{"id":19059,"date":"2017-03-03T08:49:40","date_gmt":"2017-03-03T01:49:40","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=19059"},"modified":"2022-04-28T20:22:20","modified_gmt":"2022-04-28T13:22:20","slug":"1-550-hanh-lang-phap-ly-chong-chuyen-gia-nghi-dinh-va-hon-the-nua","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-550-hanh-lang-phap-ly-chong-chuyen-gia-nghi-dinh-va-hon-the-nua\/","title":{"rendered":"1.550. H\u00e0nh lang ph\u00e1p l\u00fd ch\u1ed1ng chuy\u1ec3n gi\u00e1, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 h\u01a1n th\u1ebf n\u1eefa"},"content":{"rendered":"(D\u0110DN) \u2013 Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00ed cao nh\u1ea5t, \u201cv\u00f2ng kim c\u00f4\u201d \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p n\u00e0y \u0111\u1ec3 chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf.<\/strong><\/p>\n

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K\u1ebft lu\u1eadn thanh tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi Metro Cash & Carry t\u1eebng\u00a0\u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 v\u1edbi\u00a0t\u1ed5ng gi\u00e1 tr\u1ecb vi ph\u1ea1m c\u1ea7n x\u1eed l\u00fd \u0111\u00e3 l\u00ean t\u1edbi 507 t\u1ef7 \u0111\u1ed3ng. Trong s\u1ed1 n\u00e0y, vi ph\u1ea1m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 h\u00e0nh vi chuy\u1ec3n gi\u00e1 th\u00f4ng qua giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9 t\u1ea1i \u0110\u1ee9c. T\u1ed5ng s\u1ed1 l\u1ed7 b\u1ea5t h\u1ee3p l\u00fd m\u00e0 Metro bu\u1ed9c ph\u1ea3i gi\u1ea3m sau thanh tra l\u00e0 335 t\u1ef7 \u0111\u1ed3ng.<\/em><\/p>\n

C\u00f4ng cu\u1ed9c ch\u1ed1ng chuy\u1ec3n gi\u00e1 trong c\u00e1c\u00a0doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n\u00a0\u0111\u1ea7u t\u01b0\u00a0tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) s\u1ebd thu\u1eadn l\u1ee3i t\u1eeb ng\u00e0y 1\/5\/2017.<\/p>\n

\u201cCh\u00eca kh\u00f3a\u201d h\u00f3a gi\u1ea3i tr\u1ed1n thu\u1ebf<\/strong><\/p>\n

C\u1ee5 th\u1ec3, ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc trong qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng \u201cc\u1eeda \u1ea3i\u201d kh\u00f3 nh\u1eb1n m\u00e0 b\u1ea5y l\u00e2u nay, Vi\u1ec7t Nam ch\u01b0a v\u01b0\u1ee3t qua \u0111\u01b0\u1ee3c. Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft khi\u1ebfn vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 c\u1ee7a Vi\u1ec7t Nam c\u0169ng tr\u1edf n\u00ean gian nan h\u01a1n.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft; lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c \u0111\u1ec3 kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

C\u00f2n nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo nguy\u00ean t\u1eafc giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i c\u00e1c Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

C\u0169ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh, th\u00ec c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: m\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia; c\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/p>\n

Ch\u1eb3ng h\u1ea1n, m\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia; hay c\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp\u2026 s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u1ecd c\u0169ng ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n

Th\u1eadm ch\u00ed trong tr\u01b0\u1eddng h\u1ee3o c\u1ea7n thi\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao.
\nTheo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh, \u0111\u1ec3 th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p cung c\u1ea5p d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p; c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 c\u01a1 c\u1ea5u v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p v\u00e0 c\u00e1c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ed1i v\u1edbi c\u00e1c\u00a0d\u1ef1 \u00e1n\u00a0\u0111\u1ea7u t\u01b0 khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh c\u00f3 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 \u0111\u1ec3 tr\u1ed1n, tr\u00e1nh thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

Vi\u1ec7t Nam l\u00e0 thi\u00ean \u0111\u01b0\u1eddng chuy\u1ec3n gi\u00e1?<\/strong><\/p>\n

