{"id":25512,"date":"2020-06-07T14:26:53","date_gmt":"2020-06-07T07:26:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25512"},"modified":"2022-06-08T14:28:52","modified_gmt":"2022-06-08T07:28:52","slug":"2-568-nha-nuoc-doanh-nghiep-va-nong-dan-deu-thiet","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-568-nha-nuoc-doanh-nghiep-va-nong-dan-deu-thiet\/","title":{"rendered":"2.568. Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 n\u00f4ng d\u00e2n \u0111\u1ec1u thi\u1ec7t"},"content":{"rendered":"(L\u0110) – <\/strong>Nh\u1eefng n\u0103m qua, Ch\u00ednh ph\u1ee7 c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc nh\u1eb1m m\u1ee5c ti\u00eau ch\u1ee7 \u0111\u1ed9ng ngu\u1ed3n ph\u00e2n b\u00f3n ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p, gi\u1ea3m d\u1ea7n ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ee7 tr\u01b0\u01a1ng quan tr\u1ecdng gi\u00fap Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ti\u1ebft cung c\u1ea7u khi th\u1ecb tr\u01b0\u1eddng ph\u00e2n b\u00f3n c\u00f3 bi\u1ebfn \u0111\u1ed9ng.<\/strong><\/p>\n

\"\"<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau n\u00e0y, ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc l\u00e0 gi\u1ea3m gi\u00e1 b\u00e1n ph\u00e2n b\u00f3n cho n\u00f4ng d\u00e2n th\u00f4ng qua vi\u1ec7c gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, ng\u00e0y 26.11.2014, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt thu\u1ebf 71\/2014\/QH13 (Lu\u1eadt thu\u1ebf 71) v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb \u0111\u1ea7u n\u0103m 2015, quy \u0111\u1ecbnh m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/p>\n

Tuy nhi\u00ean sau g\u1ea7n 5 n\u0103m th\u1ef1c hi\u1ec7n, Lu\u1eadt thu\u1ebf 71 \u0111\u00e3 n\u1ea3y sinh m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp, do m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u00ean h\u1ec7 qu\u1ea3 l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, l\u00e0m chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc t\u0103ng l\u00ean. Doanh nghi\u1ec7p (DN) ph\u1ea3i t\u00ednh ph\u1ea7n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00e0y v\u00e0o chi ph\u00ed gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u1ec3 x\u00e2y d\u1ef1ng gi\u00e1 b\u00e1n n\u00ean kh\u00f4ng gi\u1ea3m \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n cho ng\u01b0\u1eddi n\u00f4ng d\u00e2n. H\u1ec7 qu\u1ea3 l\u00e0 n\u00f4ng d\u00e2n v\u1eabn ph\u1ea3i mua ph\u00e2n b\u00f3n n\u1ed9i v\u1edbi gi\u00e1 cao. Th\u1eadm ch\u00ed, kh\u00f4ng \u00edt n\u00f4ng d\u00e2n \u0111\u00e3 t\u00ecm \u0111\u1ebfn v\u1edbi ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u do gi\u00e1 c\u1ea3 c\u1ea1nh tranh h\u01a1n.<\/p>\n

Nh\u1eefng t\u00e1c \u0111\u1ed9ng \u201cng\u01b0\u1ee3c\u201d<\/strong><\/p>\n

Theo B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, \u01b0\u1edbc t\u00ednh t\u1eeb khi th\u1ef1c hi\u1ec7n Lu\u1eadt 71, gi\u00e1 th\u00e0nh ph\u00e2n \u0111\u1ea1m t\u0103ng 7,2 – 7,6%; ph\u00e2n DAP t\u0103ng 7,3 – 7,8%; ph\u00e2n supe l\u00e2n t\u0103ng 6,5 – 6,8%; ph\u00e2n NPK v\u00e0 h\u1eefu c\u01a1 t\u0103ng t\u1eeb 5,2 – 6.1%. Nh\u01b0 v\u1eady, kh\u00f4ng nh\u1eefng kh\u00f4ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u00f4ng d\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u00e1 ph\u00e2n b\u00f3n th\u1ea5p m\u00e0 v\u00f4 h\u00ecnh trung \u0111\u00e3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho DN nh\u1eadp kh\u1ea9u, t\u0103ng s\u1ee9c \u00e9p \u0111\u1ed1i v\u1edbi c\u00e1c DN s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc, d\u1eabn \u0111\u1ebfn kh\u1ea3 n\u0103ng nhi\u1ec1u DN s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng c\u1ea7m ch\u1eebng ho\u1eb7c ng\u1eebng s\u1ea3n xu\u1ea5t. \u0110\u00e2y l\u00e0 thi\u1ec7t th\u00f2i l\u1edbn cho ng\u00e0nh c\u00f4ng nghi\u1ec7p trong n\u01b0\u1edbc, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn an ninh l\u01b0\u01a1ng th\u1ef1c qu\u1ed1c gia v\u00e0 l\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c x\u00e3 h\u1ed9i. Vi\u1ec7c n\u00e0y DN \u0111\u00e3 \u201ck\u00eau\u201d bao n\u0103m nay.<\/p>\n

