{"id":14552,"date":"2008-03-13T09:43:10","date_gmt":"2008-03-13T02:43:10","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14552"},"modified":"2022-03-21T09:48:41","modified_gmt":"2022-03-21T02:48:41","slug":"004-du-thao-luat-sua-doi-luat-thue-tndn-va-luat-thue-gtgt-dai-luat-ngan-khoang-cach-thuc-te","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/004-du-thao-luat-sua-doi-luat-thue-tndn-va-luat-thue-gtgt-dai-luat-ngan-khoang-cach-thuc-te\/","title":{"rendered":"004. D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNDN v\u00e0 Lu\u1eadt thu\u1ebf GTGT: D\u00e0i lu\u1eadt – ng\u1eafn kho\u1ea3ng c\u00e1ch th\u1ef1c t\u1ebf"},"content":{"rendered":"\n\n\n
(D\u0110DN) – <\/strong>D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNDN v\u00e0 Lu\u1eadt thu\u1ebf GTGT do B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u g\u00f3p \u00fd, ph\u1ea3n bi\u1ec7n c\u1ee7a gi\u1edbi chuy\u00ean m\u00f4n v\u00e0 DN. VCCI c\u00f9ng B\u00e1o D\u0110DN c\u0169ng \u0111\u00e3 nhi\u1ec1u l\u1ea7n \u0111\u01b0a \u00fd ki\u1ebfn g\u00f3p \u00fd v\u00e0 ph\u1ea3n \u00e1nh nh\u1eefng v\u01b0\u1edbng m\u1eafc l\u00ean vibonline.com.vn v\u00e0 <\/strong>\u00a0” bandoc@dddn.com.vn<\/u>.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1edbc th\u1ec1m cu\u1ed9c h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 2 d\u1ef1 \u00e1n lu\u1eadt tr\u00ean do \u1ee6y ban t\u00e0i ch\u00ednh ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 Trung \u01b0\u01a1ng H\u1ed9i c\u00e1c nh\u00e0 DN tr\u1ebb Vi\u1ec7t Nam ng\u00e0y 14\/3\/2008, D\u0110DN xin gi\u1edbi thi\u1ec7u 2 quan \u0111i\u1ec3m \u0111\u1ea1i di\u1ec7n quy\u1ec1n l\u1ee3i DN v\u00e0 c\u01a1 quan so\u1ea1n th\u1ea3o.<\/p>\n

LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Tr\u01b0\u1edfng Ban Th\u01b0 k\u00fd H\u0110QT Maritime Bank: C\u1ea7n tho\u00e1t… h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n

T\u0103ng gi\u00e1 tr\u1ecb cho thu\u1ebf nh\u01b0ng \u0111\u1eebng l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd<\/em><\/strong><\/p>\n

– D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 c\u1ee7a m\u1ed9t lu\u1eadt s\u01b0 chuy\u00ean t\u01b0 v\u1ea5n cho DN, d\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf GTGT l\u1ea7n n\u00e0y theo \u00f4ng c\u00f2n nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec c\u1ea7n b\u00e0n?<\/em><\/p>\n

T\u00f4i ph\u1ea3i kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf GTGT l\u1ea7n n\u00e0y l\u00e0 m\u1ed9t y\u00eau c\u1ea7u t\u1ea5t y\u1ebfu. Tuy nhi\u00ean, theo t\u00f4i, d\u1ef1 th\u1ea3o lu\u1eadt l\u1ea7n n\u00e0y v\u1eabn n\u1eb7ng t\u00ednh… h\u00ecnh th\u1ee9c v\u00e0 v\u1eabn ph\u1ee5 thu\u1ed9c v\u00e0o v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. Quan \u0111i\u1ec3m l\u00e0m lu\u1eadt nh\u01b0 v\u1eady kh\u00f4ng c\u00f3 g\u00ec ti\u1ebfn b\u1ed9 h\u01a1n so v\u1edbi m\u1ea5y ch\u1ee5c n\u0103m tr\u01b0\u1edbc. V\u1eabn l\u00e0 lu\u1eadt khung, lu\u1eadt \u201c\u1ed1ng\u201d, lu\u1eadt nguy\u00ean t\u1eafc, lu\u1eadt \u201ckh\u1ea9u hi\u1ec7u\u201d. C\u00e1c lu\u1eadt d\u1ea1ng n\u00e0y \u0111\u00e3 b\u1ecb v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c b\u1ecb ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 tho\u1ea3i m\u00e1i \u201cnh\u00e0o n\u1eb7n\u201d v\u00e0 tr\u00f3i bu\u1ed9c nh\u01b0 \u0111a s\u1ed1 c\u00e1c \u0111\u1ea1o lu\u1eadt kh\u00e1c.<\/p>\n

