{"id":20627,"date":"2015-10-24T11:12:48","date_gmt":"2015-10-24T04:12:48","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=20627"},"modified":"2022-05-10T11:19:59","modified_gmt":"2022-05-10T04:19:59","slug":"869-thuc-hu-khi-coca-cola-nop-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/869-thuc-hu-khi-coca-cola-nop-thue\/","title":{"rendered":"869. Th\u1ef1c h\u01b0 khi Coca Cola n\u1ed9p thu\u1ebf"},"content":{"rendered":"<strong>(\u0110\u0110K) &#8211; Trong khi ph\u00eda \u0111\u1ea1i gia Coca Cola ph\u00e1t \u0111i th\u00f4ng tin, \u0111\u00e3 \u0111\u00f3ng 20 tri\u1ec7u USD thu\u1ebf c\u00e1c lo\u1ea1i trong n\u0103m 2014 th\u00ec ph\u00eda c\u01a1 quan qu\u1ea3n l\u00fd cho r\u1eb1ng, \u0111\u00e2y ch\u1ee7 y\u1ebfu l\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u2026 Th\u1ef1c h\u01b0 c\u1ee7a c\u00e2u chuy\u1ec7n n\u00e0y th\u1ebf n\u00e0o?<\/strong><\/p>\n<p><strong>B\u1ea5t ng\u1edd xin n\u1ed9p thu\u1ebf<\/strong><\/p>\n<p>\u0110\u1ea1i gia ng\u00e0nh \u0111\u1ed3 u\u1ed1ng Coca Cola \u0111\u00e3 c\u00f3 th\u00e2m ni\u00ean kinh nghi\u1ec7m 20 n\u0103m l\u00e0m \u0103n t\u1ea1i Vi\u1ec7t Nam. V\u00e0 c\u0169ng nh\u01b0 nhi\u1ec1u DN xuy\u00ean qu\u1ed1c gia kh\u00e1c, Coca Cola lu\u00f4n lu\u00f4n k\u00eau l\u1ed7, \u0111i\u1ec1u n\u00e0y \u0111\u00e3 gi\u00fap h\u1ecd tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c \u0111\u00f3ng thu\u1ebf cho n\u01b0\u1edbc s\u1edf t\u1ea1i. C\u00f2n nh\u1edb, trong n\u0103m 2010, H\u00e3ng n\u00e0y \u0111\u00e3 b\u00e1o c\u00e1o l\u1ed7 188 t\u1ef7 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 8,98 tri\u1ec7u USD \u1edf th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/p>\n<p>C\u00f2n d\u1eef li\u1ec7u ph\u00eda C\u1ee5c Thu\u1ebf TP HCM cho bi\u1ebft, \u0111\u1ebfn cu\u1ed1i n\u0103m 2012 s\u1ed1 ti\u1ec1n l\u1ed7 l\u0169y k\u1ebf c\u1ee7a Coca Cola l\u00ean t\u1edbi 3.768 t\u1ef7 \u0111\u1ed3ng v\u01b0\u1ee3t c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u (kho\u1ea3ng 2.900 t\u1ef7 \u0111\u1ed3ng). Ch\u00ednh v\u00ec l\u1ed7 n\u1eb7ng n\u00ean DN kh\u00f4ng c\u00f2n thu nh\u1eadp \u0111\u1ec3 \u0111\u00f3ng thu\u1ebf. Song, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi c\u1ea3nh thua l\u1ed7, \u0111\u1ea1i gia n\u00e0y v\u1eabn ki\u00ean tr\u00ec m\u1edf r\u1ed9ng th\u1ecb ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p>\u0110ang b\u1ecb x\u1ebfp v\u00e0o nghi \u00e1n tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1, th\u00ec b\u1ea5t ng\u1edd, trong m\u1ed9t t\u00e0i li\u1ec7u m\u00e0 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c Coca Cola Vi\u1ec7t Nam Vamsi Mohan g\u1eedi \u0111\u1ebfn Ch\u1ee7 t\u1ecbch UBND TP HCM L\u00ea Ho\u00e0ng Qu\u00e2n, DN n\u00e0y cho bi\u1ebft sau m\u1ed9t th\u1eddi gian thua l\u1ed7 k\u00e9o d\u00e0i, Coca Cola Vi\u1ec7t Nam \u0111\u00e3 kinh doanh c\u00f3 l\u00e3i v\u00e0 ch\u1ecbu \u0111\u00f3ng thu\u1ebf.