{"id":26436,"date":"2017-09-15T13:32:59","date_gmt":"2017-09-15T06:32:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26436"},"modified":"2022-06-13T13:52:15","modified_gmt":"2022-06-13T06:52:15","slug":"1-515-ly-do-tang-thue-chua-thuyet-phuc","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-515-ly-do-tang-thue-chua-thuyet-phuc\/","title":{"rendered":"1.515. L\u00fd do t\u0103ng thu\u1ebf ch\u01b0a thuy\u1ebft ph\u1ee5c!"},"content":{"rendered":"(TBKD) – Kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p (DN) m\u00e0 chuy\u00ean gia \u0111\u1ec1u cho r\u1eb1ng nh\u1eefng c\u0103n c\u1ee9 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 lu\u1eadt thu\u1ebf n\u00f3i chung (\u0111\u1eb7c bi\u1ec7t l\u00e0 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c (TT\u0110B), Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng) m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra ch\u01b0a \u0111\u1ee7 s\u1ee9c thuy\u1ebft ph\u1ee5c. Vi\u1ec7c t\u0103ng thu\u1ebf n\u00e0y ch\u01b0a h\u1eb3n khi\u1ebfn ngu\u1ed3n thu s\u1ebd t\u0103ng m\u00e0 c\u00f3 khi l\u1ea1i gi\u1ea3m v\u00ec ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng \u0111\u1ee7 s\u1ee9c chi tr\u1ea3, c\u00f2n DN gi\u1ea3m s\u1ee9c c\u1ea1nh tranh.<\/strong><\/p>\n

\u00d4ng 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, cho bi\u1ebft, trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, c\u1ea7n thi\u1ebft ph\u1ea3i 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 (NSNN), ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho DN.<\/p>\n

V\u00ec v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung v\u1ec1 Lu\u1eadt Thu\u1ebf VAT, Thu\u1ebf TT\u0110B v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng nh\u01b0 n\u01b0\u1edbc ng\u1ecdt, thu\u1ed1c l\u00e1, \u00f4 t\u00f4 b\u00e1n t\u1ea3i\u2026<\/p>\n

T\u1ef1 \u0111\u00e1nh gi\u00e1, c\u00f3 kh\u00e1ch quan?<\/strong><\/p>\n

Tr\u01b0\u1edbc ph\u1ea3n h\u1ed3i c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan \u0111\u1eb7t ra h\u00e0ng lo\u1ea1t c\u00e2u h\u1ecfi cho \u00f4ng Tu\u1ea5n: \u201cT\u0103ng thu cho ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c bao nhi\u00eau; T\u0103ng thu c\u00f3 b\u1ec1n v\u1eefng kh\u00f4ng; C\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n v\u00e0 DN nh\u01b0 th\u1ebf n\u00e0o; Nh\u1eefng ng\u00e0nh n\u00e0o s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u nh\u1ea5t, c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ng\u00e0nh \u0111ang t\u00e1i c\u01a1 c\u1ea5u hay kh\u00f4ng; Tinh th\u1ea7n khuy\u1ebfn kh\u00edch ng\u00e0nh n\u00e0y, kh\u00f4ng khuy\u1ebfn kh\u00edch ng\u00e0nh kh\u00e1c th\u1ec3 hi\u1ec7n trong lu\u1eadt n\u00e0y th\u1ebf n\u00e0o\u201d.<\/p>\n

B\u00e0 Lan b\u0103n kho\u0103n v\u1ec1 c\u0103n c\u1ee9 s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf l\u00e0 ch\u01b0a thuy\u1ebft ph\u1ee5c. Th\u1ee9 nh\u1ea5t, c\u0103n c\u1ee9\u00a0Ngh\u1ecb quy\u1ebft 07 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb \u0111\u1ec1 c\u1eadp t\u1edbi c\u1ea3 c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ng\u00e2n s\u00e1ch m\u00e0 kh\u00f4ng ch\u1ec9 ngu\u1ed3n thu nh\u01b0ng s\u1eeda lu\u1eadt thu\u1ebf n\u00e0y m\u1edbi th\u1ec3 hi\u1ec7n ph\u1ea7n thu c\u00f2n ph\u1ea7n chi ti\u00eau ch\u01b0a h\u1ee3p l\u00fd kh\u00f4ng th\u1ea5y nh\u1eafc t\u1edbi.<\/p>\n

