{"id":1367,"date":"2020-04-23T13:30:43","date_gmt":"2020-04-23T06:30:43","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=1367"},"modified":"2024-10-30T09:23:47","modified_gmt":"2024-10-30T02:23:47","slug":"263-sua-nghi-dinh-20-thoi-han-hoan-thue-cho-doanh-nghiep-nen-la-bao-nhieu-nam","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/263-sua-nghi-dinh-20-thoi-han-hoan-thue-cho-doanh-nghiep-nen-la-bao-nhieu-nam\/","title":{"rendered":"263. S\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20: Th\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p n\u00ean l\u00e0 bao nhi\u00eau n\u0103m?"},"content":{"rendered":"

S\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20: Th\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p n\u00ean l\u00e0 bao nhi\u00eau n\u0103m?<\/span><\/h4>\n
(B\u0110S) – S\u1ed1 thu\u1ebf b\u1ecb thu kh\u00f4ng h\u1ee3p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c coi nh\u01b0 l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u1eeba v\u00e0o Ng\u00e2n s\u00e1ch. Do \u0111\u00f3, c\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb khi n\u1ed9p t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/h5>\n

\"Ngh\u1ecb<\/p>\n

Reatimes<\/em>\u00a0xin gi\u1edbi thi\u1ec7u ph\u00e2n t\u00edch, b\u00ecnh lu\u1eadn c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC v\u1ec1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

T\u01b0\u1edfng r\u1eb1ng v\u01b0\u1edbng m\u1eafc gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 sau khi Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o 3 l\u1ea7n v\u00e0 c\u00f2n ra \u201ct\u1ed1i h\u1eadu th\u01b0\u201d ph\u1ea3i ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i v\u00e0o ng\u00e0y 20\/4, nh\u01b0ng r\u1ed3i, v\u1ea5n \u0111\u1ec1 v\u1eabn kh\u00f3 c\u1edfi l\u00e0 b\u1edfi v\u00ec c\u00f3 th\u1ec3 b\u1ecb g\u1ee1 nh\u1ea7m n\u00fat th\u1eaft.<\/p>\n

S\u1ef1 \u00e1p \u0111\u1eb7t c\u1ee9ng nh\u1eafc v\u00e0 ngu\u1ed3n c\u01a1n c\u1ee7a nh\u1eefng r\u1eafc r\u1ed1i trong s\u1eeda \u0111\u1ed5i<\/strong><\/p>\n

S\u1edf d\u0129, nh\u1eefng v\u1ea5n \u0111\u1ec1 v\u1eabn c\u00f2n v\u01b0\u1edbng m\u1eafc sau 3 n\u0103m tr\u1eddi v\u00e0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn trong ph\u01b0\u01a1ng \u00e1n tr\u00ecnh l\u00ean Ch\u00ednh ph\u1ee7 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 v\u00ec c\u00e1ch ti\u1ebfp c\u1eadn v\u1ea5n \u0111\u1ec1 kh\u00f4ng h\u1ee3p l\u00fd.<\/p>\n

\u0110\u1ea7u ti\u00ean, ph\u1ea3i kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, chuy\u1ec3n gi\u00e1 hay kh\u00f4ng chuy\u1ec3n gi\u00e1 th\u00ec chi ph\u00ed l\u00e3i vay c\u0169ng \u0111\u1ec1u ph\u1ea3i l\u00e0 h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1, th\u00ec chi ph\u00ed v\u1ed1n vay bao nhi\u00eau c\u0169ng ph\u1ea3i c\u00f4ng nh\u1eadn. C\u00f2n n\u1ebfu nh\u01b0, c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1, t\u1ee9c l\u00e0 ch\u1ec9 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n qu\u00e1 tr\u00ecnh h\u00ecnh th\u00e0nh chi ph\u00ed v\u1ed1n vay, th\u00ec m\u1edbi b\u1ecb \u00e1p \u0111\u1eb7t th\u00eam m\u1ed9t t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf n\u00e0o \u0111\u00f3 m\u00e0 th\u1ebf gi\u1edbi c\u0169ng l\u00e0m th\u1ebf.<\/p>\n

Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay ch\u1ec9 \u0111\u1eb7t ra \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p khi c\u00f3 \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 l\u00e0: C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1. Nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf, quy \u0111\u1ecbnh n\u00e0y \u0111ang b\u1ecb hi\u1ec3u v\u00e0 s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch \u00e1p \u0111\u1eb7t, c\u1ee9 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u1ecb \u00e1p \u0111\u1eb7t tr\u1ea7n chi ph\u00ed v\u1ed1n vay, d\u00f9 cho doanh nghi\u1ec7p c\u00f3 hay kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1. \u0110\u00e2y ch\u00ednh l\u00e0 ngu\u1ed3n c\u01a1n c\u1ee7a m\u1ecdi v\u1ea5n \u0111\u1ec1, d\u1eabn \u0111\u1ebfn s\u1ef1 r\u1eafc r\u1ed1i, ph\u1ee9c t\u1ea1p v\u00e0 l\u00fang t\u00fang trong vi\u1ec7c x\u1eed l\u00fd.<\/p>\n

