{"id":26620,"date":"2017-09-19T07:55:04","date_gmt":"2017-09-19T00:55:04","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26620"},"modified":"2022-06-14T08:26:01","modified_gmt":"2022-06-14T01:26:01","slug":"1-529","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-529\/","title":{"rendered":"1.529. \u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m: l\u1ee3i b\u1ea5t c\u1eadp h\u1ea1i"},"content":{"rendered":"(\u0110BND) – Li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c thu\u1ebf, nh\u1eefng ng\u00e0y g\u1ea7n \u0111\u00e2y, x\u00e3 h\u1ed9i \u0111ang \u201cs\u00f4i s\u1ee5c\u201d tr\u01b0\u1edbc c\u00e1c \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Khi c\u00e2u chuy\u1ec7n t\u0103ng thu\u1ebf VAT v\u1eabn \u0111ang trong tranh lu\u1eadn, ch\u01b0a \u0111i t\u1edbi h\u1ed3i k\u1ebft th\u00ec ng\u01b0\u1eddi ta l\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kh\u00e1c. Trong \u0111\u00f3, \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Li\u1ec7u vi\u1ec7c \u0111\u00e1nh thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd mang l\u1ea1i hi\u1ec7u qu\u1ea3 nh\u01b0 mong mu\u1ed1n hay s\u1ebd g\u00e2y ra nh\u1eefng ph\u1ea3n \u1ee9ng ti\u00eau c\u1ef1c trong x\u00e3 h\u1ed9i?<\/strong><\/p>\n

T\u1ea1i H\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn s\u1eeda 5 Lu\u1eadt Thu\u1ebf c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span>) \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ebft ki\u1ec7m (v\u1edbi nh\u1eefng kho\u1ea3n l\u00e3i l\u1edbn, h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng). V\u1edbi quan \u0111i\u1ec3m: \u201cL\u00e2u nay ch\u00fang ta \u0111\u00e3 qu\u00e1 y\u00eau chi\u1ec1u ng\u00e0nh ng\u00e2n h\u00e0ng. Nhi\u1ec1u ng\u01b0\u1eddi thu nh\u1eadp t\u1eeb ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng t\u1edbi hai tr\u0103m tri\u1ec7u \u0111\u1ed3ng th\u00ec nh\u01b0 v\u1eady ph\u1ea3i g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 r\u1ed3i\u201d. Do v\u1eady, v\u1edbi nh\u1eefng kho\u1ea3n g\u1eedi l\u1edbn, ch\u00fang ta ph\u1ea3i ti\u1ebfn h\u00e0nh thu thu\u1ebf thu nh\u1eadp \u0111\u1ec3 t\u0103ng ngu\u1ed3n thu, b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng.<\/em><\/p>\n

\u1ede m\u1ed9t g\u00f3c \u0111\u1ed9 nh\u1ea5t \u0111\u1ecbnh, \u0111\u1ec1 xu\u1ea5t tr\u00ean c\u1ee7a lu\u1eadt s\u01b0 \u0110\u1ee9c l\u00e0 c\u00f3 l\u00fd (b\u1edfi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb 108 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp n\u00ean n\u1ebfu m\u1ed9t ng\u01b0\u1eddi c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi l\u00ean \u0111\u1ebfn 200 tri\u1ec7u m\u1ed9t n\u0103m ph\u1ea3i n\u1ed9p thu\u1ebf c\u0169ng d\u1ec5 hi\u1ec3u). Tuy nhi\u00ean, khi \u0111\u01b0a \u0111\u1ec1 xu\u1ea5t tr\u00ean v\u00e0o b\u1ed1i c\u1ea3nh th\u1ef1c ti\u1ec5n hi\u1ec7n nay th\u00ec kh\u00f4ng kh\u00f3 \u0111\u1ec3 nh\u1eadn ra m\u1ed9t \u0111i\u1ec1u: l\u1ee3i b\u1ea5t c\u1eadp h\u1ea1i.<\/p>\n

\u0110\u1ec1 xu\u1ea5t kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee7 tr\u01b0\u01a1ng<\/strong><\/p>\n

