{"id":1910,"date":"2021-10-29T14:03:02","date_gmt":"2021-10-29T07:03:02","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=1910"},"modified":"2022-02-24T13:06:52","modified_gmt":"2022-02-24T06:06:52","slug":"2-893-thue-gia-tri-gia-tang-voi-nghiep-vu-l-c-ngan-hang-tiep-tuc-mac-ket-vi-hai-bo-dun-day","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-893-thue-gia-tri-gia-tang-voi-nghiep-vu-l-c-ngan-hang-tiep-tuc-mac-ket-vi-hai-bo-dun-day\/","title":{"rendered":"2.893. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi nghi\u1ec7p v\u1ee5 L\/C: Ng\u00e2n h\u00e0ng ti\u1ebfp t\u1ee5c m\u1eafc k\u1eb9t v\u00ec hai b\u1ed9 \u0111\u00f9n \u0111\u1ea9y"},"content":{"rendered":"(\u0110T) – Sau th\u1eddi gian d\u00e0i ch\u1edd \u0111\u1ee3i vi\u1ec7c th\u00e1o g\u1ee1 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (NHNN) v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 v\u1ea5n \u0111\u1ec1 thu thu\u1ebf VAT v\u1edbi nghi\u1ec7p v\u1ee5 L\/C, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u1ea1i ti\u1ebfp t\u1ee5c th\u1ea5t v\u1ecdng.<\/strong><\/p>\n

M\u1edbi \u0111\u00e2y, NHNN \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n t\u1eeb ch\u1ed1i \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9\u00a0T\u00e0i ch\u00ednh<\/a>, trong khi B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn gi\u1eef nguy\u00ean \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh.\u00a0<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p<\/a>\u00a0xu\u1ea5t nh\u1eadp kh\u1ea9u lo ng\u1ea1i vi\u1ec7c truy thu VAT v\u1edbi d\u1ecbch v\u1ee5 L\/C trong 10 n\u0103m qua, b\u1edfi \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf.\u00a0 \u1ea2nh: \u0110.T<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai b\u1ed9 \u0111\u1ec1u c\u00f3 l\u00fd,\u00a0<\/strong>ng\u00e2n h\u00e0ng<\/strong><\/a>\u00a0th\u01b0\u01a1ng m\u1ea1i b\u1ecb k\u1eb9t<\/strong><\/p>\n

NHNN v\u1eeba c\u00f3 v\u0103n b\u1ea3n ph\u00fac \u0111\u00e1p C\u00f4ng v\u0103n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \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.<\/p>\n

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

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean B\u00e1o \u0110\u1ea7u t\u01b0 v\u1ec1 c\u00f4ng v\u0103n c\u1ee7a NHNN, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p l\u1edbn thu\u1ed9c T\u1ed5ng c\u1ee5c thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) t\u1ecf ra b\u1ee9c x\u00fac.<\/p>\n

\u201cThu\u1ebf thu kh\u00f4ng sai, ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p c\u0169ng kh\u00f4ng sai. Ch\u00fang t\u00f4i r\u1ea5t thi\u1ec7n ch\u00ed, r\u1ea5t tr\u00e1ch nhi\u1ec7m, \u0111\u00e3 \u0111\u01b0a ra h\u01b0\u1edbng m\u1edf \u0111\u1ec3 NHNN ph\u1ed1i h\u1ee3p th\u00e1o g\u1ee1, nh\u01b0ng n\u1ebfu NHNN kh\u00f4ng nghe, th\u00ec ch\u00fang t\u00f4i c\u0169ng b\u00f3 tay, kh\u00f4ng ai c\u00f3 th\u1ec3 g\u1ee1 cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c c\u1ea3. Ch\u00fang t\u00f4i \u0111\u00e3 c\u1ed1 g\u1eafng h\u1ebft s\u1ee9c r\u1ed3i\u201d, \u00f4ng Ph\u1ee5ng n\u00f3i.<\/p>\n

