{"id":16792,"date":"2022-04-01T17:14:22","date_gmt":"2022-04-01T10:14:22","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=16792"},"modified":"2025-04-28T16:51:05","modified_gmt":"2025-04-28T09:51:05","slug":"3-041-ca-nganh-san-dung-yen-chi-vi-mot-cong-van-hoan-thue-vat-vo-ly-cua-tong-cuc-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-041-ca-nganh-san-dung-yen-chi-vi-mot-cong-van-hoan-thue-vat-vo-ly-cua-tong-cuc-thue\/","title":{"rendered":"3.041. C\u1ea3 ng\u00e0nh s\u1eafn “\u0111\u1ee9ng y\u00ean” ch\u1ec9 v\u00ec m\u1ed9t c\u00f4ng v\u0103n ho\u00e0n thu\u1ebf VAT v\u00f4 l\u00fd c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf"},"content":{"rendered":"

C\u1ea3 ng\u00e0nh s\u1eafn “\u0111\u1ee9ng y\u00ean” ch\u1ec9 v\u00ec m\u1ed9t c\u00f4ng v\u0103n ho\u00e0n thu\u1ebf VAT v\u00f4 l\u00fd c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/h4>\n
(DNVN) – Theo Tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf c\u1ee7a VCCI \u0110\u1eadu Anh Tu\u1ea5n, C\u00f4ng v\u0103n 632 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 7\/3 \u0111\u00e3 khi\u1ebfn h\u00e0ng tr\u0103m doanh nghi\u1ec7p (DN) ng\u00e0nh s\u1eafn b\u1ecb \u1ea3nh h\u01b0\u1edfng. Ch\u1ec9 m\u1ed9t c\u00f4ng v\u0103n h\u00e0nh ch\u00ednh n\u00e0y nh\u01b0ng khi \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec ng\u00e0nh s\u1eafn “\u0111\u1ee9ng y\u00ean”…
\nT\u1ea1i bu\u1ed5i h\u1ed9i th\u1ea3o c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o “D\u00f2ng ch\u1ea3y ph\u00e1p lu\u1eadt kinh doanh 2021” c\u1ee7a Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) m\u1edbi \u0111\u00e2y, v\u1ea5n \u0111\u1ec1 kinh doanh b\u1ecb ngh\u1ebdn do th\u00f4ng t\u01b0, c\u00f4ng v\u0103n \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u1ea1i bi\u1ec3u \u0111\u01b0a ra b\u00e0n lu\u1eadn.<\/h5>\n

Ngay trong b\u00e0i ph\u00e1t bi\u1ec3u khai m\u1ea1c s\u1ef1 ki\u1ec7n, Ch\u1ee7 t\u1ecbch VCCI Ph\u1ea1m T\u1ea5n C\u00f4ng \u0111\u00e3 l\u1ea5y C\u00f4ng v\u0103n 632 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 d\u1eebng ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi DN xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng t\u01b0, c\u00f4ng v\u0103n c\u00f2n r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1 \u0111\u00e1ng b\u00e0n.<\/p>\n

Theo Ch\u1ee7 t\u1ecbch VCCI, qua ph\u1ea3n \u00e1nh t\u1eeb ph\u00eda c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, c\u00f3 nhi\u1ec1u th\u00f4ng t\u01b0 v\u1eabn ban h\u00e0nh \u0111i\u1ec1u ki\u1ec7n kinh doanh \u2013 \u0111i\u1ec1u b\u1ecb c\u1ea5m theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2014, 2020; c\u00e1c quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 ch\u01b0a minh b\u1ea1ch, ch\u01b0a h\u1ee3p l\u00fd, c\u00f2n ch\u1ed3ng ch\u00e9o, m\u00e2u thu\u1eabn, hay c\u00e1c c\u00f4ng v\u0103n ban h\u00e0nh quy ph\u1ea1m ph\u00e1p lu\u1eadt, n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n ch\u01b0a ph\u00f9 h\u1ee3p\u2026 T\u1ea5t c\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y s\u1ebd l\u00e0 c\u1ea3n tr\u1edf, g\u00e2y kh\u00f3 kh\u0103n r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kinh doanh.<\/p>\n

\"C\u1ea3Theo Ch\u1ee7 t\u1ecbch VCCI, ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng t\u01b0, c\u00f4ng v\u0103n c\u00f2n nhi\u1ec1u \u0111i\u1ec1u \u0111\u00e1ng b\u00e0n.<\/span><\/h5>\n