H\u1ed3i th\u00e1ng 7 v\u1eeba qua, trong phi\u00ean l\u00e0m vi\u1ec7c c\u1ee7a t\u1ed5 c\u00f4ng t\u00e1c Th\u1ee7 t\u01b0\u1edbng v\u1edbi ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra c\u00e1c nhi\u1ec7m v\u1ee5 do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng giao, Ch\u1ee7 nhi\u1ec7m VPCP Mai Ti\u1ebfn D\u0169ng \u0111\u00e3 truy\u1ec1n \u0111\u1ea1t \u00fd ki\u1ebfn c\u1ee7a Th\u1ee7 t\u01b0\u1edbng v\u1ec1 vi\u1ec7c huy \u0111\u1ed9ng ti\u1ec1n trong d\u00e2n.<\/p>\n

Theo \u0111\u00f3, Th\u1ee7 t\u01b0\u1edbng ch\u1ec9 \u0111\u1ea1o s\u1edbm c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c trong d\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 ngu\u1ed3n l\u1ef1c \u0111\u00f4 la M\u1ef9, v\u00e0ng \u0111ang n\u1eb1m trong d\u00e2n. Tuy nhi\u00ean, v\u1edbi \u0111\u1ec1 ngh\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Th\u00e0nh \u0110\u1ee9c, ta kh\u00f4ng kh\u00f3 \u0111\u1ec3 nh\u1eadn th\u1ea5y, n\u1ebfu vi\u1ec7c n\u00e0y th\u00e0nh hi\u1ec7n th\u1ef1c th\u00ec ch\u1ec9 \u0111\u1ea1o tr\u00ean c\u1ee7a Th\u1ee7 t\u01b0\u1edbng s\u1ebd r\u1ea5t kh\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n

Trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, khi m\u00e0 vi\u1ec7c g\u1eedi ti\u1ec1n t\u1ea1i ng\u00e2n h\u00e0ng v\u1eabn ch\u01b0a b\u1ecb thu b\u1ea5t c\u1ee9 kho\u1ea3n thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed n\u00e0o, ng\u01b0\u1eddi d\u00e2n \u0111\u00e3 h\u1ea1n ch\u1ebf g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng th\u00ec n\u1ebfu ch\u00fang ta \u0111\u00e1nh thu\u1ebf v\u00e0o ho\u1ea1t \u0111\u1ed9ng n\u00e0y, ch\u1eafc ch\u1eafn ng\u01b0\u1eddi d\u00e2n s\u1ebd ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t vi\u1ec7c g\u1eedi ti\u1ec1n. Ch\u00fang ta ph\u1ea3i th\u1eeba nh\u1eadn m\u1ed9t th\u1ef1c tr\u1ea1ng, r\u00f5 r\u00e0ng hi\u1ec7n nay, ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam ch\u01b0a c\u00f3 th\u00f3i quen g\u1eedi \u201cti\u1ec1n nh\u00e0n r\u1ed7i\u201d v\u00e0o ng\u00e2n h\u00e0ng. M\u1eb7t kh\u00e1c, h\u00e0ng lo\u1ea1t c\u00e1c ti\u00eau c\u1ef1c, tham nh\u0169ng trong ng\u00e2n h\u00e0ng b\u1ecb phanh phui th\u1eddi gian g\u1ea7n \u0111\u00e2y c\u0169ng khi\u1ebfn ni\u1ec1m tin c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0o ng\u00e2n h\u00e0ng kh\u00f4ng cao. Ch\u00ednh v\u00ec v\u1eady, n\u1ebfu ta ti\u1ebfp t\u1ee5c \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u00ec \u0111i\u1ec1u n\u00e0y s\u1ebd ch\u1eb3ng kh\u00e1c g\u00ec vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc ch\u1ee7 \u0111\u1ed9ng \u201cthu nh\u1ecf\u201d con \u0111\u01b0\u1eddng g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n. Nh\u01b0 v\u1eady, \u0111i\u1ec1u n\u00e0y l\u00e0 tr\u00e1i ng\u01b0\u1ee3c ho\u00e0n to\u00e0n v\u1edbi ch\u1ee7 tr\u01b0\u01a1ng huy \u0111\u1ed9ng ti\u1ec1n nh\u00e0n r\u1ed7i trong d\u00e2n nh\u01b0 Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o \u1edf tr\u00ean.<\/p>\n

