{"id":16889,"date":"2016-09-08T14:37:57","date_gmt":"2016-09-08T07:37:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=16889"},"modified":"2022-04-03T14:49:21","modified_gmt":"2022-04-03T07:49:21","slug":"1-328-cai-cach-moi-truong-kinh-doanh-tren-hanh-thong-duoi-vuong-mac","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-328-cai-cach-moi-truong-kinh-doanh-tren-hanh-thong-duoi-vuong-mac\/","title":{"rendered":"1.328. C\u1ea3i c\u00e1ch m\u00f4i tr\u01b0\u1eddng kinh doanh: Tr\u00ean hanh th\u00f4ng, d\u01b0\u1edbi v\u01b0\u1edbng m\u1eafc"},"content":{"rendered":"(SGGP) – Th\u00fac \u0111\u1ea9y quy\u1ec1n t\u1ef1 do kinh doanh; x\u00e2y d\u1ef1ng m\u1ed9t ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o, li\u00eam ch\u00ednh, l\u00e0 nh\u1eefng tuy\u00ean ng\u00f4n h\u00e0nh \u0111\u1ed9ng c\u1ee7a Ch\u00ednh ph\u1ee7 trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh b\u1eb1ng th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, b\u1eb1ng th\u1ec3 ch\u1ebf, l\u1ea5y hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1. Th\u1ebf nh\u01b0ng, nh\u1eefng s\u1ef1 vi\u1ec7c, hi\u1ec7n t\u01b0\u1ee3ng g\u1ea7n \u0111\u00e2y cho th\u1ea5y n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 quy\u1ebft li\u1ec7t trong ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh, tinh th\u1ea7n n\u00eau tr\u00ean s\u1ebd g\u1eb7p r\u1ea5t nhi\u1ec1u l\u1ef1c c\u1ea3n \u0111\u1ec3 \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng.<\/strong><\/p>\n

R\u00e0o c\u1ea3n bi\u1ebfn t\u01b0\u1edbng<\/strong><\/p>\n

C\u00e2u chuy\u1ec7n v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh gi\u1ea5y \u1ee7y quy\u1ec1n nh\u1eadp kh\u1ea9u t\u1ea1i Th\u00f4ng t\u01b0 20 (quy \u0111\u1ecbnh b\u1ed5 sung th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi lo\u1ea1i t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng) t\u01b0\u1edfng \u0111\u00e3 k\u1ebft th\u00fac, th\u00ec m\u1ed9t l\u1ea7n n\u1eefa nh\u1eefng tranh lu\u1eadn l\u1ea1i xu\u1ea5t hi\u1ec7n, khi m\u1edbi \u0111\u00e2y, B\u1ed9 Giao th\u00f4ng-V\u1eadn t\u1ea3i (GTVT) \u0111\u00e3 \u0111\u01b0a ra d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng xe c\u01a1 gi\u1edbi nh\u1eadp kh\u1ea9u. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i, d\u1ef1 th\u1ea3o v\u0103n b\u1ea3n m\u1edbi n\u00e0y d\u01b0\u1eddng nh\u01b0 ti\u1ebfp n\u1ed1i nh\u1eefng r\u00e0o c\u1ea3n Th\u00f4ng t\u01b0 20 \u0111\u01b0a ra khi quy \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, khi quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 “b\u1ea3n ch\u00ednh gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t c\u1ea5p cho xe c\u01a1 gi\u1edbi th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c phi\u1ebfu ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng xu\u1ea5t x\u01b0\u1edfng”.<\/p>\n\n\n\n
M\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 kinh doanh c\u1ee7a Vi\u1ec7t Nam s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng n\u1ebfu c\u1ee9 \u0111\u1ec3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng ti\u1ec1n h\u1eadu b\u1ea5t nh\u1ea5t c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 lu\u00f4n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 nh\u1eefng r\u1ee7i ro ch\u00ednh s\u00e1ch t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u00d4ng\u00a0\u0110\u1eadu Anh Tu\u1ea5n<\/strong>, Tr\u01b0\u1edfng ban Ph\u00e1p ch\u1ebf VCCI<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo v\u0103n b\u1ea3n g\u00f3p \u00fd c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i – C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) ng\u00e0y 5-9, vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i d\u1ef1 th\u1ea3o c\u1ee7a B\u1ed9 GTVT v\u1edbi 2 lo\u1ea1i gi\u1ea5y t\u1edd tr\u00ean \u201cg\u00e2y ra kh\u00f3 kh\u0103n, th\u1eadm ch\u00ed \u0111\u1ebfn m\u1ee9c kh\u00f4ng th\u1ec3\u201d \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u xe th\u00f4ng qua ph\u00e2n ph\u1ed1i. Quy \u0111\u1ecbnh n\u00e0y s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n ch\u00ednh h\u00e3ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t t\u1ea1i Th\u00f4ng t\u01b0 20\/2011\/TT-BCT \u0111\u01b0\u1ee3c d\u01b0 lu\u1eadn ph\u1ea3n \u00e1nh th\u1eddi gian g\u1ea7n \u0111\u00e2y. Thay v\u00ec gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t cho t\u1eebng doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u xe, nay gi\u1ea5y t\u1edd m\u1edbi n\u00e0y c\u0169ng s\u1ebd do nh\u00e0 s\u1ea3n xu\u1ea5t c\u1ea5p cho t\u1eebng chi\u1ebfc xe. Th\u00f4ng qua \u0111\u00f3, c\u00e1c h\u00e3ng s\u1ea3n xu\u1ea5t ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 b\u1eaft \u00e9p doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng ph\u1ea3i mua xe t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, thay v\u00ec mua th\u00f4ng qua nh\u00e0 ph\u00e2n ph\u1ed1i. \u0110\u00e2y ch\u00ednh l\u00e0 h\u00e0nh vi h\u1ea1n ch\u1ebf nh\u1eadp kh\u1ea9u song song \u0111\u00e3 b\u1ecb c\u1ea5m theo Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/strong><\/p>\n

