{"id":23660,"date":"2016-03-28T19:39:30","date_gmt":"2016-03-28T12:39:30","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=23660"},"modified":"2022-06-01T21:51:14","modified_gmt":"2022-06-01T14:51:14","slug":"1-018-doanh-nghiep-bia-lo-bi-doi-xu-bat-binh-dang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-018-doanh-nghiep-bia-lo-bi-doi-xu-bat-binh-dang\/","title":{"rendered":"1.018. Doanh nghi\u1ec7p bia lo b\u1ecb \u0111\u1ed1i x\u1eed b\u1ea5t b\u00ecnh \u0111\u1eb3ng"},"content":{"rendered":"(\u0110T) – C\u00e1c doanh nghi\u1ec7p ng\u00e0nh bia, r\u01b0\u1ee3u, n\u01b0\u1edbc gi\u1ea3i kh\u00e1t \u0111ang ki\u1ebfn ngh\u1ecb vi\u1ec7c l\u00f9i th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 108\/2015\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 195\/2015\/TT-BTC. Trong th\u1ef1c t\u1ebf \u0111\u00e3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd ph\u1ea3i ch\u1ea5p nh\u1eadn l\u00f9i th\u1eddi h\u1ea1n c\u00f3 hi\u1ec7u l\u1ef1c khi \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t kh\u00e1 v\u1ed9i v\u00e0ng.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Vi\u1ec7t, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i Bia – R\u01b0\u1ee3u – N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam (VBA) cho bi\u1ebft, Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195 \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, l\u00e0m t\u0103ng h\u01a1n n\u1eefa chi ph\u00ed thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195 \u0111\u01b0a ra kh\u00e1i ni\u1ec7m c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u00f4 h\u00ecnh trung t\u1ea1o ra m\u1ed9t s\u1ef1 \u0111\u1ed1i x\u1eed b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c c\u00f4ng ty, khi\u1ebfn c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i n\u00e0y k\u00e9m c\u1ea1nh tranh h\u01a1n so v\u1edbi c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp kh\u00e1c, trong khi vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i trong m\u1ed9t t\u1eadp \u0111o\u00e0n hi\u1ec7n nay \u0111ang l\u00e0 xu h\u01b0\u1edbng kh\u00e1 ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ebf gi\u1edbi nh\u1eb1m t\u0103ng t\u00ednh chuy\u00ean m\u00f4n qu\u00e1 v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
N\u1ebfu \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ebd l\u00e0m t\u0103ng h\u01a1n n\u1eefa chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t bia, n\u01b0\u1edbc gi\u1ea3i kh\u00e1t.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo c\u00e1c chuy\u00ean gia, khi ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195, m\u1ee5c ti\u00eau ban \u0111\u1ea7u c\u1ee7a B\u1ed9\u00a0T\u00e0i ch\u00ednh<\/a>\u00a0c\u00f3 v\u1ebb l\u00e0 \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u00f3 doanh nghi\u1ec7p th\u1eddi gian g\u1ea7n \u0111\u00e2y \u0111\u00e3 l\u1eadp ra nhi\u1ec1u c\u1ea5p \u0111\u1ed9 c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c l\u00e0m n\u00e0y ti\u1ec1m \u1ea9n s\u1ef1 kh\u00f4ng minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng k\u00ea khai n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/p>\n

Tuy nhi\u00ean, ch\u00ednh nh\u1eefng quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c n\u00eau ra trong Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195 kh\u00f4ng nh\u1eefng kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 n\u00eau tr\u00ean, m\u00e0 c\u00f2n g\u00e2y \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn doanh nghi\u1ec7p l\u00e0m \u0103n ch\u00e2n ch\u00ednh kh\u00e1c c\u0169ng nh\u01b0 to\u00e0n b\u1ed9 ng\u00e0nh c\u00f4ng nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh bia.<\/p>\n