“\u1ede c\u1ea5p cao nh\u1ea5t t\u01b0 t\u01b0\u1edfng v\u00e0 v\u0103n b\u1ea3n ban h\u00e0nh r\u1ea5t th\u00f4ng tho\u00e1ng nh\u01b0ng ch\u1ea5t l\u01b0\u1ee3ng c\u1ea3i c\u00e1ch l\u1ea1i ph\u1ee5 thu\u1ed9c ch\u00ednh v\u00e0o nh\u1eefng v\u0103n b\u1ea3n c\u1ee5 th\u1ec3, nh\u1eefng th\u00f4ng t\u01b0 c\u1ee7a c\u1ea5p b\u1ed9. G\u1ea7n \u0111\u00e2y c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c DN xu\u1ea5t kh\u1ea9u s\u1eafn qua bi\u00ean gi\u1edbi g\u1eb7p v\u01b0\u1edbng m\u1eafc, g\u00e2y kh\u00f3 cho DN. Qua trao \u0111\u1ed5i v\u1edbi T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1eafp t\u1edbi c\u00f3 cu\u1ed9c g\u1eb7p 3 b\u00ean gi\u1eefa VCCI, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 DN ng\u00e0nh s\u1eafn ng\u1ed3i l\u1ea1i v\u1edbi nhau \u0111\u1ec3 th\u00e1o g\u1ee1 v\u1ea5n \u0111\u1ec1 r\u1ea5t kh\u00f3 n\u00e0y”, \u00f4ng Ph\u1ea1m T\u1ea5n C\u00f4ng n\u00f3i.<\/p>\n

Nh\u1ea5n m\u1ea1nh m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng l\u1edbn c\u1ee7a c\u00f4ng v\u0103n, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n – Tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf VCCI c\u0169ng nh\u1eafc \u0111\u1ebfn C\u00f4ng v\u0103n 632 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf \u00e1p d\u1ee5ng v\u1edbi c\u00e1c DN xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn.<\/p>\n

“Ch\u1ec9 1 c\u00f4ng v\u0103n h\u00e0nh ch\u00ednh nh\u01b0ng khi \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u1ee5c thu\u1ebf th\u00ec ng\u00e0nh s\u1eafn “\u0111\u1ee9ng y\u00ean”. T\u1ea5t nhi\u00ean l\u00fd l\u1ebd \u0111\u1eb1ng sau \u0111\u00f3 l\u00e0 m\u1ed9t chuy\u1ec7n nh\u01b0ng c\u00f3 th\u1ec3 th\u1ea5y hi\u1ec7u l\u1ef1c, t\u00e1c \u0111\u1ed9ng c\u1ee7a 1 c\u00f4ng v\u0103n khi\u1ebfn h\u00e0ng tr\u0103m doanh nghi\u1ec7p ng\u00e0nh s\u1eafn ch\u1ecbu \u1ea3nh h\u01b0\u1edfng, 1 c\u00f4ng v\u0103n c\u00f3 th\u1ec3 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1eb7t h\u00e0ng l\u01b0\u01a1ng th\u1ef1c quan tr\u1ecdng th\u1ee9 3 c\u1ee7a c\u1ea3 n\u01b0\u1edbc, 1 c\u00f4ng v\u0103n t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn 1,2 tri\u1ec7u lao \u0111\u1ed9ng trong ng\u00e0nh s\u1eafn l\u00e0 \u0111i\u1ec1u r\u1ea5t \u0111\u00e1ng l\u01b0u t\u00e2m”, \u00f4ng Tu\u1ea5n b\u00e0y t\u1ecf.<\/p>\n

C\u0169ng theo \u00f4ng Tu\u1ea5n, c\u00f3 th\u1ec3 m\u1ed9t v\u00e0i doanh nghi\u1ec7p vi ph\u1ea1m nh\u01b0ng vi\u1ec7c T\u1ed5ng c\u1ee5c Thu\u1ebf d\u00f9ng s\u1ef1 nghi ng\u1edd \u1ea5y \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1ch qu\u1ea3n l\u00fd \u0111\u00f3 cho c\u1ea3 ng\u00e0nh th\u00ec r\u00f5 r\u00e0ng g\u00e2y ra thi\u1ec7t h\u1ea1i c\u1ef1c k\u1ef3 l\u1edbn.<\/p>\n