\u00a0C\u00e1c r\u00e0o c\u1ea3n kinh doanh c\u00f2n xu\u1ea5t hi\u1ec7n \u1edf r\u1ea5t nhi\u1ec1u v\u0103n b\u1ea3n kh\u00e1c. Th\u00ed d\u1ee5, Ngh\u1ecb \u0111\u1ecbnh 19\/2016 v\u1ec1 kinh doanh kh\u00ed (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15-5-2016) quy \u0111\u1ecbnh th\u01b0\u01a1ng nh\u00e2n ph\u00e2n ph\u1ed1i kh\u00ed ph\u1ea3i \u201cc\u00f3 c\u00e1c b\u1ed3n ch\u1ee9a v\u1edbi t\u1ed5ng s\u1ee9c ch\u1ee9a t\u1ed1i thi\u1ec3u 300m3\u201d v\u00e0 \u201cc\u00f3 s\u1ed1 l\u01b0\u1ee3ng LPG chai c\u00e1c lo\u1ea1i – kh\u00f4ng t\u00ednh chai LPG mini – \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a th\u01b0\u01a1ng nh\u00e2n, v\u1edbi t\u1ed5ng dung t\u00edch ch\u1ee9a t\u1ed1i thi\u1ec3u 2.620.000 l\u00edt\u201d. Theo \u00f4ng H\u00e0 Thanh T\u00f9ng, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i \u0110\u00f4ng T\u00f9ng (t\u1ec9nh H\u00e0 Giang), \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n tr\u00ean doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea7u t\u01b0 \u00edt nh\u1ea5t 50.000 chai gas (lo\u1ea1i kh\u00ed h\u00f3a l\u1ecfng LPG) 12kg. Nh\u01b0 v\u1eady ch\u1ec9 ri\u00eang ti\u1ec1n v\u1ecf chai \u0111\u00e3 m\u1ea5t kho\u1ea3ng 25 t\u1ef7 \u0111\u1ed3ng. C\u00e1c lo\u1ea1i ti\u1ec1n thu\u00ea kho\u1ea3ng 2.500m2 nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 ch\u1ee9a s\u1ed1 v\u1ecf chai n\u00e0y v\u00e0 thu\u00ea ng\u01b0\u1eddi tr\u00f4ng nom, b\u1ea3o qu\u1ea3n c\u0169ng m\u1ea5t v\u00e0i ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Ngh\u1ecbch l\u00fd \u1edf ch\u1ed7, s\u1ed1 v\u1ecf chai n\u00e0y s\u1ebd kh\u00f4ng d\u00f9ng \u0111\u1ebfn m\u00e0 ch\u1ec9 mua \u0111\u1ec3 \u0111\u1ea5y cho \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 th\u01b0\u01a1ng nh\u00e2n ph\u00e2n ph\u1ed1i. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 l\u00e0m kh\u00f3 doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p \u1edf v\u00f9ng s\u00e2u, xa v\u00e0 \u0111i ng\u01b0\u1ee3c tinh th\u1ea7n Ngh\u1ecb quy\u1ebft 19 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

Quy \u0111\u1ecbnh gi\u1eabm ch\u00e2n, doanh nghi\u1ec7p b\u1ecb kh\u00f3<\/strong><\/p>\n