Tranh c\u00e3i v\u1ec1 thu\u1ebf VAT v\u1edbi nghi\u1ec7p v\u1ee5 L\/C gi\u1eefa ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf b\u00f9ng l\u00ean t\u1eeb n\u0103m 2020 khi c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u00e1c ng\u00e2n h\u00e0ng r\u00e0 so\u00e1t, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf VAT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb L\/C trong g\u1ea7n 10 n\u0103m qua, t\u1eeb khi Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010 c\u00f3 hi\u1ec7u l\u1ef1c (n\u0103m 2011). M\u1ea5u ch\u1ed1t c\u1ee7a v\u1ea5n \u0111\u1ec1 l\u00e0 ng\u00e0nh thu\u1ebf coi L\/C l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n, ngh\u0129a l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf, trong khi c\u00e1c ng\u00e2n h\u00e0ng kh\u1eb3ng \u0111\u1ecbnh, L\/C l\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u01b0\u1ee1ng t\u00ednh, v\u1eeba l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n, l\u1ea1i v\u1eeba l\u00e0 nghi\u1ec7p v\u1ee5 b\u00e3o l\u00e3nh c\u1ea5p t\u00edn d\u1ee5ng (kh\u00f4ng n\u1eb1m trong \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT).<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c \u00e1p thu\u1ebf VAT v\u1edbi nghi\u1ec7p v\u1ee5 L\/C l\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010.<\/p>\n

C\u1ee5 th\u1ec3, kho\u1ea3n 15, \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 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.<\/p>\n

Theo \u00f4ng Ph\u1ee5ng, n\u1ebfu NHNN kh\u00f4ng ph\u1ed1i h\u1ee3p ban h\u00e0nh h\u01b0\u1edbng d\u1eabn, ng\u00e0nh thu\u1ebf s\u1ebd \u201ctheo lu\u1eadt m\u00e0 l\u00e0m\u201d.<\/p>\n

Hai b\u1ed9 kh\u00f3 b\u1eaft tay, Ch\u00ednh ph\u1ee7 ph\u1ea3i v\u00e0o cu\u1ed9c?<\/strong><\/p>\n

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean B\u00e1o \u0110\u1ea7u t\u01b0, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c m\u1ed9t ng\u00e2n h\u00e0ng TMCP t\u01b0 nh\u00e2n t\u1ecf ra th\u1ea5t v\u1ecdng khi NHNN v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ti\u1ebfng n\u00f3i chung \u0111\u1ec3 g\u1ee1 kh\u00f3 cho ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p.<\/p>\n

H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt n\u01b0\u1edbc ta c\u00f2n kh\u00e1 r\u1ed1i r\u1eafm, n\u00ean b\u00ean n\u00e0o c\u0169ng c\u00f3 l\u00fd. \u0110\u1ec3 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><\/strong><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt ANVI<\/p>\n

\u201cC\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 L\/C m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng trong giai \u0111o\u1ea1n tr\u01b0\u1edbc th\u00ec b\u00e2y gi\u1edd, 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 b\u1ecb truy thu 10 n\u0103m, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung, n\u1ed9p ph\u1ea1t do n\u1ed9p ch\u1eadm l\u00e0 r\u1ea5t l\u1edbn, song ng\u00e2n h\u00e0ng kh\u00f4ng bi\u1ebft l\u1ea5y t\u1eeb ngu\u1ed3n n\u00e0o. 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\u201d, v\u1ecb n\u00e0y n\u00f3i.<\/em><\/p>\n

