{"id":26423,"date":"2017-09-14T13:24:41","date_gmt":"2017-09-14T06:24:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26423"},"modified":"2022-06-19T11:17:27","modified_gmt":"2022-06-19T04:17:27","slug":"1-502-bo-tai-chinh-se-tiep-thu-y-kien-doanh-nghiep-de-sua-doi-5-luat-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-502-bo-tai-chinh-se-tiep-thu-y-kien-doanh-nghiep-de-sua-doi-5-luat-thue\/","title":{"rendered":"1.502. B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ti\u1ebfp thu \u00fd ki\u1ebfn doanh nghi\u1ec7p \u0111\u1ec3 s\u1eeda \u0111\u1ed5i 5 Lu\u1eadt thu\u1ebf"},"content":{"rendered":"(HQ) – Theo \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ti\u1ebfp thu \u0111\u1ea7y \u0111\u1ee7 \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c hi\u1ec7p h\u1ed9i, DN v\u00e0 ng\u01b0\u1eddi d\u00e2n v\u1ec1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 Lu\u1eadt thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng s\u1ebd ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan \u0111\u1ec3 nghi\u00ean c\u1ee9u, t\u1ea1o s\u1ef1 \u0111\u1ed3ng b\u1ed9, \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u \u0111\u1ec1 ra.\u00a0<\/strong><\/p>\n

\"\"<\/em><\/p>\n

\u0110\u00f4ng \u0111\u1ea3o DN, hi\u1ec7p h\u1ed9i v\u00e0 chuy\u00ean gia \u0111\u00e3 tham d\u1ef1 h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 s\u1eeda \u0111\u1ed5i 5 Lu\u1eadt thu\u1ebf. \u1ea2nh: H.D\u1ecbu<\/em><\/p>\n

\u0110\u00e2y l\u00e0 kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a \u00f4ng Tr\u01b0\u01a1ng B\u00e1 Tu\u1ea5n, Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i h\u1ed9i th\u1ea3o g\u00f3p \u00fd \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 Lu\u1eadt thu\u1ebf do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c ng\u00e0y 14\/9 t\u1ea1i H\u00e0 N\u1ed9i.<\/p>\n

Minh b\u1ea1ch thu \u2013 chi<\/strong><\/p>\n

H\u1ed9i th\u1ea3o \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m, tham d\u1ef1 \u0111\u00f4ng \u0111\u1ea3o c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p (DN), c\u00e1c hi\u1ec7p h\u1ed9i v\u00e0 chuy\u00ean gia kinh t\u1ebf. Nguy\u00ean nh\u00e2n do vi\u1ec7c s\u1eeda \u0111\u1ed5i 5 Lu\u1eadt thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn nhi\u1ec1u l\u0129nh v\u1ef1c, nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eeb ng\u01b0\u1eddi d\u00e2n t\u1edbi DN.<\/p>\n

Theo \u00f4ng Tr\u01b0\u01a1ng B\u00e1 Tu\u1ea5n, t\u00ecnh h\u00ecnh kinh t\u1ebf th\u1ebf gi\u1edbi v\u00e0 khu v\u1ef1c ti\u1ebfp t\u1ee5c di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, c\u00f9ng v\u1edbi qu\u00e1 tr\u00ecnh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf \u0111\u1eb7t ra kh\u00f4ng \u00edt kh\u00f3 kh\u0103n, r\u1ee7i ro. H\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf ban h\u00e0nh th\u1eddi gian qua \u0111\u00e3 c\u01a1 b\u1ea3n \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau. Tuy nhi\u00ean, h\u1ec7 th\u1ed1ng n\u00e0y \u0111\u1ebfn nay c\u1ea7n ph\u1ea3i nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eb1m m\u1ee5c ti\u00eau c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau c\u1ea3i c\u00e1ch, x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ed3ng b\u1ed9, ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf; \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u00e0 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho DN\u2026<\/p>\n

V\u1edbi nh\u1eefng nguy\u00ean nh\u00e2n n\u00eau tr\u00ean, c\u00e1c chuy\u00ean gia v\u00e0 DN t\u1ea1i h\u1ed9i th\u1ea3o \u0111\u1ec1u \u0111\u1ed3ng t\u00ecnh v\u1edbi \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i 5 Lu\u1eadt thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Tuy nhi\u00ean, theo chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan, khi \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t, B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan c\u1ea7n c\u00f3 gi\u1ea3i tr\u00ecnh, \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng khi t\u0103ng hay gi\u1ea3m thu\u1ebf, c\u00f3 th\u1ef1c s\u1ef1 \u0111\u1ea3m b\u1ea3o t\u0103ng thu ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea3m b\u1ea3o b\u1ec1n v\u1eefng hay kh\u00f4ng\u2026<\/p>\n