Ngo\u00e0i nh\u1eefng quy \u0111\u1ecbnh l\u00e0m kh\u00f3 doanh nghi\u1ec7p n\u00eau tr\u00ean, th\u1ef1c t\u1ebf c\u00f3 r\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh t\u1ea1i lu\u1eadt n\u00e0y l\u1ea1i \u0111\u00e1 v\u1edbi lu\u1eadt hay h\u01b0\u1edbng d\u1eabn \u1edf lu\u1eadt kh\u00e1c, khi\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n kh\u00f3 kh\u0103n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng kinh doanh. Theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2014 ch\u1ec9 Ch\u00ednh ph\u1ee7 m\u1edbi c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh, nh\u01b0ng Kho\u1ea3n 2 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt An to\u00e0n th\u1ef1c ph\u1ea9m l\u1ea1i quy \u0111\u1ecbnh \u201cB\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 N\u00f4ng nghi\u1ec7p – Ph\u00e1t tri\u1ec3n N\u00f4ng th\u00f4n, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ban h\u00e0nh quy chu\u1ea9n k\u1ef9 thu\u1eadt qu\u1ed1c gia v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n b\u1ea3o \u0111\u1ea3m an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c ph\u1ea9m thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng qu\u1ea3n l\u00fd\u201d. Theo \u00f4ng Nguy\u1ec5n Ti\u1ebfn V\u1ecb, Hi\u1ec7p h\u1ed9i Bia-R\u01b0\u1ee3u-N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam: \u201cHi\u1ec7n nay, Ch\u00ednh ph\u1ee7 \u0111ang th\u1ef1c hi\u1ec7n quy\u1ebft li\u1ec7t vi\u1ec7c c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, gi\u1ea3m thi\u1ec3u \u0111\u1ebfn m\u1ee9c th\u1ea5p nh\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh nh\u1eb1m \u0111\u00f3ng g\u00f3p ng\u00e0y c\u00e0ng nhi\u1ec1u cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. V\u00ec v\u1eady, n\u1ebfu ph\u1ea3i quy \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n, \u0111\u1ec1 ngh\u1ecb c\u00e2n nh\u1eafc s\u1eeda \u0111\u1ed5i l\u1ea1i theo h\u01b0\u1edbng th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m, ch\u1ec9 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n v\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, kh\u00f4ng quy \u0111\u1ecbnh th\u00eam th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh\u201d.<\/p>\n\n\n\n
Vi\u1ec7c th\u00e1o g\u1ee1 c\u00e1c r\u00e0o c\u1ea3n cho doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t trong c\u1ea3i c\u00e1ch m\u00f4i tr\u01b0\u1eddng kinh doanh. Ch\u00ednh ph\u1ee7 c\u1ea7n c\u00f3 th\u00e1i \u0111\u1ed9 ki\u00ean quy\u1ebft v\u1edbi c\u00e1c b\u1ed9 trong r\u00e0 so\u00e1t, x\u00e2y d\u1ef1ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh.<\/p>\n

PGS.TS Tr\u1ea7n \u0110\u00ecnh Thi\u00ean<\/strong>, Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Kinh t\u1ebf Vi\u1ec7t Nam<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong h\u1ed9i th\u1ea3o m\u1edbi \u0111\u00e2y v\u1ec1 d\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, kinh doanh, \u0111\u1ea1i di\u1ec7n C\u00f4ng ty Lu\u1eadt Kh\u1ea3i Phong cho r\u1eb1ng hi\u1ec7n nay \u0111ang c\u00f3 s\u1ef1 m\u00e2u thu\u1eabn gi\u1eefa Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. C\u1ee5 th\u1ec3, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 48 Lu\u1eadt \u0110\u1ea7u t\u01b0 \u201cd\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng trong tr\u01b0\u1eddng h\u1ee3p: sau 12 th\u00e1ng m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u1ef1c hi\u1ec7n, ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo ti\u1ebfn \u0111\u1ed9 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u00e3n ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n\u201d. D\u1ef1 \u00e1n ch\u1ea5m d\u1ee9t \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1ecb thu h\u1ed3i \u0111\u1ea5t. Tuy nhi\u00ean, \u0110i\u1ec1u 64 Lu\u1eadt \u0110\u1ea5t \u0111ai quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i \u0111\u1ea5t, trong \u0111\u00f3 t\u1ea1i \u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 64 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i \u201c\u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, cho thu\u00ea \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n 12 th\u00e1ng li\u00ean t\u1ee5c, ho\u1eb7c ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1eadm 24 th\u00e1ng so v\u1edbi ti\u1ebfn \u0111\u1ed9 ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 k\u1ec3 t\u1eeb khi nh\u1eadn b\u00e0n giao \u0111\u1ea5t tr\u00ean th\u1ef1c \u0111\u1ecba ph\u1ea3i \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng 24 th\u00e1ng v\u00e0 ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u1eadm ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n trong th\u1eddi gian n\u00e0y; h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1eabn ch\u01b0a \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng, Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t m\u00e0 kh\u00f4ng b\u1ed3i th\u01b0\u1eddng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do b\u1ea5t kh\u1ea3 kh\u00e1ng\u201d.<\/strong><\/p>\n

