{"id":22261,"date":"2016-05-18T13:48:36","date_gmt":"2016-05-18T06:48:36","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=22261"},"modified":"2022-05-19T20:52:19","modified_gmt":"2022-05-19T13:52:19","slug":"1-091-nen-cham-dut-cac-cong-van-chi-thi-thay-the-luat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-091-nen-cham-dut-cac-cong-van-chi-thi-thay-the-luat\/","title":{"rendered":"1.091. N\u00ean ch\u1ea5m d\u1ee9t c\u00e1c c\u00f4ng v\u0103n, ch\u1ec9 th\u1ecb thay th\u1ebf lu\u1eadt"},"content":{"rendered":"<strong>(KTSG) &#8211; Cu\u1ed1i th\u00e1ng 4 v\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 c\u00f4ng t\u00e1c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) tu\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf GTGT v\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn, thay v\u00ec b\u1eb1ng c\u00e1c c\u00f4ng v\u0103n, ch\u1ec9 th\u1ecb d\u01b0\u1edbi lu\u1eadt nh\u01b0 h\u01a1n hai n\u0103m qua. Chuy\u1ec7n c\u00f3 lu\u1eadt m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c thi n\u00e0y ch\u1ec9 l\u00e0 m\u1ed9t trong r\u1ea5t nhi\u1ec1u \u0111i\u1ec1u kh\u00f4ng b\u00ecnh th\u01b0\u1eddng \u0111ang di\u1ec5n ra \u1edf l\u0129nh v\u1ef1c thu\u1ebf. V\u1eady \u0111\u00e2u l\u00e0 gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y?<\/strong><\/p>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-22262 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/1091-450x301.png\" alt=\"\" width=\"450\" height=\"301\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/1091-450x301.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/1091.png 504w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td><em>Doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u1ea2nh: TL<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Doanh nghi\u1ec7p c\u1ea7n l\u00ean ti\u1ebfng<\/strong><\/p>\n<p>Chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan nh\u00ecn nh\u1eadn, \u1edf l\u0129nh v\u1ef1c thu\u1ebf, vi\u1ec7c thi h\u00e0nh lu\u1eadt n\u1eb1m trong tay c\u1ee7a c\u00e1c c\u00f4ng ch\u1ee9c. T\u00ecnh tr\u1ea1ng l\u1ea1m quy\u1ec1n v\u00e0 t\u00f9y ti\u1ec7n kh\u00e1 ph\u1ed5 bi\u1ebfn. Nguy\u00ean nh\u00e2n l\u00e0 kh\u00e2u gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c thi lu\u1eadt c\u1ee7a c\u01a1 quan ban h\u00e0nh c\u00f2n h\u1ea1n ch\u1ebf.<\/p>\n<p>Tuy nhi\u00ean, t\u00ecnh tr\u1ea1ng n\u00e0y c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n \u0111\u01b0\u1ee3c khi doanh nghi\u1ec7p m\u1ea1nh d\u1ea1n l\u00ean ti\u1ebfng. Mu\u1ed1n v\u1eady, b\u00ean c\u1ea1nh nh\u1eefng bu\u1ed5i \u0111\u1ed1i tho\u1ea1i tr\u1ef1c ti\u1ebfp v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p nh\u01b0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1eeba th\u1ef1c hi\u1ec7n th\u00ec c\u00f2n ph\u1ea3i c\u00f3 k\u00eanh ghi nh\u1eadn ph\u1ea3n h\u1ed3i th\u01b0\u1eddng xuy\u00ean do b\u1ed9 m\u00e1y gi\u00fap vi\u1ec7c c\u1ee7a Th\u1ee7 t\u01b0\u1edbng \u0111\u1ea3m nh\u1eadn. \u201cN\u00ean ch\u0103ng c\u00f3 t\u1ed5 \u0111\u1eb7c nhi\u1ec7m thi h\u00e0nh nhi\u1ec7m v\u1ee5. T\u1ed5 n\u00e0y ph\u1ea3i ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh v\u00e0 ph\u1ea3i th\u1eadt c\u01b0\u01a1ng quy\u1ebft \u0111\u1ec3 c\u00f3 th\u1ec3 ghi nh\u1eadn nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u1eeb \u0111\u00f3 ki\u1ebfn ngh\u1ecb, \u0111\u1ec1 xu\u1ea5t nh\u1eefng gi\u1ea3i ph\u00e1p, ch\u00ednh s\u00e1ch th\u00e1o g\u1ee1\u201d, b\u00e0 Ph\u1ea1m Chi Lan n\u00eau \u00fd ki\u1ebfn.