– \u201c\u1ed0ng\u201d \u0111\u1ebfn \u0111\u00e2u v\u00e0 \u201cnh\u00e0o n\u1eb7n\u201d th\u1ebf n\u00e0o, th\u01b0a \u00f4ng?<\/em><\/p>\n

\u0110\u01a1n c\u1eed nh\u01b0 kho\u1ea3n 2, \u0110i\u1ec1u 8 c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh: \u201cH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 m\u1ee9c ti\u1ec1n kh\u00f4ng ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng\u201d l\u00e0 kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u. Nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0y, th\u00ec nh\u1ea5t thi\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ngay trong lu\u1eadt.<\/p>\n

N\u1ebfu kh\u00f4ng \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u00ec l\u00e0m sao c\u00f3 th\u1ec3 l\u00fd gi\u1ea3i cho \u0111\u01b0\u1ee3c vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a D\u1ef1 th\u1ea3o v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau: \u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 1 n\u0103m tr\u1edf l\u00ean m\u00e0 s\u1ed1 thu\u1ebf GTGT s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 200 tri\u1ec7u tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo qu\u00fd\u201d.<\/p>\n

\u201c2 D\u1ef1 lu\u1eadt n\u00e0y th\u1ec3 hi\u1ec7n m\u1ed9t c\u00e1ch qu\u00e1 \u0111\u01a1n gi\u1ea3n, ng\u1eafn g\u1ecdn. T\u00f4i \u0111\u1ec1 ngh\u1ecb, \u201ck\u00e9o d\u00e0i\u201d lu\u1eadt \u0111\u1ec3 r\u00fat ng\u1eafn kho\u1ea3ng c\u00e1ch gi\u1eefa lu\u1eadt v\u1edbi th\u1ef1c t\u1ebf; quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n \u0111\u1ec3 t\u1ea1o ra m\u1ed9t h\u00e0nh lang ph\u00e1p l\u00fd ch\u1eafc ch\u1eafn, minh b\u1ea1ch cho DN. Ch\u00fang t\u00f4i mong mu\u1ed1n r\u1eb1ng Qu\u1ed1c h\u1ed9i h\u00e3y ch\u1ec9 d\u00e0nh nh\u1eefng n\u1ed9i dung c\u1ea7n h\u01b0\u1edbng d\u1eabn tho\u00e1ng h\u01a1n, m\u1edf h\u01a1n cho c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt, c\u00f2n b\u1eaft bu\u1ed9c c\u00e1i g\u00ec, y\u00eau c\u1ea7u ngh\u0129a v\u1ee5 th\u1ebf n\u00e0o th\u00ec h\u00e3y \u0111\u01b0a h\u1ebft v\u00e0o lu\u1eadt. \u0110\u00f3 l\u00e0 c\u00e1ch \u1ee9ng x\u1eed v\u0103n minh v\u00e0 l\u00e0 cam k\u1ebft c\u00f3 gi\u00e1 tr\u1ecb nh\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1edbi doanh nh\u00e2n, DN\u201d.<\/em><\/strong><\/p>\n

– V\u1eady c\u00f2n vi\u1ec7c b\u1ecf b\u1edbt thu\u1ebf su\u1ea5t, nhi\u1ec1u DN cho r\u1eb1ng nh\u01b0 v\u1eady l\u00e0 \u0111\u00e1nh \u0111\u1ed3ng, th\u01b0a \u00f4ng?<\/em><\/p>\n

T\u00f4i kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m n\u00e0y. Theo t\u00f4i, b\u1ecf b\u1edbt thu\u1ebf su\u1ea5t, \u0111\u01b0\u1ee3c nhi\u1ec1u h\u01a1n m\u1ea5t.<\/p>\n

N\u1ebfu l\u00e0 thu\u1ebf doanh thu, th\u00ec r\u1ea5t c\u1ea7n ph\u00e2n th\u00e0nh nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t v\u00ec \u201c\u0111\u00e1nh\u201d \u0111\u00e2u bi\u1ebft \u0111\u1ea5y. Nh\u01b0ng thu\u1ebf GTGT c\u00f4ng b\u1eb1ng h\u01a1n h\u1eb3n l\u00e0 \u1edf ch\u1ed7, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Do v\u1eady san \u0111i, b\u00f9 l\u1ea1i s\u1ebd tr\u00e1nh kh\u1ecfi t\u00ecnh tr\u1ea1ng \u201cs\u01b0u cao\u201d, thu\u1ebf n\u1eb7ng r\u01a1i v\u00e0o m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kh\u00f3 kh\u0103n hay l\u0129nh v\u1ef1c c\u1ea7n \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch ho\u1eb7c \u0111\u1ea7u v\u00e0o \u00edt k\u00e8m theo thu\u1ebf GTGT, th\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng c\u01a1 ch\u1ebf mi\u1ec5n gi\u1ea3m thu\u1ebf.<\/p>\n

