{"id":15433,"date":"2017-09-21T10:50:37","date_gmt":"2017-09-21T03:50:37","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=15433"},"modified":"2022-03-23T13:10:09","modified_gmt":"2022-03-23T06:10:09","slug":"1-817-lo-lang-chuyen-chuyen-doi-hoa-don","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-817-lo-lang-chuyen-chuyen-doi-hoa-don\/","title":{"rendered":"1.817. Lo l\u1eafng chuy\u1ec7n chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n"},"content":{"rendered":"(KTSG) – Li\u00ean quan \u0111\u1ebfn \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n gi\u1ea5y (\u0111\u1eb7t in, t\u1ef1 in, mua t\u1eeb c\u01a1 quan thu\u1ebf) sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T)-c\u00f3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf-m\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang tr\u00ecnh Ch\u00ednh ph\u1ee7, TBKTSG \u0111\u00e3 ghi nh\u1eadn \u00fd ki\u1ebfn t\u1eeb ph\u00eda c\u00e1c doanh nghi\u1ec7p, chuy\u00ean gia.<\/strong><\/p>\n

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\u1ede th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i t\u1eeb mua h\u00f3a \u0111\u01a1n c\u1ee7a ng\u00e0nh thu\u1ebf sang t\u1ef1 in, \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p \u0111\u00e3 kh\u1ed1n kh\u1ed5 v\u00f4 c\u00f9ng v\u00ec c\u00f4ng ty in qu\u00e1 t\u1ea3i. Trong \u1ea3nh l\u00e0 kh\u00f4ng kh\u00ed \u1edf m\u1ed9t c\u00f4ng ty in h\u00f3a \u0111\u01a1n l\u00fac b\u1ea5y gi\u1edd. \u1ea2nh: Minh T\u00e2m<\/em><\/p>\n

T\u1ef1u trung l\u00e0 c\u00e1c m\u1ed1i lo, b\u0103n kho\u0103n v\u1ec1 th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i (\u00e1p d\u1ee5ng t\u1eeb \u0111\u1ea7u n\u0103m sau); chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea7u t\u01b0 chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng, chi tr\u1ea3 cho t\u1eebng t\u1edd h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c; v\u00e0 nh\u1ea5t l\u00e0 t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00e1c c\u01a1 quan kh\u00e1c.<\/p>\n

\u00d4ng Nguy\u1ec5n \u0110\u1ee9c Ngh\u0129a, Ch\u1ee7 nhi\u1ec7m C\u00e2u l\u1ea1c b\u1ed9 \u0110\u1ea1i l\u00fd thu\u1ebf TPHCM (c\u00f3 h\u1ec7 th\u1ed1ng kh\u00e1ch h\u00e0ng kho\u1ea3ng 8.500 doanh nghi\u1ec7p), T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty c\u1ed5 ph\u1ea7n T\u01b0 v\u1ea5n – Th\u01b0\u01a1ng m\u1ea1i Tr\u00ed Nguy\u1ec5n:<\/strong><\/p>\n

H\u1ea1 t\u1ea7ng, k\u1ef9 thu\u1eadt ph\u1ea3i \u0111u\u1ed5i k\u1ecbp l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i<\/strong><\/p>\n

