{"id":22842,"date":"2014-02-28T10:05:06","date_gmt":"2014-02-28T03:05:06","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=22842"},"modified":"2022-05-23T14:00:13","modified_gmt":"2022-05-23T07:00:13","slug":"445-truy-hoan-thue-voi-doanh-nghiep-ca-phe-bo-tai-chinh-yeu-cau-dung","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/445-truy-hoan-thue-voi-doanh-nghiep-ca-phe-bo-tai-chinh-yeu-cau-dung\/","title":{"rendered":"445. Truy ho\u00e0n thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00e0 ph\u00ea: B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u d\u1eebng!"},"content":{"rendered":"<strong>(\u0110TCK) &#8211; C\u00e1c DN kinh doanh c\u00e0 ph\u00ea tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh \u0110\u1eafk L\u1eafk v\u1eeba tho\u00e1t kh\u1ecfi nguy c\u01a1 ph\u00e1 s\u1ea3n sau h\u01a1n 6 th\u00e1ng khi\u1ebfu n\u1ea1i. Tr\u01b0\u1edbc \u0111\u00f3, c\u00e1c DN n\u00e0y b\u1ecb C\u1ee5c Thu\u1ebf \u0110\u1eafk L\u1eafk y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/strong><\/p>\n<p>Gi\u1eefa n\u0103m 2013, C\u1ee5c Thu\u1ebf \u0110\u1eafk L\u1eafk c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thu h\u1ed3i ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 DN kinh doanh c\u00e0 ph\u00ea tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh nh\u01b0 C\u00f4ng ty TNHH Anh Minh, C\u00f4ng ty TNHH MTV Xu\u1ea5t nh\u1eadp kh\u1ea9u 2 &#8211; 9 \u0110\u1eafk L\u1eafk, C\u00f4ng ty TNHH MTV C\u00e0 ph\u00ea Ph\u01b0\u1edbc An, C\u00f4ng ty TNHH Dakman Vi\u1ec7t Nam, CTCP T\u1eadp \u0111o\u00e0n Intimex\u2026 T\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1c DN n\u00e0y b\u1ecb y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i l\u00ean \u0111\u1ebfn g\u1ea7n 100 t\u1ef7 \u0111\u1ed3ng, th\u1eadm ch\u00ed c\u00f3 DN b\u1ecb y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n g\u1ea5p 3 &#8211; 4 l\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-22846 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/10-2-450x338.jpg\" alt=\"\" width=\"450\" height=\"338\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/10-2-450x338.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/10-2.jpg 620w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>C\u00e1c DN kinh doanh c\u00e0 ph\u00ea tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh \u0110\u1eafk L\u1eafk v\u1eeba tho\u00e1t nguy c\u01a1 ph\u00e1 s\u1ea3n<\/p>\n<p>S\u1edf d\u0129 C\u1ee5c Thu\u1ebf \u0110\u1eafk L\u1eafk y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf l\u00e0 v\u00ec c\u00e1c DN n\u00e0y \u0111\u00e3 t\u1eebng mua c\u00e0 ph\u00ea c\u1ee7a C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Ph\u01b0\u1edbc B\u1ea3o v\u00e0 m\u1ed9t s\u1ed1 DN kh\u00e1c \u0111ang v\u01b0\u1edbng v\u00e0o \u0111i\u1ec1u tra h\u00ecnh s\u1ef1.<\/p>\n<p>C\u1ee5c Thu\u1ebf \u0110\u1eafk L\u1eafk d\u1ef1a v\u00e0o C\u00f4ng v\u0103n 2149\/TCT-KK ng\u00e0y 3\/7\/2013 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf GTGT: \u201c\u2026 Trong khi ch\u1edd k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra c\u1ee7a c\u01a1 quan c\u00f4ng an, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1eafk L\u1eafk t\u1ea1m th\u1eddi ch\u01b0a gi\u1ea3i quy\u1ebft kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c ho\u00e1 \u0111\u01a1n do C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Ph\u01b0\u1edbc B\u1ea3o v\u00e0 m\u1ed9t s\u1ed1 DN t\u01b0\u01a1ng t\u1ef1 ph\u00e1t h\u00e0nh\u201d.