Tuy v\u1eady, d\u1ef1 lu\u1eadt d\u01b0\u1eddng nh\u01b0 v\u1eabn nghi\u00eang h\u1eb3n v\u1ec1 h\u01b0\u1edbng b\u1ea3o v\u1ec7 ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t truy\u1ec1n th\u1ed1ng, ch\u1ee9 ch\u01b0a th\u1ec3 hi\u1ec7n r\u1eb1ng ph\u1ea3i b\u1ea3o v\u1ec7 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y. \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng, ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, trong \u0111\u00f3 ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, c\u0169ng \u0111\u00f3ng vai l\u00e0 ng\u01b0\u1eddi kinh doanh v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng. D\u1ef1 lu\u1eadt ch\u01b0a th\u1ec3 hi\u1ec7n theo quan \u0111i\u1ec3m k\u00edch c\u1ea7u hi\u1ec7n nay, ng\u01b0\u1ee3c l\u1ea1i ho\u00e0n to\u00e0n v\u1edbi quan \u0111i\u1ec3m th\u1eaft l\u01b0ng, bu\u1ed9c b\u1ee5ng nh\u01b0 th\u1eddi k\u1ef3 x\u00e2y d\u1ef1ng lu\u1eadt n\u00e0y tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

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\u0110\u1eebng d\u00f9ng h\u01b0\u1edbng d\u1eabn thay th\u1ebf… lu\u1eadt<\/em><\/strong>– C\u0169ng nh\u01b0 d\u1ef1 lu\u1eadt thu\u1ebf GTGT, d\u1ef1 lu\u1eadt thu\u1ebf TNDN v\u1eabn b\u1ecb c\u00e1c DN cho r\u1eb1ng qu\u00e1… v\u0129 m\u00f4. Quan \u0111i\u1ec3m c\u1ee7a \u00f4ng v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y?<\/em><\/p>\n

\u0110\u00fang v\u1eady, Lu\u1eadt Thu\u1ebf TNDN \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda \u0111\u1ed5i nhi\u1ec1u l\u1ea7n, nh\u01b0ng cho \u0111\u1ebfn D\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y v\u1eabn ch\u1ec9 l\u00e0 nguy\u00ean t\u1eafc chung chung, thi\u1ebfu c\u1ee5 th\u1ec3, thi\u1ebfu chi ti\u1ebft…<\/p>\n

Do \u0111\u00f3, m\u1ed9t trong nh\u1eefng vi\u1ec7c quan tr\u1ecdng l\u00e0 c\u1ea7n \u0111\u01b0a ph\u1ea7n l\u1edbn nh\u1eefng n\u1ed9i dung \u0111ang \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 v\u00e0o D\u1ef1 lu\u1eadt.<\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan so\u1ea1n th\u1ea3o kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ecm c\u00e1ch g\u1ea1t b\u1ecf h\u1ebft nh\u1eefng n\u1ed9i dung kh\u00f3, nh\u1eefng v\u1ea5n \u0111\u1ec1 ch\u01b0a \u201cch\u00edn\u201d, m\u00e0 l\u00e0 c\u1ea7n ph\u1ea3i x\u1eed l\u00fd n\u00f3, ph\u1ea3i t\u1ea1o ra nh\u1eefng quy ph\u1ea1m t\u1ed1t nh\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng lu\u1eadt c\u00f3 s\u1ee9c s\u1ed1ng \u0111\u1ed9c l\u1eadp, b\u1ec1n v\u1eefng \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng cho n\u1ec1n kinh t\u1ebf.<\/p>\n

– Nh\u01b0ng \u0111\u00f3 c\u0169ng ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n, theo \u00f4ng, D\u1ef1 lu\u1eadt m\u1edbi c\u00f2n c\u00f3 \u0111i\u1ec3m g\u00ec “l\u00e0m kh\u00f3” DN, th\u01b0a \u00f4ng?<\/em><\/p>\n

