{"id":26427,"date":"2017-09-14T13:28:44","date_gmt":"2017-09-14T06:28:44","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26427"},"modified":"2022-06-13T13:37:07","modified_gmt":"2022-06-13T06:37:07","slug":"1-506-ba-pham-chi-lan-truy-bo-tai-chinh-ve-cach-danh-gia-tac-dong-khi-tang-thue-vat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-506-ba-pham-chi-lan-truy-bo-tai-chinh-ve-cach-danh-gia-tac-dong-khi-tang-thue-vat\/","title":{"rendered":"1.506. B\u00e0 Ph\u1ea1m Chi Lan &#8216;truy&#8217; B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 c\u00e1ch \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng khi t\u0103ng thu\u1ebf VAT"},"content":{"rendered":"<strong>(MTG) &#8211; \u201cB\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a n\u00f3i \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o? T\u0103ng thu ng\u00e2n s\u00e1ch th\u00eam bao nhi\u00eau? T\u0103ng thu c\u00f3 b\u1ec1n v\u1eefng kh\u00f4ng hay ch\u1ec9 cho m\u1ea5y n\u0103m \u0111\u1ea7u r\u1ed3i \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp? T\u00e1c \u0111\u1ed9ng v\u1edbi c\u00e1c ng\u00e0nh, v\u1edbi n\u1ec1n kinh t\u1ebf nh\u01b0 n\u00e0o?\u201c, chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan n\u00f3i.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-26441 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/1506-450x248.jpg\" alt=\"\" width=\"686\" height=\"378\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/1506-450x248.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/1506.jpg 545w\" sizes=\"auto, (max-width: 686px) 100vw, 686px\" \/><\/p>\n<p><em>Chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan n\u00eau quan \u0111i\u1ec3m v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em><\/p>\n<p>T\u1ea1i h\u1ed9i th\u1ea3o v\u1ec1 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i 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) t\u1ed5 ch\u1ee9c ng\u00e0y 14.9, chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan b\u00e0y t\u1ecf nghi v\u1ea5n v\u1edbi c\u00e1ch \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c t\u0103ng thu\u1ebf l\u1ea7n n\u00e0y. &#8220;B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a n\u00f3i \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o? T\u0103ng thu ng\u00e2n s\u00e1ch th\u00eam bao nhi\u00eau? T\u0103ng thu c\u00f3 b\u1ec1n v\u1eefng kh\u00f4ng hay ch\u1ec9 cho m\u1ea5y n\u0103m \u0111\u1ea7u r\u1ed3i \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp? T\u00e1c \u0111\u1ed9ng v\u1edbi c\u00e1c ng\u00e0nh, v\u1edbi n\u1ec1n kinh t\u1ebf nh\u01b0 n\u00e0o?&#8221;, b\u00e0\u00a0Ph\u1ea1m Chi Lan n\u00f3i.<\/p>\n<p>B\u00e0 Lan c\u0169ng cho r\u1eb1ng, Ngh\u1ecb quy\u1ebft 07 n\u00f3i nhi\u1ec1u v\u1ec1 ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch kh\u00f4ng\u00a0ch\u1ec9 d\u1ef1a tr\u00ean ngu\u1ed3n thu. T\u1ea1o ra b\u1ed9i chi ng\u00e2n s\u00e1ch l\u00e0 do chi ti\u00eau, \u0111\u1ea7u t\u01b0 b\u1ea5t h\u1ee3p l\u00fd. \u201cN\u1ebfu ch\u00fang ta ch\u1ec9 t\u00ednh \u0111\u1ebfn kh\u00eda c\u1ea1nh thu c\u1ee7a ng\u00e2n s\u00e1ch th\u00f4i th\u00ec kh\u00f4ng \u0111\u1ee7\u201d, b\u00e0 nh\u1eadn \u0111\u1ecbnh.<\/p>\n<p>\u201cChi\u1ebfn l\u01b0\u1ee3c thu\u1ebf 2011-2020 \u0111\u01b0\u1ee3c \u0111\u1ec1 ra t\u1eeb l\u00e2u nh\u01b0ng \u0111\u1ebfn nay kh\u00f4ng r\u00f5\u00a0c\u00f3 c\u00f2n h\u1ee3p l\u00fd hay kh\u00f4ng nh\u01b0ng ch\u00fang ta v\u1eabn b\u00e1m l\u1ea5y. T\u00f4i\u00a0cho r\u1eb1ng c\u1ea7n ph\u1ea3i xem l\u1ea1i. Ch\u00ednh s\u00e1ch thu\u1ebf \u01b0u \u0111\u00e3i qu\u00e1 nhi\u1ec1u v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 l\u1ea1i g\u00e2y h\u1ea1i ch\u1ee9 kh\u00f4ng ph\u1ea3i mang l\u1ea1i l\u1ee3i \u00edch cho n\u1ec1n kinh t\u1ebf\u201d, b\u00e0 Lan n\u00f3i th\u00eam.