{"id":19833,"date":"2017-03-29T10:03:41","date_gmt":"2017-03-29T03:03:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=19833"},"modified":"2022-04-28T10:05:23","modified_gmt":"2022-04-28T03:05:23","slug":"1-589-can-beu-ten-cac-du-an-no-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-589-can-beu-ten-cac-du-an-no-thue\/","title":{"rendered":"1.589. C\u1ea7n \u201cb\u00eau t\u00ean\u201d c\u00e1c d\u1ef1 \u00e1n n\u1ee3 thu\u1ebf"},"content":{"rendered":"(TBKD) – <\/strong>S\u1ef1 ch\u00e2y \u1ef3 c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p trong vi\u1ec7c n\u1ed9p thu\u1ebf khi\u1ebfn ng\u00e0nh thu\u1ebf bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng \u201cchi\u00eau\u201d n\u00eau t\u00ean \u0111\u1ec3 thu thu\u1ebf n\u1ee3 \u0111\u1ecdng. Nh\u01b0ng, \u201c\u0111\u1ed9 l\u1ef3\u201d c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111ang th\u00e1ch th\u1ee9c c\u1ea3 c\u1ed9ng \u0111\u1ed3ng.<\/strong><\/p>\n

\"\"<\/p>\n

Th\u1eddi gian qua, ng\u00e0nh thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u00edch c\u1ef1c bi\u1ec7n ph\u00e1p c\u00f4ng khai danh t\u00ednh c\u00e1c doanh nghi\u1ec7p \u201cch\u00e2y \u1ef3\u201d n\u1ee3 thu\u1ebf, b\u01b0\u1edbc \u0111\u1ea7u \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

Tuy nhi\u00ean, s\u1ed1 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf sau khi b\u1ecb \u201cphanh phui\u201d v\u1eabn c\u00f2n r\u1ea5t th\u1ea5p so v\u1edbi s\u1ed1 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1. \u0110\u00e1ng n\u00f3i l\u00e0 c\u00f3 nh\u1eefng doanh nghi\u1ec7p li\u00ean t\u1ee5c b\u1ecb \u201cb\u00eau\u201d t\u00ean nh\u01b0ng v\u1eabn kh\u00f4ng tr\u1ea3 n\u1ee3.<\/p>\n

N\u1ee3 thu\u1ebf h\u01a1n 2.203 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n

C\u1ee5c thu\u1ebf Tp.H\u00e0 N\u1ed9i v\u1eeba c\u00f4ng b\u1ed1 danh s\u00e1ch 262 \u0111\u01a1n v\u1ecb n\u1ee3 thu\u1ebf \u0111\u1ebfn h\u01a1n 2.203 t\u1ef7 \u0111\u1ed3ng v\u1edbi s\u1ef1 g\u00f3p m\u1eb7t kh\u00e1 \u0111\u00f4ng \u0111\u1ea3o trong danh s\u00e1ch n\u00e0y l\u00e0 c\u00e1c \u201c\u00f4ng l\u1edbn\u201d c\u1ee7a ng\u00e0nh x\u00e2y d\u1ef1ng nh\u01b0 Viglacera, Contrexim, Licogi, Lilama, Vinaconex hay S\u00f4ng \u0110\u00e0.<\/p>\n

\u0110\u1ee9ng \u0111\u1ea7u danh s\u00e1ch v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ecdng l\u00e0 c\u00f4ng ty C\u1ed5 ph\u1ea7n T\u1eadp \u0110o\u00e0n \u0110i\u1ec7n T\u1eed C\u00f4ng Nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi 75,524 t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, linh ki\u1ec7n \u0111i\u1ec7n t\u1eed, \u0111i\u1ec7n d\u00e2n d\u1ee5ng, c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c v\u00e0 thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng; x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh giao th\u00f4ng, c\u00f4ng tr\u00ecnh k\u1ef9 thu\u1eadt d\u00e2n d\u1ee5ng; kinh doanh m\u00e1y vi t\u00ednh, c\u00e1c thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed vi\u1ec5n th\u00f4ng, \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh\u2026<\/p>\n