T\u1ea1i H\u1ed9i ngh\u1ecb do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y, c\u00e1c doanh nghi\u1ec7p bia r\u01b0\u1ee3u, n\u01b0\u1edbc gi\u1ea3i kh\u00e1t c\u0169ng th\u1eb3ng th\u1eafn cho hay, quy \u0111\u1ecbnh m\u1edbi s\u1ebd khi\u1ebfn m\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t cao l\u00ean, kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh \u1ed5n \u0111\u1ecbnh trong t\u0103ng tr\u01b0\u1edfng ngu\u1ed3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, l\u00e0m t\u0103ng h\u01a1n n\u1eefa chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong l\u00fac c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111ang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch cho ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c gia t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/1\/2016.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195 \u0111\u1ec1u \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o cu\u1ed1i n\u0103m 2015, qu\u00e1 g\u1ea7n th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c l\u00e0 ng\u00e0y 1\/1\/2016, do \u0111\u00f3 s\u1ebd l\u00e0 m\u1ed9t g\u00e1nh n\u1eb7ng v\u00e0 th\u1eadm ch\u00ed doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi v\u1edbi thay \u0111\u1ed5i l\u1edbn nh\u01b0 th\u1ebf n\u00e0y.<\/p>\n

B\u00ecnh lu\u1eadn v\u1ea5n \u0111\u1ec1 n\u00e0y, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> cho bi\u1ebft, vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 \u201cv\u00eanh\u201d v\u1edbi Lu\u1eadt c\u1ea7n \u0111\u01b0\u1ee3c s\u1eeda sai ngay, kh\u00f4ng th\u1ec3 h\u1ee3p th\u1ee9c ho\u00e1 b\u1eb1ng c\u00e1ch \u0111\u01b0a Lu\u1eadt m\u1edbi v\u00ec Lu\u1eadt c\u0169 \u0111\u00e3 r\u00f5 r\u00e0ng v\u00e0 c\u00f3 l\u1ed9 tr\u00ecnh c\u1ee5 th\u1ec3.<\/em><\/p>\n

\u201cKh\u00f4ng th\u1ec3 t\u1eadn thu doanh nghi\u1ec7p, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh nghi\u1ec7p trong n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Lu\u1eadt l\u00e0 cam k\u1ebft cao nh\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1edbi nh\u00e0 <\/em>\u0111\u1ea7u t\u01b0<\/em><\/a>, c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2y, doanh nghi\u1ec7p t\u00ednh to\u00e1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hay kh\u00f4ng v\u00e0 m\u1ee9c \u0111\u1ea7u t\u01b0 bao nhi\u00eau, do \u0111\u00f3 kh\u00f4ng th\u1ec3 \u201c\u0111\u00e1nh b\u1eaby\u201d, l\u00e0m m\u1ea5t ni\u1ec1m tin c\u1ee7a doanh nghi\u1ec7p\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

B\u1ed9 c\u0169ng th\u1ea5y b\u1ea5t c\u1eadp<\/strong><\/p>\n

Li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh \u201cv\u00eanh\u201d v\u1edbi Lu\u1eadt thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t hi\u1ec7n h\u00e0nh, c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 VBA, VCCI, Di\u1ec5n \u0111\u00e0n doanh nghi\u1ec7p Vi\u1ec7t Nam (VBF) c\u00f9ng AmCham, EuroCham… \u0111\u00e3 \u0111\u1ed3ng lo\u1ea1t l\u00ean ti\u1ebfng tr\u00ecnh b\u00e0y nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p th\u00e0nh vi\u00ean khi th\u1ef1c hi\u1ec7n nh\u1eefng quy \u0111\u1ecbnh n\u00e0y.<\/p>\n

T\u1ea1i cu\u1ed9c \u0111\u1ed1i tho\u1ea1i m\u1edbi di\u1ec5n ra gi\u1eefa l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 VBF t\u1ea1i tr\u1ee5 s\u1edf B\u1ed9 ng\u00e0y 18\/3\/2016, l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng th\u1eeba nh\u1eadn nh\u1eefng kh\u00f3 kh\u0103n, b\u1ea5t c\u1eadp c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195 khi hai v\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh qu\u00e1 g\u1ea5p \u0111\u1ed1i v\u1edbi ng\u00e0nh \u0111\u1ed3 u\u1ed1ng, nh\u1ea5t l\u00e0 khi v\u1eabn c\u00f2n nhi\u1ec1u \u0111i\u1ec3m ch\u01b0a th\u1ef1c s\u1ef1 r\u00f5 r\u00e0ng, kh\u00f3 th\u1ef1c thi v\u00e0 t\u1ea1o th\u00eam v\u01b0\u1edbng m\u1eafc cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t trong vi\u1ec7c tu\u00e2n th\u1ee7.<\/p>\n