\u0110i\u1ec1u n\u00e0y th\u00ec… kh\u00f4ng kh\u00f3 x\u00e1c \u0111\u1ecbnh. \u0110\u01a1n c\u1eed, kho\u1ea3n 4, \u0110i\u1ec1u 8 (C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf) c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf GTGT c\u0169ng gi\u1ed1ng nh\u01b0 Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh \u0111\u00e3 quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi h\u1ee3p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp l\u00e0 \u201ctrang ph\u1ee5c\u201d. Tuy nhi\u00ean, lu\u1eadt kh\u00f4ng ch\u1ec9 ra \u0111\u01b0\u1ee3c m\u1ee9c c\u1ee5 th\u1ec3 hay \u0111\u1eb7t ra nguy\u00ean t\u1eafc \u0111\u1ec3 t\u00ednh m\u1ee9c chi ph\u00ed h\u1ee3p l\u00fd ch\u1ecbu thu\u1ebf. \u0110\u1ebfn ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 c\u0169ng v\u1eabn kh\u00f4ng c\u00f3 g\u00ec r\u00f5 h\u01a1n. Cu\u1ed1i c\u00f9ng, ho\u00e0n to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o quy\u1ec1n \u201c\u00e1p \u0111\u1eb7t\u201d c\u1ee7a th\u00f4ng t\u01b0. Th\u00e0nh th\u1eed th\u00f4ng t\u01b0 m\u1edbi th\u1eadt s\u1ef1 quy\u1ebft \u0111\u1ecbnh v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u201ccao\u201d h\u01a1n lu\u1eadt.<\/p>\n

\u0110\u01a1n c\u1eed: Nhi\u1ec1u DN chi ti\u1ec1n r\u1ea5t th\u1ef1c t\u1ebf v\u00e0 h\u1ee3p l\u00fd \u0111\u1ec3 may \u0111o, trang c\u1ea5p \u0111\u1ed3ng ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu chi tr\u00ean 500 ng\u00e0n \u0111\u1ed3ng\/n\u0103m (t\u1eeb cu\u1ed1i 2007 l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng). T\u1ea1i sao ch\u00fang ta kh\u00f4ng d\u00e1m s\u00f2ng ph\u1eb3ng m\u00e0 \u00e1p \u201clu\u1eadt ch\u01a1i\u201d: N\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua s\u1eafm h\u1ee3p ph\u00e1p, th\u00ec bao nhi\u00eau c\u0169ng chi, ng\u01b0\u1ee3c l\u1ea1i th\u00ec m\u1ed9t \u0111\u1ed3ng c\u0169ng kh\u00f4ng chi. V\u00ec kho\u1ea3n chi c\u1ee7a DN n\u00e0y ch\u00ednh l\u00e0 kho\u1ea3n thu c\u1ee7a DN kh\u00e1c, gi\u1ea3m thu\u1ebf \u1edf n\u01a1i n\u00e0y th\u00ec s\u1ebd t\u0103ng thu \u1edf ch\u1ed7 kh\u00e1c.<\/p>\n

Th\u00eam n\u1eefa, kho\u1ea3n 12, \u0110i\u1ec1u 8 (C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf) c\u1ee7a D\u1ef1 lu\u1eadt c\u0169ng nh\u01b0 Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh \u0111\u1ec1u quy \u0111\u1ecbnh m\u1ed9t lo\u1ea1t kho\u1ea3n chi l\u00e0: \u201cChi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u00e3i… kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng s\u1ed1 chi ph\u00ed\u201d. M\u1ee9c kh\u1ed1ng ch\u1ebf n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi kinh t\u1ebf bao c\u1ea5p. Gi\u1edbi h\u1ea1n 10% ch\u1ec9 \u0111\u1ee7 \u201cgi\u1eadt g\u1ea5u v\u00e1 vai\u201d \u0111\u1ec3 x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u. B\u1edfi hi\u1ec7n nay, ch\u1ec9 qu\u1ea3ng c\u00e1o m\u1ed7i ng\u00e0y v\u00e0i ch\u1ee5c gi\u00e2y tr\u00ean truy\u1ec1n h\u00ecnh th\u00ec m\u1ed9t n\u0103m c\u0169ng m\u1ea5t t\u1edbi h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng. Do v\u1eady, t\u00f4i kh\u00f4ng bi\u1ebft c\u00e1c DN kh\u00e1c th\u1ebf n\u00e0o ch\u1ee9 nhi\u1ec1u ng\u00e2n h\u00e0ng bu\u1ed9c ph\u1ea3i t\u00ecm c\u00e1ch l\u00e1ch lu\u1eadt, ch\u1eb3ng h\u1ea1n l\u00e0m bi\u1ec3n qu\u1ea3ng c\u00e1o t\u1ea5m l\u1edbn, nh\u01b0ng l\u1ea1i h\u1ea1ch to\u00e1n thu\u00ea t\u00e0i s\u1ea3n, thay v\u00ec h\u1ea1ch to\u00e1n \u0111\u00fang l\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o.<\/p>\n