\u0110\u1ee9ng th\u1ee9 hai trong danh s\u00e1ch n\u1ee3 thu\u1ebf l\u00e0 c\u00f4ng ty C\u1ed5 ph\u1ea7n Xu\u1ea5t Nh\u1eadp Kh\u1ea9u T\u1ea1p Ph\u1ea9m v\u1edbi 75,099 t\u1ef7 \u0111\u1ed3ng. Ti\u1ebfp theo l\u00e0 ba c\u00f4ng ty con c\u1ee7a \u201c\u00f4ng l\u1edbn\u201d trong ng\u00e0nh x\u00e2y d\u1ef1ng g\u1ed3m: Viglacera v\u1edbi t\u1ed5ng s\u1ed1 n\u1ee3 thu\u1ebf g\u1ea7n 86 t\u1ef7, l\u1ea7n l\u01b0\u1ee3t l\u00e0 c\u00f4ng ty C\u1ed5 ph\u1ea7n C\u01a1 Kh\u00ed v\u00e0 X\u00e2y D\u1ef1ng Viglacera n\u1ee3 57,932 t\u1ef7 \u0111\u1ed3ng, c\u00f4ng ty C\u1ed5 ph\u1ea7n Viglacera T\u1eeb Li\u00eam h\u01a1n 17 t\u1ef7 \u0111\u1ed3ng v\u00e0 Chi nh\u00e1nh X\u00ed nghi\u1ec7p C\u01a1 kh\u00ed c\u0169ng n\u1ee3 thu\u1ebf v\u1edbi m\u1ee9c h\u01a1n 11 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Ngo\u00e0i ra, danh s\u00e1ch n\u1ee3 thu\u1ebf c\u0169ng \u201c\u0111i\u1ec3m t\u00ean\u201d m\u1ed9t s\u1ed1 \u201c\u0111\u1ea1i gia\u201d kh\u00e1c nh\u01b0: c\u00f4ng ty C\u1ed5 ph\u1ea7n X\u00e2y d\u1ef1ng H\u1ea1 t\u1ea7ng S\u00f4ng \u0110\u00e0 n\u1ee3 h\u01a1n 36,7 t\u1ef7 \u0111\u1ed3ng; c\u00f4ng ty C\u1ed5 ph\u1ea7n LICOGI 13 n\u1ee3 h\u01a1n 30 t\u1ef7 \u0111\u1ed3ng; c\u00f4ng ty C\u1ed5 ph\u1ea7n Lilama H\u00e0 N\u1ed9i n\u1ee3 h\u01a1n 28 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u0110\u00e2y l\u00e0 l\u1ea7n th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb \u0111\u1ea7u n\u0103m 2017 \u0111\u1ebfn nay, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u00f4ng b\u1ed1 c\u00f4ng khai danh s\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb n\u1ee3 thu\u1ebf v\u1edbi t\u1ed5ng s\u1ed1 643 \u0111\u01a1n v\u1ecb c\u00f9ng t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00ean t\u1edbi h\u01a1n 2.610 t\u1ef7 \u0111\u1ed3ng. C\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 h\u00e0ng lo\u1ea1t\u00a0doanh nghi\u1ec7p n\u1ee3 thu\u1ebf t\u1eeb 20 \u0111\u1ebfn 40 t\u1ef7 \u0111\u1ed3ng. Theo quy \u0111\u1ecbnh, nh\u1eefng \u0111\u01a1n v\u1ecb b\u1ecb n\u00eau t\u00ean l\u00e0 do n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n ph\u1ea3i tr\u1ea3 90 ng\u00e0y.<\/p>\n

Tuy nhi\u00ean, d\u1ec5 d\u00e0ng nh\u1eadn th\u1ea5y r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 t\u00ean trong ba l\u1ea7n c\u00f4ng b\u1ed1 tr\u01b0\u1edbc nh\u01b0 c\u00f4ng ty C\u1ed5 ph\u1ea7n LICOGI 13, d\u00f9 c\u01a1 quan thu\u1ebf \u0111\u00e3 d\u00f9ng nhi\u1ec1u bi\u1ec7n ph\u00e1p \u0111\u1ec3 y\u00eau\u00a0song v\u1eabn kh\u00f4ng thu v\u1ec1 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3.<\/p>\n