\u201cKhi \u0111\u01b0a v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0o lu\u1eadt, c\u00e1c nh\u00e0 l\u00e0m ch\u00ednh s\u00e1ch kh\u00f4ng l\u01b0\u1eddng \u0111\u01b0\u1ee3c, t\u01b0\u1edfng r\u1eb1ng mi\u1ec5n thu\u1ebf c\u00f3 l\u1ee3i cho DN nh\u01b0ng h\u00f3a ra l\u1ea1i g\u00e2y kh\u00f3 kh\u0103n, b\u1ea5t l\u1ee3i. Mi\u1ec5n gi\u1ea3m thu\u1ebf VAT \u1edf n\u01b0\u1edbc ta \u0111ang \u0111i ng\u01b0\u1ee3c v\u1edbi nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi\u201d – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>, n\u00f3i.<\/p>\n

Theo m\u1ed9t nghi\u00ean c\u1ee9u c\u1ee7a T\u1ed5 ch\u1ee9c N\u00f4ng l\u01b0\u01a1ng c\u1ee7a Li\u00ean H\u1ee3p Qu\u1ed1c (FAO), c\u00f9ng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 gi\u1ed1ng, th\u1ee7y l\u1ee3i, c\u01a1 gi\u1edbi h\u00f3a n\u00f4ng nghi\u1ec7p… th\u00ec ph\u00e2n b\u00f3n \u0111\u00f3ng g\u00f3p t\u1edbi tr\u00ean 40% cho vi\u1ec7c n\u00e2ng cao n\u0103ng su\u1ea5t c\u00e2y tr\u1ed3ng. T\u1ea1i m\u1ed9t cu\u1ed9c h\u1ed9i th\u1ea3o li\u00ean quan \u0111\u1ebfn Lu\u1eadt thu\u1ebf 71, \u00f4ng Nguy\u1ec5n Nh\u01b0 C\u01b0\u1eddng – Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Tr\u1ed3ng tr\u1ecdt, B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n –\u00a0 t\u1eebng \u0111\u01b0a ra gi\u1ea3i ph\u00e1p l\u00e0 c\u1ea7n c\u00f3 m\u1ed9t \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 v\u1ec1 nh\u1eefng t\u00e1c \u0111\u1ed9ng c\u1ee7a Lu\u1eadt thu\u1ebf 71 t\u1edbi ng\u00e0nh ph\u00e2n b\u00f3n trong n\u01b0\u1edbc, t\u1edbi DN v\u00e0 n\u00f4ng d\u00e2n nh\u01b0 th\u1ebf n\u00e0o. C\u1ea7n c\u00f3 ph\u00e2n t\u00edch tr\u00ean c\u01a1 s\u1edf khoa h\u1ecdc \u0111\u1ec3 Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c tr\u00ecnh Qu\u1ed1c h\u1ed9i s\u1eeda lu\u1eadt.<\/p>\n

B\u00ean c\u1ea1nh nh\u1eefng kh\u00f3 kh\u0103n n\u1ed9i t\u1ea1i th\u00ec th\u1eddi gian g\u1ea7n \u0111\u00e2y, do \u1ea3nh h\u01b0\u1edfng c\u1ee7a \u0111\u1ea1i d\u1ecbch COVID-19, ng\u00e0nh ph\u00e2n b\u00f3n ph\u1ea3i \u0111\u1ed1i m\u1eb7t th\u00eam h\u00e0ng lo\u1ea1t kh\u00f3 kh\u0103n m\u1edbi. Nh\u01b0 m\u1ed9t c\u01a1 th\u1ec3 \u1ed1m y\u1ebfu c\u1ea7n c\u00f3 thu\u1ed1c ch\u1eefa tr\u1ecb k\u1ecbp th\u1eddi, vi\u1ec7c Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i s\u1edbm s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf 71 \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 li\u1ec1u thu\u1ed1c qu\u00fd gi\u00fap DN ph\u00e2n b\u00f3n trong n\u01b0\u1edbc s\u1edbm \u1ed5n \u0111\u1ecbnh v\u00e0 t\u0103ng tr\u01b0\u1edfng, \u0111\u1ee7 s\u1ee9c c\u1ea1nh tranh v\u1edbi h\u00e0ng ngo\u1ea1i nh\u1eadp.<\/p>\n