\u00a0Nh\u01b0 v\u1eady, gi\u1eefa Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt \u0110\u1ea5t \u0111ai hi\u1ec7n h\u00e0nh \u0111\u00e3 c\u00f3 s\u1ef1 xung \u0111\u1ed9t trong quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t d\u1ef1 \u00e1n v\u00e0 thu h\u1ed3i \u0111\u1ea5t. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u d\u1ef1 \u00e1n, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng do vi ph\u1ea1m th\u1eddi h\u1ea1n tri\u1ec3n khai d\u1ef1 \u00e1n theo Lu\u1eadt \u0110\u1ea7u t\u01b0 nh\u01b0ng kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u1ea5t v\u00ec v\u01b0\u1edbng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai cho ph\u00e9p nh\u00e0 \u0111\u1ea7u t\u01b0 gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00eam 24 th\u00e1ng.<\/p>\n\n\n\n\n
\"C\u1ea3i<\/a><\/td>\n<\/tr>\n
Lu\u1eadt An to\u00e0n th\u1ef1c ph\u1ea9m quy \u0111\u1ecbnh qu\u00e1 nhi\u1ec1u c\u01a1 quan \u0111\u01b0a ra quy chu\u1ea9n n\u00ean d\u1ec5 l\u00e0m kh\u00f3 DN.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ee3i \u00edch nh\u00f3m chi ph\u1ed1i ch\u00ednh s\u00e1ch?<\/strong><\/p>\n

TS. L\u01b0u B\u00edch H\u1ed3, chuy\u00ean gia kinh t\u1ebf, cho r\u1eb1ng Ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o kh\u00f4ng ch\u1ec9 c\u00f3 ngh\u0129a \u201cm\u1edf tung ra\u201d m\u00e0 m\u1edf c\u00f3 ki\u1ec3m so\u00e1t. M\u1ed7i ch\u00ednh s\u00e1ch ra \u0111\u1eddi c\u1ea7n t\u00ecm \u0111\u01b0\u1ee3c s\u1ef1 h\u1ee3p l\u00fd th\u00f4ng qua vi\u1ec7c l\u1ea5y \u00fd ki\u1ebfn ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p v\u00ec l\u1ee3i \u00edch chung. Vai tr\u00f2 c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 ph\u1ea3i x\u1eed l\u00fd t\u1ed1t v\u00ec c\u00e1i chung v\u00e0 h\u00e0i h\u00f2a c\u00e1c nh\u00f3m l\u1ee3i \u00edch. Th\u1ef1c t\u1ebf cho th\u1ea5y vi\u1ec7c nh\u1eadn th\u1ee9c, t\u01b0 duy, quan \u0111i\u1ec3m c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh l\u00fac n\u00e0o c\u0169ng \u201cthanh tho\u00e1t\u201d v\u00e0 \u0111i\u1ec1u \u0111\u00f3 d\u1eabn \u0111\u1ebfn nh\u1eefng nh\u00f3m l\u1ee3i \u00edch kh\u00e1c nhau. Xung quanh c\u00e2u chuy\u1ec7n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh, d\u00f9 ch\u00fang ta \u0111\u00e3 n\u00f3i \u0111\u1ebfn t\u1eeb nhi\u1ec1u n\u0103m nay, nh\u01b0ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea5t h\u1ee3p l\u00fd v\u1eabn t\u1ed3n t\u1ea1i. Ch\u1ee7 tr\u01b0\u01a1ng, quy\u1ebft \u0111\u1ecbnh \u1edf b\u00ean tr\u00ean nh\u01b0ng xu\u1ed1ng d\u01b0\u1edbi kh\u00f4ng d\u1ec5 th\u1ef1c hi\u1ec7n do li\u00ean quan \u0111\u1ebfn b\u1ed9 m\u00e1y, con ng\u01b0\u1eddi.<\/p>\n

