M\u1eb7t kh\u00e1c, gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a t\u0103ng c\u0169ng s\u1ebd t\u1ea1o \u00e1p l\u1ef1c cho l\u1ea1m ph\u00e1t \u201cleo thang\u201d nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh Ch\u00ednh ph\u1ee7 \u0111ang n\u1ed7 l\u1ef1c ki\u1ec1m ch\u1ebf l\u1ea1m ph\u00e1t, \u1ed5n \u0111\u1ecbnh kinh t\u1ebf.<\/p>\n<p><strong>T\u0103ng thu\u1ebf VAT li\u1ec7u c\u00f3 gi\u00fap t\u0103ng ng\u00e2n s\u00e1ch?<\/strong><\/p>\n<p>Theo B\u1ed9 T\u00e0i ch\u00ednh, trong b\u1ed1i c\u1ea3nh n\u1ee3 c\u00f4ng t\u0103ng cao, c\u00e1c qu\u1ed1c gia c\u00f3 xu h\u01b0\u1edbng c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu ng\u00e2n s\u00e1ch theo h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng thu t\u1eeb thu\u1ebf gi\u00e1n thu, trong \u0111\u00f3 c\u00f3 thu\u1ebf VAT v\u00e0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. Nh\u01b0ng c\u00e2u h\u1ecfi \u0111\u1eb7t ra l\u00e0 t\u0103ng thu\u1ebf VAT c\u00f3 th\u1ef1c s\u1ef1 gi\u00fap t\u0103ng ng\u00e2n s\u00e1ch hay kh\u00f4ng?<\/p>\n<p>Theo th\u1ed1ng k\u00ea, Vi\u1ec7t Nam hi\u1ec7n \u0111\u1ee9ng th\u1ee9 113\/174 n\u01b0\u1edbc \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t v\u1ec1 tham nh\u0169ng v\u00e0 t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7u qu\u1ea3, ch\u1ec9 chi\u1ebfm 33%. C\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, ch\u00ednh tham nh\u0169ng khi\u1ebfn cho vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch ch\u01b0a hi\u1ec7u qu\u1ea3, khi\u1ebfn n\u1ee3 c\u00f4ng t\u0103ng cao.<\/p>\n<p>\u201cN\u1ebfu ch\u00fang ta l\u00e0m t\u1ed1t ch\u1ed1ng tr\u1ed1n thu\u1ebf, th\u1ea5t thu thu\u1ebf, ch\u1ed1ng tham nh\u0169ng th\u00ec s\u1ebd hi\u1ec7u qu\u1ea3 h\u01a1n l\u00e0 t\u0103ng thu\u1ebf VAT t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Khi t\u0103ng thu\u1ebf th\u00ec c\u00f3 \u0111\u1ea3m b\u1ea3o l\u00e0 \u0111\u1ed3ng ti\u1ec1n mang v\u1ec1 \u0111\u01b0\u1ee3c \u0111\u00fang t\u1ef7 l\u1ec7 % t\u0103ng \u0111\u00f3 kh\u00f4ng hay l\u1ea1i t\u1ea1o th\u00eam c\u01a1 h\u1ed9i cho tham nh\u0169ng nhi\u1ec1u h\u01a1n?\u201d, \u00f4ng Tr\u1ea7n Thanh B\u00ecnh, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH X\u00e2y d\u1ef1ng v\u00e0 thi\u1ebft b\u1ecb BILICO b\u0103n kho\u0103n.<\/p>\n<p>C\u00e1c DN cho r\u1eb1ng, \u0111i\u1ec1u nh\u00e0 n\u01b0\u1edbc c\u1ea7n l\u00e0m l\u00e0 gi\u1ea3m chi ng\u00e2n s\u00e1ch, ki\u1ec3m so\u00e1t chi ti\u00eau h\u1ee3p l\u00fd, s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3, ti\u1ebft ki\u1ec7m c\u00e1c kho\u1ea3n chi ti\u00eau kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c th\u00e2m th\u1ee7ng cho ng\u00e2n s\u00e1ch hi\u1ec7n nay.<\/p>\n<p>&nbsp;<\/p>\n<p><em>\u201c\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, ph\u1ea3i thu \u0111\u00fang, thu \u0111\u1ee7, ph\u1ea3i t\u0103ng quy m\u00f4, t\u0103ng kho\u1ea3n thu thay v\u00ec t\u0103ng thu\u1ebf su\u1ea5t. V\u1edbi s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00e1ch thu c\u1ee7a ch\u00fang ta hi\u1ec7n nay v\u1eabn c\u00f2n r\u1ea5t nhi\u1ec1u d\u01b0 \u0111\u1ecba \u0111\u1ec3 c\u00f3 th\u1ec3 t\u0103ng thu b\u1eb1ng nh\u1eefng c\u00e1ch h\u1ee3p l\u00fd cho n\u1ec1n kinh t\u1ebf thay v\u00ec c\u00e1ch d\u1ec5 nh\u1ea5t l\u00e0 t\u0103ng thu\u1ebf su\u1ea5t \u201cb\u1ed5 \u0111\u1ea7u\u201d cho c\u00e1c DN l\u00e0 s\u1ebd nh\u00e2n ra 1 t\u1ef7 l\u1ec7 kh\u00f4ng l\u00e0m g\u00ec c\u0169ng c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n<p>M\u1eb7c d\u00f9 ch\u01b0a c\u00f3 \u0111o l\u01b0\u1eddng t\u00e1c \u0111\u1ed9ng ch\u00ednh x\u00e1c \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf VAT c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tuy nhi\u00ean, theo c\u00e1c chuy\u00ean gia, khi thu\u1ebf t\u0103ng th\u00ec gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a s\u1ebd t\u0103ng, l\u00e0m gi\u1ea3m s\u1ee9c mua trong n\u01b0\u1edbc, t\u1eeb \u0111\u00f3 s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn NSNN.