Theo ph\u01b0\u01a1ng \u00e1n s\u1eeda \u0111\u1ed5i c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, s\u1ebd l\u00e0 \u201cn\u00e2ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30%, \u0111\u1ed3ng th\u1eddi, \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay cho tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay\u201d. Theo \u0111\u00f3, s\u1ebd cho h\u1ed3i t\u1ed1 kho\u1ea3ng 4.875 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, \u0111\u00e2y l\u00e0 s\u1ed1 li\u1ec7u trong hai n\u0103m 2017 v\u00e0 2018 do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1. Ri\u00eang s\u1ed1 li\u1ec7u n\u0103m 2019, \u0111\u1ebfn nay \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00ec c\u0169ng \u0111\u00e3 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 c\u0169ng ch\u1ec9 c\u1ea7n \u1edf m\u1ee9c \u01b0\u1edbc t\u00ednh m\u00e0 th\u00f4i.<\/p>\n

<\/h6>\n

Ngo\u00e0i c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed3i t\u1ed1 th\u00ec c\u0169ng c\u1ea7n ph\u1ea3i x\u1eed l\u00fd c\u1ea3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 \u0111\u1ecdng ch\u1eadm n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 do c\u00f2n ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng hay hy v\u1ecdng r\u1eb1ng s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 n\u1ed9p trong b\u1ed1i c\u1ea3nh d\u1ecbch b\u1ec7nh kh\u00f3 kh\u0103n nh\u01b0 hi\u1ec7n nay. Khi \u0111\u00f3, th\u00ec kh\u00f4ng n\u00ean b\u1eaft doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ebfp, \u0111\u1ed3ng th\u1eddi, c\u0169ng xem x\u00e9t mi\u1ec5n gi\u1ea3m \u00e1p d\u1ee5ng l\u00e3i su\u1ea5t ch\u1eadm n\u1ed9p.<\/p>\n

C\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb trong th\u1eddi h\u1ea1n 10 n\u0103m!<\/strong><\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb thu kh\u00f4ng h\u1ee3p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c coi nh\u01b0 l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u1eeba v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Nh\u01b0 v\u1eady, c\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u00e3 n\u1ed9p t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 47 v\u1ec1 “X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba\u201d trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, ch\u1ee9 kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng trong 5 n\u0103m nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Th\u1eddi h\u1ea1n 10 n\u0103m c\u0169ng \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 vi\u1ec7c ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu do tr\u1ed1n, gian l\u1eadn, ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m, cho d\u00f9 \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, Kho\u1ea3n 3, \u0110i\u1ec1u 60 v\u1ec1 \u201cTr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u201d v\u00e0 kho\u1ea3n 3, \u0110i\u1ec1u 110 v\u1ec1 \u201cTh\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 hi\u1ec7n h\u00e0nh.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, c\u0169ng c\u1ea7n \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 n\u00eau tr\u00ean, c\u00f3 th\u1ec3 b\u00f9 tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch kh\u00e1c nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t.<\/p>\n

Cu\u1ed1i c\u00f9ng, vi\u1ec7c cho ph\u00e9p h\u1ed3i t\u1ed1, b\u00f9 tr\u1eeb nh\u01b0 tr\u00ean l\u00e0 kh\u00f3 cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh, nh\u01b0ng quy \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng sai th\u00ec ph\u1ea3i s\u1eeda, ch\u01b0a n\u00f3i chuy\u1ec7n b\u1ed3i th\u01b0\u1eddng. B\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 vi\u1ec7c s\u1eeda sai c\u1ea7n thi\u1ebft ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 \u01b0u \u00e1i, h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n. V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t kh\u00f4ng \u00e1p \u0111\u1eb7t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u00ean 30%, \u0111\u1ed3ng th\u1eddi, cho h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em><\/strong><\/p>\n

Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/em><\/strong>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/strong><\/em><\/p>\n

--------------<\/em>\r\n\r\nB\u1ea5t \u0111\u1ed9ng s\u1ea3n (Caf\u00e9 B\u1ea5t \u0111\u1ed9ng s\u1ea3n) 23-4-2020:<\/em>\r\n\r\nhttp:\/\/reatimes.vn\/sua-nghi-dinh-20-thoi-han-hoan-thue-cho-doanh-nghiep-nen-la-bao-nhieu-nam-20200423140348825.html<\/a><\/em>\r\n\r\n(996)\r\n<\/em><\/pre>","protected":false},"excerpt":{"rendered":"
S\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20: Th\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p n\u00ean l\u00e0 bao nhi\u00eau n\u0103m? (B\u0110S) – S\u1ed1 thu\u1ebf b\u1ecb thu kh\u00f4ng h\u1ee3p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c coi nh\u01b0 l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u1eeba v\u00e0o Ng\u00e2n s\u00e1ch. Do \u0111\u00f3, c\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb […]<\/p>\n","protected":false},"author":1,"featured_media":1369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[34,38],"class_list":["post-1367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n263. 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