Nh\u00ecn nh\u1eadn t\u1ed5ng th\u1ec3 v\u1ec1 ch\u1ee7 tr\u01b0\u01a1ng v\u00e0 th\u1ef1c t\u1ebf trong c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n nay, nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng v\u1eabn c\u00f2n nhi\u1ec1u b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn t\u01b0 duy qu\u1ea3n l\u00fd , si\u1ebft ch\u1eb7t, can thi\u1ec7p th\u1ecb tr\u01b0\u1eddng, t\u01b0 t\u01b0\u1edfng l\u00e0m thay doanh nghi\u1ec7p. \u0110i\u1ec1u \u0111\u00f3 l\u00e0m k\u00ecm h\u00e3m s\u1ef1 ph\u00e1t tri\u1ec3n, v\u00ec ch\u1ec9 t\u1eadp trung qu\u1ea3n l\u00fd m\u00e0 kh\u00f4ng t\u00ednh chi ph\u00ed, l\u1ee3i \u00edch qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 t\u1ea1o ra g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p. \u0110\u01a1n c\u1eed nh\u01b0 Th\u00f4ng t\u01b0 37 c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng quy \u0111\u1ecbnh ki\u1ec3m tra h\u00e0m l\u01b0\u1ee3ng formaldehyt v\u00e0 amin th\u01a1m\u2026 trong s\u1ea3n ph\u1ea9m d\u1ec7t may. Quy \u0111\u1ecbnh n\u00e0y \u0111\u00e3 t\u1ea1o ra chi ph\u00ed qu\u1ea3n l\u00fd qu\u00e1 l\u1edbn cho c\u1ea3 c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 doanh nghi\u1ec7p v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c kh\u00f4ng c\u1ea7n thi\u1ebft khi h\u00e0ng tr\u0103m m\u1eabu v\u1ea3i x\u00e9t nghi\u1ec7m ch\u1ec9 ph\u00e1t hi\u1ec7n 7 m\u1eabu c\u00f3 v\u1ea5n \u0111\u1ec1. V\u1edbi doanh nghi\u1ec7p, quy \u0111\u1ecbnh n\u00e0y t\u1ea1o th\u00eam g\u00e1nh n\u1eb7ng chi ph\u00ed, gi\u1ea3m t\u00ednh c\u1ea1nh tranh. Th\u1ebf nh\u01b0ng quy \u0111\u1ecbnh nh\u01b0 v\u1eady v\u1eabn t\u1ed3n t\u1ea1i.<\/p>\n

V\u1ec1 c\u00e2u h\u1ecfi c\u00f3 hay kh\u00f4ng l\u1ee3i \u00edch nh\u00f3m trong c\u00e1c ch\u00ednh s\u00e1ch m\u00e0 nhi\u1ec1u quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd v\u1eabn ngang nhi\u00ean t\u1ed3n t\u1ea1i d\u00f9 c\u00f4ng lu\u1eadn, doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ph\u1ea3n \u0111\u1ed1i, ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf VCCI cho r\u1eb1ng c\u00f3 nhi\u1ec1u \u0111i\u1ec1u \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p tin r\u1eb1ng c\u00f3 quy\u1ec1n l\u1ee3i ri\u00eang t\u01b0 trong vi\u1ec7c ban h\u00e0nh ch\u00ednh s\u00e1ch. B\u1eb1ng ch\u1ee9ng l\u00e0 nhi\u1ec1u quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd m\u00e0 h\u1ecd kh\u00f4ng th\u1ec3 l\u00fd gi\u1ea3i t\u1ea1i sao l\u1ea1i t\u1ed3n t\u1ea1i, c\u00f2n c\u01a1 quan ban h\u00e0nh c\u0169ng kh\u00f4ng th\u1ec3 gi\u1ea3i th\u00edch v\u1ec1 s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh \u0111\u00f3.<\/p>\n

Theo l\u00e3nh \u0111\u1ea1o VCCI nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch \u0111\u00e3 ban h\u00e0nh l\u1eabn d\u1ef1 th\u1ea3o, VCCI s\u1ebd \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd tr\u00ean c\u01a1 s\u1edf ti\u1ebfng n\u00f3i c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p; ki\u00ean tr\u00ec b\u1ea3o v\u1ec7 quan \u0111i\u1ec3m l\u00e0 quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean n\u1ec1n t\u1ea3ng t\u1ed1t l\u00e0 ph\u1ee5c v\u1ee5 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n. N\u1ebfu c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng l\u1eafng nghe, ti\u1ebfp thu hay gi\u1ea3i th\u00edch h\u1ee3p l\u00fd, VCCI s\u1ebd ki\u1ebfn ngh\u1ecb l\u00ean c\u00e1c c\u1ea5p cao h\u01a1n. C\u00e1c \u0111i\u1ec1u kho\u1ea3n tr\u01b0\u1edbc khi \u0111\u01b0a ra ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p, chuy\u00ean gia \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn, gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n v\u00e0 c\u1ea7n ph\u1ea3i c\u00f3 c\u01a1 quan \u0111\u00f3ng vai tr\u00f2 tr\u1ecdng t\u00e0i \u0111\u1ec3 x\u1eed c\u00e1c kh\u00fac m\u1eafc.<\/p>\n\n\n\n
N\u1ed7i lo \u201cti\u1ec1n h\u1eadu b\u1ea5t nh\u1ea5t\u201d<\/strong><\/p>\n