<\/p>\n<p>C\u00f4ng v\u0103n 2149 c\u00f3 n\u1ed9i dung l\u00e0 \u201ct\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf GTGT\u201d, nh\u01b0ng C\u1ee5c Thu\u1ebf \u0110\u1eafk L\u1eafk l\u1ea1i vi\u1ec7n d\u1eabn C\u00f4ng v\u0103n n\u00e0y \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ph\u00e1p l\u00fd cho vi\u1ec7c: truy ho\u00e0n c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>Tr\u01b0\u1edbc nguy c\u01a1 ph\u00e1 s\u1ea3n v\u00ec b\u1ecb truy ho\u00e0n thu\u1ebf, c\u00e1c DN li\u00ean ti\u1ebfp l\u00e0m \u0111\u01a1n khi\u1ebfu n\u1ea1i l\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh. B\u1edfi l\u1ebd, c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ec1u h\u1ee3p ph\u00e1p, kh\u00f4ng c\u00f3 trong danh s\u00e1ch h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o. \u0110\u1ed3ng th\u1eddi, kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o, c\u1ea3nh b\u00e1o n\u00e0o c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 d\u1ea5u hi\u1ec7u b\u1ea5t h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c DN t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/p>\n<p>H\u01a1n n\u1eefa, trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p quy c\u1ee7a ng\u00e0nh thu\u1ebf kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c truy ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n v\u00e0 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c. To\u00e0n b\u1ed9 441 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u0169ng kh\u00f4ng c\u00f3 th\u1ee7 t\u1ee5c n\u00e0o v\u1ec1 truy ho\u00e0n thu\u1ebf.<\/p>\n<p>Vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i k\u00e9o d\u00e0i h\u01a1n 6 th\u00e1ng v\u1edbi nhi\u1ec1u v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng, nh\u01b0ng kh\u00f4ng th\u1ecfa \u0111\u00e1ng. Do \u0111\u00f3, th\u00e1ng 1\/2014, c\u00e1c DN c\u00e0 ph\u00ea ti\u1ebfp t\u1ee5c \u0111\u1ec7 \u0111\u01a1n l\u00ean B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0110inh Ti\u1ebfn D\u0169ng \u0111\u1ec1 ngh\u1ecb xem x\u00e9t gi\u1ea3i quy\u1ebft.<\/p>\n<p>V\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n g\u1eedi c\u00e1c c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c DN c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p>\n<p>C\u00f4ng v\u0103n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau r\u00f5: \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u1ef1c ti\u1ebfp c\u1ee7a c\u00e1c c\u00f4ng ty v\u00e0 \u0111\u01a1n v\u1ecb trung gian c\u00f3 \u201cv\u1ea5n \u0111\u1ec1\u201d (ng\u1eebng kinh doanh, b\u1ecf tr\u1ed1n, c\u00f3 d\u1ea5u hi\u1ec7u mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p), nh\u01b0ng ch\u01b0a c\u00f3 k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng, th\u00ec t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf n\u1ebfu DN ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf. Ch\u1ec9 th\u1ef1c hi\u1ec7n t\u1ea1m d\u1eebng \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a c\u1ee7a h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng thanh tra, \u0111i\u1ec1u tra. S\u1ed1 h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c di\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh.<\/p>\n<p>Nh\u1eefng DN \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho DN bi\u1ebft \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p DN kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng k\u00ea khai kh\u1ea5u tr\u1eeb l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, th\u00ec DN ph\u1ea3i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed3 s\u01a1 k\u00ea khai, ho\u00e0n thu\u1ebf GTGT.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p qua thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m nghi\u00eam tr\u1ecdng ph\u00e1p lu\u1eadt thu\u1ebf, c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111i\u1ec1u tra truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/p>\n<p>Nh\u01b0 v\u1eady, v\u1edbi c\u00f4ng v\u0103n n\u00e0y, s\u1ef1 vi\u1ec7c \u0111\u00e3 ng\u00e3 ng\u0169 khi B\u1ed9 T\u00e0i ch\u00ednh nh\u1ea5n m\u1ea1nh, t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf GTGT v\u1edbi l\u00f4 h\u00e0ng h\u00f3a c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ho\u00e0n thu\u1ebf kh\u00f4ng b\u1ecb n\u1ed9p l\u1ea1i.<\/p>\n<p><em>Trao \u0111\u1ed5i v\u1edbi \u0110TCK v\u1ec1 v\u1ee5 vi\u1ec7c n\u00eau tr\u00ean, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI n\u00eau quan \u0111i\u1ec3m: kh\u00f4ng n\u00ean cho r\u1eb1ng, t\u1ea5t c\u1ea3 ho\u00e1 \u0111\u01a1n c\u1ee7a m\u1ecdi DN tham gia v\u00e0o chu\u1ed7i mua b\u00e1n, kinh doanh c\u00e0 ph\u00ea tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec1u ph\u1ea3i h\u1ee3p ph\u00e1p th\u00ec c\u00e1c DN sau m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00e0 kh\u00f4ng b\u1ecb truy thu s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n. B\u1edfi l\u1ebd, vi\u1ec7c n\u00e0y v\u0129nh vi\u1ec5n n\u1eb1m ngo\u00e0i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1c DN ch\u00e2n ch\u00ednh. <\/em><\/p>\n<p><em>\u201cN\u1ebfu truy ho\u00e0n thu\u1ebf GTGT c\u1ee7a DN v\u00ec l\u00fd do DN kh\u00e1c \u1edf m\u00e3i \u0111\u00e2u \u0111\u00f3 gian l\u1eadn, th\u00ec kh\u00f4ng kh\u00e1c n\u00e0o ph\u00e1p lu\u1eadt \u0111\u00e1nh \u0111\u1ed1 DN, \u0111\u00e1nh b\u1eaby doanh nh\u00e2n, thu nh\u1ea7m c\u00f2n h\u01a1n b\u1ecf s\u00f3t, b\u1eaft ng\u01b0\u1eddi ngay tr\u1ea3 gi\u00e1 cho k\u1ebb gian, bi\u1ebfn n\u1ea1n nh\u00e2n th\u00e0nh t\u1ed9i ph\u1ea1m\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n<p><strong>Ho\u00e0ng Duy<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n (Ph\u00e1p lu\u1eadt) 28-02-2014:<\/em><\/strong><\/p>\n<p><em>http:\/\/tinnhanhchungkhoan.vn\/phap-luat\/truy-hoan-thue-voi-doanh-nghiep-ca-phe-bo-tai-chinh-yeu-cau-dung-90114.html<\/em><\/p>\n<p><em>(141\/1.021)<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110TCK) &#8211; C\u00e1c DN kinh doanh c\u00e0 ph\u00ea tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh \u0110\u1eafk L\u1eafk v\u1eeba tho\u00e1t kh\u1ecfi nguy c\u01a1 ph\u00e1 s\u1ea3n sau h\u01a1n 6 th\u00e1ng khi\u1ebfu n\u1ea1i. Tr\u01b0\u1edbc \u0111\u00f3, c\u00e1c DN n\u00e0y b\u1ecb C\u1ee5c Thu\u1ebf \u0110\u1eafk L\u1eafk y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Gi\u1eefa n\u0103m [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":22846,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-22842","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>445. 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Tr\u01b0\u1edbc \u0111\u00f3, c\u00e1c DN n\u00e0y b\u1ecb C\u1ee5c Thu\u1ebf \u0110\u1eafk L\u1eafk y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). 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