<\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0<\/em><em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH ANVI<\/em><em>, cho bi\u1ebft c\u00f3 nh\u1eefng kh\u00e1ch h\u00e0ng c\u1ee7a \u00f4ng \u201cs\u1ed1ng d\u1edf ch\u1ebft d\u1edf\u201d v\u00ec c\u01a1 quan thu\u1ebf. V\u00e0 trong kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p, mang ph\u00e1p lu\u1eadt ra \u0111\u1ec3 ph\u00e2n \u0111\u1ecbnh c\u0169ng kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u00ec quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c thi. Theo lu\u1eadt s\u01b0 \u0110\u1ee9c, trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, kh\u00f4ng th\u1ec3 h\u00f4 h\u00e0o chung chung m\u00e0 c\u1ea7n gi\u1ea3i quy\u1ebft c\u1ee5 th\u1ec3 v\u1edbi s\u1ef1 v\u00e0o cu\u1ed9c c\u1ee7a c\u1ea3 x\u00e3 h\u1ed9i \u0111\u1ec3 t\u1ea1o ra nguy\u00ean t\u1eafc v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00ecn v\u00e0o \u0111\u00f3 m\u00e0 s\u1eeda ch\u1eefa.<\/em><\/p>\n<p>Th\u1ef1c t\u1ebf th\u1eddi gian qua cho th\u1ea5y, vi\u1ec7c c\u00e1c doanh nghi\u1ec7p l\u00ean ti\u1ebfng \u0111ang ph\u00e1t huy hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ecbnh. Ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e2u chuy\u1ec7n ho\u00e0n thu\u1ebf GTGT. Tranh th\u1ee7 c\u00e1c cu\u1ed9c \u0111\u1ed1i tho\u1ea1i v\u1edbi l\u00e3nh \u0111\u1ea1o ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e0nh thu\u1ebf, h\u00e0ng lo\u1ea1t doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3n \u00e1nh v\u1ec1 t\u00ecnh tr\u1ea1ng ho\u00e0n thu\u1ebf ch\u1eadm tr\u1ec5, quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd&#8230; Nh\u1edd \u0111\u00f3, t\u00ecnh h\u00ecnh \u0111\u00e3 d\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chi tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 m\u1ed9t s\u1ed1 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e3 ph\u1ea3i b\u00e3i b\u1ecf nh\u1eefng quy \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p.<\/p>\n<p><strong>N\u00e2ng ch\u1ea5t l\u01b0\u1ee3ng lu\u1eadt v\u00e0 gi\u00e1m s\u00e1t th\u1ef1c thi<\/strong><\/p>\n<p><em>Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, t\u1eeb chuy\u1ec7n ho\u00e0n thu\u1ebf r\u1ed1i ren trong th\u1eddi gian qua c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c th\u1ef1c thi lu\u1eadt \u0111ang \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi c\u00e1c c\u00f4ng v\u0103n, ch\u1ec9 th\u1ecb. \u0110\u00e2y ch\u1ec9 l\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 nh\u01b0ng l\u1ea1i \u0111ang \u0111\u01b0\u1ee3c xem l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd. \u0110i\u1ec1u o\u00e1i \u0103m l\u00e0, c\u00e1c c\u00f4ng v\u0103n, ch\u1ec9 \u0111\u1ea1o n\u00e0y l\u1ea1i kh\u00f4ng b\u1ecb B\u1ed9 T\u01b0 ph\u00e1p tu\u00fdt c\u00f2i v\u00ec kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. \u1ede nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c th\u00ec sai l\u1ea7m n\u1eb1m \u1edf c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn cho ngh\u1ecb \u0111\u1ecbnh v\u00e0 lu\u1eadt d\u00f9 tr\u01b0\u1edbc \u0111\u00f3 lu\u1eadt \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ban h\u00e0nh ch\u1eb7t ch\u1ebd, h\u1ee3p l\u00fd.<\/em><\/p>\n<p><em>Lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng c\u00e1c th\u00f4ng t\u01b0 hi\u1ec7n nay \u0111\u01b0\u1ee3c c\u00e1c b\u1ed9 ng\u00e0nh t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh m\u1ed9t c\u00e1ch v\u00f4 t\u1ed9i v\u1ea1; thay \u0111\u1ed5i, s\u1eeda ch\u1eefa li\u00ean t\u1ee5c v\u00e0 th\u1eadm ch\u00ed tr\u00e1i lu\u1eadt. Do v\u1eady, c\u1ea7n ph\u1ea3i gi\u1ea3m th\u1ea9m quy\u1ec1n c\u1ee7a c\u00e1c b\u1ed9 ng\u00e0nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u1ea3i x\u1eed l\u00fd \u0111\u1ebfn t\u1eadn c\u00f9ng, quy tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi ban h\u00e0nh quy \u0111\u1ecbnh \u0111\u1ec3 r\u0103n \u0111e.