\u0110\u00f3 l\u00e0 nh\u1eefng chi ph\u00ed h\u1ee3p l\u00fd, c\u1ea7n thi\u1ebft nh\u01b0ng l\u1ea1i l\u00e0 nh\u1eefng l\u1ed7i vi ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1 ph\u1ed5 bi\u1ebfn m\u00e0 ng\u01b0\u1eddi ta kh\u00f4ng h\u1ec1 mong mu\u1ed1n. \u0110\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n m\u1ea1nh d\u1ea1n thay \u0111\u1ed5i quan \u0111i\u1ec3m l\u00e0m ch\u00ednh s\u00e1ch \u0111\u1ec3 tr\u00e1nh tr\u00ecnh tr\u1ea1ng, lu\u1eadt \u201cxui\u201d ph\u1ea1m lu\u1eadt!<\/p>\n

B\u1edfi \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n chi ph\u1ea3i c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p, th\u00ec c\u0169ng c\u1ea7n n\u1edbi l\u1ecfng con s\u1ed1 \u201cch\u1ebft\u201d, tr\u00f3i ch\u00e2n tr\u00f3i tay DN. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u0103ng t\u1ef7 l\u1ec7 chi cho h\u1ed7 tr\u1ee3 kinh doanh s\u1ebd gi\u1ea3m thu \u1edf kh\u00e2u n\u00e0y nh\u01b0ng s\u1ebd t\u0103ng thu \u1edf n\u01a1i kh\u00e1c v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u1ea3m nh\u1eefng vi\u1ec7c vi ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n

H\u1ee3p ph\u00e1p nh\u01b0ng kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng th\u1ef1c t\u1ebf. \u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n quan tr\u1ecdng d\u1eabn ng\u01b0\u1eddi ta \u0111\u1ebfn vi\u1ec7c ph\u1ea3i h\u1ee3p ph\u00e1p h\u00f3a b\u1eb1ng c\u00e1ch: Mua b\u00e1n h\u00f3a \u0111\u01a1n, ch\u1ebf bi\u1ebfn ch\u1ee9ng t\u1eeb kh\u1ed1ng, ch\u1ea5p nh\u1eadn giao d\u1ecbch gi\u1ea3…<\/p>\n

– Xin c\u1ea3m \u01a1n \u00f4ng!<\/em><\/p>\n\n\n\n\n
 <\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng – B\u1ed9 T\u00e0i ch\u00ednh: Sao ph\u1ea3i ph\u1ea3n \u1ee9ng?<\/strong><\/p>\n

– M\u1ed9t v\u1ea5n \u0111\u1ec1 v\u1ec1 quy \u0111\u1ecbnh thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u00e3 cho th\u1ea5y 2 c\u00e1ch nh\u00ecn kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t c\u1ee7a ban so\u1ea1n th\u1ea3o v\u00e0 DN – \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c thi, th\u01b0a \u00f4ng?<\/em><\/p>\n

\u0110\u1ec1 \u00e1n thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t, theo t\u00f4i v\u1eabn c\u00f2n l\u00e0 mu\u1ed9n, nh\u01b0ng mu\u1ed9n c\u00f2n h\u01a1n kh\u00f4ng, mu\u1ed9n l\u1ea1i c\u00e0ng \u0111\u00f2i h\u1ecfi ph\u1ea3i kh\u1ea9n tr\u01b0\u01a1ng v\u00e0 ki\u00ean quy\u1ebft. Vi\u1ec7c Lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 DN \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 m\u1ed9t n\u1ed9i dung \u0111\u1ec3 tri\u1ec3n khai \u0110\u1ec1 \u00e1n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u00e3 duy\u1ec7t v\u00e0 \u0111ang tri\u1ec3n khai. Vi\u1ec7c n\u00e0y t\u00f4i xin n\u00f3i c\u1ee5 th\u1ec3 h\u01a1n \u0111\u1ec3 tr\u00e1nh s\u1ef1 hi\u1ec3u l\u1ea7m:<\/p>\n

Th\u1ee9 nh\u1ea5t, DN, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 thanh to\u00e1n ti\u1ec1n mua b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng b\u1ea5t c\u1ee9 c\u00e1ch n\u00e0o, ti\u1ec1n m\u1eb7t, chuy\u1ec3n kho\u1ea3n, s\u00e9c, u\u1ef7 nhi\u1ec7m chi, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3, ch\u1eadm tr\u1ea3, \u1ee9ng tr\u01b0\u1edbc thanh to\u00e1n sau… C\u00f2n mua h\u00e0ng ho\u00e1 c\u1ee7a n\u00f4ng d\u00e2n, c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng kinh doanh, kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u00ec vi\u1ec7c tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 \u0111i\u1ec1u \u0111\u01b0\u01a1ng nhi\u00ean.<\/p>\n

