{"id":19976,"date":"2015-09-18T10:53:51","date_gmt":"2015-09-18T03:53:51","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=19976"},"modified":"2022-04-29T10:57:10","modified_gmt":"2022-04-29T03:57:10","slug":"829-tu-1-1-2016-ca-nhan-kinh-doanh-phai-dong-thue-cao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/829-tu-1-1-2016-ca-nhan-kinh-doanh-phai-dong-thue-cao\/","title":{"rendered":"829. T\u1eeb 1\/1\/2016: C\u00e1 nh\u00e2n kinh doanh ph\u1ea3i \u0111\u00f3ng thu\u1ebf cao"},"content":{"rendered":"(HLG) – T\u1eeb 1\/1\/2016 theo Th\u00f4ng t\u01b0 92 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00e1c c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf, s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf cao h\u01a1n hi\u1ec7n t\u1ea1i. \u0110\u1ed3ng th\u1eddi c\u01a1 quan n\u00e0y khuy\u1ebfn kh\u00edch c\u00e1 nh\u00e2n, doanh nghi\u1ec7p d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u2026<\/strong><\/p>\n

Th\u00f4ng t\u01b0 92\/2015\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (c\u01a1 quan thu\u1ebf thu d\u1ef1a tr\u00ean m\u1ed9t m\u1ee9c doanh thu c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng) c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo doanh thu kho\u00e1n v\u00e0 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n.<\/p>\n

Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, nh\u01b0 v\u1eady t\u1eeb ng\u00e0y 1\/1\/2016, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o doanh thu kho\u00e1n v\u00e0 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n, kh\u00f4ng ph\u00e2n bi\u1ec7t ho\u00e1 \u0111\u01a1n s\u1eed d\u1ee5ng theo quy\u1ec3n hay ho\u00e1 \u0111\u01a1n s\u1eed d\u1ee5ng l\u1ebb theo t\u1eebng s\u1ed1. Ngh\u0129a l\u00e0 c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i \u0111\u00f3ng th\u00eam thu\u1ebf ri\u00eang cho c\u00e1c h\u00f3a \u0111\u01a1n mua th\u00eam, ngo\u00e0i kho\u1ea3n thu\u1ebf \u0111\u00f3ng d\u1ef1a tr\u00ean doanh thu kho\u00e1n.<\/p>\n

\"\"<\/p>\n

So v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC) th\u00ec \u0111\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m m\u1edbi. B\u1edfi l\u1ebd, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.1.2 \u0111i\u1ec3m a kho\u1ea3n 1 \u0111i\u1ec1u 8 c\u1ee7a th\u00f4ng t\u01b0 tr\u00ean th\u00ec c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ph\u00e2n bi\u1ec7t l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy\u1ec3n v\u00e0 h\u00f3a \u0111\u01a1n l\u1ebb.<\/p>\n

Trong \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n quy\u1ec3n, n\u1ebfu doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng doanh thu kho\u00e1n th\u00ec c\u00e1 nh\u00e2n ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf kho\u00e1n; n\u1ebfu doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n th\u00ec ngo\u00e0i vi\u1ec7c n\u1ed9p thu\u1ebf kho\u00e1n c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n.<\/p>\n

C\u00f2n n\u1ebfu c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 th\u00ec n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u1ed3ng th\u1eddi khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i \u0111\u00f3ng c\u1ee7a c\u00e1 nh\u00e2n kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m sau s\u1ebd cao h\u01a1n so v\u1edbi hi\u1ec7n t\u1ea1i. B\u00ean c\u1ea1nh \u0111\u00f3, c\u0169ng theo Th\u00f4ng t\u01b0 92 v\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn, c\u00e1c c\u00e1 nh\u00e2n kinh doanh c\u00f2n ch\u1ecbu th\u00eam m\u1ed9t s\u1ed1 n\u1ed9i dung qu\u1ea3n l\u00fd.<\/em><\/p>\n

C\u1ee5 th\u1ec3, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean ph\u1ea3i th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, \u0111\u1ed3ng th\u1eddi l\u1eadp danh s\u00e1ch nh\u1eefng c\u00e1 nh\u00e2n kinh doanh n\u00e0y b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh.\u0110\u1eb7c bi\u1ec7t, \u0111\u00e2y c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 r\u1ee7i ro khi c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p r\u1ee7i ro.<\/p>\n

Khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n

Theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 Thu\u1ebf chu\u1ea9n b\u1ecb tr\u00ecnh Qu\u1ed1c h\u1ed9i th\u00ec t\u1eeb 1\/1\/2016, “ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf trong giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ecbnh k\u1ef3 c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1ec1 c\u01a1 quan thu\u1ebf”.<\/p>\n

\u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a, kh\u00f4ng ch\u1ec9 c\u00e1c doanh nghi\u1ec7p m\u00e0 c\u00e1c c\u00e1 nh\u00e2n kinh doanh c\u00f3 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec1u ph\u1ea3i khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed…Theo B\u1ed9 T\u00e0i ch\u00ednh, ngay t\u1eeb n\u0103m 2011, c\u01a1 quan thu\u1ebf \u0111\u00e3 b\u1eaft \u0111\u1ea7u cho s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1eeb \u0111\u00f3 \u0111\u1ebfn nay tr\u00ean c\u1ea3 n\u01b0\u1edbc c\u00f3 300 doanh nghi\u1ec7p s\u1eed d\u1ee5ng lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y v\u1edbi nhi\u1ec1u thu\u1eadn l\u1ee3i nh\u01b0: l\u00e0m gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 th\u1eddi gian \u00a0trong vi\u1ec7c in \u1ea5n, ph\u00e1t h\u00e0nh, g\u1eedi v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n gi\u1ea5y; gi\u1ea3m chi ph\u00ed h\u00e0nh ch\u00ednh; h\u1ea1n ch\u1ebf l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n.<\/p>\n

Xu h\u01b0\u1edbng chung c\u00e1c n\u01b0\u1edbc l\u00e0 khuy\u1ebfn kh\u00edch ti\u1ebfn t\u1edbi b\u1eaft bu\u1ed9c c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay cho h\u00f3a \u0111\u01a1n gi\u1ea5y trong giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a. \u0110\u1ed1i v\u1edbi nh\u00f3m doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf, h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n in ra gi\u1ea5y c\u00f3 g\u1eafn m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

V\u00ec v\u1eady, \u0111\u1ec1 xu\u1ea5t b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eb1m ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, g\u00f3p ph\u1ea7n h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh qu\u1ed1c gia, x\u00e2y d\u1ef1ng ch\u00ednh ph\u1ee7 \u0111i\u1ec7n t\u1eed, hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

Theo Lu\u1eadt s\u01b0 \u0110\u1ee9c, quy \u0111\u1ecbnh n\u00e0y c\u0169ng s\u1ebd gi\u00fap gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 th\u1eddi gian cho doanh nghi\u1ec7p trong vi\u1ec7c in \u1ea5n, ph\u00e1t h\u00e0nh, g\u1eedi v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n gi\u1ea5y; gi\u1ea3m chi ph\u00ed h\u00e0nh ch\u00ednh; gi\u1ea3m thi\u1ec3u t\u00ecnh tr\u1ea1ng th\u1ea5t l\u1ea1c h\u00f3a \u0111\u01a1n; \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\u2026<\/em><\/p>\n

H\u00e0 Thu<\/strong><\/a><\/p>\n

——-<\/p>\n

H\u1ecdc l\u00e0m gi\u00e0u (Kinh doanh) 18-9-2015:<\/em><\/strong><\/p>\n

http:\/\/www.hoclamgiau.vn\/news\/4451\/Tu–Ca-nhan-kinh-doanh-phai-dong-thue-cao<\/em><\/strong><\/a><\/p>\n

(133\/941)","protected":false},"excerpt":{"rendered":"

(HLG) – T\u1eeb 1\/1\/2016 theo Th\u00f4ng t\u01b0 92 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00e1c c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf, s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf cao h\u01a1n hi\u1ec7n t\u1ea1i. \u0110\u1ed3ng th\u1eddi c\u01a1 quan n\u00e0y khuy\u1ebfn kh\u00edch c\u00e1 nh\u00e2n, doanh nghi\u1ec7p d\u00f9ng h\u00f3a […]<\/p>\n","protected":false},"author":3,"featured_media":19977,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-19976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n829. 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