{"id":20664,"date":"2015-10-29T11:14:06","date_gmt":"2015-10-29T04:14:06","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=20664"},"modified":"2022-05-13T15:49:08","modified_gmt":"2022-05-13T08:49:08","slug":"876-chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/876-chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue\/","title":{"rendered":"876. Chuy\u1ec3n gi\u00e1 &#8211; B\u00e0i to\u00e1n kh\u00f3 ch\u01b0a h\u1ed3i k\u1ebft trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"(VN+) &#8211; \u00d4ng Nguy\u1ec5n Quang Ti\u1ebfn, Ph\u00f3 Tr\u01b0\u1edfng Ban C\u1ea3i c\u00e1ch v\u00e0 Hi\u1ec7n \u0111\u1ea1i h\u00f3a, T\u1ed5ng c\u1ee5c Thu\u1ebf, nh\u1eadn \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 l\u00e0 l\u0129nh v\u1ef1c kh\u00f3 nh\u1ea5t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, b\u1edfi vi\u1ec7c n\u00e0y li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ea5n \u0111\u1ec1 nh\u01b0 thu th\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u, h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf&#8230;<\/p>\n<p><em><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20666 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/76-450x321.jpg\" alt=\"\" width=\"450\" height=\"321\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/76-450x321.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/76.jpg 660w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/em><\/p>\n<p><em>Ho\u1ea1t \u0111\u1ed9ng thu, n\u1ed9p thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i. (Ngu\u1ed3n: TTXVN)<\/em><\/p>\n<p>Nh\u01b0ng \u00f4ng Ti\u1ebfn c\u0169ng kh\u1eb3ng \u0111\u1ecbnh khi l\u00e0m t\u1ed1t, thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ch\u1ec9 gi\u00fap ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch m\u00e0 quan tr\u1ecdng h\u01a1n gi\u00fap n\u00e2ng cao \u00fd th\u1ee9c tu\u00e2n th\u1ee7 c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1ec1 thu\u1ebf.<\/p>\n<p>Theo \u00f4ng Nguy\u1ec5n Quang Ti\u1ebfn, trong 3 n\u0103m v\u1eeba qua, nhi\u1ec1u v\u1ee5 vi\u1ec7c chuy\u1ec3n gi\u00e1 \u0111\u00e3 b\u1ecb ph\u00e1t hi\u1ec7n v\u1edbi gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh r\u1ea5t l\u1edbn; trong \u0111\u00f3, v\u1ee5 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch th\u00e0nh c\u00f4ng ph\u1ea3i k\u1ec3 \u0111\u1ebfn l\u00e0 tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty D\u1ec7t may Hualon c\u1ee7a Li\u00ean doanh Malaysia-\u0110\u00e0i Loan (Trung Qu\u1ed1c), British Virin Island t\u1ea1i \u0110\u1ed3ng Nai.<\/p>\n<p>Qua thanh tra, c\u01a1 quan thu\u1ebf \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3m l\u1ed7 h\u01a1n 100 t\u1ef7 \u0111\u1ed3ng v\u00e0 truy thu thu\u1ebf 78 t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 th\u00e0nh t\u00edch l\u1edbn nh\u1ea5t c\u1ee7a ng\u00e0nh thu\u1ebf trong khu v\u1ef1c \u0110\u00f4ng Nam \u00c1.<\/p>\n<p><em>Nh\u01b0ng \u0111\u1ec3 c\u00f3 th\u1ec3 \u201cphanh phui\u201d \u0111\u01b0\u1ee3c nh\u1eefng doanh nghi\u1ec7p chuy\u1ec3n gi\u00e1 nh\u01b0 tr\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u d\u1ec5 d\u00e0ng. Theo chuy\u00ean gia kinh t\u1ebf Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, vi\u1ec7c ch\u1ee9ng minh c\u00e1c doanh nghi\u1ec7p \u0111a qu\u1ed1c gia c\u00f3 chuy\u1ec3n gi\u00e1 hay kh\u00f4ng l\u00e0 c\u1ef1c k\u1ef3 kh\u00f3.<\/em><\/p>\n<p>\u201cKh\u00f3 \u1edf ch\u1ed7, ch\u01b0a c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh c\u00e1c chi ph\u00ed doanh nghi\u1ec7p k\u00ea khai l\u00e0 h\u1ee3p l\u00fd hay kh\u00f4ng h\u1ee3p l\u00fd. V\u00ed d\u1ee5, chi ph\u00ed l\u01b0\u01a1ng cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea cao ho\u1eb7c th\u1ea5p v\u00ec m\u1ed7i n\u01b0\u1edbc c\u00f3 m\u1ed9t m\u1eb7t b\u1eb1ng l\u01b0\u01a1ng kh\u00e1c nhau, m\u1ed7i doanh nghi\u1ec7p l\u1ea1i c\u00f3 m\u1ed9t ch\u00ednh s\u00e1ch l\u01b0\u01a1ng kh\u00e1c nhau,\u201d \u00f4ng \u0110\u1ee9c ch\u1ec9 r\u00f5.<\/p>\n<p>\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, \u0111\u1ec3 ch\u1ed1ng chuy\u1ec3n gi\u00e1 c\u1ea7n s\u1eeda \u0111\u1ed5i lu\u1eadt l\u1ec7 theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n h\u00f3a, h\u1ee3p l\u00fd v\u00e0 minh b\u1ea1ch c\u00e1c chi ph\u00ed, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt.<\/p>\n<p>\u200b\u00d4ng \u0110\u1ee9c c\u0169ng cho r\u1eb1ng, c\u1ea7n c\u00f3 c\u00e1c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch ch\u1eb7t ch\u1ebd \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi khi s\u1ef1 vi\u1ec7c x\u1ea3y ra.<\/p>\n<p>Ngo\u00e0i ra, t\u1ea1o m\u00f4i tr\u01b0\u1eddng khuy\u1ebfn kh\u00edch c\u1ea1nh tranh, \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p tranh \u0111\u1ea7u v\u1edbi nhau. N\u1ebfu doanh nghi\u1ec7p n\u00e0y chuy\u1ec3n gi\u00e1,doanh nghi\u1ec7p kia s\u1ebd ph\u1ea3i ph\u00e1t hi\u1ec7n v\u00e0 b\u00e1o c\u00e1o \u0111\u1ec3 c\u1ea1nh tranh c\u00f4ng b\u1eb1ng, b\u00ecnh \u0111\u1eb3ng h\u01a1n.