{"id":26608,"date":"2017-09-15T21:53:54","date_gmt":"2017-09-15T14:53:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26608"},"modified":"2022-06-14T08:24:29","modified_gmt":"2022-06-14T01:24:29","slug":"1-517","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-517\/","title":{"rendered":"1.517. G\u00f3p \u00fd v\u1ec1 s\u1eeda 5 Lu\u1eadt thu\u1ebf: Lo \u1ea3nh h\u01b0\u1edfng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"
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(PL) – G\u00f3p \u00fd vi\u1ec7c x\u00e2y d\u1ef1ng Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u1ee7a 5 Lu\u1eadt thu\u1ebf, c\u00e1c \u00fd ki\u1ebfn \u0111\u1ec1u cho r\u1eb1ng Ban so\u1ea1n th\u1ea3o c\u1ea7n xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u1ed5n \u0111\u1ecbnh trong th\u1ef1c hi\u1ec7n, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh trung v\u00e0 d\u00e0i h\u1ea1n\u2026<\/strong><\/div>\n<\/div>\n<\/header>\n
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\"C\u00f3<\/em><\/div>\n
C\u00f3 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh n\u01b0\u1edbc gi\u1ea3i kh\u00e1t lo ng\u1ea1i b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1ebfu D\u1ef1 lu\u1eadt \u0111\u01b0\u1ee3c th\u00f4ng qua<\/span><\/em><\/div>\n<\/div>\n
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\u201cTruy\u201d \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng<\/strong><\/p>\n

T\u1ea1i H\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 Lu\u1eadt thu\u1ebf do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c s\u00e1ng qua (14\/9), chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan cho r\u1eb1ng, t\u1ea1i cu\u1ed9c h\u1ecdp h\u00f4m 19\/8, Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh V\u0169 Th\u1ecb Mai cho bi\u1ebft B\u1ed9 \u0111\u00e3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng khi x\u00e2y d\u1ef1ng D\u1ef1 lu\u1eadt n\u00e0y. \u201cV\u1eady \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o? T\u0103ng thu ng\u00e2n s\u00e1ch bao nhi\u00eau? C\u00f3 b\u1ec1n v\u1eefng kh\u00f4ng hay ch\u1ec9 trong n\u0103m 2018- 2019, sau \u0111\u00f3 l\u1ea1i thu ti\u1ebfp? T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn DN v\u00e0 ng\u01b0\u1eddi d\u00e2n nh\u01b0 th\u1ebf n\u00e0o? Ng\u00e0nh n\u00e0o thua thi\u1ec7t? Nh\u1eefng s\u1eeda \u0111\u1ed5i n\u00e0y c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh kh\u00f4ng, nh\u1ea5t l\u00e0 c\u00e1c ng\u00e0nh \u0111ang t\u00e1i c\u01a1 c\u1ea5u? 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, b\u00e0 Lan \u0111\u1eb7t m\u1ed9t lo\u1ea1t c\u00e2u h\u1ecfi.<\/p>\n

\u0110\u1ea1i di\u1ec7n Hi\u1ec7p h\u1ed9i Bia – R\u01b0\u1ee3u – N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam (VBA), \u00f4ng Nguy\u1ec5n Ti\u1ebfn V\u1ef5 – Ph\u00f3 Ch\u1ee7 t\u1ecbch cho r\u1eb1ng, D\u1ef1 Lu\u1eadt n\u00e0y n\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng c\u00e1c DN n\u01b0\u1edbc gi\u1ea3i kh\u00e1t s\u1ebd ph\u1ea3i ch\u1ecbu nhi\u1ec1u lo\u1ea1i thu\u1ebf v\u1edbi m\u1ee9c t\u0103ng v\u00e0 b\u1ed5 sung nh\u01b0: Thu\u1ebf GTGT t\u0103ng t\u1eeb 10% l\u00ean 12%; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u0111\u1ed1i v\u1edbi DN s\u1ea3n xu\u1ea5t n\u01b0\u1edbc ng\u1ecdt l\u00e0 10%; M\u1ee9c thu\u1ebf su\u1ea5t GTGT \u00e1p d\u1ee5ng cho \u0111\u01b0\u1eddng t\u0103ng t\u1eeb 5% l\u00ean 6%. \u201cN\u1ebfu lu\u1eadt \u0111\u01b0\u1ee3c ban h\u00e0nh, chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd t\u0103ng, 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… \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u nh\u1ea5t l\u00e0 c\u00e1c DN v\u1eeba v\u00e0 nh\u1ecf. Gi\u00e1 b\u00e1n cao c\u00f2n 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\u2026\u201d, \u00f4ng V\u1ef5 ph\u00e2n t\u00edch.<\/p>\n

\u0110\u1ea1i di\u1ec7n VBA c\u0169ng cho r\u1eb1ng B\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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 g\u00ec v\u00e0 h\u1ea1n ch\u1ebf g\u00ec n\u1ebfu th\u00f4ng qua lu\u1eadt n\u00e0y?<\/p>\n

V\u1edbi thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ng\u1ecdt, VBA c\u0169ng cho r\u1eb1ng ch\u01b0a thuy\u1ebft ph\u1ee5c. \u201cB\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, \u0111\u00f3 l\u00e0 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 kho\u1ebb 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. 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 th\u00ec Nh\u00e0 n\u01b0\u1edbc s\u1ebd thu \u0111\u01b0\u1ee3c bao nhi\u00eau? C\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: li\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, v\u00e0 n\u1ebfu \u00e1p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ng\u1ecdt th\u00ec li\u1ec7u c\u00f3 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 V\u1ef5 truy v\u1ea5n.<\/p>\n