<\/p>\n<p>C\u1ee5 th\u1ec3, l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf n\u0103m 2014 c\u1ee7a Coca Cola Vi\u1ec7t Nam \u0111\u1ea1t 16,6 tri\u1ec7u USD, t\u0103ng g\u1ea5p \u0111\u00f4i so v\u1edbi m\u1ee9c 7 tri\u1ec7u USD c\u1ee7a n\u0103m 2013. T\u1ed5ng s\u1ed1 thu\u1ebf m\u00e0 DN \u0111\u00f3ng cho ng\u00e2n s\u00e1ch trong n\u0103m 2014 \u0111\u1ea1t 20 tri\u1ec7u USD, s\u1ea3n l\u01b0\u1ee3ng ti\u00eau th\u1ee5 t\u0103ng 25%.<\/p>\n<p>\u0110\u01b0\u01a1ng nhi\u00ean, h\u00e0nh \u0111\u1ed9ng n\u00e0y b\u1ed7ng t\u1ea1o s\u1ef1 ch\u00fa \u00fd c\u1ee7a d\u01b0 lu\u1eadn. Tuy nhi\u00ean, c\u0169ng theo nh\u1eefng th\u00f4ng tin ban \u0111\u1ea7u, th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf 20 tri\u1ec7u USD n\u00e0y ch\u1ee7 y\u1ebfu l\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u. Ri\u00eang ph\u1ea7n thu\u1ebf thu nh\u1eadp DN, Coca Cola ch\u01b0a n\u1ed9p.<\/p>\n<p>Nh\u1eefng ng\u01b0\u1eddi quan t\u00e2m \u0111\u1eb7t c\u00e2u h\u1ecfi: T\u1ea1i sao Coca Cola b\u1ea5t ng\u1edd \u0111\u00f3ng thu\u1ebf?<\/p>\n<p><em>Tr\u1ea3 l\u1eddi ph\u00f3ng vi\u00ean, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c- Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, \u00a0sau nhi\u1ec1u c\u1ea3nh b\u00e1o, sau l\u00e0n s\u00f3ng t\u1ea9y chay, Coca Cola \u00a0\u201cr\u00e1t m\u1eb7t\u201d v\u00e0 \u0111\u1ec3 gi\u1eef th\u01b0\u01a1ng hi\u1ec7u th\u00ec h\u1ecd \u0111\u00f3ng \u201cch\u00fat ch\u00fat\u201d ti\u1ec1n thu\u1ebf.<\/em><\/p>\n<p><em>20 tri\u1ec7u USD tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 T\u1eadp \u0111o\u00e0n n\u00e0y kh\u00f4ng \u0111\u00f3ng thu\u1ebf cho ng\u00e0nh qu\u1ea3n l\u00fd trong su\u1ed1t 20 n\u0103m qua l\u00e0 qu\u00e1 nh\u1ecf. C\u00e2u chuy\u1ec7n th\u01b0\u01a1ng hi\u1ec7u k\u1ebft h\u1ee3p v\u1edbi \u1ea3nh h\u01b0\u1edfng k\u1ebft qu\u1ea3 kinh doanh t\u1eeb vi\u1ec7c ng\u01b0\u1eddi Vi\u1ec7t t\u1ea9y chay s\u1ea3n ph\u1ea9m l\u00e0 \u00e1p l\u1ef1c l\u1edbn nh\u1ea5t khi\u1ebfn cho \u0111\u1ea1i gia ng\u00e0nh \u0111\u1ed3 u\u1ed1ng n\u00e0y ch\u1ecbu m\u1edf h\u1ea7u bao \u0111\u00f3ng thu\u1ebf. \u00a0<\/em><\/p>\n<p><em>V\u1ecb lu\u1eadt s\u01b0 b\u00ecnh lu\u1eadn: \u201cT\u00f4i v\u1eabn cho r\u1eb1ng vi\u1ec7c Coca Cola b\u1ea5t ng\u1edd \u0111\u00f3ng thu\u1ebf l\u00e0 m\u1ed9t h\u00e0nh vi \u0111\u1ed1i ph\u00f3\u201d.\u00a0<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-20628 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/69.jpg\" alt=\"\" width=\"449\" height=\"302\" \/><\/p>\n<p><em>C\u1ea7n l\u00e0m r\u00f5 nghi v\u1ea5n d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 Coca Cola. \u1ea2nh TL.<\/em><\/p>\n<p><strong><em>Kh\u00f3 cho c\u1ea3 hai<\/em><\/strong><\/p>\n<p><em>Theo LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111ang v\u01b0\u1edbng nhi\u1ec1u v\u1ea5n \u0111\u1ec1 t\u1eeb g\u1ed1c. Th\u1ef1c ch\u1ea5t khi b\u00f3c t\u00e1ch chi ly c\u01a1 c\u1ea5u thu\u1ebf, c\u00f3 nhi\u1ec1u chi ph\u00ed b\u1ecb t\u00ednh thu\u1ebf kh\u00f4ng h\u1ee3p l\u00fd, do v\u1eady DN ph\u1ea3i chuy\u1ec3n gi\u00e1 ra ngo\u00e0i. V\u00e0 vi\u1ec7c chuy\u1ec3n gi\u00e1 n\u00e0y ch\u01b0a c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 n\u00f3i DN sai hay kh\u00f4ng.