Khi ph\u00e2n b\u00f3n n\u1ed9i gi\u00e1 cao h\u01a1n ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u\u00a0<\/strong><\/p>\n

T\u1ed5ng C\u00f4ng ty Ph\u00e2n b\u00f3n v\u00e0 H\u00f3a ch\u1ea5t D\u1ea7u kh\u00ed (PVFCCo) l\u00e0 m\u1ed9t trong nh\u1eefng DN s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u1edbn nh\u1ea5t hi\u1ec7n nay, h\u00e0ng n\u0103m cung \u1ee9ng ra th\u1ecb tr\u01b0\u1eddng t\u1eeb 1-1,2 tri\u1ec7u t\u1ea5n s\u1ea3n ph\u1ea9m. T\u1eeb khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf 71, PVFCCo \u0111\u00e3 ph\u1ea3i h\u1ea1ch to\u00e1n kho\u1ea3ng 637 t\u1ec9 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t khi\u1ebfn m\u1ed7i t\u1ea5n ph\u00e2n URE m\u00e0 DN n\u00e0y b\u00e1n ra th\u1ecb tr\u01b0\u1eddng s\u1ebd \u0111\u1ed9i gi\u00e1 t\u1eeb 300.000-400.000 \u0111\u1ed3ng. \u00d4ng L\u00ea V\u0103n Qu\u1ed1c Vi\u1ec7t – Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c PVFCCo\u00a0 – ph\u00e2n t\u00edch: Thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00f3 b\u1eaft bu\u1ed9c DN ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb, d\u1eabn \u0111\u1ebfn gi\u00e1 th\u00e0nh, gi\u00e1 b\u00e1n t\u0103ng l\u00ean t\u1eeb 5-8%. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c, \u0111\u1ec3 duy tr\u00ec s\u1ea3n xu\u1ea5t b\u1eaft bu\u1ed9c ph\u1ea3i t\u0103ng gi\u00e1 b\u00e1n v\u00e0 ng\u01b0\u1eddi n\u00f4ng d\u00e2n ph\u1ea3i ch\u1ecbu mua ph\u00e2n b\u00f3n v\u1edbi gi\u00e1 cao.<\/p>\n

C\u00f2n \u00f4ng Ph\u00f9ng H\u00e0 – Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam – nh\u1eadn \u0111\u1ecbnh: \u201cKhi t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 t\u0103ng l\u00ean do kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT d\u1eabn t\u1edbi hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 gi\u1ea3m, nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd kh\u00f4ng s\u1eb5n s\u00e0ng \u0111\u1ea7u t\u01b0 c\u00e1c lo\u1ea1i c\u00f4ng ngh\u1ec7 m\u1edbi \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra c\u00e1c th\u1ebf h\u1ec7 ph\u00e2n b\u00f3n m\u1edbi. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp \u1ea3nh h\u01b0\u1edfng t\u1edbi b\u00e0 con n\u00f4ng d\u00e2n\u201d.<\/p>\n

Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea c\u1ee7a Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam, t\u1eeb n\u0103m 2015 \u0111\u1ebfn nay, m\u1ed7i n\u0103m, ch\u00fang ta nh\u1eadp kh\u1ea9u kho\u1ea3ng tr\u00ean 4 tri\u1ec7u t\u1ea5n ph\u00e2n b\u00f3n ch\u1ee7 y\u1ebfu t\u1eeb c\u00e1c n\u01b0\u1edbc: Trung Qu\u1ed1c, Indonesia, Malaysia… tr\u1ecb gi\u00e1 kho\u1ea3ng 1,33 t\u1ec9 USD. Nh\u1eefng s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n ngo\u1ea1i n\u00e0y c\u00f3 m\u1ee9c gi\u00e1 t\u01b0\u01a1ng \u0111\u1ed1i \u01b0u \u0111\u00e3i so v\u1edbi ph\u00e2n b\u00f3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc do c\u0169ng kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf VAT theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf 71. Do \u0111\u00f3, c\u00e1c s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n trong n\u01b0\u1edbc ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi s\u1ef1 c\u1ea1nh tranh r\u1ea5t l\u1edbn c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, do l\u1ee3i th\u1ebf c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t, v\u00e0 \u0111a ph\u1ea7n l\u00e0 c\u00e1c n\u01b0\u1edbc thu\u1ed9c kh\u1ed1i ASEAN \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t 0% theo Hi\u1ec7p \u0111\u1ecbnh ATIGA. B\u1edfi v\u1eady, vi\u1ec7c \u0111\u01b0a ph\u00e2n b\u00f3n tr\u1edf l\u1ea1i nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng nh\u1eefng s\u1ebd t\u0103ng thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c vi\u1ec7c nh\u1eadp kh\u1ea9u \u1ed3 \u1ea1t ph\u00e2n b\u00f3n ngo\u1ea1i v\u1edbi gi\u00e1 r\u1ebb.<\/p>\n

