{"id":22023,"date":"2016-05-10T09:54:24","date_gmt":"2016-05-10T02:54:24","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=22023"},"modified":"2022-05-19T09:55:57","modified_gmt":"2022-05-19T02:55:57","slug":"1-063-nghich-ly-doanh-nghiep-bat-dong-san-lo-nang-van-phai-nop-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-063-nghich-ly-doanh-nghiep-bat-dong-san-lo-nang-van-phai-nop-thue\/","title":{"rendered":"1.063. Ngh\u1ecbch l\u00fd: Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u1ed7 n\u1eb7ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf"},"content":{"rendered":"(DT) – Vi\u1ec7c ch\u1ec9 cho ph\u00e9p doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u00f9 tr\u1eeb k\u1ebft qu\u1ea3 kinh doanh \u201cm\u1ed9t chi\u1ec1u\u201d l\u00e0 l\u00fd do khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p trong ng\u00e0nh v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ngay c\u1ea3 khi l\u1ed7, th\u1eadm ch\u00ed \u0111ang l\u1ed7 n\u1eb7ng.<\/strong><\/p>\n

\"\"<\/p>\n

Vi\u1ec7c ch\u1ec9 cho ph\u00e9p doanh nghi\u1ec7p b\u00f9 tr\u1eeb k\u1ebft qu\u1ea3 kinh doanh \u201cm\u1ed9t chi\u1ec1u\u201d l\u00e0 l\u00fd do khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ngay c\u1ea3 khi l\u1ed7, th\u1eadm ch\u00ed \u0111ang l\u1ed7 n\u1eb7ng. (\u1ea2nh minh h\u1ecda)<\/p>\n

Theo quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p b\u00f9 tr\u1eeb thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi l\u1ee3i nhu\u1eadn t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tuy nhi\u00ean, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p b\u00f9 l\u1ed7 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ea3n xu\u1ea5t. C\u00f2n trong tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 l\u00e3i t\u1eeb kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf.<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – <\/em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH ANVI <\/em>vi\u1ec7c ch\u1ec9 cho ph\u00e9p doanh nghi\u1ec7p b\u00f9 tr\u1eeb k\u1ebft qu\u1ea3 kinh doanh \u201cm\u1ed9t chi\u1ec1u\u201d l\u00e0 l\u00fd do khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ngay c\u1ea3 khi l\u1ed7, th\u1eadm ch\u00ed \u0111ang l\u1ed7 n\u1eb7ng.<\/em><\/p>\n

\u201cQuy \u0111\u1ecbnh n\u00e0y r\u1ea5t b\u1ea5t h\u1ee3p l\u00fd v\u00e0 \u0111\u00e1ng ti\u1ebfc l\u00e0 d\u00f9 \u0111\u00e3 c\u00f3 ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i nhi\u1ec1u l\u1ea7n nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Trao \u0111\u1ed5i v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam – Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n cho r\u1eb1ng: \u201cQuan \u0111i\u1ec3m c\u1ee7a Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1ee7ng h\u1ed9 \u0111\u1ec1 xu\u1ea5t c\u1ee7a Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TPHCM m\u1edbi \u0111\u00e2y v\u1ec1 vi\u1ec7c b\u1ecf quy \u0111\u1ecbnh tr\u00ean. Vi\u1ec7c thu thu\u1ebf ri\u00eang v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u1eadm ch\u00ed ri\u00eang r\u1ebd v\u1edbi t\u1eebng d\u1ef1 \u00e1n v\u1eeba kh\u00f4ng \u0111\u00fang, v\u1eeba kh\u00f4ng h\u1ee3p t\u00ecnh\u201d.<\/p>\n

Theo \u00f4ng Nam, vi\u1ec7c cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb c\u1ea3 l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m ngu\u1ed3n thu t\u1eeb thu\u1ebf. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf c\u1ea7n thu \u0111\u00fang v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng cho doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169ng nh\u01b0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n.<\/p>\n