\u201cCh\u00ednh s\u00e1ch thu\u1ebf ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c l\u0129nh v\u1ef1c, ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c kinh t\u1ebf. Theo ch\u01b0\u01a1ng tr\u00ecnh t\u00e1i c\u01a1 c\u1ea5u kinh t\u1ebf, tinh th\u1ea7n khuy\u1ebfn kh\u00edch ng\u00e0nh n\u00e0y, ph\u00e1t tri\u1ec3n ng\u00e0nh kia \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua thu\u1ebf v\u00ec \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng. N\u1ebfu kh\u00f4ng s\u1ebd x\u1ea3y ra hi\u1ec7n t\u01b0\u1ee3ng tr\u00e9o ngoe l\u00e0 mu\u1ed1n ph\u00e1t tri\u1ec3n m\u1ed9t ng\u00e0nh nh\u01b0ng l\u1ea1i \u00e1p d\u1ee5ng thu\u1ebf t\u0103ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c\u201d, b\u00e0 Ph\u1ea1m Chi Lan nh\u1ea5n m\u1ea1nh.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span>, thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi ti\u00eau th\u1ee5, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng, tuy nhi\u00ean v\u1eabn \u1ea3nh h\u01b0\u1edfng t\u0103ng chi ph\u00ed, gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 n\u1ec1n s\u1ea3n xu\u1ea5t kinh doanh n\u00f3i chung. V\u00ec th\u1ebf, c\u00e1c c\u01a1 quan so\u1ea1n th\u1ea3o c\u1ea7n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 thu \u0111\u00fang, thu \u0111\u1ee7, c\u00f4ng b\u1eb1ng \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu.<\/em><\/p>\n

\u201cKh\u00f4ng n\u00ean \u00e1p c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau, m\u00e0 n\u00ean \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ef1 \u0111\u01a1n gi\u1ea3n, c\u00f4ng b\u1eb1ng, thu\u1eadn ti\u1ec7n trong vi\u1ec7c \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh, \u0111an xen nhau \u0111\u1ed3ng th\u1eddi c\u0169ng tr\u00e1nh vi\u1ec7c l\u1ee3i d\u1ee5ng tr\u1ed1n thu\u1ebf, l\u00e1ch thu\u1ebf\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c ki\u1ebfn ngh\u1ecb.<\/em><\/p>\n

C\u0169ng b\u00e0n v\u1ec1 thu\u1ebf GTGT, theo b\u00e0 \u0110\u1eb7ng Th\u1ecb B\u00ecnh An, chuy\u00ean gia cao c\u1ea5p v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan, C\u00f4ng ty TNHH t\u01b0 v\u1ea5n thu\u1ebf C&A, hi\u1ec7n nay, thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a Vi\u1ec7t Nam so v\u1edbi m\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f3 th\u1ec3 th\u1ea5p nh\u01b0ng k\u1ebft c\u1ea5u thu\u1ebf GTGT trong t\u1ed5ng s\u1ed1 thu ng\u00e2n s\u00e1ch so v\u1edbi m\u1ed9t s\u1ed1 n\u01b0\u1edbc l\u1ea1i cao.<\/p>\n

V\u00ec th\u1ebf, b\u00e0 An \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n nghi\u00ean c\u1ee9u tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u00e0 Qu\u1ed1c h\u1ed9i ban h\u00e0nh c\u00e1c Lu\u1eadt thu\u1ebf m\u1edbi nh\u1eb1m \u0111i\u1ec1u ti\u1ebft ngu\u1ed3n thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh ph\u00f9 h\u1ee3p v\u1edbi n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng nh\u1eb1m t\u0103ng thu ng\u00e2n s\u00e1ch, thay \u0111\u1ed5i k\u1ebft c\u1ea5u thu ng\u00e2n s\u00e1ch m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n

H\u01a1n n\u1eefa, v\u1ecb chuy\u00ean gia n\u00e0y c\u0169ng \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh n\u00ean xem x\u00e9t l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo h\u01b0\u1edbng: Ch\u1ecdn m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a th\u1eadt \u0111\u1eb7c bi\u1ec7t v\u1edbi t\u00ean c\u1ee5 th\u1ec3 \u0111\u1ec3 quy \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT; Ho\u1eb7c l\u00e0m r\u00f5 ti\u00eau ch\u00ed ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT\/\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% v\u00e0 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng d\u1ec5 l\u1eabn nh\u01b0 s\u1ea3n ph\u1ea9n ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, t\u00e0i nguy\u00ean…<\/p>\n