V\u1edbi t\u01b0 c\u00e1ch l\u00e0 chuy\u00ean gia ph\u00e1p lu\u1eadt, r\u1ea5t g\u1eafn b\u00f3 v\u1edbi c\u1ed9ng \u0111\u1ed3ng DN, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a> (*) c\u0169ng nh\u1ea5n m\u1ea1nh \u0111\u1ebfn vai tr\u00f2 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00f4ng v\u0103n \u0111\u1ed1i v\u1edbi DN khi nh\u1eafc t\u1edbi C\u00f4ng v\u0103n 632 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n

\"C\u1ea3<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong> cho r\u1eb1ng, kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh c\u00f4ng v\u0103n 632.<\/h5>\n

V\u1ecb lu\u1eadt s\u01b0 n\u00e0y th\u1eb3ng th\u1eafn cho r\u1eb1ng, s\u1ef1 v\u00f4 l\u00fd c\u1ee7a C\u00f4ng v\u0103n 632 l\u00e0 \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Lu\u1eadt quy \u0111\u1ecbnh \u0111i\u1ec1u 3 ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0: C\u00f3 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, x\u00e1c nh\u1eadn c\u1ee7a H\u00e0i quan, thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Bao nhi\u00eau n\u0103m nay, Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam \u0111\u1ec1u \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n n\u00e0y.<\/p>\n

“T\u1ea5t c\u1ea3 th\u1ee7 t\u1ee5c, \u0111i\u1ec1u ki\u1ec7n c\u00e1c DN \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 nh\u01b0ng ng\u00e0nh thu\u1ebf l\u1ea5y c\u1edb \u0111\u1ed1i t\u00e1c \u0111\u00e2u \u0111\u00f3 gian l\u1eadn, m\u1edd \u00e1m, kh\u00f4ng t\u1ed3n t\u1ea1i, c\u00f3 d\u1ea5u hi\u1ec7u n\u00e0y d\u1ea5u hi\u1ec7u kia \u0111\u1ec3 d\u1eebng ho\u00e0n thu\u1ebf GTGT cho c\u00e1c DN xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn. C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0o \u0111\u1ec3 ng\u00e0nh thu\u1ebf \u0111\u01b0a ra C\u00f4ng v\u0103n 632? Trong khi s\u1ed1 ti\u1ec1n thu\u1ebf h\u00e0ng n\u0103m 500 – 700 t\u1ef7 USD c\u1ee7a DN n\u00f4ng nghi\u1ec7p, DN ng\u00e0nh s\u1eafn l\u1edbn nh\u01b0 th\u1ebf n\u00e0o? Do v\u1eady, DN lo ng\u1ea1i nguy c\u01a1 ph\u00e1 s\u1ea3n”, Lu\u1eadt s\u01b0 \u0110\u1ee9c n\u00f3i.<\/p>\n

\u0110i\u1ec1u Ch\u1ee7 t\u1ecbch VCCI c\u0169ng nh\u01b0 Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a> hi v\u1ecdng l\u00fac n\u00e0y l\u00e0 cu\u1ed9c g\u1eb7p 3 b\u00ean gi\u1eefa VCCI, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u00e1c DN ng\u00e0nh s\u1eafn trong th\u1eddi gian t\u1edbi s\u1ebd t\u00ecm ra l\u1ed1i tho\u00e1t cho DN, gi\u1ea3i t\u1ecfa m\u1ed1i lo ng\u1ea1i b\u1ecb \u0111\u1ed5 v\u1ee1 c\u1ee7a ng\u00e0nh c\u00f3 gi\u00e1 tr\u1ecb t\u1ef7 USD n\u00e0y.<\/p>\n

Ng\u00e0y 7\/3, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 C\u00f4ng v\u0103n s\u1ed1 632\/TCT-TTKT v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng tinh b\u1ed9t s\u1eafn.<\/h5>\n

Theo Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam t\u1ea1i c\u00f4ng v\u0103n tr\u00ean, T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng x\u00e1c minh c\u00e1c kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i d\u1eabn \u0111\u1ebfn vi\u1ec7c d\u1eebng ho\u00e0n v\u00e0 truy thu ti\u1ec1n thu\u1ebf GTGT c\u1ee7a c\u00e1c DN xu\u1ea5t kh\u1ea9u s\u1eafn. Trong khi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u1ed3ng th\u1eddi DN xu\u1ea5t kh\u1ea9u c\u0169ng kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 c\u0169ng nh\u01b0 n\u0103ng l\u1ef1c x\u00e1c minh \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n