\u201cB\u1ed9i chi ng\u00e2n s\u00e1ch cao l\u00e0 do chi ti\u00eau kh\u00f4ng hi\u1ec7u qu\u1ea3, kh\u00f4ng s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c Nh\u00e0 n\u01b0\u1edbc n\u1eafm trong tay ch\u1ee9 kh\u00f4ng ph\u1ea3i do thu \u00edt. \u0110\u00f3 m\u1edbi l\u00e0 kh\u00eda c\u1ea1nh quan tr\u1ecdng h\u01a1n nhi\u1ec1u\u201d, b\u00e0 Lan th\u1eb3ng th\u1eafn n\u00f3i.<\/p>\n

V\u1ec1 ph\u00eda DN, \u00f4ng Nguy\u1ec5n Ti\u1ebfn V\u1ef5, Ph\u00f3 Ch\u1ee7 t\u1ecbch Th\u01b0\u1eddng tr\u1ef1c Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam (VBA), \u0111\u00e1nh gi\u00e1, b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 d\u1ef1 \u00e1n lu\u1eadt n\u00e0y ch\u01b0a tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi d\u1ef1 \u00e1n lu\u1eadt n\u00e0y s\u1ebd t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf, v\u1edbi ng\u00e0nh c\u00f4ng nghi\u1ec7p n\u01b0\u1edbc gi\u1ea3i kh\u00e1t v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u00f3 l\u1ee3i v\u00e0 h\u1ea1n ch\u1ebf g\u00ec n\u1ebfu th\u00f4ng qua lu\u1eadt n\u00e0y?<\/p>\n

\"\"<\/p>\n

Vi\u1ec7c t\u0103ng thu\u1ebf VAT ch\u01b0a h\u1eb3n khi\u1ebfn ngu\u1ed3n thu \u0111\u00e3 t\u0103ng m\u00e0 c\u00f3 khi l\u1ea1i gi\u1ea3m v\u00ec ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng \u0111\u1ee7 s\u1ee9c chi tr\u1ea3<\/em><\/p>\n

Theo VBA, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra ba c\u01a1 s\u1edf \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf TT\u0110B \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; 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.<\/p>\n

Tuy nhi\u00ean, theo VBA, c\u00e1c c\u01a1 s\u1edf th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 hai ch\u01b0a c\u00f3 s\u1ed1 li\u1ec7u ch\u1ee9ng minh c\u1ee5 th\u1ec3 l\u00e0 n\u1ebfu \u00e1p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ng\u1ecdt, Nh\u00e0 n\u01b0\u1edbc s\u1ebd thu \u0111\u01b0\u1ee3c bao nhi\u00eau.<\/p>\n

\u201cC\u01a1 s\u1edf th\u1ee9 ba c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9ng minh m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u1ec1 vi\u1ec7c: \u201cLi\u1ec7u n\u01b0\u1edbc ng\u1ecdt c\u00f3 ph\u1ea3i l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh g\u00e2y ra b\u1ec7nh ti\u1ec3u \u0111\u01b0\u1eddng v\u00e0 b\u00e9o ph\u00ec kh\u00f4ng\u201d v\u00e0 \u201cN\u1ebfu \u00e1p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ng\u1ecdt, li\u1ec7u c\u00f3 gi\u1ea3m \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 b\u00e9o ph\u00ec v\u00e0 ti\u1ec3u \u0111\u01b0\u1eddng kh\u00f4ng\u201d, \u00f4ng V\u1ef5 n\u00f3i.<\/p>\n

Do \u0111\u00f3, VBA \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng \u0111\u1ea7y \u0111\u1ee7, c\u00f3 c\u01a1 s\u1edf bi\u1ec7n ch\u1ee9ng r\u00f5 r\u00e0ng v\u1ec1 nh\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf n\u00f3i chung, \u0111\u1ed1i v\u1edbi ng\u00e0nh s\u1ea3n xu\u1ea5t n\u01b0\u1edbc gi\u1ea3i kh\u00e1t n\u00f3i ri\u00eang v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi x\u00e3 h\u1ed9i.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u00e1p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ng\u1ecdt, VBA \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t: \u00c1p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a th\u1ef1c ph\u1ea9m c\u00f3 ch\u1ee9a \u0111\u01b0\u1eddng \u1edf m\u1ed9t m\u1ee9c thu\u1ebf th\u1ea5p, v\u00ed d\u1ee5 t\u1eeb 1% \u0111\u1ebfn 3%; ho\u1eb7c ch\u1ec9 \u00e1p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m n\u01b0\u1edbc ng\u1ecdt c\u00f3 h\u00e0m l\u01b0\u1ee3ng \u0111\u01b0\u1eddng cao\u2026<\/p>\n