C\u0169ng c\u00f3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3 do ch\u1ebf t\u00e0i hi\u1ec7n nay ch\u01b0a \u0111\u1ee7 m\u1ea1nh b\u1edfi s\u1ed1 ti\u1ec1n n\u1ed9p ph\u1ea1t nh\u1ecf h\u01a1n nhi\u1ec1u so v\u1edbi s\u1ed1 ti\u1ec1n l\u00e3i t\u1eeb kho\u1ea3n n\u1ee3 thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5t gi\u1eef trong ng\u00e2n h\u00e0ng.<\/em><\/p>\n

V\u1eabn c\u00f2n dung t\u00fang cho doanh nghi\u1ec7p<\/strong><\/p>\n

B\u00ecnh lu\u1eadn v\u1ec1 nguy\u00ean nh\u00e2n c\u00f3 kh\u00e1 nhi\u1ec1u doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ee3 thu\u1ebf, c\u00e1c chuy\u00ean gia b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho r\u1eb1ng, trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f2n kh\u00f3 kh\u0103n, nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng \u00e1n b\u00e1n h\u00e0ng v\u00e0 kh\u00f4ng c\u00f3 d\u00f2ng ti\u1ec1n \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng tri\u1ec3n khai nh\u1eefng d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u1ea7u t\u01b0. Do \u0111\u00f3, tr\u01b0\u1edbc s\u1ee9c \u00e9p n\u1ee3 l\u1edbn, \u00e1p l\u1ef1c ph\u1ea3i ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n n\u00ean c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3 do ch\u1ebf t\u00e0i hi\u1ec7n nay ch\u01b0a \u0111\u1ee7 m\u1ea1nh b\u1edfi s\u1ed1 ti\u1ec1n n\u1ed9p ph\u1ea1t nh\u1ecf h\u01a1n nhi\u1ec1u so v\u1edbi s\u1ed1 ti\u1ec1n l\u00e3i t\u1eeb kho\u1ea3n n\u1ee3 thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5t gi\u1eef trong ng\u00e2n h\u00e0ng.<\/p>\n

Tr\u01b0\u1edbc vi\u1ec7c c\u00e1c doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng v\u1eabn c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3 trong th\u1eddi gian d\u00e0i, c\u00e1c chuy\u00ean gia \u0111\u1ec1 xu\u1ea5t r\u1eb1ng c\u01a1 quan thu\u1ebf c\u1ea7n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u00f4ng b\u1ed1 c\u00f4ng khai nh\u1eefng d\u1ef1 \u00e1n \u0111ang n\u1ee3 thu\u1ebf \u0111\u1ec3 bu\u1ed9c c\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu kh\u00f4ng mu\u1ed1n d\u1ef1 \u00e1n b\u1ecb \u1ebf \u1ea9m ho\u1eb7c ch\u1eadm thanh kho\u1ea3n.<\/p>\n

Hi\u1ec7n nay, ng\u01b0\u1eddi ti\u00eau d\u00f9ng r\u1ea5t \u201cng\u1ea1i\u201d mua ph\u1ea3i nh\u1eefng d\u1ef1 \u00e1n ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd, trong \u0111\u00f3 c\u00f3 vi\u1ec7c n\u1ed9p thu\u1ebf v\u00ec lo ng\u1ea1i r\u1ee7i ro. Do \u0111\u00f3, v\u1edbi nh\u1eefng d\u1ef1 \u00e1n \u0111ang n\u1ee3 thu\u1ebf, ch\u1eafc ch\u1eafn kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng mua, thanh kho\u1ea3n s\u1ebd ch\u1eadm.<\/p>\n