– Th\u1ee9 nh\u1ea5t l\u00e0 v\u1ec1 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i. T\u00f4i cho r\u1eb1ng vi\u1ec7c g\u00ec c\u00f3 l\u1ee3i th\u00ec doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng. B\u1ea3n th\u00e2n ch\u00fang t\u00f4i c\u0169ng \u0111ang s\u1eed d\u1ee5ng H\u0110\u0110T v\u00e0 th\u1ea5y r\u1ea5t nhi\u1ec1u c\u00e1i l\u1ee3i. N\u1ebfu d\u00f9ng h\u00f3a \u0111\u01a1n gi\u1ea5y th\u00ec ph\u1ea3i in s\u1eb5n, vi\u1ebft c\u00e1c chi ti\u1ebft v\u1ec1 kh\u00e1ch h\u00e0ng… c\u00f2n v\u1edbi H\u0110\u0110T ch\u1ec9 c\u1ea7n m\u00e3 (code) v\u00e0 \u0111\u1ec3 kh\u00e1ch h\u00e0ng t\u1ef1 ch\u1ecbu chi ph\u00ed n\u1ebfu mu\u1ed1n in ra gi\u1ea5y, c\u00f3 th\u1ec3 chuy\u1ec3n code b\u1eb1ng \u0111i\u1ec7n tho\u1ea1i. B\u1ed9 T\u00e0i ch\u00ednh trong t\u1edd tr\u00ecnh v\u1ec1 d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh c\u0169ng n\u00f3i r\u1eb1ng v\u1eabn c\u00f3 nhi\u1ec1u lo\u1ea1i h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. V\u1edbi c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf, m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ngay th\u00ec c\u0169ng kh\u00f4ng lo v\u00ec TPHCM hi\u1ec7n \u0111ang c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u1ea1i l\u00fd thu\u1ebf cam k\u1ebft \u0111\u1ed3ng h\u00e0nh h\u1ed7 tr\u1ee3 mi\u1ec5n ph\u00ed trong v\u00f2ng m\u1ed9t n\u0103m. C\u00e1c h\u1ed9 kinh doanh nh\u1ecf v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y nh\u01b0 b\u00ecnh th\u01b0\u1eddng. V\u00ec v\u1eady, t\u00f4i kh\u00f4ng lo ng\u1ea1i v\u1ec1 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

V\u1ec1 c\u00e2u chuy\u1ec7n chi ph\u00ed, t\u1ed5ng th\u1ec3 l\u00e0 c\u00f3 th\u1ec3 gi\u1ea3m nh\u01b0ng v\u1ea5n \u0111\u1ec1 l\u00e0 ph\u1ea3i qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng b\u1ecb \u201c\u00e9p gi\u00e1\u201d. T\u1ea1i sao l\u1ea1i n\u00f3i nh\u01b0 v\u1eady? L\u00e2u nay, m\u1ed7i nh\u00e0 m\u1ea1ng T-Van (\u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf) c\u00f3 m\u1ed9t m\u1ee9c gi\u00e1 kh\u00e1c nhau, t\u00e1m T-Van l\u00e0 t\u00e1m m\u1ee9c gi\u00e1 v\u1ec1 h\u00f3a \u0111\u01a1n. C\u00f3 nh\u00e0 l\u00e0 1.000 \u0111\u1ed3ng\/t\u1edd, c\u00f3 nh\u00e0 l\u1ea1i 600 \u0111\u1ed3ng\/t\u1edd. C\u00f3 nh\u00e0 th\u00ec gi\u00e1 d\u1ecbch v\u1ee5 t\u00ednh theo th\u1eddi gian, t\u1ee9c s\u1eed d\u1ee5ng bao nhi\u00eau t\u1edd kh\u00f4ng quan tr\u1ecdng, mi\u1ec5n l\u00e0 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. C\u00e1ch \u0111\u00e2y v\u00e0i ng\u00e0y, sau khi h\u1ed9i th\u1ea3o g\u00f3p \u00fd v\u1ec1 H\u0110\u0110T di\u1ec5n ra th\u00ec gi\u00e1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng c\u00f2n kho\u1ea3ng 350 \u0111\u1ed3ng\/t\u1edd. Ng\u00e0nh thu\u1ebf \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t trong d\u1ef1 th\u1ea3o, mu\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c, doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 300 \u0111\u1ed3ng\/t\u1edd h\u00f3a \u0111\u01a1n. T\u00ednh ra th\u00ec gi\u00e1 H\u0110\u0110T s\u1ebd r\u1ebb h\u01a1n h\u00f3a \u0111\u01a1n gi\u1ea5y hi\u1ec7n t\u1ea1i (b\u00ecnh qu\u00e2n \u1edf m\u1ee9c 50.000-60.000 \u0111\u1ed3ng\/cu\u1ed1n 50 t\u1edd). T\u1ea5t nhi\u00ean, m\u1ee9c gi\u00e1 n\u00e0y c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng khi s\u1ed1 l\u01b0\u1ee3ng H\u0110\u0110T s\u1eed d\u1ee5ng t\u0103ng l\u00ean.<\/p>\n