Sau khi hi\u1ec7p h\u1ed9i g\u1eedi \u0111\u01a1n k\u00eau c\u1ee9u l\u00ean Th\u1ee7 t\u01b0\u1edbng ki\u1ebfn ngh\u1ecb T\u1ed5ng c\u1ee5c Thu\u1ebf d\u1eebng th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 632, ng\u00e0y 23\/3 T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 th\u00f4ng tin ch\u00ednh th\u1ee9c g\u1eedi c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111a s\u1ed1 c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n t\u1ed1t ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT. Tuy nhi\u00ean, v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 l\u00e0m gi\u1ea3 h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd, k\u00ea khai kh\u1ed1ng h\u00f3a \u0111\u01a1n\u2026 nh\u1eb1m chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf GTGT.<\/p>\n

V\u1eeba qua, trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf nh\u1eadn th\u1ea5y m\u1ed9t s\u1ed1 d\u1ea5u hi\u1ec7u nghi v\u1ea5n trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT c\u1ee7a m\u1ed9t s\u1ed1 m\u1ed9t s\u1ed1 DN xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn sang Trung Qu\u1ed1c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ho\u00e0n thu\u1ebf GTGT. Th\u00f4ng tin tr\u1ea3 l\u1eddi x\u00e1c minh t\u1eeb c\u00e1c c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i qua c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u00e1t hi\u1ec7n c\u00f3 m\u1ed9t s\u1ed1 DN nh\u1eadp kh\u1ea9u tinh b\u1ed9t s\u1eafn t\u1ea1i Trung Qu\u1ed1c kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i, ho\u1eb7c \u0111\u00e3 b\u1ecf tr\u1ed1n m\u1ea5t t\u00edch t\u1eeb l\u00e2u.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng kh\u1eb3ng \u0111\u1ecbnh, n\u1ed9i dung ch\u1ec9 \u0111\u1ea1o t\u1ea1i C\u00f4ng v\u0103n 632\/TCT-TTKT c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf l\u00e0 nh\u1ea5t qu\u00e1n v\u1edbi n\u1ed9i dung trao \u0111\u1ed5i, ch\u1ec9 \u0111\u1ea1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i cu\u1ed9c h\u1ecdp v\u1edbi Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam h\u1ed3i th\u00e1ng 12\/2021 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Nguy\u1ec7t Minh<\/strong>
\n—————–<\/p>\n

(*) Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC)<\/p>\n

Doanh nghi\u1ec7p Vi\u1ec7t Nam (Kinh t\u1ebf) 01-4-2022:<\/em><\/strong>
\nhttps:\/\/doanhnghiepvn.vn\/kinh-te\/chinh-sach\/ca-nganh-san-dung-yen-chi-vi-mot-cong-van-hoan-thue-vat-vo-ly-cua-tong-cuc-thue\/20220401111249425<\/em><\/p>\n

(238\/1.272)<\/em>","protected":false},"excerpt":{"rendered":"

C\u1ea3 ng\u00e0nh s\u1eafn “\u0111\u1ee9ng y\u00ean” ch\u1ec9 v\u00ec m\u1ed9t c\u00f4ng v\u0103n ho\u00e0n thu\u1ebf VAT v\u00f4 l\u00fd c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (DNVN) – Theo Tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf c\u1ee7a VCCI \u0110\u1eadu Anh Tu\u1ea5n, C\u00f4ng v\u0103n 632 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 7\/3 \u0111\u00e3 khi\u1ebfn h\u00e0ng tr\u0103m doanh nghi\u1ec7p (DN) ng\u00e0nh s\u1eafn b\u1ecb \u1ea3nh h\u01b0\u1edfng. Ch\u1ec9 […]<\/p>\n","protected":false},"author":1,"featured_media":16793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-16792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.041. C\u1ea3 ng\u00e0nh s\u1eafn "\u0111\u1ee9ng y\u00ean" ch\u1ec9 v\u00ec m\u1ed9t c\u00f4ng v\u0103n ho\u00e0n thu\u1ebf VAT v\u00f4 l\u00fd c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"C\u1ea3 ng\u00e0nh s\u1eafn "\u0111\u1ee9ng y\u00ean" ch\u1ec9 v\u00ec m\u1ed9t c\u00f4ng v\u0103n ho\u00e0n thu\u1ebf VAT v\u00f4 l\u00fd c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf | Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 ban h\u00e0nh c\u00f4ng v\u0103n 632...\" \/>\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\/3-041-ca-nganh-san-dung-yen-chi-vi-mot-cong-van-hoan-thue-vat-vo-ly-cua-tong-cuc-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.041. 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