Ng\u01b0\u1eddi ti\u00eau d\u00f9ng thi\u1ec7t, DN m\u1ea5t kh\u00e1ch<\/strong><\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, \u0111\u1ec3 ch\u1ee9ng minh t\u00e1c \u0111\u1ed9ng c\u1ee5 th\u1ec3 c\u1ee7a Lu\u1eadt thu\u1ebf VAT \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 s\u1ea3n ph\u1ea9m, VBA cho bi\u1ebft, n\u1ebfu \u00e1p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi DN s\u1ea3n xu\u1ea5t n\u01b0\u1edbc ng\u1ecdt l\u00e0 10%, thu\u1ebf VAT v\u1edbi m\u1eb7t h\u00e0ng n\u01b0\u1edbc ng\u1ecdt t\u0103ng t\u1eeb 10% l\u00ean 12% v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t VAT \u00e1p d\u1ee5ng cho \u0111\u01b0\u1eddng t\u0103ng t\u1eeb 5% l\u00ean 6% s\u1ebd l\u00e0m gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m n\u01b0\u1edbc gi\u1ea3i\u00a0kh\u00e1t tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u0103ng kho\u1ea3ng 12%, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m. \u0110\u1ed3ng th\u1eddi, chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd t\u0103ng l\u00ean do m\u1ee9c t\u0103ng thu\u1ebf su\u1ea5t VAT \u00e1p d\u1ee5ng cho \u0111\u01b0\u1eddng.<\/p>\n

T\u1ea5t c\u1ea3 y\u1ebfu t\u1ed1 n\u00e0y s\u1ebd g\u00e2y ra nh\u1eefng 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 c\u00f3 th\u1ec3 k\u00e9o theo gi\u1ea3m quy m\u00f4 s\u1ea3n xu\u1ea5t, gi\u1ea3m lao \u0111\u1ed9ng\u2026<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng v\u00e0 t\u00e1c \u0111\u1ed9ng nhi\u1ec1u nh\u1ea5t c\u1ee7a lu\u1eadt n\u00e0y s\u1ebd l\u00e0 c\u00e1c DN nh\u1ecf v\u00e0 v\u1eeba. Gi\u00e1 b\u00e1n cao c\u00f2n c\u00f3 kh\u1ea3 n\u0103ng d\u1eabn \u0111\u1ebfn c\u01a1 h\u1ed9i cho h\u00e0ng nh\u1eadp l\u1eadu, h\u00e0ng gi\u1ea3, h\u00e0ng nh\u00e1i, h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng ph\u00e1t tri\u1ec3n.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, b\u00e0 \u0110\u1eb7ng Th\u1ecb B\u00ecnh An, c\u00f4ng ty TNHH T\u01b0 v\u1ea5n Thu\u1ebf C&A, cho r\u1eb1ng vi\u1ec7c \u0111\u01b0a m\u1eb7t h\u00e0ng n\u01b0\u1edbc ng\u1ecdt v\u00e0o m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf VAT nh\u01b0ng thuy\u1ebft minh \u1edf t\u1edd tr\u00ecnh v\u00e0 d\u1ef1 th\u1ea3o Lu\u1eadt ch\u01b0a th\u1ed1ng nh\u1ea5t, t\u1eeb ng\u1eef s\u1eed d\u1ee5ng nh\u01b0: bao g\u1ed3m\u2026 tr\u1eeb\u2026; n\u01b0\u1edbc tr\u00e1i c\u00e2y v\u00e0 rau qu\u1ea3 100% t\u1ef1 nhi\u00ean\u2026 d\u1ec5 x\u1ea3y ra tranh ch\u1ea5p khi th\u1ef1c hi\u1ec7n.<\/p>\n