<\/em><\/p>\n<p>\u00d4ng Nguy\u1ec5n V\u0103n B\u00e9, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i c\u00e1c khu c\u00f4ng nghi\u1ec7p, ch\u1ebf xu\u1ea5t TPHCM, n\u00eau quan \u0111i\u1ec3m, kh\u00f4ng c\u1ea7n c\u00f3 th\u00f4ng t\u01b0 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn lu\u1eadt m\u00e0 ch\u1ec9 n\u00ean d\u1eebng \u1edf ngh\u1ecb \u0111\u1ecbnh. B\u1edfi th\u1ef1c t\u1ebf cho th\u1ea5y lu\u1eadt th\u00ec tho\u00e1ng nh\u01b0ng xu\u1ed1ng \u0111\u1ebfn th\u00f4ng t\u01b0 th\u00ec tr\u1edf n\u00ean nhi\u00eau kh\u00ea, theo h\u01b0\u1edbng g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. Nh\u01b0ng mu\u1ed1n v\u1eady th\u00ec lu\u1eadt c\u00e0ng ph\u1ea3i chi ti\u1ebft, c\u1ee5 th\u1ec3 v\u00e0 \u0111\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u00f3 th\u00ec Qu\u1ed1c h\u1ed9i ph\u1ea3i c\u00f3 l\u1ef1c l\u01b0\u1ee3ng chuy\u00ean tr\u00e1ch x\u00e2y d\u1ef1ng lu\u1eadt.<\/p>\n<p>Chuy\u00ean gia Ph\u1ea1m Chi Lan cho r\u1eb1ng, vi\u1ec7c c\u00e1c b\u1ed9 qu\u1ea3n l\u00fd so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n lu\u1eadt r\u1ed3i tr\u00ecnh l\u00ean Qu\u1ed1c h\u1ed9i xem x\u00e9t v\u00e0 th\u00f4ng qua nh\u01b0 hi\u1ec7n nay, x\u00e9t \u1edf g\u00f3c \u0111\u1ed9 n\u00e0o \u0111\u00f3 c\u0169ng c\u00f3 nh\u1eefng \u01b0u \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, \u0111\u00f3 l\u00e0 s\u1ef1 th\u1ea5u hi\u1ec3u th\u1ef1c t\u1ebf. Tuy nhi\u00ean, c\u00e1c b\u1ed9 ng\u00e0nh c\u0169ng s\u1ebd quy \u0111\u1ecbnh nh\u1eefng \u0111i\u1ec1u thu\u1eadn l\u1ee3i cho vi\u1ec7c qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh. Do v\u1eady, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 nh\u1eefng ng\u01b0\u1eddi b\u1ea5m n\u00fat th\u00f4ng qua lu\u1eadt ph\u1ea3i c\u00f3 b\u1ed9 m\u00e1y t\u01b0 v\u1ea5n, gi\u00fap vi\u1ec7c \u0111\u1ec3 lo\u1ea1i b\u1ecf nh\u1eefng \u0111\u1ec1 xu\u1ea5t kh\u00f4ng h\u1ee3p l\u00fd, nh\u1eefng \u201cc\u00e0i c\u1eafm l\u1ee3i \u00edch\u201d v\u1ed1n xu\u1ea5t hi\u1ec7n ng\u00e0y c\u00e0ng nhi\u1ec1u. Quan tr\u1ecdng kh\u00f4ng k\u00e9m, c\u00f3 lu\u1eadt r\u1ed3i th\u00ec ph\u1ea3i c\u00f3 c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c thi, tr\u00e1nh t\u00ecnh tr\u1ea1ng kh\u00e2u thi h\u00e0nh tr\u1edf th\u00e0nh n\u1ed7i \u00e1m \u1ea3nh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a lu\u1eadt<\/p>\n<p><strong><em>Minh T\u00e2m<\/em><\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><strong><em>TB Kinh t\u1ebf S\u00e0i G\u00f2n (Ph\u00e1p lu\u1eadt) 18-5-2016:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/www.thesaigontimes.vn\/146253\/Nen-cham-dut-cac-cong-van-chi-thi-thay-the-luat.html\"><em>http:\/\/www.thesaigontimes.vn\/146253\/Nen-cham-dut-cac-cong-van-chi-thi-thay-the-luat.html<\/em><\/a><\/p>\n<p><em>(287\/932)<\/em>","protected":false},"excerpt":{"rendered":"<p>(KTSG) &#8211; Cu\u1ed1i th\u00e1ng 4 v\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 c\u00f4ng t\u00e1c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) tu\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf GTGT v\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn, thay v\u00ec b\u1eb1ng c\u00e1c c\u00f4ng v\u0103n, ch\u1ec9 th\u1ecb d\u01b0\u1edbi lu\u1eadt nh\u01b0 h\u01a1n [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":22262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-22261","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>1.091. N\u00ean ch\u1ea5m d\u1ee9t c\u00e1c c\u00f4ng v\u0103n, ch\u1ec9 th\u1ecb thay th\u1ebf lu\u1eadt - 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\/1-091-nen-cham-dut-cac-cong-van-chi-thi-thay-the-luat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.091. 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