Quang Minh<\/strong><\/p>\n

VCCI v\u1eeba t\u1ed5 ch\u1ee9c bu\u1ed5i t\u1ecda \u0111\u00e0m v\u1ec1 v\u1ee5 truy thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) c\u1ee7a T\u1ed5ng c\u00f4ng ty R\u01b0\u1ee3u-Bia-N\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) v\u00e0 T\u1ed5ng c\u00f4ng ty R\u01b0\u1ee3u-Bia-N\u01b0\u1edbc gi\u1ea3i kh\u00e1t H\u00e0 N\u1ed9i (Habeco) v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan, \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i v\u00e0 chuy\u00ean gia. \u0110\u00e2y l\u00e0 m\u1ed9t trong r\u1ea5t nhi\u1ec1u l\u1ea7n, ch\u1ee7 \u0111\u1ec1 truy thu thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c mang m\u1ed5 x\u1ebb \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ed9t th\u1ef1c tr\u1ea1ng \u201cb\u1ea5t nh\u1ea5t\u201d trong th\u1ef1c thi ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n

Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n

Theo Hi\u1ec7p h\u1ed9i Bia-R\u01b0\u1ee3u-N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam (VBA), \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf TT\u0110B, c\u00e1c doanh nghi\u1ec7p, m\u00e0 tr\u1ef1c ti\u1ebfp l\u00e0 Sabeco, \u0111\u00e3 c\u00f3 nhi\u1ec1u v\u0103n b\u1ea3n g\u1eedi c\u00e1c c\u01a1 quan thu\u1ebf xin h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf TPHCM, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 t\u00ednh thu\u1ebf TT\u0110B. T\u1eeb n\u0103m 2007 \u0111\u1ebfn 2015, c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tuy nhi\u00ean, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (KTNN) trong c\u00e1c \u0111\u1ee3t ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p n\u0103m 2014 v\u00e0 2015 \u0111\u00e3 ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi Sabeco v\u00e0 Habeco. Theo \u0111\u00f3, KTNN x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B kh\u00e1c v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf TPHCM. V\u00e0 B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf TPHCM y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo k\u1ebft lu\u1eadn c\u1ee7a KTNN.<\/p>\n

Theo VBA, t\u1eeb n\u0103m 2009, Sabeco \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 916\/CV-BSG 3-11-2009 v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf TT\u0110B v\u00e0 C\u00f4ng v\u0103n 951\/CV-BSG ng\u00e0y 12-11-2009 v\u1ec1 vi\u1ec7c tr\u00ecnh b\u00e0y m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c c\u1ee7a Sabeco, g\u1eedi C\u1ee5c Thu\u1ebf TPHCM v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u00f4ng ty TNHH MTV Th\u01b0\u01a1ng m\u1ea1i Sabeco c\u0169ng c\u00f3 C\u00f4ng v\u0103n 334\/CV-TM.09 ng\u00e0y 29-10-2009 g\u1eedi C\u1ee5c Thu\u1ebf TPHCM v\u1ec1 thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng bia. Tr\u1ea3 l\u1eddi c\u00e1c \u0111\u1ec1 ngh\u1ecb c\u1ee7a Sabeco v\u00e0 C\u00f4ng ty TNHH MTV Th\u01b0\u01a1ng m\u1ea1i Sabeco, ng\u00e0y 19-11-2009, C\u1ee5c Thu\u1ebf TPHCM \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 8986\/CT-TTHT v\u00e0 C\u00f4ng v\u0103n 9005\/CT-TTHT v\u1ec1 vi\u1ec7c thu\u1ebf TT\u0110B, trong \u0111\u00f3 h\u01b0\u1edbng d\u1eabn t\u1eeb ng\u00e0y 1-1-2010, gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) c\u1ee7a t\u1ed5ng c\u00f4ng ty b\u00e1n ra, nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Sabeco b\u00e1n ra.<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, tr\u1ea3 l\u1eddi c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ee7a Sabeco, ng\u00e0y 4-5-2010, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 C\u00f4ng v\u0103n 1460\/TCT-CS v\u1ec1 vi\u1ec7c gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B g\u1eedi Sabeco. Theo \u0111\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf GTGT m\u00e0 t\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Sabeco khi b\u00e1n ra, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n do c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra. C\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t bia ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B. Tr\u01b0\u1edbc \u0111\u00f3, ng\u00e0y 23-6-2008, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng c\u00f3 C\u00f4ng v\u0103n 2411\/TCT-CS g\u1eedi Sabeco h\u01b0\u1edbng d\u1eabn gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B. Theo \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 giao s\u1ea3n ph\u1ea9m bia sang c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf GTGT, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n do c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra.<\/p>\n\n\n\n
Vi\u1ec7c h\u1ed3i t\u1ed1 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi \u0111i\u1ec1u lu\u1eadt \u0111\u00f3 c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p. N\u1ebfu c\u00e1c c\u01a1 quan c\u1ee9 c\u1ed1 t\u00ecnh \u00e9p thu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p nh\u01b0 v\u1eady, v\u1ea5n \u0111\u1ec1 c\u00f2n l\u00e0 s\u1ef1 m\u1ea5t l\u00f2ng tin c\u1ee7a h\u01a1n n\u1eeda tri\u1ec7u doanh nghi\u1ec7p.<\/p>\n