Trong khi \u0111\u00f3, theo b\u00e0 An, v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, cho tr\u1eeb v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, ph\u00e2n bi\u1ec7t h\u00e0ng trong n\u01b0\u1edbc v\u00e0 h\u00e0ng nh\u1eadp kh\u1ea9u. Thu\u1ebf \u0111\u00e1nh tr\u00ean gi\u00e1 tr\u1ecb \u00f4 t\u00f4 m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u00e1nh tr\u00ean t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, ti\u1ec1n c\u00f4ng c\u1ea5u th\u00e0nh chi\u1ebfc xe. Vi\u1ec7c t\u00ednh to\u00e1n ph\u1ee9c t\u1ea1p, m\u1ed7i xe, m\u1ed7i th\u1eddi \u0111i\u1ec3m c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf kh\u00e1c nhau. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu ch\u1ee7 y\u1ebfu l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf c\u1ea7n t\u0103ng thu \u0111\u1ec3 gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf VAT (n\u00eau tr\u00ean).<\/p>\n

Ngo\u00e0i ra, v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B v\u1edbi thu\u1ed1c l\u00e1, c\u1ea7n xem l\u1ea1i thu thu\u1ebf tuy\u1ec7t \u0111\u1ed1i v\u1edbi thu\u1ed1c l\u00e1 khi m\u00e0 thu\u1ed1c l\u00e1 cao c\u1ea5p v\u00e0 b\u00ecnh d\u00e2n \u0111\u1ec1u ch\u1ecbu thu\u1ebf 1.000 \u0111\u1ed3ng\/bao.<\/p>\n

\u00d4ng Nguy\u1ec5n M\u1ea1nh H\u00e0, Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, cho bi\u1ebft, D\u1ef1 lu\u1eadt \u0111\u1ec1 ngh\u1ecb quy\u1ec1n chuy\u1ec3n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf VAT 10 \u2013 12%. N\u1ebfu ch\u00fang ta chuy\u1ec3n nh\u01b0 th\u1ebf n\u00e0y th\u00ec gi\u00e1 nh\u00e0 t\u0103ng th\u00eam r\u1ea5t l\u1edbn. R\u01b0\u1ee3u bia t\u0103ng th\u00eam 2% nh\u01b0ng gi\u00e1 nh\u00e0 t\u0103ng 5 \u2013 7%, th\u1eadm ch\u00ed 12%, l\u00e0m cho th\u1ecb tr\u01b0\u1eddng nh\u00e0 \u1edf c\u00e0ng \u201c\u0111en t\u1ed1i\u201d h\u01a1n.<\/p>\n

\u00d4ng H\u00e0 l\u1ea5y v\u00ed d\u1ee5, c\u0103n nh\u00e0 b\u00e1n \u0111i kho\u1ea3ng 2 t\u1ef7 \u0111\u1ed3ng, th\u1eadm ch\u00ed h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng, thu\u1ebf VAT 10 \u2013 12%, nh\u01b0 v\u1eady c\u00f3 th\u1ec3 s\u1ebd t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 nh\u1eefng t\u00e1c \u0111\u1ed9ng n\u00e0y s\u1ebd khi\u1ebfn b\u1ed9 ph\u1eadn kh\u00f4ng nh\u1ecf ng\u01b0\u1eddi d\u00e2n vay ng\u00e2n h\u00e0ng mua nh\u00e0 ph\u1ea3i ch\u1ecbu \u1ea3nh h\u01b0\u1edfng do gi\u00e1 nh\u00e0 l\u00ean cao t\u0103ng th\u00eam kho\u1ea3ng 12%.<\/p>\n

Song \u1edf g\u00f3c \u0111\u1ed9 t\u01b0 v\u1ea5n thu\u1ebf, b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, cho r\u1eb1ng trong \u0111i\u1ec1u ki\u1ec7n c\u1eaft gi\u1ea3m s\u00e2u thu\u1ebf nh\u1eadp kh\u1ea9u theo l\u1ed9 tr\u00ecnh h\u1ed9i nh\u1eadp, gi\u1ea3m thu\u1ebf thu nh\u1eadp DN, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng l\u1ea1i y\u00eau c\u1ea7u t\u0103ng chi NSNN v\u00e0 kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 b\u1ed9i chi NSNN d\u01b0\u1edbi 5% th\u00ec t\u1ea5t y\u1ebfu ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf gi\u00e1n thu, trong \u0111\u00f3 c\u00f3 thu\u1ebf VAT.<\/p>\n

