{"id":27953,"date":"2016-09-07T10:41:31","date_gmt":"2016-09-07T03:41:31","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=27953"},"modified":"2022-06-17T10:44:18","modified_gmt":"2022-06-17T03:44:18","slug":"1-014-truy-thu-thue-ttdb-la-khong-co-co-so-phap-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-014-truy-thu-thue-ttdb-la-khong-co-co-so-phap-ly\/","title":{"rendered":"1.014. Truy thu Thu\u1ebf TT\u0110B l\u00e0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd"},"content":{"rendered":"<strong>(VBA) &#8211; \u0110\u00f3 l\u00e0 kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, chuy\u00ean gia thu\u1ebf, lu\u1eadt s\u01b0 v\u00e0 \u0110\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i t\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m v\u1ec1 Thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI)<\/strong><\/p>\n<p>ph\u1ed1i h\u1ee3p v\u1edbi Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 NGK Vi\u1ec7t Nam (VBA) t\u1ed5 ch\u1ee9c v\u00e0o chi\u1ec1u 6-9-2016. Bu\u1ed5i T\u1ecda \u0111\u00e0m do \u00f4ng Nguy\u1ec5n V\u0103n Vi\u1ec7t \u2013 Ch\u1ee7 t\u1ecbch VBA v\u00e0 \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n \u2013 Tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf VCCI \u0111\u1ed3ng ch\u1ee7 tr\u00ec.<br \/>\n\u0110\u00e2y l\u00e0 bu\u1ed5i t\u1ecda \u0111\u00e0m l\u1ea7n th\u1ee9 2 v\u1ec1 v\u1ea5n \u0111\u1ec1 truy thu thu\u1ebf do VBA t\u1ed5 ch\u1ee9c, tr\u01b0\u1edbc \u0111\u00f3 h\u01a1n 1 n\u0103m c\u0169ng di\u1ec5n ra bu\u1ed5i t\u1ecda \u0111\u00e0m c\u00f3 n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-27954 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/3-1-450x300.png\" alt=\"\" width=\"450\" height=\"300\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/3-1-450x300.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/3-1.png 480w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><br \/>\nN\u1ed9i dung T\u1ecda \u0111\u00e0m \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi SABECO v\u00e0 HABECO. B\u00e1o c\u00e1o t\u00f3m t\u1eaft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng Nguy\u1ec5n Ti\u1ebfn V\u1ef5 &#8211; Ph\u00f3 Ch\u1ee7 t\u1ecbch Th\u01b0\u1eddng tr\u1ef1c VBA cho bi\u1ebft: T\u1eeb n\u0103m 2008 \u0111\u1ebfn nay, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua nhi\u1ec1u v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TT\u0110B. Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng ban h\u00e0nh nhi\u1ec1u v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf TT\u0110B. T\u1eeb n\u0103m 2007 \u0111\u1ebfn 2015, c\u00e1c doanh nghi\u1ec7p ng\u00e0nh Bia, R\u01b0\u1ee3u \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tuy nhi\u00ean, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc trong c\u00e1c \u0111\u1ee3t ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p n\u0103m 2014 v\u00e0 2015 \u0111\u00e3 ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi SABECO v\u00e0 HABECO do Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B kh\u00e1c v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf TP.HCM. Sau \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc; B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u0169ng \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n g\u1eedi Ch\u00ednh ph\u1ee7 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. Tuy v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n v\u1eabn y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo K\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<br \/>\n<strong>N\u1ebfu truy thu s\u1ebd \u1ea3nh h\u01b0\u1edfng khi l\u00ean s\u00e0n\u00a0<\/strong><strong>\u00a0<\/strong><br \/>\nTheo b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh v\u00e0 \u00fd ki\u1ebfn c\u1ee7a \u0111\u1ea1i di\u1ec7n SABECO v\u00e0 HABECO t\u1ea1i T\u1ecda \u0111\u00e0m \u0111\u1ec1u \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh: Tr\u01b0\u1edbc khi k\u00ea khai, n\u1ed9p thu\u1ebf, hai doanh nghi\u1ec7p \u0111\u1ec1u xin \u00fd ki\u1ebfn h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong nh\u1eefng n\u0103m qua, c\u00e1c c\u01a1 quan ki\u1ec3m to\u00e1n, c\u01a1 quan thu\u1ebf \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh h\u1ecd th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh. Kh\u00f4ng hi\u1ec3u sao, n\u0103m 2015, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u1ea1i \u0111\u1ec1 ngh\u1ecb truy thu thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi SABECO, ti\u1ebfp sau \u0111\u00f3 l\u00e0 v\u1edbi HABECO. C\u00e1c doanh nghi\u1ec7p, VBA, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n ki\u1ebfn ngh\u1ecb t\u1edbi B\u1ed9 T\u00e0i ch\u00ednh, Ch\u00ednh ph\u1ee7 xem x\u00e9t kh\u00f4ng t\u00ednh b\u1ed5 sung thu\u1ebf TT\u0110B nh\u01b0 b\u00e1o c\u00e1o c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng h\u1ed3i t\u1ed1 k\u00ea khai v\u00e0 n\u1ed9p b\u1ed5 sung TT\u0110B \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B.