Th\u1ee9 hai, c\u00e1c \u0111\u1ed1i t\u00e1c c\u1ee7a DN l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p: khi \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e1t kinh ph\u00ed \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho c\u01a1 ch\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ef1 trang tr\u1ea3i th\u00ec h\u1ecd ph\u1ea3i tr\u1ea3 ti\u1ec1n qua ng\u00e2n h\u00e0ng, qua kho b\u1ea1c v\u00ec \u0111\u00f3 l\u00e0 ti\u1ec1n c\u1ee7a ng\u00e2n s\u00e1ch.<\/p>\n

Th\u1ee9 ba, DN n\u00e0o m\u00e0 ch\u1ea3 c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng m\u00e3 s\u1ed1 thu\u1ebf… t\u1ea1i sao ng\u01b0\u1eddi ta l\u1ea1i ph\u1ea3n \u1ee9ng nh\u1ec9? \u0110\u01b0\u01a1ng nhi\u00ean, m\u1ee9c ti\u1ec1n \u0111\u1ebfn bao nhi\u00eau m\u1edbi ph\u1ea3i qua ng\u00e2n h\u00e0ng c\u0169ng l\u00e0 vi\u1ec7c c\u1ea7n t\u00ednh xem cho ph\u00f9 h\u1ee3p. Vi\u1ec7c n\u00e0y Ch\u00ednh ph\u1ee7 s\u1ebd quy \u0111\u1ecbnh trong ngh\u1ecb \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf trong t\u1eebng th\u1eddi k\u1ef3, trong \u0111\u00f3 c\u00f3 t\u00ednh \u0111\u1ebfn n\u0103ng l\u1ef1c \u0111\u00e1p \u1ee9ng c\u1ee7a ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i qua ng\u00e2n h\u00e0ng, m\u1ee9c ti\u1ec1n \u0111\u1ebfn bao nhi\u00eau kh\u00f4ng th\u1ec3 quy \u0111\u1ecbnh c\u1ee9ng trong lu\u1eadt ngay nh\u01b0ng ph\u1ea3i c\u00f3 d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec3 Qu\u1ed1c h\u1ed9i xem x\u00e9t, c\u00e2n nh\u1eafc khi th\u00f4ng qua lu\u1eadt. T\u00f4i xin nh\u1eafc l\u1ea1i vi\u1ec7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng ch\u1ec9 b\u1eaft bu\u1ed9c n\u1ebfu DN mu\u1ed1n l\u1ea5y l\u1ea1i ti\u1ec1n thu\u1ebf c\u1ee7a ng\u00e2n s\u00e1ch. Quy \u0111\u1ecbnh n\u00e0y s\u1ebd l\u00e0m m\u1ea5t \u0111i \u0111\u1ea5t s\u1ed1ng c\u1ee7a “DN ma” n\u00ean l\u00fac n\u00e0y c\u00f3 nhi\u1ec1u DN \u0111\u00e3 t\u1eebng ch\u01a1i v\u1edbi ma ch\u1eafc ch\u1eafn s\u1ebd ph\u1ea3n \u1ee9ng.<\/p>\n

M\u1edbi \u0111\u00e2y, tr\u00ean nhi\u1ec1u b\u00e1o c\u00f3 \u0111\u0103ng tin nhi\u1ec1u ng\u00e2n h\u00e0ng c\u1ee7a ta \u0111\u1ea1t chu\u1ea9n qu\u1ed1c t\u1ebf, \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u1ed1i t\u00e1c c\u00f4ng nh\u1eadn… t\u1ea1i sao n\u00f3i \u0111\u1ebfn thanh to\u00e1n chuy\u1ec3n kho\u1ea3n h\u1ecd l\u1ea1i l\u1edd \u0111i nh\u1ec9? T\u00f4i \u0111\u01b0\u1ee3c bi\u1ebft c\u0169ng c\u00f3 ng\u00e2n h\u00e0ng c\u00f2n \u201cxui\u201d DN… \u0111\u1eebng c\u00f3 chuy\u1ec3n kho\u1ea3n, c\u1ee9 ti\u1ec1n m\u1eb7t \u0111i, em ph\u1ee5c v\u1ee5 tr\u1ecdn g\u00f3i! Th\u1ebf l\u00e0 th\u1ebf n\u00e0o?<\/p>\n