\"\"<\/p>\n

L\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf?<\/em><\/p>\n

L\u1ee3i b\u1ea5t c\u1eadp h\u1ea1i<\/strong><\/p>\n

Suy cho c\u00f9ng, m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c thu thu\u1ebf l\u00e0 g\u00ec? \u0110\u01a1n gi\u1ea3n, ta c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u00e2y l\u00e0 vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc thu l\u1ea1i m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n trong x\u00e3 h\u1ed9i \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c y\u00eau c\u1ea7u duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 m\u00e1y Nh\u00e0 n\u01b0\u1edbc, chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 h\u01a1n h\u1ebft l\u00e0 \u0111\u1ec3 c\u00f3 ngu\u1ed3n t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a x\u00e3 h\u1ed9i. Nh\u01b0 v\u1eady, \u0111\u1ec3 xem x\u00e9t hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c \u0111\u00e1nh thu\u1ebf n\u00e0y, ta c\u00f9ng xem x\u00e9t nh\u1eefng c\u00e1i \u0111\u01b0\u1ee3c, m\u1ea5t khi thu thu\u1ebf \u0111\u1ec3 t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a \u0111\u1ec1 xu\u1ea5t.<\/p>\n

Th\u1ee9 nh\u1ea5t, v\u1ec1 c\u00e1i \u0111\u01b0\u1ee3c, \u0111\u01a1n gi\u1ea3n v\u00e0 d\u1ec5 th\u1ea5y l\u00e0 ta s\u1ebd c\u00f3 th\u00eam m\u1ed9t kho\u1ea3n thu b\u1ed5 sung v\u00e0o qu\u1ef9 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Do \u0111\u00f3, Nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u00f3 th\u00eam ti\u1ec1n ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Tuy nhi\u00ean, theo \u00fd ki\u1ebfn c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi vi\u1ebft, ngu\u1ed3n thu n\u00e0y c\u0169ng kh\u00f4ng \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c nhi\u1ec1u cho q\u0169y ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Th\u1ee9 hai, v\u1ec1 c\u00e1i m\u1ea5t.<\/p>\n

Trong n\u1ed9i dung n\u00e0y, t\u00f4i c\u00f3 th\u1ec3 ngh\u0129 \u0111\u1ebfn r\u1ea5t nhi\u1ec1u c\u00e1i m\u1ea5t. Tuy nhi\u00ean, t\u00f4i ch\u1ec9 xin ch\u1ec9 ra m\u1ed9t s\u1ed1 c\u00e1i m\u1ea5t d\u1ec5 nh\u1eadn th\u1ea5y nh\u1ea5t nh\u01b0 sau:<\/p>\n

Th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh b\u1ecb bi\u1ebfn \u0111\u1ed9ng<\/em><\/p>\n

Nh\u01b0 ch\u00fang ta \u0111\u00e3 bi\u1ebft, b\u1ea3n ch\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng l\u00e0 kinh doanh ti\u1ec1n. Theo \u0111\u00f3, ng\u00e2n h\u00e0ng s\u1ebd vay \u1edf nh\u1eefng ng\u01b0\u1eddi c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i v\u00e0 cho nh\u1eefng ng\u01b0\u1eddi c\u1ea7n d\u00f9ng v\u1ed1n vay l\u1ea1i. Trong \u0111\u00f3, m\u1ed9t trong nh\u1eefng c\u00e1ch vay ti\u1ec1n c\u1ee7a ng\u00e2n h\u00e0ng l\u00e0 nh\u1eadn ti\u1ec1n g\u1eedi t\u1eeb ng\u01b0\u1eddi d\u00e2n. T\u1eeb \u0111\u00e2y, ta c\u00f3 th\u1ec3 th\u1ea5y ng\u01b0\u1eddi g\u1eedi ti\u1ec1n l\u00e0 m\u1eaft x\u00edch \u0111\u1ea7u ti\u00ean trong m\u1ed9t chu tr\u00ecnh v\u1ed1n (ng\u01b0\u1eddi g\u1eedi ti\u1ec1n -> Ng\u00e2n h\u00e0ng -> ng\u01b0\u1eddi vay ti\u1ec1n).<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, m\u1ed9t khi ta thu thu\u1ebf ti\u1ec1n g\u1eedi th\u00ec ng\u01b0\u1eddi d\u00e2n s\u1ebd h\u1ea1n ch\u1ebf g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng. Do \u0111\u00f3, chu tr\u00ecnh l\u01b0u th\u00f4ng v\u1ed1n k\u1ec3 tr\u00ean s\u1ebd x\u1ea3y ra thay \u0111\u1ed5i ngay t\u1eeb m\u1eaft x\u00edch \u0111\u1ea7u ti\u00ean. K\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ec3 cho vay, t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ng\u01b0\u1eddi c\u1ea7n ti\u1ec1n s\u1ebd kh\u00f4ng th\u1ec3 vay \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb ng\u00e2n h\u00e0ng, c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb ng\u01b0ng tr\u1ec7 do thi\u1ebfu v\u1ed1n. Nh\u01b0 v\u1eady, ti\u1ec1n nh\u00e0n r\u1ed7i v\u1eabn n\u1eb1m \u201cch\u1ebft\u201d trong d\u00e2n. Trong khi \u0111\u00f3, ng\u01b0\u1eddi thi\u1ebfu v\u1ed1n l\u1ea1i kh\u00f4ng th\u1ec3 ti\u1ebfp c\u1eadn ngu\u1ed3n ti\u1ec1n.<\/p>\n