V\u1ea5n \u0111\u1ec1 \u1edf \u0111\u00e2y l\u00e0 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u00e1m T-Van hi\u1ec7n c\u00f3, \u0111\u01b0\u1ee3c xem nh\u01b0 l\u00e0 kho ph\u1ee5 c\u1ee7a c\u01a1 quan thu\u1ebf (l\u00e0 t\u1ed5 ch\u1ee9c h\u1ee3p ph\u00e1p k\u1ebft n\u1ed1i gi\u1eefa m\u00e1y t\u00ednh doanh nghi\u1ec7p v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u thu\u1ebf qu\u1ed1c gia) n\u1ebfu s\u1ed1 doanh nghi\u1ec7p l\u00ean t\u1edbi 500.000 th\u00ec m\u00e1y ch\u1ee7 ph\u1ea3i \u0111\u1ee7 s\u1ee9c ch\u1ee9a, \u0111\u01b0\u1eddng truy\u1ec1n ph\u1ea3i m\u1ea1nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng su\u1ed1t. Quan tr\u1ecdng h\u01a1n l\u00e0 Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i kh\u1ed1ng ch\u1ebf v\u1ec1 gi\u00e1 (t\u1ee9c c\u00f3 gi\u00e1 tr\u1ea7n), minh b\u1ea1ch, th\u1ed1ng nh\u1ea5t, kh\u00f4ng \u0111\u1ec3 c\u00e1c T-Van t\u1ef1 do \u0111\u1eb7t gi\u00e1 nh\u1eb1m ch\u1ed1ng \u0111\u1ed9c quy\u1ec1n, \u00e9p gi\u00e1 do cung v\u01b0\u1ee3t c\u1ea7u gi\u1ed1ng nh\u01b0 in m\u1ed9t cu\u1ed1n h\u00f3a \u0111\u01a1n m\u1ea5t c\u1ea3 tri\u1ec7u \u0111\u1ed3ng h\u1ed3i chuy\u1ec3n \u0111\u1ed5i t\u1eeb mua sang t\u1ef1 \u0111\u1eb7t in (2010-2011). B\u00ean c\u1ea1nh \u0111\u00f3 c\u0169ng ph\u1ea3i c\u00f3 nh\u1eefng m\u1ee9c gi\u00e1 \u01b0u \u0111\u00e3i d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf, kh\u1edfi nghi\u1ec7p. C\u00f3 nh\u01b0 v\u1eady th\u00ec t\u1ea5t c\u1ea3 doanh nghi\u1ec7p, d\u00f9ng nhi\u1ec1u (nh\u01b0 si\u00eau th\u1ecb, b\u01b0u \u0111i\u1ec7n, ng\u00e2n h\u00e0ng…) v\u00e0 d\u00f9ng \u00edt \u0111\u1ec1u c\u00f3 l\u1ee3i.<\/p>\n

T\u00f3m l\u1ea1i, theo t\u00f4i, \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 chuy\u1ec3n \u0111\u1ed5i l\u00fac n\u00e0y, v\u1ec1 l\u00fd thuy\u1ebft, \u00fd t\u01b0\u1edfng l\u00e0 t\u00edch c\u1ef1c v\u00e0 ph\u00f9 h\u1ee3p. B\u1edfi l\u1ebd, c\u00e1c c\u01a1 quan kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n nh\u01b0 l\u1ef1c l\u01b0\u1ee3ng c\u1ea3nh s\u00e1t giao th\u00f4ng, c\u00f4ng an kinh t\u1ebf hay qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng \u0111\u1ec1u c\u00f3 \u0111i\u1ec7n tho\u1ea1i th\u00f4ng minh, s\u00f3ng 3G ph\u1ee7 r\u1ed3i. B\u1ed9 T\u00e0i ch\u00ednh nhi\u1ec1u n\u0103m qua r\u1ea5t c\u1edfi m\u1edf, c\u1ea5p ti\u1ebfn. Nh\u01b0ng \u0111\u1ec3 m\u1ecdi th\u1ee9 c\u00f3 th\u1ec3 th\u1ef1c thi t\u1ed1t th\u00ec ph\u1ea3i hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng, m\u00e1y ch\u1ee7 ph\u1ea3i m\u1ea1nh, \u0111\u01b0\u1eddng truy\u1ec1n ph\u1ea3i th\u00f4ng \u0111\u1ec3 tr\u00e1nh t\u1eafc ngh\u1ebdn, g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p nh\u01b0 \u0111\u00e3 x\u1ea3y ra v\u1edbi c\u00e2u chuy\u1ec7n b\u00e1o c\u00e1o thu\u1ebf \u0111i\u1ec7n t\u1eed th\u1eddi gian qua.<\/p>\n