<\/p>\n<p>Theo b\u00e0 L\u01b0\u01a1ng Th\u1ecb Thu, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty t\u01b0 v\u1ea5n thu\u1ebf T\u00e2n Vi\u1ec7t, ch\u00ednh s\u00e1ch thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng 1 l\u1ed9 tr\u00ecnh d\u00e0i h\u01a1n ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u1ebfn n\u0103m 2019 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng.<\/p>\n<p>\u201cThu nh\u01b0 th\u1ebf s\u1ebd d\u1eabn \u0111\u1ebfn s\u1ef1 b\u1ea5t \u1ed5n v\u1ec1 m\u1ee5c ti\u00eau c\u1ee7a DN n\u00f3i chung v\u00e0 k\u1ebf ho\u1ea1ch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c DN. V\u00ec th\u01b0\u1eddng c\u00e1c DN, nh\u1ea5t l\u00e0 DN s\u1ea3n xu\u1ea5t s\u1ebd c\u00f3 k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh \u00edt nh\u1ea5t c\u0169ng t\u1eeb 3-5 n\u0103m. V\u1eady th\u00ec khi c\u00f3 s\u1ef1 b\u1ea5t \u1ed5n v\u1ec1 ch\u00ednh s\u00e1ch t\u0103ng thu\u1ebf th\u00ec s\u1ebd k\u00e9o theo s\u1ef1 b\u1ea5t \u1ed5n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN v\u00e0 l\u00e0m cho DN b\u1ecb \u0111u\u1ed1i\u201d, b\u00e0 L\u01b0\u01a1ng Th\u1ecb Thu cho bi\u1ebft.<\/p>\n<p>C\u00e1c chuy\u00ean gia kinh t\u1ebf khuy\u1ebfn c\u00e1o, c\u1ea7n c\u00e2n nh\u1eafc nhi\u1ec1u ph\u01b0\u01a1ng \u00e1n v\u00e0 t\u0103ng thu\u1ebf VAT n\u00ean l\u00e0 gi\u1ea3i ph\u00e1p cu\u1ed1i c\u00f9ng, tr\u00e1nh g\u00e2y t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn x\u00e3 h\u1ed9i. B\u1edfi x\u00e2y d\u1ef1ng m\u1ed9t \u0111\u1ec1 \u00e1n c\u1ea3i c\u00e1ch thu\u1ebf \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n v\u00e0 th\u1ea5u \u0111\u00e1o nhi\u1ec1u v\u1ea5n \u0111\u1ec1, trong \u0111\u00f3 c\u1ea7n t\u1eadp trung v\u00e0o 3 kh\u00eda c\u1ea1nh: hi\u1ec7u qu\u1ea3 kinh t\u1ebf, c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i, v\u00e0 t\u00ednh kh\u1ea3 thi trong qu\u1ea3n l\u00fd.\/.<\/p>\n<p><strong>C\u1ea9m T\u00fa<\/strong><\/p>\n<hr \/>\n<p><strong><em>VOV.vn (Kinh t\u1ebf) 12-3-2018:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/vov.vn\/kinh-te\/tang-thue-vat-kho-cho-dan-giam-suc-canh-tranh-cua-doanh-nghiep-737737.vov\"><em>https:\/\/vov.vn\/kinh-te\/tang-thue-vat-kho-cho-dan-giam-suc-canh-tranh-cua-doanh-nghiep-737737.vov<\/em><\/a><\/p>\n<p><em>(187\/1.369)<\/em>","protected":false},"excerpt":{"rendered":"<p>(VOV.vn) &#8211; D\u00f9 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 gi\u00e3n l\u1ed9 tr\u00ecnh t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) d\u00e0i h\u01a1n, nh\u01b0ng theo c\u00e1c chuy\u00ean gia, ch\u01b0a n\u00ean t\u00ednh vi\u1ec7c t\u0103ng thu\u1ebf v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0y. Lo t\u00e1c \u0111\u1ed9ng d\u00e2y chuy\u1ec1n Trong b\u1ea3n d\u1ef1 th\u1ea3o m\u1edbi nh\u1ea5t, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf VAT &#8220;nh\u1eb9 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":13554,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-13553","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>2.037. T\u0103ng thu\u1ebf VAT: Kh\u00f3 cho d\u00e2n, gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p. - 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\/2-037-tang-thue-vat-kho-cho-dan-giam-suc-canh-tranh-cua-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.037. T\u0103ng thu\u1ebf VAT: Kh\u00f3 cho d\u00e2n, gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VOV.vn) &#8211; D\u00f9 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 gi\u00e3n l\u1ed9 tr\u00ecnh t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) d\u00e0i h\u01a1n, nh\u01b0ng theo c\u00e1c chuy\u00ean gia, ch\u01b0a n\u00ean t\u00ednh vi\u1ec7c t\u0103ng thu\u1ebf v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0y. 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