C\u1ea7n s\u1ef1 th\u1ed1ng nh\u1ea5t<\/strong><\/p>\n

Ngo\u00e0i ra, t\u1ea1i h\u1ed9i th\u1ea3o, c\u00e1c DN v\u00e0 hi\u1ec7p h\u1ed9i c\u0169ng n\u00eau ra ki\u1ebfn ngh\u1ecb \u0111\u01a1n v\u1ecb so\u1ea1n th\u1ea3o l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh n\u00ean ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan nh\u01b0: B\u1ed9 Y t\u1ebf, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng… \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng ch\u00ednh s\u00e1ch ph\u00f9 h\u1ee3p nh\u1ea5t, tr\u00e1nh \u0111\u00e1nh nh\u1ea7m thu\u1ebf v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng.<\/p>\n

Tuy nhi\u00ean, theo c\u00e1c chuy\u00ean gia, ngo\u00e0i vi\u1ec7c s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh n\u00ean t\u00ecm ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 th\u1ed1ng nh\u1ea5t c\u00e1c lu\u1eadt thu\u1ebf b\u1edfi c\u00f2n nhi\u1ec1u lo\u1ea1i thu\u1ebf kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c x\u00e9t s\u1eeda \u0111\u1ed5i trong l\u1ea7n n\u00e0y.<\/p>\n

\u201cC\u00f9ng v\u1edbi 5 Lu\u1eadt tr\u00ean, 5 Lu\u1eadt kh\u00e1c v\u1ec1 thu\u1ebf (Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf) c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u ph\u01b0\u01a1ng \u00e1n so\u1ea1n th\u1ea3o m\u1ed9t B\u1ed9 lu\u1eadt thu\u1ebf chung\u201d, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t.<\/em><\/p>\n

V\u1edbi \u00fd ki\u1ebfn n\u00e0y, chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan cho r\u1eb1ng, c\u00e1c c\u01a1 quan so\u1ea1n th\u1ea3o ph\u00e1p lu\u1eadt n\u00ean nh\u00ecn t\u00e1c \u0111\u1ed9ng \u1edf t\u1ea5t c\u1ea3 kh\u00eda c\u1ea1nh, kh\u00f4ng th\u1ec3 t\u00e1ch ri\u00eang v\u00ec ng\u01b0\u1eddi d\u00e2n v\u00e0 DN v\u1eabn c\u00f2n ch\u1ecbu nhi\u1ec1u chi ph\u00ed v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/p>\n

Sau khi nghe t\u1ea5t c\u1ea3 \u00fd ki\u1ebfn c\u1ee7a DN, \u0111\u1ea1i di\u1ec7n hi\u1ec7p h\u1ed9i v\u00e0 chuy\u00ean gia t\u1ea1i h\u1ed9i th\u1ea3o, \u00f4ng Tr\u01b0\u01a1ng B\u00e1 Tu\u1ea5n kh\u1eb3ng \u0111\u1ecbnh B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ti\u1ebfp thu c\u00e1c \u00fd ki\u1ebfn tr\u1ef1c ti\u1ebfp g\u00f3p \u00fd v\u00e0 \u00fd ki\u1ebfn n\u00eau th\u00eam \u0111\u1ec3 ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o tr\u00ecnh Ch\u00ednh ph\u1ee7. \u00d4ng Tu\u1ea5n c\u0169ng cho r\u1eb1ng, d\u1ef1 \u00e1n lu\u1eadt c\u00f3 t\u00e1c \u0111\u1ed9ng, ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng l\u1edbn n\u00ean B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i \u0111\u00e1nh gi\u00e1, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh \u0111\u1ec3 nghi\u00ean c\u1ee9u, th\u1ed1ng nh\u1ea5t, gi\u00fap ho\u00e0n thi\u1ec7n d\u1ef1 \u00e1n lu\u1eadt m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 DN.<\/p>\n

H\u01b0\u01a1ng D\u1ecbu<\/strong><\/p>\n

——————<\/p>\n

H\u1ea3i quan (T\u00e0i ch\u00ednh) 14-9-2017:<\/em><\/strong><\/p>\n

https:\/\/haiquanonline.com.vn\/bo-tai-chinh-se-tiep-thu-y-kien-doanh-nghiep-de-sua-doi-5-luat-thue-38475.html<\/em><\/p>\n

(113\/1.206)<\/em>","protected":false},"excerpt":{"rendered":"

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