\u201cVi\u1ec7c \u0111\u00e1nh v\u00e0o doanh thu c\u1ee7a doanh nghi\u1ec7p s\u1ebd g\u00e2y \u00e1p l\u1ef1c m\u1ea1nh, bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu kh\u00f4ng mu\u1ed1n s\u1ea3n ph\u1ea9m \u1ebf \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee5c ti\u00eau kinh doanh\u201d, m\u1ed9t chuy\u00ean gia cho hay.
\nB\u00ean c\u1ea1nh \u0111\u00f3, c\u0169ng c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng h\u00e0ng th\u00e1ng, c\u01a1 quan thu\u1ebf \u0111\u1ec1u c\u00f4ng khai danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p n\u1ee3 thu\u1ebf nh\u01b0ng l\u1ea1i kh\u00f4ng n\u00eau r\u00f5 d\u1ef1 \u00e1n n\u00e0o \u0111ang n\u1ee3 thu\u1ebf, nh\u1ea5t l\u00e0 c\u00e1c d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u1ea1o r\u1ee7i ro cho ng\u01b0\u1eddi d\u00e2n trong vi\u1ec7c mua s\u1ea3n ph\u1ea9m c\u1ee7a nh\u1eefng d\u1ef1 \u00e1n ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u201cC\u01a1 quan qu\u1ea3n l\u00fd ch\u01b0a c\u00f4ng b\u1ed1 c\u00e1c d\u1ef1 \u00e1n n\u1ee3 thu\u1ebf ngh\u0129a l\u00e0 c\u00f2n dung t\u00fang cho doanh nghi\u1ec7p ch\u00e2y \u1ef3 n\u1ee3 thu\u1ebf\u201d, m\u1ed9t chuy\u00ean gia b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u1eb3ng \u0111\u1ecbnh. Hi\u1ec7n nay, v\u1edbi c\u00e1c d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang n\u1ee3 thu\u1ebf \u0111\u1ea5t, n\u1ebfu kh\u00e1ch h\u00e0ng mua s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p s\u1ed5 \u0111\u1ecf.<\/p>\n

V\u00ec v\u1eady, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013\u00a0<\/em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH ANVI<\/em>, khuy\u1ebfn c\u00e1o, \u0111\u1ec3 tr\u00e1nh g\u1eb7p ph\u1ea3i nh\u1eefng r\u1eafc r\u1ed1i, r\u1ee7i ro c\u00f3 th\u1ec3 ph\u00e1t sinh cho ng\u01b0\u1eddi mua nh\u00e0, khi k\u00fd h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n ho\u1eb7c mua c\u0103n h\u1ed9, \u0111\u1ea5t n\u1ec1n t\u1ea1i c\u00e1c d\u1ef1 \u00e1n, kh\u00e1ch h\u00e0ng n\u00ean y\u00eau c\u1ea7u ch\u1ee7 \u0111\u1ea7u t\u01b0 cung c\u1ea5p c\u00e1c ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n

Ngo\u00e0i ra, kh\u00e1ch h\u00e0ng c\u0169ng n\u00ean tham kh\u1ea3o th\u00f4ng tin v\u1ec1 c\u00e1c doanh nghi\u1ec7p c\u00f2n n\u1ee3 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 c\u00f4ng khai \u0111\u1ec3 c\u00e2n nh\u1eafc, xem x\u00e9t c\u00f3 n\u00ean mua nh\u00e0 t\u1ea1i d\u1ef1 \u00e1n \u0111\u00f3 hay kh\u00f4ng.<\/em><\/p>\n

Thanh Hoa<\/strong><\/p>\n

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

Th\u1eddi b\u00e1o Kinh doanh (Th\u1ecb tr\u01b0\u1eddng) 29-3-2017:<\/em><\/strong><\/p>\n

http:\/\/thoibaokinhdoanh.vn\/Thi-truong-17\/Can-%E2%80%9Cbeu-ten%E2%80%9D-cac-du-an-no-thue-30809.html<\/a><\/em><\/p>\n

(115\/1.116)<\/em><\/strong>","protected":false},"excerpt":{"rendered":"

(TBKD) – S\u1ef1 ch\u00e2y \u1ef3 c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p trong vi\u1ec7c n\u1ed9p thu\u1ebf khi\u1ebfn ng\u00e0nh thu\u1ebf bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng \u201cchi\u00eau\u201d n\u00eau t\u00ean \u0111\u1ec3 thu thu\u1ebf n\u1ee3 \u0111\u1ecdng. Nh\u01b0ng, \u201c\u0111\u1ed9 l\u1ef3\u201d c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111ang th\u00e1ch th\u1ee9c c\u1ea3 c\u1ed9ng \u0111\u1ed3ng. Th\u1eddi gian qua, ng\u00e0nh thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u00edch c\u1ef1c bi\u1ec7n ph\u00e1p c\u00f4ng […]<\/p>\n","protected":false},"author":3,"featured_media":19835,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-19833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.589. 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