<\/p>\n<p>Theo b\u00e0 Ph\u1ea1m Chi Lan, vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c s\u1eeda 5 lu\u1eadt thu\u1ebf n\u00e0y n\u1ebfu do B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n th\u00ec kh\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan. \u201c\u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng ph\u1ea3i do nh\u1eefng \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp l\u00e0m, ch\u1ee9 hi\u1ec7n nay anh ch\u1ec9 nh\u1eb1m t\u0103ng thu m\u00e0 n\u00f3i t\u00e1c \u0111\u1ed9ng th\u00ec kh\u00f4ng th\u1ec3 n\u00e0o kh\u00e1ch quan \u0111\u01b0\u1ee3c\u201d.<\/p>\n<p>\u00d4ng Nguy\u1ec5n Ti\u1ebfn V\u1ef5, Ph\u00f3 ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i Bia &#8211; R\u01b0\u1ee3u &#8211; N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam cho r\u1eb1ng 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 r\u1ea5t l\u1edbn nh\u01b0ng B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ebfn n\u1ec1n kinh t\u1ebf.<\/p>\n<p>\u201cN\u1ebfu lu\u1eadt \u0111\u01b0\u1ee3c ban h\u00e0nh s\u1ebd khi\u1ebfn gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m n\u01b0\u1edbc gi\u1ea3i kh\u00e1t tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u0103ng 12%, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u01b0\u1ee3ng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m. \u0110\u1ed3ng th\u1eddi, chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m s\u1ebd t\u0103ng l\u00ean do m\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng cho \u0111\u01b0\u1eddng. T\u1ea5t c\u1ea3 nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y s\u1ebd g\u00e2y ra h\u1ec7 l\u1ee5y nh\u01b0: t\u0103ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, gi\u1ea3m kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, gi\u1ea3m doanh thu k\u00e9o d\u00e0i c\u00f3 th\u1ec3 s\u1ebd l\u00e0m gi\u1ea3m lao \u0111\u1ed9ng\u2026 \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edbng l\u1edbn nh\u1ea5t t\u1eeb vi\u1ec7c thay \u0111\u1ed5i n\u00e0y ch\u00ednh l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam\u201d, \u00f4ng V\u1ef5 n\u00f3i.<\/p>\n<p>Theo v\u1ecb n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra 3 c\u01a1 s\u1edf \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ng\u1ecdt: c\u01a1 c\u1ea5u l\u1ea1i thu\u1ebf \u0111\u1ec3 t\u0103ng ng\u00e2n s\u00e1ch, ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng qu\u1ed1c t\u1ebf v\u00e0 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe ng\u01b0\u1eddi ti\u00eau d\u00f9ng, c\u1ee5 th\u1ec3 l\u00e0 b\u1ec7nh b\u00e9o ph\u00ec v\u00e0 ti\u1ec3u \u0111\u01b0\u1eddng. \u201cTuy nhi\u00ean, v\u1ea5n \u0111\u1ec1 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe ng\u01b0\u1eddi ti\u00eau d\u00f9ng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ee9ng minh 1 c\u00e1ch khoa h\u1ecdc vi\u1ec7c \u201cli\u1ec7u n\u01b0\u1edbc ng\u1ecdt c\u00f3 ph\u1ea3i l\u00e0 nguy\u00ean nh\u00e2n g\u00e2y ra b\u1ec7nh ti\u1ec3u \u0111\u01b0\u1eddng v\u00e0 b\u00e9o ph\u00ec kh\u00f4ng v\u00e0 li\u1ec7u \u00e1p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ng\u1ecdt c\u00f3 l\u00e0m gi\u1ea3m \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 b\u00e9o ph\u00ec v\u00e0 ti\u1ec3u \u0111\u01b0\u1eddng hay kh\u00f4ng?\u201d, \u00f4ng n\u00f3i.<\/p>\n<p><em>B\u00e0y t\u1ecf \u00fd ki\u1ebfn, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC)\u00a0nh\u1eadn \u0111\u1ecbnh, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e1nh l\u00e0 \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng nh\u01b0ng th\u1ef1c ch\u1ea5t l\u00e0 h\u1ea1n ch\u1ebf ti\u00eau d\u00f9ng, kh\u00f4ng khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng.\u00a0<\/em><\/p>\n<p><em>\u201cC\u1ea7n xem x\u00e9t l\u1ea1i l\u00fd\u00a0do c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ti\u1ebft, h\u1ea1n ch\u1ebf ti\u00eau d\u00f9ng, v\u00ec nguy hi\u1ec3m, \u0111\u1ed9c h\u1ea1i hay v\u00ec xa x\u1ec9, l\u00e3ng ph\u00ed\u2026 hay l\u00fd\u00a0do g\u00ec kh\u00e1c. N\u1ebfu nh\u01b0 v\u00ec \u0111\u1ed9c h\u1ea1i th\u00ec \u0111\u00e3 \u0111\u00e1nh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Do v\u1eady, x\u0103ng c\u00e1c lo\u1ea1i v\u1eeba b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, v\u1eeba b\u1ecb \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. N\u1ebfu v\u00ec xa x\u1ec9 hay l\u00e3ng ph\u00ed th\u00ec ch\u1ec9 ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf bao c\u1ea5p ng\u00e0y x\u01b0a ch\u1ee9 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, khuy\u1ebfn kh\u00edch t\u1ef1 do s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed3ng th\u1eddi\u00a0v\u1edbi vi\u1ec7c khuy\u1ebfn m\u1ea1i, khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n<p>\u0110\u1ed3ng t\u00ecnh v\u1edbi nh\u1eadn x\u00e9t n\u00e0y, \u00f4ng Nguy\u1ec5n H\u1ed3ng Huy (Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i ch\u00e2u \u00c2u t\u1ea1i Vi\u1ec7t Nam) cho r\u1eb1ng \u0111\u1ed1i v\u1edbi \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u1ea7n\u00a0c\u00e2n nh\u1eafc k\u1ef9, b\u1edfi v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n, \u0111\u1ebfn m\u1ecdi lo\u1ea1i h\u00e0ng h\u00f3a. C\u00f2n \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi m\u1eb7t h\u00e0ng n\u01b0\u1edbc ng\u1ecdt th\u00ec c\u01a1 quan so\u1ea1n th\u1ea3o ph\u1ea3i ch\u1ee9ng minh n\u00f3 g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ee9c kh\u1ecfe c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p><strong>Ho\u00e0i Phong<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>M\u1ed9t th\u1ebf gi\u1edbi (T\u00e0i ch\u00ednh \u2013 \u0110\u1ea7u t\u01b0) 14-9-2017:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/motthegioi.vn\/kinh-te-c-67\/tai-chinh-dau-tu-c-98\/ba-pham-chi-lan-truy-bo-tai-chinh-ve-cach-danh-gia-tac-dong-khi-tang-thue-vat-71500.html\">http:\/\/motthegioi.vn\/kinh-te-c-67\/tai-chinh-dau-tu-c-98\/ba-pham-chi-lan-truy-bo-tai-chinh-ve-cach-danh-gia-tac-dong-khi-tang-thue-vat-71500.html<\/a><\/em><\/p>\n<p><em>(165\/916)<\/em>","protected":false},"excerpt":{"rendered":"<p>(MTG) &#8211; \u201cB\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a n\u00f3i \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o? T\u0103ng thu ng\u00e2n s\u00e1ch th\u00eam bao nhi\u00eau? T\u0103ng thu c\u00f3 b\u1ec1n v\u1eefng kh\u00f4ng hay ch\u1ec9 cho m\u1ea5y n\u0103m \u0111\u1ea7u r\u1ed3i \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp? T\u00e1c \u0111\u1ed9ng v\u1edbi c\u00e1c ng\u00e0nh, v\u1edbi n\u1ec1n kinh t\u1ebf nh\u01b0 n\u00e0o?\u201c, chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan n\u00f3i. Chuy\u00ean [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":26441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26427","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 v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>1.506. 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T\u0103ng thu ng\u00e2n s\u00e1ch th\u00eam bao nhi\u00eau? T\u0103ng thu c\u00f3 b\u1ec1n v\u1eefng kh\u00f4ng hay ch\u1ec9 cho m\u1ea5y n\u0103m \u0111\u1ea7u r\u1ed3i \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp? T\u00e1c \u0111\u1ed9ng v\u1edbi c\u00e1c ng\u00e0nh, v\u1edbi n\u1ec1n kinh t\u1ebf nh\u01b0 n\u00e0o?\u201c, chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan n\u00f3i. 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