L\u00f2ng tin c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0o Nh\u00e0 n\u01b0\u1edbc b\u1ecb \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c<\/em><\/p>\n

M\u1ed9t \u0111i\u1ec1u r\u00f5 r\u00e0ng l\u00e0 khi \u0111\u00e1nh thu\u1ebf th\u00ec s\u1ebd g\u00e2y ra ph\u1ea3n \u1ee9ng thu\u1ebf trong d\u00e2n. M\u1eb7t kh\u00e1c, thu\u1ebf thu nh\u1eadp l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf tr\u1ef1c thu (ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp n\u1ed9p thu\u1ebf) n\u00ean ph\u1ea3n \u1ee9ng thu\u1ebf c\u1ee7a ng\u01b0\u1eddi d\u00e2n s\u1ebd m\u1ea1nh m\u1ebd h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu.<\/p>\n

M\u1eb7t kh\u00e1c, trong b\u1ed1i c\u1ea3nh Nh\u00e0 n\u01b0\u1edbc \u0111ang thu thu\u1ebf theo ki\u1ec3u \u201ct\u1eadn thu\u201d nh\u01b0 th\u1eddi gian qua, khi m\u00e0 ng\u01b0\u1eddi ta h\u1ebft \u0111\u1ec1 ngh\u1ecb t\u0103ng thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi x\u0103ng d\u1ea7u l\u1ea1i ti\u1ebfp t\u1ee5c \u00fd ki\u1ebfn t\u0103ng thu\u1ebf xu\u1ea5t thu\u1ebf VAT, th\u00ec ch\u1ec9 c\u1ea7n m\u1ed9t v\u1ea5n \u0111\u1ec1 nh\u1ecf li\u00ean quan \u0111\u1ebfn thu\u1ebf c\u0169ng khi\u1ebfn ng\u01b0\u1eddi d\u00e2n c\u1ea3m th\u1ea5y kh\u00f4ng h\u00e0i l\u00f2ng. C\u00f3 th\u1ec3 n\u00f3i, thu\u1ebf l\u00e0 v\u1ea5n \u0111\u1ec1 nh\u1ea1y c\u1ea3m trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c \u0111\u1ec1 xu\u1ea5t thu thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi th\u1eddi gian n\u00e0y l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Ch\u1eb3ng v\u1eady m\u00e0 ngay khi \u0111\u1ec1 xu\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra, v\u00f4 s\u1ed1 \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i t\u1eeb ph\u00eda ng\u01b0\u1eddi d\u00e2n \u0111\u00e3 n\u1ed5 ra.<\/p>\n

