{"id":23663,"date":"2016-03-28T19:42:30","date_gmt":"2016-03-28T12:42:30","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=23663"},"modified":"2022-05-28T19:43:51","modified_gmt":"2022-05-28T12:43:51","slug":"1-019-doanh-nghiep-kho-vi-cach-tinh-thue-moi-bo-tai-chinh-thua-nhan-bat-cap","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-019-doanh-nghiep-kho-vi-cach-tinh-thue-moi-bo-tai-chinh-thua-nhan-bat-cap\/","title":{"rendered":"1.019. Doanh nghi\u1ec7p kh\u1ed5 v\u00ec c\u00e1ch t\u00ednh thu\u1ebf m\u1edbi: B\u1ed9 T\u00e0i ch\u00ednh th\u1eeba nh\u1eadn b\u1ea5t c\u1eadp"},"content":{"rendered":"(DT) – L\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 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.<\/strong><\/p>\n

\u201cC\u00f2n nhi\u1ec1u \u0111i\u1ec3m ch\u01b0a th\u1ef1c s\u1ef1 r\u00f5 r\u00e0ng\u201d<\/strong><\/p>\n

Li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 108\/2015\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 195\/2015\/TT-BTC 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<\/a>(TT\u0110B) hi\u1ec7n h\u00e0nh, c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf TT\u0110B nh\u01b0 Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam VBA, Ph\u00f2ng th\u01b0\u01a1ng m\u1ea1i c\u00f4ng nghi\u1ec7p Vi\u1ec7t nam (VCCI), Di\u1ec5n \u0111\u00e0n doanh nghi\u1ec7p Vi\u1ec7t Nam (VBF) c\u00f9ng c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i nh\u01b0 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

\"\"<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh th\u1eeba nh\u1eadn th\u1eddi h\u1ea1n thi h\u00e0nh quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf l\u00e0 qu\u00e1 g\u1ea5p v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed3 u\u1ed1ng<\/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 Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p Vi\u1ec7t nam VBF t\u1ea1i tr\u1ee5 s\u1edf B\u1ed9, l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 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 v\u00e0 \u0111\u01b0\u1ee3c ban h\u00e0nh 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 TT\u0110B trong vi\u1ec7c tu\u00e2n th\u1ee7.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, 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 U\u1ef7 ban Ph\u00e1p lu\u1eadt Qu\u1ed1c h\u1ed9i, Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban T\u00e0i ch\u00ednh Ng\u00e2n s\u00e1ch Qu\u1ed1c h\u1ed9i, Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf Qu\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 TT\u0110B \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, 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\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi Lu\u1eadt n\u00eau tr\u00ean c\u00f3 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf c\u00e1c lu\u1eadt hi\u1ec7n h\u00e0nh (Lu\u1eadt thu\u1ebf TT\u0110B ban h\u00e0nh n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf TT\u0110B ban h\u00e0nh n\u0103m 2014) v\u00e0 d\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 Lu\u1eadt thu\u1ebf TT\u0110B d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua t\u1ea1i k\u1ef3 h\u1ecdp v\u00e0o th\u00e1ng 3\/2016 s\u1ebd \u201clu\u1eadt ho\u00e1\u201d c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh tr\u01b0\u1edbc t\u1ea1i c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt k\u1ec3 tr\u00ean.<\/p>\n

Ph\u00e2n t\u00edch c\u1ee7a VBF c\u0169ng cho th\u1ea5y, quy \u0111\u1ecbnh n\u1ebfu nh\u00e0 nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u00f3 quan h\u1ec7 m\u1eb9 con v\u1edbi nh\u00e0 nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 t\u00ednh thu\u1ebf s\u1ebd l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a nh\u00e0 nh\u1eadp kh\u1ea9u ho\u1eb7c s\u1ea3n xu\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 7% gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n trong th\u00e1ng c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp \u0111\u00f3 s\u1ebd g\u00e2y kh\u00f3 kh\u0103n, b\u1ea5t h\u1ee3p l\u00fd trong ho\u1ea1t \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TT\u0110B c\u1ea3 doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u r\u01b0\u1ee3u.<\/p>\n

\u201cTheo Ngh\u1ecb \u0111\u1ecbnh 94 v\u1ec1 s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh r\u01b0\u1ee3u, \u0111\u1ed3ng th\u1eddi l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c quy\u1ec1n b\u00e1n cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ea7u ti\u00ean l\u00e0 c\u00e1c th\u01b0\u01a1ng nh\u00e2n ph\u00e2n ph\u1ed1i kh\u00e1c ho\u1eb7c th\u01b0\u01a1ng nh\u00e2n b\u00e1n bu\u00f4n. Tu\u1ef3 v\u00e0o gi\u1ea5y ph\u00e9p, hai lo\u1ea1i th\u01b0\u01a1ng nh\u00e2n n\u00e0y l\u1ea1i c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c b\u00e1n ra cho nhi\u1ec1u lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 nh\u00e0 ph\u00e2n ph\u1ed1i kh\u00e1c, nh\u00e0 b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb, si\u00eau th\u1ecb, kh\u00e1ch s\u1ea1n\u2026 v\u1edbi m\u1ee9c gi\u00e1 kh\u00e1c nhau do v\u1eady doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t kh\u00f4ng c\u00f3 quy\u1ec1n v\u00e0 kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t gi\u00e1 b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp ho\u1eb7c y\u00eau c\u1ea7u h\u1ecd cung c\u1ea5p gi\u00e1 b\u00e1n cho m\u00ecnh.<\/p>\n

\u0110i\u1ec1u n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u g\u1eb7p r\u1ee7i ro v\u1ec1 thanh tra thu\u1ebf, b\u1ecb \u00e1p gi\u00e1 t\u00ednh thu\u1ebf, truy thu thu\u1ebf\u201d, nh\u00f3m c\u00f4ng t\u00e1c thu\u1ebf c\u1ee7a VBF ph\u00e2n t\u00edch.<\/p>\n

Kh\u00f4ng th\u1ec3 \u201c\u0111\u00e1nh b\u1eaby\u201d doanh nghi\u1ec7p<\/strong><\/p>\n

Theo m\u1ed9t s\u1ed1 chuy\u00ean gia trong l\u0129nh v\u1ef1c thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 108 v\u00e0 Th\u00f4ng t\u01b0 195 m\u1ee5c ti\u00eau ban \u0111\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 nh\u1eb1m 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 TT\u0110B 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 v\u00e0 kinh doanh bia.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Vi\u1ec7t, Ch\u1ee7 t\u1ecbch VBA c\u0169ng cho bi\u1ebft, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt thu\u1ebf TT\u0110B l\u00e0m t\u0103ng h\u01a1n n\u1eefa chi ph\u00ed thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. \u0110\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 chung 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\u00ean 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\u00eau quan \u0111i\u1ec3m v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m<\/em> \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em> cho bi\u1ebft, vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 \u201cv\u00eanh\u201d 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. \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 \u0111\u1ea7u t\u01b0, 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

Vi\u1ec7t H\u00e0<\/strong><\/p>\n

————<\/strong><\/p>\n

D\u00e2n tr\u00ed (Th\u1ecb tr\u01b0\u1edfng) 28-3-2016:<\/em><\/strong><\/p>\n

http:\/\/dantri.com.vn\/thi-truong\/doanh-nghiep-kho-vi-cach-tinh-thue-moi-bo-tai-chinh-thua-nhan-bat-cap-20160327211950582.htm<\/em><\/p>\n

(129\/1.187)<\/em>","protected":false},"excerpt":{"rendered":"

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