L\u00ea Th\u00fay<\/strong><\/p>\n\n\n\n
B\u00e0 Ph\u1ea1m Chi Lan – Chuy\u00ean gia kinh t\u1ebf<\/strong><\/p>\n

L\u1ea7n n\u00e0y s\u1eeda 5 lu\u1eadt, v\u00e0i n\u0103m n\u1eefa c\u00f3 s\u1eeda th\u00eam 5 lu\u1eadt thu\u1ebf kh\u00e1c n\u1eefa kh\u00f4ng. \u0110\u00e2y ch\u1ec9 l\u00e0 v\u1ec1 thu\u1ebf. C\u00f2n ph\u00ed th\u00ec v\u00f4 c\u00f9ng nhi\u1ec1u, DN ch\u1ecbu c\u1ea3 m\u1ed9t r\u1eebng ph\u00ed, c\u1ed9ng l\u1ea1i th\u1eadt v\u00f4 c\u00f9ng kh\u1ee7ng khi\u1ebfp. C\u01a1 quan t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u1ea7n ph\u1ea3i t\u00ednh \u0111\u1ebfn nh\u1eefng kh\u00eda c\u1ea1nh \u0111\u00f3 m\u00e0 kh\u00f4ng ph\u1ea3i c\u1ee9 t\u00e1ch ri\u00eang t\u1eebng ph\u1ea7n ch\u1ec9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh<\/em>.<\/p>\n

\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span><\/strong><\/p>\n

Thu\u1ebf VAT 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. V\u00ec v\u1eady, c\u1ea7n ph\u1ea3i thu \u0111\u00fang, thu \u0111\u1ee7, c\u00f4ng b\u1eb1ng \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thay v\u00ec t\u0103ng thu\u1ebf. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng t\u0103ng chi ph\u00ed, gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u1ef1c ti\u1ebfp \u0111\u1ebfn DN n\u00f3i ri\u00eang v\u00e0 n\u1ec1n s\u1ea3n xu\u1ea5t, kinh doanh n\u00f3i chung.<\/em><\/p>\n

\u00d4ng V\u0169 H\u1ed3ng – Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH Khai th\u00e1c Ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n N\u00fai Ph\u00e1o<\/strong><\/p>\n

\u0110\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t VAT, c\u00e2n nh\u1eafc s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam v\u1edbi n\u1ec1n kinh t\u1ebf chung c\u1ee7a khu v\u1ef1c, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n h\u1ed7 tr\u1ee3 DN Vi\u1ec7t Nam b\u00e1m tr\u1ee5 v\u00e0 c\u00f3 c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n trong qu\u00e1 tr\u00ecnh h\u1ed9i nh\u1eadp kinh t\u1ebf. B\u1edfi v\u00ec g\u00e1nh n\u1eb7ng thu\u1ebf VAT s\u1ebd t\u00e1c \u0111\u1ed9ng l\u00e0m gi\u1ea3m nhu c\u1ea7u chi ti\u00eau thi\u1ebft y\u1ebfu c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

——————<\/p>\n

Th\u1eddi b\u00e1o Kinh doanh (Di\u1ec5n \u0111\u00e0n) 15-9-2017:<\/em><\/strong><\/p>\n

http:\/\/thoibaokinhdoanh.vn\/Dien-dan-10\/Ly-do-tang-thue-chua-thuyet-phuc-39268.html<\/a><\/em><\/p>\n

(71\/1.629)<\/em>","protected":false},"excerpt":{"rendered":"

(TBKD) – Kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p (DN) m\u00e0 chuy\u00ean gia \u0111\u1ec1u cho r\u1eb1ng nh\u1eefng c\u0103n c\u1ee9 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 lu\u1eadt thu\u1ebf n\u00f3i chung (\u0111\u1eb7c bi\u1ec7t l\u00e0 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c (TT\u0110B), Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng) m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra […]<\/p>\n","protected":false},"author":10,"featured_media":26451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.515. L\u00fd do t\u0103ng thu\u1ebf ch\u01b0a thuy\u1ebft ph\u1ee5c! - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/1-515-ly-do-tang-thue-chua-thuyet-phuc\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.515. 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