\u00d4ng Nguy\u1ec5n Ng\u1ecdc Tu\u1ea5n, Ph\u00f3 ch\u1ee7 t\u1ecbch H\u1ed9i Xu\u1ea5t nh\u1eadp kh\u1ea9u \u0110\u1ed3ng Nai, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t \u00c1.<\/strong><\/p>\n

H\u00e3y c\u00e2n nh\u1eafc \u0111\u1ebfn nh\u00f3m c\u00f4ng ty nh\u1ecf, si\u00eau nh\u1ecf, h\u1ed9 kinh doanh<\/strong><\/p>\n

– T\u1eeb kinh nghi\u1ec7m l\u00e0m vi\u1ec7c v\u1edbi 500 kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1c c\u00f4ng ty nh\u1ecf, si\u00eau nh\u1ecf, m\u1edbi th\u00e0nh l\u1eadp, c\u01a1 s\u1edf, h\u1ed9 kinh doanh v\u00e0 ch\u01b0a ai s\u1eed d\u1ee5ng H\u0110\u0110T, t\u00f4i cho r\u1eb1ng vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n s\u1ebd khi\u1ebfn nh\u00f3m doanh nghi\u1ec7p n\u00e0y g\u1eb7p v\u00f4 v\u00e0n kh\u00f3 kh\u0103n. \u0110i\u1ec1u ch\u1eafc ch\u1eafn l\u00e0 h\u1ecd s\u1ebd ph\u1ea3i mua ph\u1ea7n m\u1ec1m H\u0110\u0110T \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c mua ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Gi\u00e1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n r\u1ebb nh\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay l\u00e0 6 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, trong khi \u0111\u00f3, gi\u00e1 c\u1ee7a ph\u1ea7n m\u1ec1m H\u0110\u0110T c\u00f3 nhi\u1ec1u kh\u1ea3 n\u0103ng s\u1ebd cao v\u00ec s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb cung c\u1ea5p c\u00f2n \u00edt. T\u00ednh ra, doanh nghi\u1ec7p nh\u1ecf ph\u1ea3i chi h\u01a1n ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng\/n\u0103m cho chuy\u1ec7n n\u00e0y.<\/p>\n

V\u1edbi c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 c\u00e1c c\u01a1 s\u1edf kinh doanh, chi ph\u00ed n\u00e0y l\u00e0 v\u1ea5n \u0111\u1ec1. D\u1ea1o tr\u01b0\u1edbc nh\u1eefng doanh nghi\u1ec7p c\u1ea7n c\u00f3 ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 khai thu\u1ebf \u0111i\u1ec7n t\u1eed, gi\u00e1 ch\u1ec9 2 tri\u1ec7u \u0111\u1ed3ng d\u00f9ng cho b\u1ed1n n\u0103m, t\u1ee9c ch\u1ec9 40.000 \u0111\u1ed3ng\/th\u00e1ng m\u00e0 ph\u1ea3i m\u1ea5t hai n\u0103m h\u1ecd m\u1edbi chuy\u1ec3n \u0111\u1ed5i. V\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf hi\u1ec7n nay, c\u01a1 quan thu\u1ebf m\u00e0 b\u1eaft bu\u1ed9c c\u00e1c doanh nghi\u1ec7p k\u1ec3 tr\u00ean, nh\u1ea5t l\u00e0 m\u1edbi th\u00e0nh l\u1eadp ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng H\u0110\u0110T th\u00ec s\u1ebd kh\u00f3 kh\u0103n v\u00f4 c\u00f9ng. \u0110i\u1ec1u n\u00e0y c\u0169ng l\u00e0m h\u1ea1n ch\u1ebf c\u00e1c h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean c\u00f4ng ty nh\u01b0 ch\u1ee7 tr\u01b0\u01a1ng b\u1ea5y l\u00e2u nay v\u00ec t\u00e2m l\u00fd ng\u00e1n ng\u1ea1i, m\u00f4i tr\u01b0\u1eddng kinh doanh b\u00ean ngo\u00e0i thay \u0111\u1ed5i qu\u00e1 nhi\u1ec1u, trong khi h\u1ecd \u0111\u00e3 qu\u00e1 m\u1ec7t m\u1ecfi v\u1edbi nh\u1eefng c\u00e2u chuy\u1ec7n kinh doanh n\u1ed9i t\u1ea1i.<\/p>\n