<\/p>\n<p>M\u1edbi \u0111\u00e2y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng \u0111\u00e3 th\u00e0nh l\u1eadp Ph\u00f2ng thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1edbi hy v\u1ecdng s\u1ebd t\u1ea1o n\u00ean b\u01b0\u1edbc chuy\u1ec3n bi\u1ebfn m\u1edbi trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1ea1o m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh b\u00ecnh \u0111\u1eb3ng, c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p, ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi gian l\u1eadn thu\u1ebf qua \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, hi\u1ec7n nay Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang ch\u1ee7 \u0111\u1ed9ng m\u1edf c\u1eeda n\u1ec1n kinh t\u1ebf, c\u00e1c doanh nghi\u1ec7p tham gia h\u1ed9i nh\u1eadp ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng v\u00e0o n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi, \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c v\u00e0o vi\u1ec7c thu h\u00fat ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI). Tuy nhi\u00ean c\u00f9ng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 t\u00edch c\u1ef1c, c\u00e1c h\u00e0nh vi gian l\u1eadn thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 c\u00e1c doanh nghi\u1ec7p FDI c\u0169ng ph\u00e1t sinh \u0111a d\u1ea1ng, trong \u0111\u00f3 tinh vi v\u00e0 ph\u1ee9c t\u1ea1p nh\u1ea5t l\u00e0 c\u00e1c h\u00e0nh vi gian l\u1eadn thu\u1ebf qua \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>T\u1ed5ng c\u1ee5c thu\u1ebf cho r\u1eb1ng, c\u00e1c h\u00e0nh vi n\u00e0y \u0111\u00e3 l\u00e0m gi\u1ea3m s\u1ed1 thu v\u1ec1 thu\u1ebf, g\u00e2y th\u1ea5t thu cho ng\u1ea5n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi t\u1ea1o m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh thi\u1ebfu c\u00f4ng b\u1eb1ng, b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc, t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\/.<\/p>\n<p><strong>Th\u00f9y D\u01b0\u01a1ng<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><strong><em>Vietnam Plus (T\u00e0i ch\u00ednh) 29-10-2015:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/www.vietnamplus.vn\/chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue\/352327.vnp\"><em>http:\/\/www.vietnamplus.vn\/chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue\/352327.vnp<\/em><\/a><\/p>\n<p><em>(246\/708)<\/em>","protected":false},"excerpt":{"rendered":"<p>(VN+) &#8211; \u00d4ng Nguy\u1ec5n Quang Ti\u1ebfn, Ph\u00f3 Tr\u01b0\u1edfng Ban C\u1ea3i c\u00e1ch v\u00e0 Hi\u1ec7n \u0111\u1ea1i h\u00f3a, T\u1ed5ng c\u1ee5c Thu\u1ebf, nh\u1eadn \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 l\u00e0 l\u0129nh v\u1ef1c kh\u00f3 nh\u1ea5t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, b\u1edfi vi\u1ec7c n\u00e0y li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ea5n \u0111\u1ec1 nh\u01b0 thu th\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u, h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf&#8230; Ho\u1ea1t [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-20664","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>876. Chuy\u1ec3n gi\u00e1 - B\u00e0i to\u00e1n kh\u00f3 ch\u01b0a h\u1ed3i k\u1ebft trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd 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\/876-chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]876. Chuy\u1ec3n gi\u00e1 - B\u00e0i to\u00e1n kh\u00f3 ch\u01b0a h\u1ed3i k\u1ebft trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VN+) &#8211; \u00d4ng Nguy\u1ec5n Quang Ti\u1ebfn, Ph\u00f3 Tr\u01b0\u1edfng Ban C\u1ea3i c\u00e1ch v\u00e0 Hi\u1ec7n \u0111\u1ea1i h\u00f3a, T\u1ed5ng c\u1ee5c Thu\u1ebf, nh\u1eadn \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 l\u00e0 l\u0129nh v\u1ef1c kh\u00f3 nh\u1ea5t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, b\u1edfi vi\u1ec7c n\u00e0y li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ea5n \u0111\u1ec1 nh\u01b0 thu th\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u, h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf&#8230; Ho\u1ea1t [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/876-chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2015-10-29T04:14:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-13T08:49:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/76.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"660\" \/>\n\t<meta property=\"og:image:height\" content=\"471\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/vi\/876-chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/876-chuyen-gia-bai-toan-kho-chua-hoi-ket-trong-cong-tac-quan-ly-thue\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/28ef9093c3478d1b1ba56f61255ebe7a\"},\"headline\":\"876. 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