VBF \u0111\u00e3 g\u1eedi ki\u1ebfn ngh\u1ecb \u0111\u1ebfn Ph\u00f3 ch\u1ee7 t\u1ecbch Qu\u1ed1c h\u1ed9i, Ch\u1ee7 nhi\u1ec7m \u1ee6y ban Ph\u00e1p lu\u1eadt Qu\u1ed1c h\u1ed9i, Ch\u1ee7 nhi\u1ec7m \u1ee6y ban T\u00e0i ch\u00ednh Ng\u00e2n s\u00e1ch Qu\u1ed1c h\u1ed9i, Ch\u1ee7 nhi\u1ec7m \u1ee6y ban Kinh t\u1ebf<\/a>\u00a0Qu\u1ed1c h\u1ed9i\u2026 \u0111\u1ec1 xu\u1ea5t xem x\u00e9t ho\u00e3n thi h\u00e0nh c\u00e1c v\u0103n b\u1ea3n tr\u00ean nh\u1eb1m gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 thay \u0111\u1ed5i k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 th\u00edch \u1ee9ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n

VBF c\u0169ng ch\u1ec9 ra r\u1eb1ng, c\u00e1c thay \u0111\u1ed5i v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ban h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed9t ng\u1ed9t khi\u1ebfn c\u00e1c ng\u00e0nh ch\u1ecbu \u1ea3nh h\u01b0\u1edfng kh\u00f4ng k\u1ecbp th\u00edch \u1ee9ng khi v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o cu\u1ed1i th\u00e1ng 10\/2015 nh\u01b0ng l\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o 1\/1\/2016.<\/p>\n

C\u00f2n \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n, Tr\u01b0\u1edfng ban Ph\u00e1p ch\u1ebf (VCCI) c\u0169ng cho bi\u1ebft, c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc n\u00ean l\u01b0u t\u00e2m t\u1edbi th\u00f4ng l\u1ec7 chung c\u1ee7a lu\u1eadt ph\u00e1p qu\u1ed1c t\u1ebf \u0111\u1ec3 c\u00f3 quy tr\u00ecnh ban h\u00e0nh v\u00e0 quy \u0111\u1ecbnh th\u1ef1c thi v\u0103n b\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p.<\/p>\n

\u201cVi\u1ec7c ban h\u00e0nh v\u0103n b\u1ea3n ph\u1ea3i c\u00f3 th\u1eddi gian v\u00e0 l\u1ed9 tr\u00ecnh thay \u0111\u1ed5i ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf, tr\u00e1nh \u0111\u01b0a ra qu\u00e1 g\u1ea5p s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, th\u1eadm ch\u00ed khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 thua l\u1ed7 l\u1edbn v\u00e0 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng\u201d, \u00f4ng Tu\u1ea5n n\u00f3i.<\/p>\n

Trong qu\u00e1 kh\u1ee9 ch\u01b0a xa, ng\u00e0nh bia c\u0169ng t\u1eebng \u0111\u1ed1i m\u1eb7t v\u1edbi quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c s\u1ea3n ph\u1ea9m bia ph\u1ea3i d\u00e1n tem t\u1eebng chai tr\u01b0\u1edbc khi \u0111\u01b0a ra th\u1ecb tr\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 t\u1ea1o ra nh\u1eefng tranh lu\u1eadn s\u00f4i n\u1ed5i gi\u1eefa c\u00e1c b\u00ean b\u1edfi c\u00e1c chuy\u00ean gia v\u00e0 nh\u00e0 s\u1ea3n xu\u1ea5t cho r\u1eb1ng, d\u00e1n tem bia l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft, g\u00e2y l\u00e3ng ph\u00ed cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi\u00a0ti\u00eau d\u00f9ng<\/a>. Cu\u1ed1i c\u00f9ng, \u00fd \u0111\u1ecbnh d\u00e1n tem \u0111\u1ec3 Qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t kinh doanh bia \u0111\u00e3 r\u01a1i d\u1ea7n v\u00e0o qu\u00ean l\u00e3ng do kh\u00f4ng hi\u1ec7n th\u1ef1c.<\/p>\n

Nam Ho\u00e0ng<\/strong><\/p>\n

—————–<\/strong><\/p>\n

\u0110\u1ea7u t\u01b0 (Doanh nghi\u1ec7p) 28-3-2016:<\/em><\/strong><\/p>\n

http:\/\/baodautu.vn\/doanh-nghiep-bia-lo-bi-doi-xu-bat-binh-dang-d41846.html<\/em><\/p>\n

(124\/1.210)<\/em>","protected":false},"excerpt":{"rendered":"

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