Nh\u01b0 v\u1eady, n\u1ebfu so c\u00e1i \u0111\u01b0\u1ee3c v\u00e0 m\u1ea5t th\u00ec ta d\u1ec5 nh\u1eadn th\u1ea5y c\u00e1i m\u1ea5t l\u1edbn h\u01a1n nhi\u1ec1u. Th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, l\u00f2ng d\u00e2n bi\u1ebfn \u0111\u00f4ng. N\u1ebfu l\u00e0 ng\u01b0\u1eddi s\u00e1ng su\u1ed1t, s\u1ebd ch\u1eb3ng ai l\u1ef1a ch\u1ecdn b\u1ecf ra nhi\u1ec1u v\u1ed1n nh\u01b0 v\u1eady \u0111\u1ec3 thu th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n (ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u00e0 bao nhi\u00eau) v\u00e0o ng\u00e2n s\u00e1ch.<\/p>\n

Kh\u00f3 thu thu\u1ebf<\/strong><\/p>\n

M\u1ed9t v\u1ea5n \u0111\u1ec1 m\u00e0 ng\u01b0\u1eddi ta ph\u1ea3i quan t\u00e2m khi \u0111\u01b0a ra m\u1ed9t \u0111\u1ea1o lu\u1eadt thu\u1ebf b\u00ean c\u1ea1nh vi\u1ec7c \u0111\u00e1nh gi\u00e1 xem n\u00f3 c\u00f3 g\u00e2y ph\u1ea3n \u1ee9ng x\u00e3 h\u1ed9i hay kh\u00f4ng l\u00e0 v\u1ea5n \u0111\u1ec1 l\u00e0m sao thu thu\u1ebf. R\u00f5 r\u00e0ng, n\u1ebfu c\u1ee9 \u201cc\u1ed1 t\u00ecnh\u201d \u0111\u01b0a ra lu\u1eadt nh\u01b0ng kh\u1ea3 n\u0103ng thu kh\u00f4ng cao th\u00ec ch\u1eb3ng kh\u00e1c n\u00e0o l\u00e0m cho c\u00f3, l\u00e0m cho vui. \u0110i\u1ec1u n\u00e0y kh\u00f4ng nh\u1eefng kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n g\u00e2y ra m\u1ed9t s\u1ef1 l\u00e3ng ph\u00ed l\u1edbn khi m\u1ea5t \u0111i m\u1ed9t kho\u1ea3n nh\u00e2n l\u1ef1c, t\u00e0i l\u1ef1c l\u1edbn \u0111\u1ec3 x\u00e2y d\u1ee5ng \u0111\u1ea1o lu\u1eadt.<\/p>\n

N\u1ebfu t\u00f4i l\u00e0 ng\u01b0\u1eddi c\u00f3 ti\u1ec1n d\u01b0 th\u1eeba, m\u1ed9t khi Nh\u00e0 n\u01b0\u1edbc thu thu\u1ebf thu nh\u1eadp v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u00ec t\u00f4i s\u1ebd kh\u00f4ng g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng? T\u1ea1i sao \u01b0, \u0111\u01a1n gi\u1ea3n v\u00ec t\u00f4i c\u00f3 v\u00f4 s\u1ed1 c\u00e1ch ti\u00eau ti\u1ec1n kh\u00e1c. V\u00e0 nh\u01b0 t\u00e2m l\u00fd chung c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t, khi c\u00f3 ti\u1ec1n r\u1ea3nh r\u1ed7i th\u00ec s\u1ebd \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ea5t, nh\u00e0. \u0110i\u1ec1u n\u00e0y khi\u1ebfn cho t\u00f4i c\u1ea3m th\u1ea5y an to\u00e0n h\u01a1n nhi\u1ec1u so v\u1edbi g\u1eedi ti\u1ec1n ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u00e2n h\u00e0ng s\u1ebd ch\u1eb3ng th\u1ec3 huy \u0111\u1ed9ng v\u1ed1n ch\u1ee9 \u0111\u1eebng n\u00f3i \u0111\u1ebfn vi\u1ec7c thu thu\u1ebf.<\/p>\n