PGS.TS \u0110inh Tr\u1ecdng Th\u1ecbnh (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh) ph\u00e2n t\u00edch: \u201cV\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, n\u1ebfu \u0111\u00e1nh thu\u1ebf VAT v\u1edbi ph\u00e2n b\u00f3n th\u00ec l\u1eadp t\u1ee9c ph\u00e2n b\u00f3n ngo\u1ea1i nh\u1eadp c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf VAT. V\u00e0 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ngay khi nh\u1eadp l\u01b0\u1ee3ng ph\u00e2n b\u00f3n v\u00e0o bi\u00ean gi\u1edbi l\u00e0 \u0111\u00e3 \u0111\u00e1nh thu\u1ebf r\u1ed3i v\u00e0 ng\u00e2n s\u00e1ch thu \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n t\u1eeb thu\u1ebf VAT \u0111\u00f3. Nh\u01b0ng \u0111\u1ed3ng th\u1eddi, thu\u1ebf VAT \u0111\u00f3 l\u00e0m cho gi\u00e1 ph\u00e2n b\u00f3n cao l\u00ean v\u00e0 n\u00f3 l\u00e0m cho n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a DN trong n\u01b0\u1edbc c\u0169ng \u0111\u01b0\u1ee3c n\u00e2ng theo\u201d.<\/p>\n

Hi\u1ec7n nhu c\u1ea7u ti\u00eau th\u1ee5 ph\u00e2n b\u00f3n c\u1ee7a Vi\u1ec7t Nam l\u00e0 kho\u1ea3ng 11 tri\u1ec7u t\u1ea5n\/n\u0103m trong \u0111\u00f3 ch\u1ee7 y\u1ebfu l\u00e0 ph\u00e2n b\u00f3n v\u00f4 c\u01a1 v\u1edbi kho\u1ea3ng 10 tri\u1ec7u t\u1ea5n. T\u1eeb n\u0103m 2015 \u0111\u1ebfn nay, s\u1ea3n l\u01b0\u1ee3ng ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u li\u00ean t\u1ee5c t\u0103ng l\u00ean, v\u1edbi gi\u00e1 r\u1ebb do \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf GTGT khi\u1ebfn cho cu\u1ed9c v\u1eadn \u0111\u1ed9ng \u201cNg\u01b0\u1eddi Vi\u1ec7t Nam d\u00f9ng h\u00e0ng Vi\u1ec7t Nam\u201d kh\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 nh\u01b0 k\u1ef3 v\u1ecdng.<\/p>\n

\u1ea2nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf t\u1edbi\u00a0doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc<\/em><\/strong><\/p>\n

Theo s\u1ed1 li\u1ec7u c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc g\u1eedi T\u1eadp \u0111o\u00e0n H\u00f3a ch\u1ea5t Vi\u1ec7t Nam (Vinachem) n\u0103m 2019, s\u1ed1 thu\u1ebf VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p ph\u00e2n b\u00f3n trong T\u1eadp \u0111o\u00e0n H\u00f3a ch\u1ea5t Vi\u1ec7t Nam t\u1eeb n\u0103m 2015 \u0111\u1ebfn nay \u0111\u00e3 l\u00e0 h\u01a1n 3.000 t\u1ec9 \u0111\u1ed3ng, ri\u00eang n\u0103m 2018 l\u00e0 tr\u00ean 583 t\u1ec9 \u0111\u1ed3ng. Ri\u00eang hai doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ea1m URE l\u1edbn nh\u1ea5t c\u1ea3 n\u01b0\u1edbc thu\u1ed9c T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam l\u00e0 T\u1ed5ng C\u00f4ng ty Ph\u00e2n b\u00f3n v\u00e0 H\u00f3a ch\u1ea5t D\u1ea5u kh\u00ed (\u0110\u1ea1m Ph\u00fa M\u1ef9) v\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u kh\u00ed C\u00e0 Mau (\u0110\u1ea1m C\u00e0 Mau) c\u0169ng l\u00ean t\u1edbi h\u00e0ng ngh\u00ecn t\u1ec9 \u0111\u1ed3ng.<\/em><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh ki\u1ebfn ngh\u1ecb \u0111\u01b0a ph\u00e2n b\u00f3n tr\u1edf l\u1ea1i m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf GTGT<\/strong><\/p>\n