V\u00ec v\u1eady, t\u00f4i cho r\u1eb1ng, kh\u00f4ng th\u1ec3 b\u1eaft bu\u1ed9c ngay l\u00fac n\u00e0y. Cu\u1ed9c c\u00e1ch m\u1ea1ng n\u00e0o c\u0169ng c\u1ea7n ph\u1ea3i c\u00f3 l\u1ed9 tr\u00ecnh. \u00cdt nh\u1ea5t l\u00e0 m\u1ed9t hai n\u0103m n\u1eefa. B\u1ea3n th\u00e2n c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng H\u0110\u0110T hay H\u0110\u0110T c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, h\u1ecd c\u0169ng \u0111\u00e3 m\u1ea5t hai n\u0103m \u0111\u1ec3 th\u1ef1c hi\u1ec7n, th\u00ed \u0111i\u1ec3m. H\u00e3y \u0111\u1ec3 doanh nghi\u1ec7p n\u00e2ng cao nh\u1eadn th\u1ee9c, t\u1ef1 c\u1ea3m nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch v\u00e0 t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i. Trong qu\u00e1 tr\u00ecnh n\u00e0y th\u00ec h\u1ecd c\u0169ng c\u1ea7n s\u1ef1 h\u1ed7 tr\u1ee3, \u0111\u1ed3ng h\u00e0nh c\u1ee7a c\u00e1c c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u0169ng nh\u01b0 nh\u1eefng \u0111\u1ea1i l\u00fd thu\u1ebf, t\u01b0 v\u1ea5n thu\u1ebf – c\u00e1nh tay n\u1ed1i d\u00e0i c\u1ee7a ng\u00e0nh thu\u1ebf.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC:<\/em><\/strong><\/p>\n

Thu ph\u00ed x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd<\/em><\/strong><\/p>\n

– Hi\u1ec7n nay c\u00f3 b\u1ed1n lo\u1ea1i h\u00f3a \u0111\u01a1n g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in v\u00e0 h\u00f3a \u0111\u01a1n mua c\u1ee7a ng\u00e0nh thu\u1ebf. Vi\u1ec7c th\u00fac \u0111\u1ea9y c\u00e1c doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i sang H\u0110\u0110T l\u00e0 \u0111i\u1ec1u r\u1ea5t t\u1ed1t. Tuy nhi\u00ean, d\u1ef1 ki\u1ebfn ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n m\u1ed9t n\u0103m \u0111\u1ec3 x\u00f3a b\u1ecf h\u1eb3n h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in l\u00e0 \u0111i\u1ec1u kh\u00f4ng h\u1ee3p l\u00fd. S\u1ebd r\u1ea5t kh\u00f3 cho c\u00e1c doanh nghi\u1ec7p \u0111ang \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ph\u1ea3i chuy\u1ec3n sang H\u0110\u0110T, v\u00ec hi\u1ec7n nay m\u1edbi ch\u1ec9 c\u00f3 r\u1ea5t \u00edt doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c n\u00e0y v\u00e0 h\u00f3a \u0111\u01a1n t\u1ef1 in. \u0110i\u1ec1u n\u00e0y c\u00f3 nguy c\u01a1 d\u1eabn \u0111\u1ebfn c\u1ea3i ti\u1ebfn th\u1ee5t l\u00f9i, doanh nghi\u1ec7p ph\u1ea3i quay tr\u1edf l\u1ea1i mua h\u00f3a \u0111\u01a1n nh\u01b0 tr\u01b0\u1edbc khi c\u00f3 Ngh\u1ecb \u0111\u1ecbnh 51\/2010.<\/em><\/p>\n