Chuy\u1ec7n chuy\u1ec3n gi\u00e1 \u1edf Vi\u1ec7t Nam ch\u1ec9 n\u00f3ng l\u00ean t\u1eeb kho\u1ea3ng n\u0103m 2012, v\u1edbi nghi \u00e1n chuy\u1ec3n gi\u00e1 c\u1ee7a\u00a0Cocacola, PepsiCo, c\u00f2n m\u1edbi \u0111\u00e2y l\u00e0 h\u1ec7 th\u1ed1ng si\u00eau th\u1ecb Metro, BigC\u2026 Nh\u01b0ng h\u1ea7u h\u1ebft m\u1edbi ch\u1ec9 d\u1eebng \u1edf d\u1ea1ng \u201cnghi \u00e1n\u201d. Th\u1ef1c t\u1ebf, hi\u1ec7n c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 ch\u1ed1ng chuy\u1ec3n gi\u00e1 c\u00f2n r\u1ea5t s\u01a1 khai, khi m\u1edbi ch\u1ec9 d\u1eebng \u1edf m\u1ee9c th\u00f4ng t\u01b0 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh (Th\u00f4ng t\u01b0 66\/2010 v\u00e0 Th\u00f4ng t\u01b0 201\/2013). Kh\u00f4ng \u00edt l\u1ea7n c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1eeba nh\u1eadn, c\u00f4ng t\u00e1c ch\u1ed1ng chuy\u1ec3n gi\u00e1 r\u1ea5t kh\u00f3, kh\u00f4ng ch\u1ec9 \u1edf m\u1ee9c \u0111\u1ed9 tinh vi c\u1ee7a c\u00e1c doanh nghi\u1ec7p (DN), t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, c\u00f2n t\u1edbi t\u1eeb khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1eeba thi\u1ebfu, v\u1eeba y\u1ebfu c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013\u00a0<\/em>C\u00f4ng ty Lu\u1eadt TNHH ANVI\u00a0<\/em>cho bi\u1ebft, hi\u1ec7n c\u1ea3 c\u00f4ng t\u00e1c ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u1ee7a Vi\u1ec7t Nam v\u1eabn ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. Theo \u00f4ng \u0110\u1ee9c, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh h\u01b0\u1edbng t\u1edbi c\u1ee7a ch\u1ed1ng chuy\u1ec3n gi\u00e1 ph\u1ea3i l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, v\u00ec \u0111i li\u1ec1n v\u1edbi \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i lu\u00f4n \u1ea9n ch\u1ee9a chuy\u1ec3n gi\u00e1. \u201cTrong n\u01b0\u1edbc, quy \u0111\u1ecbnh sao c\u00e1c doanh nghi\u1ec7p\u00a0ph\u1ea3i l\u00e0m v\u1eady, nh\u01b0ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i s\u00f2ng ph\u1eb3ng. Quy \u0111\u1ecbnh \u1edf lu\u1eadt m\u1edbi \u0111\u1ee7 t\u00ednh ph\u00e1p l\u00fd, c\u00f2n ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, gi\u1ea3i th\u00edch th\u00eam\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Tuy nhi\u00ean, hi\u1ec7n quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 chuy\u1ec3n gi\u00e1 l\u00e0 \u1edf c\u00e1c \u0111\u1ea1o lu\u1eadt c\u1ee7a Vi\u1ec7t Nam g\u1ea7n nh\u01b0 tr\u1ed1ng kh\u00f4ng, n\u00ean kh\u00f3 x\u1eed l\u00fd k\u1ec3 c\u1ea3 khi ra t\u00f2a. V\u00ec v\u1eady, ho\u1ea1t \u0111\u1ed9ng ch\u1ed1ng chuy\u1ec3n gi\u00e1 g\u1ea7n nh\u01b0 mang t\u00ednh suy lu\u1eadn, \u0111\u00e1nh gi\u00e1 c\u1ea3m t\u00ednh c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, kh\u00f4ng r\u00f5 r\u00e0ng. \u00d4ng \u0110\u1ee9c d\u1eabn l\u1ea1i tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Cocacola, PepsiCo Vi\u1ec7t Nam, c\u00e1c t\u1eadp \u0111o\u00e0n n\u00e0y n\u1eafm r\u1ea5t r\u00f5 lu\u1eadt Vi\u1ec7t Nam, h\u1ecd l\u00e0m kh\u00f4ng sai lu\u1eadt n\u00ean \u0111\u1ea5u tranh r\u1ea5t kh\u00f3, ch\u1ec9 \u1edf m\u1ee9c h\u00f4 h\u00e0o, tuy\u00ean truy\u1ec1n l\u00ean \u00e1n \u0111\u1ec3 g\u00e2y s\u1ee9c \u00e9p.<\/em><\/p>\n

