{"id":1872,"date":"2021-11-05T13:23:57","date_gmt":"2021-11-05T06:23:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=1872"},"modified":"2022-01-21T13:29:02","modified_gmt":"2022-01-21T06:29:02","slug":"2-897-thu-thue-l-c-phai-hai-hoa-loi-ich-cac-ben","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-897-thu-thue-l-c-phai-hai-hoa-loi-ich-cac-ben\/","title":{"rendered":"2.897. Thu thu\u1ebf L\/C: Ph\u1ea3i h\u00e0i h\u00f2a l\u1ee3i \u00edch c\u00e1c b\u00ean"},"content":{"rendered":"<strong>(TBNH) &#8211; NHNN v\u1eeba c\u00f3 c\u00f4ng v\u0103n ph\u00fac \u0111\u00e1p C\u00f4ng v\u0103n s\u1ed1 9575\/BTC-TCT ng\u00e0y 20\/8\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng (L\/C). Theo \u0111\u00f3, NHNN t\u1eeb ch\u1ed1i \u0111\u1ec1 ngh\u1ecb ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u00ed thu t\u1eeb d\u1ecbch v\u1ee5 L\/C.<\/strong><\/p>\n<p>L\u00fd do m\u00e0 NHNN \u0111\u01b0a ra l\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam trong giai \u0111o\u1ea1n 2011 \u0111\u1ebfn nay kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 lo\u1ea1i ph\u00ed n\u00e0o thu t\u1eeb d\u1ecbch v\u1ee5 L\/C l\u00e0 ph\u00ed c\u1ea5p t\u00edn d\u1ee5ng, lo\u1ea1i ph\u00ed n\u00e0o l\u00e0 ph\u00ed thanh to\u00e1n qua t\u00e0i kho\u1ea3n.<\/p>\n<p>Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, TS. Nguy\u1ec5n Qu\u1ed1c H\u00f9ng \u2013 T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng (VNBA) c\u0169ng nh\u1ea5n m\u1ea1nh, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ng\u00e2n h\u00e0ng t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay \u0111\u1ec1u quy \u0111\u1ecbnh L\/C l\u00e0 nghi\u1ec7p v\u1ee5 l\u01b0\u1ee1ng t\u00ednh, v\u1eeba l\u00e0 h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng, v\u1eeba l\u00e0 ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n khi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n nh\u01b0 th\u00f4ng b\u00e1o L\/C, chuy\u1ec3n nh\u01b0\u1ee3ng L\/C v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c. C\u1ee5 th\u1ec3, theo Kho\u1ea3n 14 \u0110i\u1ec1u 4 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 98 Lu\u1eadt C\u00e1c TCTD n\u0103m 2010 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m cho vay, chi\u1ebft kh\u1ea5u, cho thu\u00ea t\u00e0i ch\u00ednh, bao thanh to\u00e1n, b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c sau khi \u0111\u01b0\u1ee3c NHNN ch\u1ea5p thu\u1eadn&#8230;<\/p>\n<p>Ngo\u00e0i ra, Kho\u1ea3n 15 \u0110i\u1ec1u 4 Lu\u1eadt C\u00e1c TCTD quy \u0111\u1ecbnh: \u201cCung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n qua t\u00e0i kho\u1ea3n l\u00e0 vi\u1ec7c cung \u1ee9ng ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n; th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thanh to\u00e1n s\u00e9c; th\u1ebb ng\u00e2n h\u00e0ng&#8230;; Th\u01b0 t\u00edn d\u1ee5ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00e1c cho kh\u00e1ch h\u00e0ng th\u00f4ng qua t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng\u201d. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 trong cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n c\u00f3 lo\u1ea1i h\u00ecnh L\/C ch\u1ee9 kh\u00f4ng ph\u1ea3i L\/C l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n.