Lu\u1eadt s\u01b0\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/strong>,<\/p>\n

Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1eabn b\u1ecb ki\u1ec3m to\u00e1n n\u00f3i sai<\/strong><\/p>\n

Ng\u00e0y 4-2-2015, KTNN c\u00f3 C\u00f4ng v\u0103n 118\/KTNN-TH g\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc n\u0103m 2013 c\u1ee7a Sabeco. T\u1ea1i b\u00e1o c\u00e1o n\u00e0y, KTNN \u0111\u00e3 ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf TT\u0110B n\u0103m 2013 \u0111\u1ed1i v\u1edbi t\u1ed5ng c\u00f4ng ty s\u1ed1 ti\u1ec1n h\u01a1n 408 t\u1ef7 \u0111\u1ed3ng. Theo l\u00fd gi\u1ea3i c\u1ee7a KTNN, Sabeco \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ch\u01b0a \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B ph\u1ea3i l\u00e0 gi\u00e1 b\u00e1n ra c\u1ee7a CTCP th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c, kh\u00f4ng ph\u1ea3i l\u00e0 gi\u00e1 b\u00e1n ra t\u1ea1i C\u00f4ng ty TNHH MTV Th\u01b0\u01a1ng m\u1ea1i Sabeco nh\u01b0 t\u1ed5ng c\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n. Ng\u00e0y 28-1-2016, KTNN c\u0169ng g\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc n\u0103m 2014 c\u1ee7a Habeco. T\u1ea1i b\u00e1o c\u00e1o n\u00e0y, KTNN \u0111\u00e3 ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf TT\u0110B t\u1eeb n\u0103m 2012 \u0111\u1ebfn th\u00e1ng 9-2015 \u0111\u1ed1i v\u1edbi Habeco s\u1ed1 ti\u1ec1n h\u01a1n 838 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 n\u0103m 2012 g\u1ea7n 190 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2013 h\u01a1n 224 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2014 h\u01a1n 231 t\u1ef7 \u0111\u1ed3ng v\u00e0 9 th\u00e1ng n\u0103m 2015 l\u00e0 192 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed3ng, c\u0169ng v\u1edbi l\u00fd do x\u00e1c \u0111\u1ecbnh ch\u01b0a \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n ra c\u1ee7a c\u00f4ng ty bao ti\u00eau s\u1ea3n ph\u1ea9m, kh\u00f4ng ph\u1ea3i l\u00e0 gi\u00e1 b\u00e1n ra t\u1ea1i c\u00f4ng ty m\u1eb9 nh\u01b0 t\u1ed5ng c\u00f4ng ty n\u00e0y \u0111ang th\u1ef1c hi\u1ec7n.<\/p>\n