\u0110\u1ea1i di\u1ec7n cho quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng, \u00f4ng Nguy\u1ec5n M\u1ea1nh H\u00f9ng, Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Th\u01b0 k\u00fd H\u1ed9i Ti\u00eau chu\u1ea9n v\u00e0 B\u1ea3o v\u1ec7 ng\u01b0\u1eddng ti\u00eau d\u00f9ng Vi\u1ec7t Nam (Vinatas) \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i c\u00f4ng khai \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 Lu\u1eadt thu\u1ebf n\u00e0y, \u0111\u1eb7c bi\u1ec7t nh\u1eefng Lu\u1eadt thu\u1ebf t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng, trong \u0111\u00f3 c\u00e2n nh\u1eafc vi\u1ec7c t\u0103ng thu\u1ebf v\u1edbi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n\u2026<\/p>\n

Doanh nghi\u1ec7p v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng<\/strong><\/p>\n

\u0110\u1ea1i di\u1ec7n C\u00f4ng ty TNHH T\u01b0 v\u1ea5n thu\u1ebf C&A, b\u00e0 \u0110\u1eb7ng Th\u1ecb B\u00ecnh An lo ng\u1ea1i khi DN lu\u00f4n b\u1ecb \u0111\u1ed9ng tr\u01b0\u1edbc ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i. Trong ch\u1ee5c n\u0103m qua ch\u1ec9 c\u00f3 Lu\u1eadt Thu\u1ebf m\u00f4i tr\u01b0\u1eddng l\u00e0 m\u1edbi c\u00f2n c\u00e1c Lu\u1eadt thu\u1ebf kh\u00e1c th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i. nh\u01b0 \u00a0Lu\u1eadt thu\u1ebf GTGT s\u1eeda c\u01a1 b\u1ea3n n\u0103m 2008, \u0111\u1ebfn 2013 s\u1eeda, n\u0103m 2014 s\u1eeda ti\u1ebfp, \u0111\u1ebfn \u00a0n\u0103m 2016 l\u1ea1i s\u1eeda v\u00e0 \u0111\u1ebfn b\u00e2y gi\u1edd l\u1ea1i s\u1eeda. \u201cC\u00f3 n\u1ed9i dung l\u00fac \u0111\u01b0a ra, l\u00fac l\u1ea1i \u0111\u01b0a v\u00e0o, DN r\u1ea5t kh\u00f3 \u0111o\u00e1n tr\u01b0\u1edbc \u0111\u1ec3 \u1ed5n \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh…\u201d, b\u00e0 An n\u00f3i.<\/p>\n

\u0110\u1ea1i di\u1ec7n C&A \u0111\u1ec1 ngh\u1ecb vi\u1ec7c thay \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u1ed5n \u0111\u1ecbnh t\u1ea1o thu\u1eadn l\u1ee3i cho DN trong vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u00e1c Lu\u1eadt thu\u1ebf c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i v\u00e0 th\u00f4ng nh\u1ea5t gi\u1eefa c\u00e1c Lu\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u00e0o t\u00ednh \u0111\u1ed3ng b\u1ed9.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> \u0111\u1ec1 ngh\u1ecb c\u1ea7n t\u00ednh \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd th\u1ef1c t\u1ebf h\u1ee3p l\u00fd, tr\u00e1nh nguy c\u01a1 bi\u1ebfn m\u1ed9t s\u1ed1 kho\u1ea3n thu\u1ebf thu nh\u1eadp th\u00e0nh thu\u1ebf GTGT, th\u1eadm ch\u00ed quay tr\u1edf l\u1ea1i h\u00ecnh th\u1ee9c thu\u1ebf doanh thu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. Ch\u1eb3ng h\u1ea1n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p hay thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thay v\u00ec n\u1ed9p thu\u1ebf thu nh\u1eadp, t\u1ee9c l\u00e0 thu\u1ebf thu nh\u1eadp ch\u1ea1y theo l\u1ee3i nhu\u1eadn th\u00ec l\u00e2u nay \u0111\u00e3 chuy\u1ec3n th\u00e0nh n\u1ed9p thu\u1ebf doanh thu, t\u1ee9c l\u00e0 thu thu\u1ebf d\u1ef1a theo t\u1ed5ng s\u1ed1 gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng. Hay thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c ph\u00e1p nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 DN (theo Lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 \u0111\u1eb7c bi\u1ec7t theo D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung)…<\/p>\n

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T\u1ea1i h\u1ed9i th\u1ea3o, \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 m\u1ed9t l\u1ea7n n\u1eefa kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c x\u00e2y d\u1ef1ng Lu\u1eadt n\u00e0y l\u00e0 nh\u1eb1m: Th\u1ec3 ch\u1ebf h\u00f3a quan \u0111i\u1ec3m, ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a \u0110\u1ea3ng v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf nh\u1eb1m m\u1ee5c ti\u00eau c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu NSNN; 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; Kh\u1eafc ph\u1ee5c nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a c\u00e1c lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh, \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<\/div>\n<\/div>\n

Thanh Thanh<\/strong><\/div>\n<\/div>\n<\/div>\n

——————<\/p>\n

Ph\u00e1p lu\u1eadt VN (Kinh t\u1ebf) 15-9-2017:<\/em><\/strong><\/p>\n

http:\/\/baophapluat.vn\/chinh-sach\/gop-y-ve-sua-5-luat-thue-lo-anh-huong-ke-hoach-tai-chinh-cua-doanh-nghiep-354495.html<\/a><\/em><\/p>\n

(139\/1.153)<\/em>","protected":false},"excerpt":{"rendered":"

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