<\/p>\n<table width=\"693\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1877 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2021\/11\/11-450x283.png\" alt=\"\" width=\"450\" height=\"283\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2021\/11\/11-450x283.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2021\/11\/11.png 600w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td>\u1ea2nh minh h\u1ecda<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tuy nhi\u00ean, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng \u2013 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p l\u1edbn thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, c\u01a1 quan n\u00e0y l\u00e0m \u0111\u00fang quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3, kho\u1ea3n 15, \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt C\u00e1c TCTD quy \u0111\u1ecbnh, L\/C l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n qua t\u00e0i kho\u1ea3n. V\u00ec v\u1eady, \u0111\u1ec3 ng\u00e0nh thu\u1ebf thu thu\u1ebf ch\u00ednh x\u00e1c, NHNN c\u1ea7n \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ph\u1ea7n ph\u00ed L\/C n\u00e0o thu\u1ed9c v\u1ec1 t\u00edn d\u1ee5ng, ph\u1ea7n n\u00e0o l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n. Khi v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt r\u00f5 r\u00e0ng s\u1ebd thu\u1eadn l\u1ee3i cho c\u1ea3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p v\u00e0 c\u01a1 quan ki\u1ec3m tra, gi\u00e1m s\u00e1t. N\u1ebfu kh\u00f4ng, ng\u00e0nh thu\u1ebf s\u1ebd chi\u1ec3u theo lu\u1eadt m\u00e0 l\u00e0m.<\/p>\n<p>\u0110\u1ed9ng th\u00e1i n\u00e0y khi\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng lo l\u1eafng. L\u00e3nh \u0111\u1ea1o m\u1ed9t NHTMCP l\u1edbn tr\u00ean \u0111\u1ecba b\u00e0n H\u00e0 N\u1ed9i chia s\u1ebb, c\u00e1c kho\u1ea3n \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 L\/C trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e2n h\u00e0ng kh\u00f4ng th\u1ec3 l\u1ea5y l\u00fd do b\u1ecb truy thu thu\u1ebf \u0111\u1ec3 \u0111\u00f2i kh\u00e1ch h\u00e0ng n\u1ed9p th\u00eam. N\u1ebfu l\u01b0\u1ee3ng ho\u00e1 s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung, n\u1ed9p ph\u1ea1t do n\u1ed9p ch\u1eadm b\u1ecb truy thu 10 n\u0103m qua l\u00e0 r\u1ea5t l\u1edbn m\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng bi\u1ebft l\u1ea5y t\u1eeb ngu\u1ed3n n\u00e0o \u0111\u1ec3 b\u00f9 \u0111\u1eafp. Ch\u01b0a k\u1ec3, v\u1edbi nh\u1eefng ng\u00e2n h\u00e0ng \u0111\u00e3 t\u1eebng mua b\u00e1n, s\u00e1p nh\u1eadp, vi\u1ec7c th\u1ed1ng k\u00ea s\u1ed1 li\u1ec7u t\u1eeb th\u1eddi tr\u01b0\u1edbc s\u00e1p nh\u1eadp l\u00e0 r\u1ea5t kh\u00f3 kh\u0103n.