Theo VBA, Sabeco, Habeco \u0111\u1ec1u \u0111\u00e3 c\u00f3 c\u00e1c v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, ki\u1ebfn ngh\u1ecb v\u1ec1 k\u1ebft lu\u1eadn c\u1ee7a KTNN. Ng\u00e0y 12-10-2015, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f3 V\u0103n b\u1ea3n 10486\/BCT-TC g\u1eedi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 ki\u1ebfn ngh\u1ecb c\u1ee7a KTNN n\u0103m 2013 t\u1ea1i Sabeco. Ng\u00e0y 30-5-2016, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f3 V\u0103n b\u1ea3n 4680\/BCT-PC g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh n\u00eau \u00fd ki\u1ebfn \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb thu b\u1ed5 sung thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi Habeco. B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u1ec1 ngh\u1ecb xem x\u00e9t kh\u00f4ng h\u1ed3i t\u1ed1 k\u00ea khai v\u00e0 n\u1ed9p b\u1ed5 sung thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B. Theo B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, Habeco \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan chuy\u00ean ng\u00e0nh qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf. Theo \u0111\u00f3, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf theo b\u00e1o c\u00e1o c\u1ee7a KTNN s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 g\u00e2y kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p do kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngu\u1ed3n \u0111\u1ec3 n\u1ed9p thu\u1ebf. B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u0169ng \u0111\u1ec1 ngh\u1ecb, trong th\u1eddi gian ch\u1edd Th\u1ee7 t\u01b0\u1edbng xem x\u00e9t v\u00e0 ch\u1ec9 \u0111\u1ea1o gi\u1ea3i quy\u1ebft, doanh nghi\u1ec7p ch\u01b0a ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf TT\u0110B.<\/p>\n

G\u1ea7n \u0111\u00e2y nh\u1ea5t, ng\u00e0y 19-8-2016, C\u00f4ng ty Carlsberg Breweries A\/S, hi\u1ec7n l\u00e0 c\u1ed5 \u0111\u00f4ng chi\u1ebfn l\u01b0\u1ee3c, s\u1edf h\u1eefu h\u01a1n 17% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a Habeco, \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n g\u1eedi KTNN v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf n\u00eau \u00fd ki\u1ebfn v\u00e0 ki\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng lu\u1eadt li\u00ean quan \u0111\u1ebfn thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m Bia H\u00e0 N\u1ed9i. C\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t kh\u00f4ng t\u00ednh b\u1ed5 sung thu\u1ebf TT\u0110B nh\u01b0 b\u00e1o c\u00e1o c\u1ee7a KTNN. Trong khi \u0111\u00f3, c\u01a1 quan h\u01b0\u1edbng d\u1eabn l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng c\u00f3 ph\u1ea3n h\u1ed3i v\u1edbi quan \u0111i\u1ec3m kh\u00e1c so v\u1edbi h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00f3. C\u1ee5 th\u1ec3, B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c y\u00eau c\u1ea7u k\u00ea khai v\u00e0 n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ki\u1ebfn ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan KTNN c\u00f3 th\u1ea9m quy\u1ec1n. Theo \u00f4ng Nguy\u1ec5n S\u1ef9 C\u01b0\u01a1ng, Ph\u00f3 Ch\u1ee7 nhi\u1ec7m \u1ee6y ban \u0110\u1ed1i ngo\u1ea1i c\u1ee7a Qu\u1ed1c h\u1ed9i, vi\u1ec7c truy thu thu\u1ebf hay h\u1ed3i t\u1ed1 ph\u1ea3i \u00e1p d\u1ee5ng c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. Ch\u1ec9 \u0111i\u1ec1u kho\u1ea3n lu\u1eadt \u0111\u1ecbnh m\u1edbi quy \u0111\u1ecbnh vi\u1ec7c h\u1ed3i t\u1ed1.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u00e0 My<\/strong><\/p>\n

——————<\/p>\n

S\u00e0i G\u00f2n \u0110\u1ea7u t\u01b0 T\u00e0i ch\u00ednh 08-9-2016:<\/em><\/strong><\/p>\n

http:\/\/www.saigondautu.com.vn\/Pages\/20160907\/Tren-hanh-thong-duoi-vuong-mac.aspx<\/em><\/a><\/p>\n

(60\/3.355)<\/em>","protected":false},"excerpt":{"rendered":"

(SGGP) – Th\u00fac \u0111\u1ea9y quy\u1ec1n t\u1ef1 do kinh doanh; x\u00e2y d\u1ef1ng m\u1ed9t ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o, li\u00eam ch\u00ednh, l\u00e0 nh\u1eefng tuy\u00ean ng\u00f4n h\u00e0nh \u0111\u1ed9ng c\u1ee7a Ch\u00ednh ph\u1ee7 trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh b\u1eb1ng th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, b\u1eb1ng th\u1ec3 ch\u1ebf, l\u1ea5y hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 \u0111\u00e1nh […]<\/p>\n","protected":false},"author":10,"featured_media":16890,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-16889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.328. 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