– Nh\u01b0ng vi\u1ec7c k\u00ea khai n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng s\u1ebd g\u00e2y kh\u00f3 cho DN v\u00e0 t\u00e1c \u0111\u1ed9ng t\u1edbi c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c c\u00e2u l\u1ea1c b\u1ed9 1000 t\u1ef7? <\/em><\/p>\n

\u0110\u00fang l\u00e0 nh\u1eefng ng\u01b0\u1eddi trong nh\u00f3m bi\u00ean t\u1eadp so\u1ea1n th\u1ea3o lu\u1eadt ch\u01b0a t\u00ecm \u0111\u00fang t\u1eeb ng\u1eef ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh n\u00e0y. D\u1ef1 th\u1ea3o \u0111i\u1ec1u lu\u1eadt th\u00ec ghi l\u00e0 n\u01a1i n\u1ed9p thu\u1ebf nh\u01b0ng n\u1ed9i h\u00e0m ch\u00ednh l\u00e0 x\u1eed l\u00fd s\u1ed1 thu\u1ebf m\u00e0 DN n\u1ed9p nh\u01b0 th\u1ebf n\u00e0o cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf quan h\u1ec7 gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng. Hi\u1ec7n nay nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng m\u1ea5t \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ec3 l\u00e0m KCN, v\u00e0i ch\u1ee5c n\u0103m kh\u00f4ng n\u1ed9p g\u00ec v\u00ec ti\u1ec1n b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng thu\u1ebf TNDN do c\u00f4ng nghi\u1ec7p l\u00e0m ra n\u01a1i kh\u00e1c l\u1ea1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Tr\u1eadt t\u1ef1 tr\u1ecb an, d\u1ecbch v\u1ee5 y t\u1ebf, h\u1ecdc h\u00e0nh cho con em c\u00f4ng nh\u00e2n, nh\u00e0 \u1edf… nh\u1eefng c\u00e1i \u0111\u00f3 tuy ph\u1ea3i tr\u1ea3 ti\u1ec1n nh\u01b0ng r\u00f5 r\u00e0ng l\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y, x\u01b0\u1edfng ph\u1ea3i lo c\u1ea3, ai c\u0169ng bi\u1ebft, b\u1ea3n th\u00e2n DN c\u0169ng bi\u1ebft nh\u01b0ng ch\u1eb3ng d\u1ea1i g\u00ec n\u00eau ra.<\/p>\n

V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c \u0111\u1eb7t ra l\u00e0: t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p v\u1eabn th\u1ebf th\u00f4i, m\u1ed9t t\u1edd khai thu\u1ebf, m\u1ed9t b\u1ea3n quy\u1ebft to\u00e1n, DN ch\u1ec9 bi\u1ebft m\u1ed9t \u0111\u1ea7u m\u1ed1i l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3 s\u1ebd ph\u00e2n b\u1ed5, chia ra v\u00e0 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a v\u00e0i n\u01a1i. Vi\u1ec7c n\u00e0y r\u00f5 r\u00e0ng c\u00f3 t\u0103ng th\u00eam 1 ch\u00fat chi ph\u00ed cho DN, th\u00ed d\u1ee5: thay v\u00ec vi\u1ebft 1 gi\u1ea5y n\u1ed9p ti\u1ec1n, nay ph\u1ea3i vi\u1ebft \u0111\u1ebfn 2, 3 c\u00e1i n\u1ebfu nh\u01b0 DN \u0111\u00f3 c\u00f3 \u0111\u1ebfn 2, 3 nh\u00e0 m\u00e1y ph\u1ee5 thu\u1ed9c \u0111\u00f3ng t\u1ea1i 2, 3 t\u1ec9nh. DN c\u0169ng m\u1ea5t th\u00eam th\u1eddi gian \u0111\u1ec3 t\u00ednh v\u00e0 theo d\u00f5i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 n\u1ed9p c\u1ea3 n\u0103m… Ch\u00fang t\u00f4i mong mu\u1ed1n c\u00f3 c\u01a1 ch\u1ebf th\u1eadt \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 DN ch\u1ec9 n\u1ed9p t\u01b0\u01a1ng \u0111\u1ed1i th\u00f4i, c\u00f3 l\u1ebd kho\u1ea3ng 70% t\u1ea1m n\u1ed9p v\u00e0 ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ngo\u00e0i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf, s\u1ed1 c\u00f2n l\u1ea1i khi khai quy\u1ebft to\u00e1n th\u00ec thanh to\u00e1n v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf.<\/p>\n