<\/p>\n<p>\u00d4ng H\u00f9ng c\u0169ng kh\u00e1 th\u00f4ng c\u1ea3m lo ng\u1ea1i tr\u00ean c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng khi cho r\u1eb1ng, vi\u1ec7c r\u00e0 so\u00e1t, th\u1ed1ng k\u00ea c\u00e1c ho\u1ea1t \u0111\u1ed9ng L\/C trong kho\u1ea3n th\u1eddi gian d\u00e0i t\u1edbi 10 n\u0103m nh\u01b0 v\u1eady l\u00e0 b\u1ea5t c\u1eadp. Thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu, ng\u00e2n h\u00e0ng thu h\u1ed9 kh\u00e1ch h\u00e0ng. Trong 10 n\u0103m qua, c\u00f3 nh\u1eefng kh\u00e1ch h\u00e0ng v\u1eabn c\u00f2n ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng nhi\u1ec1u kh\u00e1ch h\u00e0ng gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n. V\u1ec1 s\u1ed1 li\u1ec7u c\u00f3 ng\u00e2n h\u00e0ng c\u00f2n l\u01b0u nh\u01b0ng c\u0169ng nhi\u1ec1u ng\u00e2n h\u00e0ng, chi nh\u00e1nh \u0111\u00e3 chia t\u00e1ch, s\u00e1p nh\u1eadp n\u00ean \u0111\u1ec3 n\u1eafm b\u1eaft l\u00e0 v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n.<\/p>\n<p>Kh\u00f4ng ch\u1ec9 ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p c\u0169ng t\u1ecf ra lo l\u1eafng n\u1ebfu ph\u1ea3i b\u1ecb truy thu. Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, t\u1ea1i di\u1ec5n \u0111\u00e0n g\u1ea7n \u0111\u00e2y, b\u00e0 Ph\u1ea1m B\u00edch H\u1ed3ng &#8211; Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh T\u1ed5ng c\u00f4ng ty May 10 b\u00e0y t\u1ecf, c\u00f4ng ty s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 L\/C t\u1eeb ng\u00e2n h\u00e0ng r\u1ea5t l\u1edbn. Khi ng\u00e2n h\u00e0ng n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra h\u1ed9 cho doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p l\u1ea1i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o. N\u1ebfu ng\u00e2n h\u00e0ng b\u1ecb truy thu GTGT v\u1edbi d\u1ecbch v\u1ee5 L\/C 10 n\u0103m v\u00e0 truy thu t\u1eeb doanh nghi\u1ec7p, th\u00ec doanh nghi\u1ec7p l\u1ea1i ph\u1ea3i ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. C\u00f3 ngh\u0129a l\u00e0, vi\u1ec7c truy thu n\u00e0y ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c th\u00eam m\u1ed9t \u0111\u1ed3ng v\u00ec ng\u00e2n h\u00e0ng n\u1ed9p nh\u01b0ng doanh nghi\u1ec7p l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng \u201cn\u00fai\u201d th\u1ee7 t\u1ee5c m\u00e0 ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ec3 n\u1ed9p v\u00e0 ho\u00e0n thu\u1ebf 10 n\u0103m l\u1ea1i v\u1ed1n c\u00f9ng l\u1edbn v\u00e0 t\u1ed1n k\u00e9m.<\/p>\n<p><em>C\u00f3 th\u1ec3 n\u00f3i, nh\u1eefng v\u01b0\u1edbng m\u1eafc xoay quanh \u0111\u1ebfn truy thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 L\/C \u0111\u00e3 k\u00e9o d\u00e0i h\u01a1n 1 n\u0103m nay, nh\u01b0ng v\u1eabn ch\u01b0a t\u00ecm \u0111\u01b0\u1ee3c ti\u1ebfng n\u00f3i chung. D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd, LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Lu\u1eadt s\u01b0 \u0110i\u1ec1u h\u00e0nh C\u00f4ng ty Lu\u1eadt TNHH ANVI cho r\u1eb1ng, do h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt n\u01b0\u1edbc ta kh\u00e1 r\u1ed1i. \u1ede tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng b\u00ean n\u00e0o sai, m\u00e0 b\u00ean n\u00e0o c\u0169ng c\u00f3 l\u00fd. N\u1ebfu mu\u1ed1n thu thu\u1ebf ch\u00ednh x\u00e1c v\u1edbi nghi\u1ec7p v\u1ee5 L\/C c\u1ee7a ng\u00e2n h\u00e0ng, c\u1ea7n b\u00f3c t\u00e1ch ra \u0111\u00e2u l\u00e0 ph\u1ea7n d\u1ecbch v\u1ee5 thanh to\u00e1n, \u0111\u00e2u l\u00e0 ph\u1ea7n t\u00edn d\u1ee5ng. Mu\u1ed1n v\u1eady, ng\u00e0nh thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng ph\u1ea3i h\u1ee3p t\u00e1c v\u1edbi nhau \u0111\u1ec3 t\u00ecm ti\u1ebfng n\u00f3i chung.