Trong khi \u0111\u00f3, nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng t\u1ecf ra lo l\u1eafng b\u1ecb v\u1ea1 l\u00e2y. Theo c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u – \u0111\u1ed1i t\u01b0\u1ee3ng th\u01b0\u1eddng s\u1eed d\u1ee5ng L\/C ng\u00e2n h\u00e0ng – n\u1ebfu ng\u00e2n h\u00e0ng b\u1ecb truy thu VAT v\u1edbi d\u1ecbch v\u1ee5 L\/C trong 10 n\u0103m v\u00e0 truy thu l\u1ea1i t\u1eeb doanh nghi\u1ec7p, th\u00ec doanh nghi\u1ec7p c\u0169ng kh\u00f4ng bi\u1ebft l\u00e0m nh\u01b0 th\u1ebf n\u00e0o, b\u1edfi \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Ch\u01b0a k\u1ec3, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i chu\u1ea9n b\u1ecb c\u1ea3 \u201cn\u00fai th\u1ee7 t\u1ee5c\u201d.<\/p>\n

Tr\u01b0\u1edbc m\u1eaft, sau khi NHNN t\u1eeb ch\u1ed1i ph\u00e2n lo\u1ea1i ph\u00ed d\u1ecbch v\u1ee5 L\/C, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng cho hay, ng\u00e0nh thu\u1ebf s\u1ebd c\u0103n c\u1ee9 theo k\u1ebft qu\u1ea3 t\u1ef1 ph\u00e2n lo\u1ea1i c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 thu thu\u1ebf. Sau n\u00e0y, n\u1ebfu thanh ki\u1ec3m tra, ng\u00e2n h\u00e0ng sai s\u00f3t trong ph\u00e2n lo\u1ea1i s\u1ebd ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/p>\n

\u0110\u01b0\u1ee3c bi\u1ebft, NHNN \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cung c\u1ea5p s\u1ed1 li\u1ec7u v\u1ec1 nghi\u1ec7p v\u1ee5 L\/C cho T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u01a1 quan n\u00e0y c\u0169ng cho r\u1eb1ng, h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi kh\u00f4ng ph\u00e2n bi\u1ec7t L\/C l\u00e0 thanh to\u00e1n hay c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 kh\u00f4ng \u00e1p thu\u1ebf VAT \u0111\u1ed1i v\u1edbi L\/C. \u0110\u1ed3ng th\u1eddi, NHHN c\u0169ng \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 truy thu thu\u1ebf VAT trong giai \u0111o\u1ea1n 10 n\u0103m, b\u1edfi s\u1ebd ph\u00e1t sinh nhi\u1ec1u b\u1ea5t c\u1eadp, t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng\u00a0\u0111\u1ea7u t\u01b0<\/a>.<\/p>\n

\u0110\u00e1p l\u1ea1i, T\u1ed5ng c\u1ee5c Thu\u1ebf cho r\u1eb1ng, vi\u1ec7c thu thu\u1ebf c\u1ee7a Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u00f4ng truy thu thu\u1ebf, m\u00e0 do ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ch\u01b0a n\u1ed9p thu\u1ebf, th\u00ec b\u00e2y gi\u1edd ph\u1ea3i n\u1ed9p \u0111\u1ee7.<\/p>\n

\u1ed2n \u00e0o li\u00ean quan \u0111\u1ebfn thu\u1ebf VAT v\u1edbi nghi\u1ec7p v\u1ee5 L\/C di\u1ec5n ra h\u01a1n m\u1ed9t n\u0103m nay, nh\u01b0ng v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, khi\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i h\u1ebft s\u1ee9c hoang mang. Nhi\u1ec1u ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i k\u1ef3 v\u1ecdng, Ch\u00ednh ph\u1ee7 s\u1ebd c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o \u0111\u1ec3 th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc n\u00e0y, n\u1ebfu kh\u00f4ng, c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi \u201cn\u00fai th\u1ee7 t\u1ee5c\u201d.<\/p>\n

 <\/p>\n

H\u00e0 T\u00e2m<\/strong><\/p>\n

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

\u0110\u1ea7u t\u01b0 (Ng\u00e2n h\u00e0ng) 29-10-2021:<\/em><\/p>\n

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(173\/1.116)<\/em>","protected":false},"excerpt":{"rendered":"

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