{"id":26426,"date":"2017-09-14T13:27:43","date_gmt":"2017-09-14T06:27:43","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26426"},"modified":"2022-06-19T11:17:57","modified_gmt":"2022-06-19T04:17:57","slug":"1-505-can-su-danh-gia-cu-the-cac-tac-dong-khi-sua-doi-bo-sung-mot-so-dieu-cua-5-luat-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-505-can-su-danh-gia-cu-the-cac-tac-dong-khi-sua-doi-bo-sung-mot-so-dieu-cua-5-luat-thue\/","title":{"rendered":"1.505. C\u1ea7n s\u1ef1 \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 c\u00e1c t\u00e1c \u0111\u1ed9ng khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 lu\u1eadt thu\u1ebf"},"content":{"rendered":"<div class=\"post-summary\"><strong>(\u0110CS) &#8211; S\u00e1ng 14\/9, t\u1ea1i H\u00e0 N\u1ed9i, Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) t\u1ed5 ch\u1ee9c \u201cH\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\u201d.<\/strong><\/div>\n<div class=\"clear\"><\/div>\n<div class=\"post-content\">\n<div>\n<div><em><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/file1.dangcongsan.vn\/DATA\/0\/2017\/09\/5_luat_tsualai-16_46_29_236.jpg\" alt=\"\" width=\"647\" height=\"356\" \/><\/em><\/div>\n<div><em>H\u00ecnh \u1ea3nh t\u1ea1i h\u1ed9i th\u1ea3o (\u1ea2nh: M.P)<\/em><\/div>\n<p>Ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i th\u1ea3o, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n &#8211; Tr\u01b0\u1edfng ban ph\u00e1p ch\u1ebf\u00a0 (VCCI) kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c s\u1eeda \u0111\u1ed5i, \u0111i\u1ec1u ch\u1ec9nh 5 lu\u1eadt thu\u1ebf l\u1ea7n n\u00e0y s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn h\u01a1n 30 nh\u00f3m ch\u00ednh s\u00e1ch kh\u00e1c nhau v\u00e0 nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau. N\u00f3 c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u00e0nh \u00f4 t\u00f4, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn n\u01b0\u1edbc ng\u1ecdt, \u0111\u1ed3 u\u1ed1ng, thu\u1ed1c l\u00e1, ng\u00e2n h\u00e0ng\u2026 Do di\u1ec7n t\u00e1c \u0111\u1ed9ng c\u1ee7a \u0111\u1ec1 \u00e1n thu\u1ebf r\u1ea5t l\u1edbn v\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean n\u00f3 s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn \u0111\u00f4ng \u0111\u1ea3o ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p>\u0110\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh, \u00f4ng Tr\u01b0\u01a1ng B\u00e1 Tu\u1ea5n &#8211; Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh cho bi\u1ebft, h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf ban h\u00e0nh th\u1eddi gian qua c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u1ea1t m\u1ee5c ti\u00eau, y\u00eau c\u1ea7u ban h\u00e0nh, tuy nhi\u00ean c\u1ea7n thi\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, nh\u1eb1m ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf, c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p nh\u01b0: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean&#8230;<\/p>\n<p>\u00d4ng Tu\u1ea5n c\u0169ng cho bi\u1ebft th\u00eam, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0: Ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd; thay \u0111\u1ed5i thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng v\u00e0 ng\u00e0nh ngh\u1ec1; ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>C\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung v\u1ec1 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng n\u01b0\u1edbc ng\u1ecdt; thay \u0111\u1ed5i gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 c\u00f3 t\u1ef7 l\u1ec7 n\u1ed9i \u0111\u1ecba h\u00f3a cao; thay \u0111\u1ed5i m\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 b\u00e1n t\u1ea3i&#8230;<\/p>\n<p>Ngo\u00e0i ra, c\u00f3 s\u1ef1 s\u1eeda \u0111\u1ed5i b\u1ed5 sung v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba; thu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; ch\u00ednh s\u00e1ch v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t, gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao. \u0110\u1ed3ng th\u1eddi, \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean v\u1edbi 4 nh\u00f3m v\u1ea5n \u0111\u1ec1 nh\u01b0 s\u1eeda \u0111\u1ed5i n\u1ed9i dung v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean v\u1edbi n\u01b0\u1edbc s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n, t\u00e0i nguy\u00ean xu\u1ea5t kh\u1ea9u&#8230;<\/p>\n<p>T\u1ea1i h\u1ed9i th\u1ea3o, nhi\u1ec1u chuy\u00ean gia v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 g\u00f3p \u00fd cho \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 lu\u1eadt thu\u1ebf.<\/p>\n<p>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<p>C\u00f2n\u00a0 theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt <span style=\"color: #713817;\">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.<\/p>\n<p>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ki\u1ebfn ngh\u1ecb, kh\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.<\/p>\n<p>T\u1ea1i h\u1ed9i th\u1ea3o, c\u00e1c doanh nghi\u1ec7p v\u00e0 m\u1ed9t s\u1ed1 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&#8230; \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<p>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<p>Sau khi nghe t\u1ea5t c\u1ea3 \u00fd ki\u1ebfn c\u1ee7a doanh nghi\u1ec7p, \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 doanh nghi\u1ec7p.\/.<\/p>\n<\/div>\n<\/div>\n<p><strong>Minh Ph\u01b0\u01a1ng<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>\u0110\u00e1ng C\u1ed9ng s\u1ea3n (Kinh t\u1ebf) 14-9-2017:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/dangcongsan.vn\/kinh-te\/can-su-danh-gia-cu-the-cac-tac-dong-khi-sua-doi-bo-sung-mot-so-dieu-cua-5-luat-thue-454033.html\">http:\/\/dangcongsan.vn\/kinh-te\/can-su-danh-gia-cu-the-cac-tac-dong-khi-sua-doi-bo-sung-mot-so-dieu-cua-5-luat-thue-454033.html<\/a><\/em><\/p>\n<p><em>(149\/917)<\/em><\/p>\n<p>&nbsp;","protected":false},"excerpt":{"rendered":"<p>(\u0110CS) &#8211; S\u00e1ng 14\/9, t\u1ea1i H\u00e0 N\u1ed9i, Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) t\u1ed5 ch\u1ee9c \u201cH\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\u201d. H\u00ecnh \u1ea3nh t\u1ea1i h\u1ed9i th\u1ea3o (\u1ea2nh: M.P) Ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i th\u1ea3o, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n &#8211; Tr\u01b0\u1edfng ban ph\u00e1p [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":26438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>1.505. 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