<\/em><\/p>\n<p>\u0110\u1ed3ng quan \u0111i\u1ec3m, \u0111\u1ec3 s\u1edbm gi\u1ea3i quy\u1ebft kh\u00fac m\u1eafc, \u00f4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng \u0111\u1ec1 ngh\u1ecb, hai c\u01a1 quan c\u1ea7n ph\u1ea3i ng\u1ed3i l\u1ea1i v\u1edbi nhau \u0111\u1ec3 s\u1edbm t\u00ecm ra gi\u1ea3i ph\u00e1p \u0111\u1ea3m b\u1ea3o h\u00e0i h\u00f2a l\u1ee3i \u00edch c\u00e1c b\u00ean \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt, gi\u1ea3m th\u1ee7 t\u1ee5c v\u00e0 \u00e1p l\u1ef1c c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft cho ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p, b\u1edfi ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p s\u1ebd l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb ch\u1ecbu \u1ea3nh h\u01b0\u1edfng m\u1ea1nh. Nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh d\u1ecbch b\u1ec7nh, kh\u00f3 kh\u0103n ch\u1ed3ng ch\u1ea5t \u0111ang b\u00e0o m\u00f2n t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y. \u201c\u0110\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 l\u01b0\u1ee1ng t\u00ednh n\u00e0y, NHNN c\u1ea7n kh\u1ea9n tr\u01b0\u01a1ng c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c TCTD th\u1ef1c hi\u1ec7n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 L\/C theo h\u01b0\u1edbng l\u00e0m r\u00f5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng L\/C c\u00f3 li\u00ean quan c\u1ea5p t\u00edn d\u1ee5ng kh\u00f4ng ph\u1ea3i thu thu\u1ebf GTGT, c\u00e1c ho\u1ea1t \u0111\u1ed9ng L\/C ch\u1ec9 c\u00f3 d\u1ecbch v\u1ee5 thanh to\u00e1n s\u1ebd ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng. VNBA s\u1ebd c\u00f3 v\u0103n b\u1ea3n ki\u1ebfn ngh\u1ecb g\u1eedi Th\u1ed1ng \u0111\u1ed1c li\u00ean quan \u0111\u1ebfn n\u1ed9i dung n\u00e0y\u201d, \u00f4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng cho bi\u1ebft th\u00eam.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Nguy\u1ec5n V\u0169<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014<\/p>\n<p><em>Th\u1eddi b\u00e1o Ng\u00e2n h\u00e0ng (T\u00e0i ch\u00ednh ti\u1ec1n t\u1ec7) 05-11-2021<\/em><\/p>\n<p><a href=\"https:\/\/thoibaonganhang.vn\/thu-thue-lc-phai-hai-hoa-loi-ich-cac-ben-121212.html\"><em>https:\/\/thoibaonganhang.vn\/thu-thue-lc-phai-hai-hoa-loi-ich-cac-ben-121212.html<\/em><\/a><\/p>\n<p><em>(122\/1.165)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TBNH) &#8211; NHNN v\u1eeba c\u00f3 c\u00f4ng v\u0103n ph\u00fac \u0111\u00e1p C\u00f4ng v\u0103n s\u1ed1 9575\/BTC-TCT ng\u00e0y 20\/8\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng (L\/C). Theo \u0111\u00f3, NHNN t\u1eeb ch\u1ed1i \u0111\u1ec1 ngh\u1ecb ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u00ed thu t\u1eeb d\u1ecbch v\u1ee5 L\/C. L\u00fd do m\u00e0 NHNN \u0111\u01b0a ra [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1877,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-1872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2.897. 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