Tuy l\u1ea7n \u0111\u1ea7u m\u1ed9t ngh\u1ecb \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng, nh\u01b0ng theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, \u0111\u00e2y ch\u1ec9 l\u00e0 gi\u1ea3i ph\u00e1p t\u1ea1m th\u1eddi. V\u1ec1 l\u00e2u d\u00e0i, v\u1eabn ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 trong m\u1ed9t \u0111\u1ea1o lu\u1eadt. C\u01a1 quan ch\u1ee9c n\u0103ng ph\u1ea3i tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi: Quy \u0111\u1ecbnh ra sao, th\u1ef1c thi th\u1ebf n\u00e0o m\u00e0 c\u00e1c doanh nghi\u1ec7p\u00a0kh\u00f4ng th\u00edch n\u1ed9p thu\u1ebf \u1edf Vi\u1ec7t Nam?<\/em><\/p>\n

\u0110\u01b0\u1ee3c bi\u1ebft, \u0111\u1ec3 ch\u1ed1ng chuy\u1ec3n gi\u00e1, n\u0103m 2015, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 th\u00e0nh l\u1eadp 4 ph\u00f2ng thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng thu\u1ed9c 4 c\u1ee5c thu\u1ebf (H\u00e0 N\u1ed9i, TPHCM, \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng), n\u01a1i c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn c\u00e1c doanh nghi\u1ec7p li\u00ean doanh, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. B\u00ean c\u1ea1nh \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng l\u1eadp 1 ph\u00f2ng thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n

Qua thanh ki\u1ec3m tra 420 doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2015, c\u01a1 quan thu\u1ebf \u0111\u00e3 truy thu, truy ho\u00e0n v\u00e0 ph\u1ea1t h\u01a1n 4.895 t\u1ef7 \u0111\u1ed3ng; gi\u1ea3m l\u1ed7 3.104 t\u1ef7 \u0111\u1ed3ng; gi\u1ea3m kh\u1ea5u tr\u1eeb 206 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 801 t\u1ef7 \u0111\u1ed3ng. N\u0103m 2014, c\u01a1 quan thu\u1ebf thanh tra chuy\u1ec3n gi\u00e1 5 doanh nghi\u1ec7p c\u0169ng truy thu \u0111\u01b0\u1ee3c 300 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Song Nhi<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014<\/p>\n

Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p (Kinh foanh & Ph\u00e1p lu\u1eadt) 03-3-2017:<\/em><\/strong><\/p>\n

http:\/\/enternews.vn\/hanh-lang-phap-ly-chong-chuyen-gia-nghi-dinh-va-hon-the-nua.html<\/em><\/a><\/p>\n

(281\/1.439)<\/em>","protected":false},"excerpt":{"rendered":"

(D\u0110DN) \u2013 Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00ed cao nh\u1ea5t, \u201cv\u00f2ng kim c\u00f4\u201d \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p n\u00e0y \u0111\u1ec3 chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf. K\u1ebft […]<\/p>\n","protected":false},"author":3,"featured_media":19061,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-19059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.550. H\u00e0nh lang ph\u00e1p l\u00fd ch\u1ed1ng chuy\u1ec3n gi\u00e1, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 h\u01a1n th\u1ebf n\u1eefa - 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\/vi\/1-550-hanh-lang-phap-ly-chong-chuyen-gia-nghi-dinh-va-hon-the-nua\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.550. 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