<\/em><\/p>\n<p>Theo m\u1ed9t v\u0103n b\u1ea3n m\u00e0 Coca Cola t\u1eebng c\u00f4ng b\u1ed1, trong n\u0103m 2014, doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 th\u00eam 210 tri\u1ec7u USD m\u1edf r\u1ed9ng kinh doanh, t\u1ea1o c\u00f4ng \u0103n vi\u1ec7c l\u00e0m cho 2.200 lao \u0111\u1ed9ng v\u00e0 g\u1ea7n 22.000 ng\u01b0\u1eddi l\u00e0m gi\u00e1n ti\u1ebfp cho chu\u1ed7i cung \u1ee9ng t\u1ea1i Vi\u1ec7t Nam. DN c\u0169ng cho bi\u1ebft \u0111\u00e3 chi h\u01a1n 850.000 USD ph\u00e1t tri\u1ec3n ngu\u1ed3n nh\u00e2n l\u1ef1c. Kh\u00f4ng qu\u00e1 xa l\u1ea1, s\u1ea3n ph\u1ea9m \u0111\u1ed3 u\u1ed1ng Coca Cola c\u00f3 m\u1eb7t t\u1ea1i h\u1ea7u h\u1ebft hang c\u00f9ng ng\u00f5 h\u1ebbm tr\u00ean m\u1ea3nh \u0111\u1ea5t h\u00ecnh ch\u1eef S.<\/p>\n<p>Chia s\u1ebb t\u1ea1i cu\u1ed9c h\u1ecdp b\u00e1o th\u01b0\u1eddng k\u1ef3 qu\u00fd III-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh di\u1ec5n ra m\u1edbi \u0111\u00e2y, \u00f4ng Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed- Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111ang ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, ki\u1ec3m tra \u0111\u1ec3 l\u00e0m r\u00f5 nghi v\u1ea5n d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 Coca Cola. Hi\u1ec7n ng\u00e0nh thu\u1ebf \u0111\u00e3 th\u00e0nh l\u1eadp ph\u00f2ng thanh tra ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u1edf T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 m\u1ed9t s\u1ed1 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i, TP HCM,&#8230; Tr\u01b0\u1eddng h\u1ee3p Coca Cola, theo th\u1eddi gian, n\u0103m 1994 \u0111\u1eb7t ch\u00e2n \u1edf Vi\u1ec7t Nam, v\u00e0 ch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh DN 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0o n\u0103m 1998.<\/p>\n<p>C\u00f2n theo \u00f4ng L\u00ea Duy Minh- Tr\u01b0\u1edfng ph\u00f2ng ki\u1ec3m tra thu\u1ebf s\u1ed1 1 C\u1ee5c Thu\u1ebf TP.HCM, C\u00f4ng ty Coca Cola nh\u1eadp h\u01b0\u01a1ng li\u1ec7u tr\u1ef1c ti\u1ebfp t\u1eeb c\u00f4ng ty m\u1eb9 v\u1edbi gi\u00e1 r\u1ea5t cao. Trung b\u00ecnh chi ph\u00ed nguy\u00ean ph\u1ee5 li\u1ec7u chi\u1ebfm tr\u00ean 70% gi\u00e1 v\u1ed1n, c\u00e1 bi\u1ec7t n\u0103m 2006-2007 chi ph\u00ed nguy\u00ean ph\u1ee5 li\u1ec7u l\u00ean \u0111\u1ebfn 80-85% gi\u00e1 v\u1ed1n.<\/p>\n<p>Nh\u01b0 n\u0103m 2010 chi ph\u00ed do nh\u1eadp nguy\u00ean v\u1eadt li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 l\u00ean \u0111\u1ebfn 1.671 t\u1ec9 \u0111\u1ed3ng tr\u00ean doanh thu 2.329 t\u1ec9 \u0111\u1ed3ng. \u0110\u01b0\u1ee3c cho v\u00e0o danh s\u00e1ch ch\u00fa \u00fd \u0111\u1eb7c bi\u1ec7t nh\u01b0ng r\u1ea5t kh\u00f3 t\u00ecm ra \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 v\u00e0 d\u1eef li\u1ec7u kh\u1eb3ng \u0111\u1ecbnh Coca Cola tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1 hay kh\u00f4ng.