V\u1ec1 c\u00e2u chuy\u1ec7n d\u1ef1 ki\u1ebfn thu ph\u00ed v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf (300 \u0111\u1ed3ng\/m\u1ed9t h\u00f3a \u0111\u01a1n), t\u00f4i cho r\u1eb1ng c\u1ea7n ph\u1ea3i xem l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, t\u00ednh h\u1ee3p l\u00fd v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c n\u00e0y. V\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd th\u00ec lo\u1ea1i ph\u00ed n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed n\u0103m 2015. V\u1ec1 t\u00ednh h\u1ee3p l\u00fd v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft th\u00ec ch\u01b0a th\u1ea5y s\u1ef1 thuy\u1ebft ph\u1ee5c. Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n vi\u1ec7c thu thu\u1ebf th\u00ec c\u1ea7n s\u1eed d\u1ee5ng ch\u00ednh ti\u1ec1n thu\u1ebf \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0 duy tr\u00ec h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c n\u00e0y tr\u01b0\u1edbc h\u1ebft c\u00f3 l\u1ee3i r\u1ea5t l\u1edbn cho Nh\u00e0 n\u01b0\u1edbc v\u00e0 ng\u00e0nh Thu\u1ebf, nh\u01b0 gi\u1ea3m \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u chi ph\u00ed, nh\u00e2n s\u1ef1, kho t\u00e0ng cho vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n gi\u1ea5y, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a gian l\u1eadn tr\u1ed1n, l\u00e1ch, ch\u1eadm thu\u1ebf. N\u1ebfu thu 300 \u0111\u1ed3ng m\u1ed7i l\u1ea7n x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng sau n\u00e0y l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ec9 h\u00f3a \u0111\u01a1n m\u1ed7i n\u0103m th\u00ec s\u1ed1 ti\u1ec1n qu\u00e1 l\u1edbn. \u0110\u01b0\u01a1ng nhi\u00ean \u0111i\u1ec1u n\u00e0y \u0111i ng\u01b0\u1ee3c l\u1ea1i ch\u1ee7 tr\u01b0\u01a1ng c\u1eaft gi\u1ea3m chi ph\u00ed cho doanh nghi\u1ec7p, v\u00ec ch\u01b0a bi\u1ebft h\u1ecd c\u1eaft gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed h\u00f3a \u0111\u01a1n gi\u1ea5y bao nhi\u00eau, nh\u01b0ng \u0111\u00e3 ph\u1ea3i chi ph\u00ed kh\u00e1 nhi\u1ec1u ti\u1ec1n cho vi\u1ec7c ph\u00e1t h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd H\u0110\u0110T.<\/em><\/p>\n

Vi\u1ec7c \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y, theo t\u00f4i l\u00e0 h\u1ee3p l\u00fd v\u00e0 c\u1ea7n thi\u1ebft, th\u1eadm ch\u00ed l\u00e0 ch\u1eadm so v\u1edbi th\u1ef1c t\u1ebf v\u00e0 xu th\u1ebf ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 th\u00f4ng tin. Tuy nhi\u00ean, mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n ph\u1ea3i \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9, \u0111\u1ee7 m\u1ea1nh v\u00e0 chu\u1ea9n b\u1ecb m\u1ed9t \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9 chuy\u00ean m\u00f4n th\u1ef1c s\u1ef1 h\u1ed7 tr\u1ee3 \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi v\u00e0 t\u1ea1o m\u1ecdi thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p \u0111\u1ec3 h\u1ecd th\u1ea5y c\u00f3 l\u1ee3i cho ch\u00ednh h\u1ecd v\u00e0 cho n\u1ec1n kinh t\u1ebf.<\/em><\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb Thu H\u00e0,\u00a0Tr\u01b0\u1edfng ph\u00f2ng thu\u1ebf GTGT,\u00a0V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, T\u1ed5ng c\u1ee5c thu\u1ebf Nh\u00e0 n\u01b0\u1edbc\u00a0(*)<\/sup><\/strong><\/p>\n

Ng\u00e0nh thu\u1ebf mong doanh nghi\u1ec7p \u0111\u1ed3ng l\u00f2ng<\/strong><\/p>\n

– M\u1ee5c \u0111\u00edch chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n gi\u1ea5y sang \u0111i\u1ec7n t\u1eed l\u00e0 tr\u00ean c\u01a1 s\u1edf nh\u1eefng g\u00ec \u0111\u1ea1t \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh th\u00ed \u0111i\u1ec3m H\u0110\u0110T c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u1ebfn h\u1ebft n\u0103m 2016, c\u1ea3 n\u01b0\u1edbc c\u00f3 h\u01a1n 300 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng H\u0110\u0110T c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf (t\u1eeb 2015) v\u1edbi 2,4 tri\u1ec7u h\u00f3a \u0111\u01a1n. B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea3 n\u01b0\u1edbc c\u00f3 843 doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng H\u0110\u0110T do c\u00e1c c\u00f4ng ty t\u1ef1 ph\u00e1t h\u00e0nh kh\u00f4ng c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u00e2y l\u00e0 nh\u1eefng doanh nghi\u1ec7p l\u1edbn \u1edf l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 t\u1ea1i nh\u1eefng th\u00e0nh ph\u1ed1 l\u1edbn nh\u01b0 H\u00e0 N\u1ed9i, TPHCM.<\/p>\n