Ho\u1eb7c gi\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng, t\u00f4i c\u0169ng s\u1ebd t\u00ecm c\u00e1ch \u201cl\u00e1ch\u201d \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a v\u1ecb lu\u1eadt s\u01b0 tr\u00ean, \u00f4ng cho r\u1eb1ng ph\u1ea3i thu thu\u1ebf thu nh\u1eadp v\u1edbi kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 l\u00e3i l\u1edbn t\u1eeb 200 tri\u1ec7u tr\u1edf l\u00ean. \u0110\u1ec3 c\u00f3 kho\u1ea3n l\u00e3i n\u00e0y, theo m\u1ee9c l\u00e3i su\u1ea5t huy \u0111\u1ed9ng k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m hi\u1ec7n nay kho\u1ea3ng 6-7% m\u1ed9t n\u0103m, \u0111\u1ec3 thu v\u1ec1 kho\u1ea3n l\u00e3i 200 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m t\u1eeb ti\u1ec1n ti\u1ebft ki\u1ec7m, kh\u00e1ch h\u00e0ng ph\u1ea3i m\u1edf s\u1ed5 gi\u00e1 tr\u1ecb kho\u1ea3ng g\u1ea7n 3 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, th\u1eadt \u0111\u01a1n gi\u1ea3n, trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng t\u00f4i s\u1ebd chia nh\u1ecf s\u1ed1 ti\u1ec1n, g\u1eedi v\u00e0o nhi\u1ec1u ng\u00e2n h\u00e0ng v\u00e0 cho nhi\u1ec1u ng\u01b0\u1eddi th\u00e2n \u0111\u1ee9ng t\u00ean g\u1eedi. Khi \u0111\u00f3, kho\u1ea3n l\u00e3i c\u1ee7a t\u00f4i \u1edf t\u1eebng n\u01a1i l\u00e0 \u00edt h\u01a1n kho\u1ea3n ti\u1ec1n \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf. Do \u0111\u00f3, nghi\u1ec5m nhi\u00ean t\u00f4i c\u0169ng ch\u1eb3ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Tr\u00ean c\u01a1 s\u1edf nh\u1eefng nh\u1eadn \u0111\u1ecbnh, ph\u00e2n t\u00edch tr\u00ean, c\u00e1 nh\u00e2n ng\u01b0\u1eddi vi\u1ebft cho r\u1eb1ng \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi v\u00e0o l\u00fac n\u00e0y l\u00e0 kh\u00f4ng th\u1ef1c s\u1ef1 h\u1ee3p l\u00fd. \u0110\u1eb7c bi\u1ec7t, trong b\u1ed1i c\u1ea3nh ng\u01b0\u1eddi d\u00e2n \u0111ang b\u1ee9c x\u00fac tr\u01b0\u1edbc c\u00e1c \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u lo\u1ea1i thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u1eddi gian g\u1ea7n \u0111\u00e2y, vi\u1ec7c \u0111\u1ec1 ngh\u1ecb thu m\u1ed9t lo\u1ea1i thu\u1ebf m\u1edbi r\u1ea5t c\u00f3 th\u1ec3 l\u00e0 \u201cgi\u1ecdt n\u01b0\u1edbc tr\u00e0n ly\u201d khi\u1ebfn cho x\u00e3 h\u1ed9i tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n, l\u00f2ng d\u00e2n b\u1ea5t \u1ed5n h\u01a1n. Ch\u00ednh v\u00ec v\u1eady, thay v\u00ec su\u1ed1t ng\u00e0y ch\u0103m ch\u0103m t\u00ecm c\u00e1ch thu thu\u1ebf, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd n\u00ean h\u1ecdc c\u00e1ch s\u1eed d\u1ee5ng thu\u1ebf sao cho h\u1ee3p l\u00fd th\u00ec s\u1ebd \u0111\u00fang h\u01a1n.<\/p>\n

CTV \u0110\u00f4ng Phong<\/strong><\/p>\n

——————<\/p>\n

\u0110\u1ea1i bi\u1ec3u Nh\u00e2n d\u00e2n (C\u01b0 d\u00e2n m\u1ea1ng) 19-9-2017:<\/em><\/strong><\/p>\n

http:\/\/quochoi.org\/de-xuat-danh-thue-lai-tien-gui-tiet-kiem-loi-bat-cap-hai.html\\<\/a><\/em><\/p>\n

(110\/1.792)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110BND) – Li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c thu\u1ebf, nh\u1eefng ng\u00e0y g\u1ea7n \u0111\u00e2y, x\u00e3 h\u1ed9i \u0111ang \u201cs\u00f4i s\u1ee5c\u201d tr\u01b0\u1edbc c\u00e1c \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. 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