V\u1ee5 ch\u00ednh s\u00e1ch Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) cho bi\u1ebft, ki\u1ebfn ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c \u0111\u01b0a m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n tr\u1edf l\u1ea1i di\u1ec7n ch\u1ecbu thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o xin \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

Trong ho\u00e0n c\u1ea3nh n\u1ec1n n\u00f4ng nghi\u1ec7p v\u00e0 n\u00f4ng d\u00e2n c\u1ea3 n\u01b0\u1edbc \u0111ang l\u00e2m v\u00e0o kh\u00f3 kh\u0103n do d\u1ecbch b\u1ec7nh COVID-19, bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu, h\u1ea1n m\u1eb7n… ph\u1ee9c t\u1ea1p, kh\u00f3 l\u01b0\u1eddng nh\u01b0 hi\u1ec7n nay khi c\u00f3 t\u1edbi 5 t\u1ec9nh c\u00f4ng b\u1ed1 thi\u00ean tai, c\u00e1c doanh nghi\u1ec7p ph\u00e2n b\u00f3n trong n\u01b0\u1edbc v\u00e0 Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam b\u00e0y t\u1ecf mong s\u1edbm \u0111\u01b0\u1ee3c xem x\u00e9t, s\u1eeda \u0111\u1ed5i nh\u1eefng b\u1ea5t c\u1eadp trong ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u1edbi s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3. Tr\u01b0\u1edbc tr\u1ef1c th\u1ea1ng tr\u00ean, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf 71 \u0111\u1ed1i v\u1edbi s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n. Theo \u0111\u00f3, ki\u1ebfn ngh\u1ecb \u0111\u01b0a m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c 0% ho\u1eb7c 5%.<\/p>\n

C\u1ee5 th\u1ec3, t\u1ea1i kho\u1ea3n 3a \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt thu\u1ebf 71, quy \u0111\u1ecbnh ph\u00e2n b\u00f3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Nh\u01b0ng sau khi nh\u1eadn \u0111\u01b0\u1ee3c ki\u1ebfn ngh\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 nghi\u00ean c\u1ee9u, t\u00ednh to\u00e1n ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf sang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% v\u00e0o n\u1ed9i dung s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf GTGT.<\/p>\n

C\u0169ng theo B\u1ed9 T\u00e0i ch\u00ednh, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 xem x\u00e9t v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh chu\u1ea9n b\u1ecb c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf GTGT \u0111\u1ec3 tr\u00ecnh Qu\u1ed1c h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, mu\u1ed1n s\u1eeda \u0111\u1ed5i lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o Ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt c\u1ee7a Qu\u1ed1c h\u1ed9i, nh\u01b0ng hi\u1ec7n nay, d\u1ef1 \u00e1n Lu\u1eadt thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh h\u1ecdp Qu\u1ed1c h\u1ed9i k\u1ef3 n\u00e0y.<\/p>\n

TH\u1ebe VINH (T\u1ed4NG H\u1ee2P)<\/strong><\/p>\n

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

Lao \u0111\u1ed9ng (Th\u1eddi s\u1ef1) 07-6-2020:<\/em><\/strong><\/p>\n

https:\/\/laodong.vn\/lao-dong-cuoi-tuan\/nha-nuoc-doanh-nghiep-va-nong-dan-deu-thiet-810236.ldo<\/em><\/a><\/p>\n

(64\/1.780)
\n<\/em><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

(L\u0110) – Nh\u1eefng n\u0103m qua, Ch\u00ednh ph\u1ee7 c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc nh\u1eb1m m\u1ee5c ti\u00eau ch\u1ee7 \u0111\u1ed9ng ngu\u1ed3n ph\u00e2n b\u00f3n ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p, gi\u1ea3m d\u1ea7n ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ee7 tr\u01b0\u01a1ng quan tr\u1ecdng gi\u00fap Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ti\u1ebft cung […]<\/p>\n","protected":false},"author":3,"featured_media":25513,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.568. 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