\u0110\u1ea1i di\u1ec7n Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam c\u0169ng cho r\u1eb1ng, vi\u1ec7c cho b\u00f9 tr\u1eeb l\u00e3i l\u1ed7 hai chi\u1ec1u c\u00f2n gi\u00fap t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p tr\u1edf th\u00e0nh nh\u1eefng t\u1eadp \u0111o\u00e0n kinh t\u1ebf h\u00f9ng m\u1ea1nh th\u00ec c\u01a1 quan thu\u1ebf c\u00e0ng c\u00f3 th\u00eam ngu\u1ed3n thu m\u1edbi ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u00e1ch ra \u0111\u1ec3 t\u1eadn thu nh\u01b0 hi\u1ec7n nay.<\/p>\n

\u201cHi\u1ec7n nay, kh\u00f4ng ch\u1ec9 c\u00f3 doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111a ng\u00e0nh. Trong khi c\u00e1c doanh nghi\u1ec7p \u0111a ng\u00e0nh kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e9p b\u00f9 tr\u1eeb l\u1ed7 gi\u1eefa c\u00e1c ng\u00e0nh ngh\u1ec1 kinh doanh, th\u1eadm ch\u00ed \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong n\u0103m, chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c trong 5 n\u0103m th\u00ec doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1eabn ph\u1ea3i ch\u1ecbu quy \u0111\u1ecbnh b\u00f3 bu\u1ed9c nh\u01b0 tr\u00ean l\u00e0 b\u1ea5t h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng\u201d, \u00f4ng Nam n\u00f3i.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, m\u1ed9t chuy\u00ean gia trong ng\u00e0nh c\u0169ng ch\u1ec9 ra r\u1eb1ng, v\u1edbi l\u1eadp lu\u1eadn r\u1eb1ng l\u1ee3i nhu\u1eadn thu t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u1eddng l\u00e0 l\u1ee3i nhu\u1eadn si\u00eau ng\u1ea1ch n\u00ean c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf ri\u00eang. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, quy \u0111\u1ecbnh n\u00e0y ph\u1ea7n n\u00e0o \u0111\u00e3 g\u00e2y nhi\u1ec1u kh\u00f3 kh\u0103n cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh.<\/p>\n

Ph\u00e2n t\u00edch s\u00e2u h\u01a1n, v\u1ecb chuy\u00ean gia tr\u00ean cho hay, quy \u0111\u1ecbnh v\u1ec1 b\u00f9 tr\u1eeb n\u00eau tr\u00ean ph\u1ea7n n\u00e0o c\u00f2n g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng, ch\u1ec9 c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n nay ph\u1ea3i b\u00e1n \u0111i \u0111\u1ec3 tr\u1ea3 n\u1ee3, n\u1ebfu c\u00f3 l\u00e3i l\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf ngay, m\u1eb7c d\u00f9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111ang b\u1ecb l\u1ed7, th\u1eadm ch\u00ed r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf xong th\u00ec s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 tr\u1ea3 ng\u00e2n h\u00e0ng.<\/p>\n

\u201cTr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb thu nh\u1eadp t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t kinh doanh. \u0110\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n 2004-2008, thu nh\u1eadp t\u1eeb b\u1ea5t \u0111\u1ed9ng snar c\u00f2n \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. T\u1eeb n\u0103m 2014, Lu\u1eadt \u0111\u00e3 th\u00f4ng tho\u00e1ng h\u01a1n khi cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7. Tuy nhi\u00ean, vi\u1ec7c ch\u1ec9 cho ph\u00e9p \u201cm\u1ed9t n\u1eeda\u201d nh\u01b0 tr\u00ean v\u1eabn ch\u01b0a \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng, b\u00ecnh \u0111\u1eb3ng trong \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 c\u0169ng ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c b\u1ea5t c\u1eadp hi\u1ec7n h\u00e0nh, t\u1ea1o m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, thu\u1eadn l\u1ee3i, \u0111\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 v\u1edbi nh\u1eefng quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\u201d, \u00f4ng n\u00f3i th\u00eam.<\/p>\n