Mong mu\u1ed1n v\u00e0 y\u00eau c\u1ea7u \u0111\u1eb7t ra \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh n\u00e0y l\u00e0 \u1edf ch\u1ed7 ch\u1ec9 c\u00f3 1 \u0111\u1ea7u m\u1ed1i c\u01a1 quan thu\u1ebf m\u00e0 th\u00f4i, kh\u00f4ng ph\u1ea3i \u0111\u1ecba ph\u01b0\u01a1ng n\u00e0o c\u0169ng c\u1eed c\u00e1n b\u1ed9 thu\u1ebf nh\u1ea3y c\u1ea3 v\u00e0o DN. Tuy nhi\u00ean, c\u00e1ch h\u00e0nh v\u0103n c\u1ea7n ph\u1ea3i ch\u1ec9nh s\u1eeda cho d\u1ec5 hi\u1ec3u, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 h\u1ee3p l\u00fd gi\u1eefa quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a DN \u0111\u1ed1i v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng g\u00e2y th\u00eam kh\u00f3 kh\u0103n cho DN m\u1edbi l\u00e0 v\u1ea5n \u0111\u1ec1 c\u00e2n nh\u1eafc k\u1ef9 h\u01a1n.<\/p>\n

– Xin c\u1ea3m \u01a1n \u00f4ng!<\/em><\/td>\n<\/tr>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ho\u00e0ng H\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/strong><\/p>\n

——————<\/p>\n

Di\u1ec5n<\/em><\/strong> \u0111\u00e0n Doanh nghi\u1ec7p 13-3-2008<\/em><\/strong><\/p>\n

(1.414\/2.512)<\/em>","protected":false},"excerpt":{"rendered":"

(D\u0110DN) – D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNDN v\u00e0 Lu\u1eadt thu\u1ebf GTGT do B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u g\u00f3p \u00fd, ph\u1ea3n bi\u1ec7n c\u1ee7a gi\u1edbi chuy\u00ean m\u00f4n v\u00e0 DN. VCCI c\u00f9ng B\u00e1o D\u0110DN c\u0169ng \u0111\u00e3 nhi\u1ec1u l\u1ea7n \u0111\u01b0a \u00fd ki\u1ebfn g\u00f3p \u00fd v\u00e0 ph\u1ea3n \u00e1nh nh\u1eefng v\u01b0\u1edbng m\u1eafc […]<\/p>\n","protected":false},"author":2,"featured_media":14557,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-14552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n004. D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNDN v\u00e0 Lu\u1eadt thu\u1ebf GTGT: D\u00e0i lu\u1eadt - ng\u1eafn kho\u1ea3ng c\u00e1ch th\u1ef1c t\u1ebf - 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\/en\/004-du-thao-luat-sua-doi-luat-thue-tndn-va-luat-thue-gtgt-dai-luat-ngan-khoang-cach-thuc-te\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]004. D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNDN v\u00e0 Lu\u1eadt thu\u1ebf GTGT: D\u00e0i lu\u1eadt - ng\u1eafn kho\u1ea3ng c\u00e1ch th\u1ef1c t\u1ebf[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(D\u0110DN) – D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNDN v\u00e0 Lu\u1eadt thu\u1ebf GTGT do B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u g\u00f3p \u00fd, ph\u1ea3n bi\u1ec7n c\u1ee7a gi\u1edbi chuy\u00ean m\u00f4n v\u00e0 DN. VCCI c\u00f9ng B\u00e1o D\u0110DN c\u0169ng \u0111\u00e3 nhi\u1ec1u l\u1ea7n \u0111\u01b0a \u00fd ki\u1ebfn g\u00f3p \u00fd v\u00e0 ph\u1ea3n \u00e1nh nh\u1eefng v\u01b0\u1edbng m\u1eafc […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/004-du-thao-luat-sua-doi-luat-thue-tndn-va-luat-thue-gtgt-dai-luat-ngan-khoang-cach-thuc-te\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2008-03-13T02:43:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-21T02:48:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2008\/03\/thue-gtgt-1448.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"680\" \/>\n\t<meta property=\"og:image:height\" content=\"382\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"ductt\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"ductt\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"19 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/004-du-thao-luat-sua-doi-luat-thue-tndn-va-luat-thue-gtgt-dai-luat-ngan-khoang-cach-thuc-te\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/004-du-thao-luat-sua-doi-luat-thue-tndn-va-luat-thue-gtgt-dai-luat-ngan-khoang-cach-thuc-te\\\/\"},\"author\":{\"name\":\"ductt\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/f250bfe7ec16ce4eba7ae37ffd717a9e\"},\"headline\":\"004. 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