<\/p>\n<p><em>Tuy nhi\u00ean, LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, kh\u00f3 l\u00e0 v\u00ec \u0111i\u1ec1u tra chuy\u1ec3n gi\u00e1 li\u00ean quan \u0111\u1ebfn n\u01b0\u1edbc ngo\u00e0i. C\u00e1ch qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u00a0l\u00e0 l\u00e0m sao c\u00f3 c\u01a1 ch\u1ebf h\u1ee3p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng tr\u1ed1n, kh\u00f4ng l\u00e1ch \u0111\u01b0\u1ee3c lu\u1eadt, tr\u00e1nh thi\u1ec7t h\u1ea1i cho n\u1ec1n kinh t\u1ebf. \u00a0V\u1edbi nh\u1eefng DN xuy\u00ean qu\u1ed1c gia nh\u01b0 Coca Cola c\u1ea7n c\u00f3 c\u00e1ch \u1ee9ng x\u1eed h\u00e0i h\u00f2a l\u1ee3i \u00edch gi\u1eefa Coca Cola v\u00e0 n\u01b0\u1edbc s\u1edf t\u1ea1i.<\/em><\/p>\n<p><em>C\u1ea7n t\u1ea1o m\u00f4i tr\u01b0\u1eddng khuy\u1ebfn kh\u00edch c\u1ea1nh tranh, \u0111\u1ec3 c\u00e1c DN tranh \u0111\u1ea5u v\u1edbi nhau. N\u1ebfu DN n\u00e0y chuy\u1ec3n gi\u00e1, DN kia c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 b\u00e1o c\u00e1o. Kh\u00f4ng c\u00f3 l\u00fd do g\u00ec, mua nguy\u00ean v\u1eadt li\u1ec7u t\u1ea1i c\u00f9ng m\u1ed9t th\u1ecb tr\u01b0\u1eddng nh\u01b0ng chi ph\u00ed thu\u1ebf c\u1ee7a 2 DN l\u1ea1i kh\u00e1c nhau. N\u1ebfu kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, DN c\u00f3 th\u1ec3 l\u1ea5y l\u00fd do \u0111\u1ec3 nh\u1eadp nguy\u00ean li\u1ec7u t\u1eeb n\u01a1i kh\u00e1c, l\u00e1ch thu\u1ebf, chuy\u1ec3n gi\u00e1.\u00a0\u00a0<\/em><\/p>\n<p><strong>H.H\u01b0\u01a1ng<\/strong><\/p>\n<p>&#8212;&#8212;<\/p>\n<p><strong><em>\u0110\u1ea1i \u0111o\u00e0n k\u1ebft (Kinh t\u1ebf &#8211; X\u00e3 h\u1ed9i) 24-10-2014:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/daidoanket.vn\/index.aspx\/thuc-hu-khi-coca-cola-nop-thue\/71932\"><em>http:\/\/daidoanket.vn\/index.aspx\/thuc-hu-khi-coca-cola-nop-thue\/71932<\/em><\/a><\/p>\n<p>(361\/1.062)","protected":false},"excerpt":{"rendered":"<p>(\u0110\u0110K) &#8211; Trong khi ph\u00eda \u0111\u1ea1i gia Coca Cola ph\u00e1t \u0111i th\u00f4ng tin, \u0111\u00e3 \u0111\u00f3ng 20 tri\u1ec7u USD thu\u1ebf c\u00e1c lo\u1ea1i trong n\u0103m 2014 th\u00ec ph\u00eda c\u01a1 quan qu\u1ea3n l\u00fd cho r\u1eb1ng, \u0111\u00e2y ch\u1ee7 y\u1ebfu l\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u2026 Th\u1ef1c h\u01b0 c\u1ee7a c\u00e2u chuy\u1ec7n n\u00e0y th\u1ebf n\u00e0o? B\u1ea5t ng\u1edd xin [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20628,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-20627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>869. Th\u1ef1c h\u01b0 khi Coca Cola n\u1ed9p thu\u1ebf - 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\/869-thuc-hu-khi-coca-cola-nop-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]869. 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