D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 doanh nghi\u1ec7p, \u00f4ng Nguy\u1ec5n Qu\u1ed1c Hi\u1ec7p, Ch\u1ee7 t\u1ecbch H\u0110QT C\u00f4ng ty c\u1ed5 ph\u1ea7n B\u1ea5t \u0111\u1ed9ng s\u1ea3n To\u00e0n C\u1ea7u th\u1eb3ng th\u1eafn cho r\u1eb1ng, quy \u0111\u1ecbnh n\u00e0y l\u00e0 b\u1ea5t h\u1ee3p l\u00fd, t\u1ea1o g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n ph\u00f9 h\u1ee3p \u0111\u1ec3 c\u00e2n b\u1eb1ng l\u1ee3i \u00edch gi\u1eefa doanh nghi\u1ec7p – nh\u00e0 n\u01b0\u1edbc – ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

C\u00f2n theo \u00f4ng Nguy\u1ec5n V\u0103n \u0110\u1ef1c, Ph\u00f3 gi\u00e1m \u0111\u1ed1c C\u00f4ng ty B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0110\u1ea5t L\u00e0nh th\u00ec cho r\u1eb1ng: \u201cVi\u1ec7c ch\u1ec9 cho ph\u00e9p b\u00f9 tr\u1eeb l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n sang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n ng\u01b0\u1ee3c l\u1ea1i \u0111\u00e3 c\u1ea3n tr\u1edf qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, m\u1edf r\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Trong khi c\u00e1c doanh nghi\u1ec7p kinh doanh \u0111a ng\u00e0nh hi\u1ec7n nay \u0111\u1ec1u \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n v\u1ed1n c\u1ee7a h\u1ecd th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c quy\u1ec1n c\u00e2n \u0111\u1ed1i t\u00e0i s\u1ea3n, c\u00e2n \u0111\u1ed1i thu chi th\u00ec vi\u1ec7c c\u00e1c doanh nghi\u1ec7p \u0111\u1ecba \u1ed1c ph\u1ea3i ch\u1ecbu thu\u1ebf tr\u00ean t\u1eebng m\u1ea3ng ho\u1ea1t \u0111\u1ed9ng khi\u1ebfn h\u1ecd ph\u1ea3i ch\u1ecbu nhi\u1ec1u thi\u1ec7t th\u00f2i, b\u1ea5t c\u00f4ng\u201d.<\/p>\n

P.Dung<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2013<\/p>\n

D\u00e2n tr\u00ed (Kinh doanh) 10-5-2016:<\/em><\/strong><\/p>\n

http:\/\/dantri.com.vn\/kinh-doanh\/nghich-ly-doanh-nghiep-bat-dong-san-lo-nang-van-phai-nop-thue-20160510094955542.htm<\/em><\/a><\/p>\n

(79\/1.090)<\/em>","protected":false},"excerpt":{"rendered":"

(DT) – Vi\u1ec7c ch\u1ec9 cho ph\u00e9p doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u00f9 tr\u1eeb k\u1ebft qu\u1ea3 kinh doanh \u201cm\u1ed9t chi\u1ec1u\u201d l\u00e0 l\u00fd do khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p trong ng\u00e0nh v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ngay c\u1ea3 khi l\u1ed7, th\u1eadm ch\u00ed \u0111ang l\u1ed7 n\u1eb7ng. Vi\u1ec7c ch\u1ec9 cho ph\u00e9p doanh nghi\u1ec7p b\u00f9 tr\u1eeb k\u1ebft qu\u1ea3 […]<\/p>\n","protected":false},"author":3,"featured_media":22024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-22023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.063. 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