T\u00ecnh tr\u1ea1ng l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n gi\u1ea5y theo Ngh\u1ecb \u0111\u1ecbnh 51\/2010 r\u1ea5t ph\u1ed5 bi\u1ebfn. C\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p l\u1eadp ra \u0111\u1ec3 mua b\u00e1n h\u00f3a \u0111\u01a1n r\u1ed3i l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c, th\u1eadm ch\u00ed c\u1ee7a c\u1ea3 c\u01a1 quan thu\u1ebf. Nh\u01b0ng H\u0110\u0110T th\u00ec \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y ch\u01b0a ph\u00e1t hi\u1ec7n l\u00e0m gi\u1ea3, trong t\u01b0\u01a1ng lai th\u00ec ch\u00fang t\u00f4i ch\u01b0a d\u00e1m ch\u1eafc v\u00ec c\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n.<\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y khi\u1ebfn c\u01a1 quan thu\u1ebf khi \u0111i ki\u1ec3m tra, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 x\u00e1c minh, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5 nh\u01b0 \u1edf C\u1ee5c Thu\u1ebf TPHCM, quy tr\u00ecnh th\u1ee7 c\u00f4ng hi\u1ec7n nay ph\u1ea3i m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gi\u1edd v\u00ec ph\u1ea3i \u0111\u1ec1 ngh\u1ecb x\u00e1c minh qua l\u1ea1i gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf, ng\u00e0nh kh\u00e1c nhau. C\u00e1c doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u01a1n 4 t\u1ec9 h\u00f3a \u0111\u01a1n. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n. C\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 x\u00e1c minh \u0111\u01b0\u1ee3c h\u1ebft. Ch\u1ec9 \u201cnh\u1eb7t\u201d ra nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec3m nh\u01b0ng c\u0169ng m\u1ea5t r\u1ea5t nhi\u1ec1u c\u00f4ng s\u1ee9c. \u0110\u00e3 g\u1eedi v\u0103n b\u1ea3n x\u00e1c minh th\u00ec nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i ch\u1edd ph\u00fac \u0111\u00e1p m\u1edbi c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh ki\u1ec3m tra.<\/p>\n

Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i n\u00e0y s\u1ebd gi\u00fap gi\u1ea3m chi ph\u00ed cho doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf v\u00e0 cho n\u1ec1n kinh t\u1ebf. \u0110\u00e2y l\u00e0 xu h\u01b0\u1edbng l\u1edbn tr\u00ean th\u1ebf gi\u1edbi n\u00ean B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng mu\u1ed1n doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n.<\/p>\n

(*)<\/sup><\/em><\/strong>\u00a0Ph\u00e1t bi\u1ec3u \u0111\u01b0\u1ee3c ghi l\u1ea1i t\u1ea1i h\u1ed9i ngh\u1ecb l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh h\u00f3a \u0111\u01a1n di\u1ec5n ra \u1edf TPHCM<\/em><\/strong><\/p>\n

B\u00f9i T\u00e2m An th\u1ef1c hi\u1ec7n<\/strong><\/p>\n

——————<\/p>\n

Th\u1eddi b\u00e1o Kinh t\u1ebf S\u00e0i G\u00f2n (Chuy\u1ec7n l\u00e0m \u0103n) 21-9-2017:<\/em><\/strong><\/p>\n

http:\/\/www.thesaigontimes.vn\/164817\/Lo-lang-chuyen-chuyen-doi-hoa-don.html<\/p>\n

(499\/2.230)<\/em>","protected":false},"excerpt":{"rendered":"

(KTSG) – Li\u00ean quan \u0111\u1ebfn \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n gi\u1ea5y (\u0111\u1eb7t in, t\u1ef1 in, mua t\u1eeb c\u01a1 quan thu\u1ebf) sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T)-c\u00f3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf-m\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang tr\u00ecnh Ch\u00ednh ph\u1ee7, TBKTSG \u0111\u00e3 ghi nh\u1eadn \u00fd ki\u1ebfn t\u1eeb […]<\/p>\n","protected":false},"author":10,"featured_media":15438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-15433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.817. 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