<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o nh\u1eefng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TT\u0110B, c\u0103n c\u1ee9 b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh c\u1ee7a 2 T\u1ed5ng c\u00f4ng ty, t\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, chuy\u00ean gia thu\u1ebf, k\u1ebf to\u00e1n, ph\u00e1p ch\u1ebf, lu\u1eadt s\u01b0\u2026 \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh 2 doanh nghi\u1ec7p n\u00e0y kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. N\u1ebfu h\u1ecd vi ph\u1ea1m th\u00ec c\u00e1c c\u01a1 quan thu\u1ebf c\u0169ng kh\u00f4ng th\u1ec3 \u0111\u1ec3 y\u00ean su\u1ed1t m\u1ea5y n\u0103m qua. Kh\u00f4ng th\u1ec3 n\u00f3i doanh nghi\u1ec7p l\u00e1ch lu\u1eadt hay tr\u1ed1n thu\u1ebf khi m\u00e0 c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc khi c\u00f3 nh\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 Lu\u1eadt thu\u1ebf TT\u0110B, h\u01a1n n\u1eefa h\u1ecd l\u1ea1i th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00e1c c\u01a1 quan thu\u1ebf, khi ki\u1ec3m to\u00e1n tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng ph\u00e1t hi\u1ec7n sai ph\u1ea1m g\u00ec. N\u1ebfu c\u01a1 quan thu\u1ebf l\u00e0m sai th\u00ec h\u1ecd ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m\u2026<\/p>\n<p>Ph\u00e1t bi\u1ec3u t\u1ea1i T\u1ecda \u0111\u00e0m, \u0110\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i Nguy\u1ec5n S\u1ef9 C\u01b0\u01a1ng, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI v\u1eabn gi\u1eef quan \u0111i\u1ec3m nh\u01b0 bu\u1ed5i t\u1ecda \u0111\u00e0m n\u0103m ngo\u00e1i l\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 truy thu, h\u1ed3i t\u1ed1 thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi SABECO v\u00e0 HABECO. Kh\u00f4ng n\u00ean d\u00f9ng t\u1eeb l\u00e1ch lu\u1eadt, b\u1edfi \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt. Vi\u1ec7c ban h\u00e0nh ph\u00e1p lu\u1eadt l\u00e0m sao \u0111\u1ec3 h\u1ea1n ch\u1ebf l\u1ed7 h\u1ed5ng, \u0111\u00f3 l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan x\u00e2y d\u1ef1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, c\u00f2n doanh nghi\u1ec7p h\u1ecd th\u1ef1c hi\u1ec7n \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec kh\u00f4ng th\u1ec3 sai \u0111\u01b0\u1ee3c.<\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c kh\u1eb3ng \u0111\u1ecbnh, kh\u00f4ng th\u1ec3 theo tinh th\u1ea7n, theo quan \u0111i\u1ec3m, mong mu\u1ed1n , \u00fd ch\u00ed \u00e1p \u0111\u1eb7t m\u00e0 ph\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. DN kh\u00f4ng h\u1ec1 vi ph\u1ea1m ph\u00e1p lu\u1eadt, k\u1ec3 c\u1ea3 c\u00f3 \u00e1p \u0111\u1eb7t r\u1eb1ng DN l\u00e1ch lu\u1eadt th\u00ec c\u0169ng kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt. Kh\u00f4ng th\u1ec3 \u00e1p \u0111\u1eb7t ng\u01b0\u1ee3c, \u00e1p \u0111\u1eb7t h\u1ed3i t\u1ed1, 3 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u1ec1u ch\u1ec9 cho ph\u00e9p \u00e1p d\u1ee5ng l\u1ee3i, ch\u1ee9 kh\u00f4ng bao gi\u1edd, kh\u00f4ng c\u00f3 lu\u1eadt n\u00e0o cho ph\u00e9p \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 b\u1ea5t l\u1ee3i cho ng\u01b0\u1eddi ch\u1ecbu t\u00e1c \u0111\u1ed9ng. S\u1edf d\u0129 t\u00f4i \u1ee7ng h\u1ed9 2 DN n\u00e0y b\u1edfi v\u00ec h\u1ecd kh\u00f4ng l\u00e0m sai.\u00a0<\/em><\/p>\n<p>T\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m n\u0103m ngo\u00e1i, TS. Nguy\u1ec5n \u0110\u00ecnh Cung \u2013 Vi\u1ec7n tr\u01b0\u1edfng Nghi\u00ean c\u1ee9u Qu\u1ea3n l\u00fd Kinh t\u1ebf Trung \u01b0\u01a1ng t\u1eebng kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c ho\u00e0n thi\u1ec7n lu\u1eadt ph\u00e1p l\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng th\u1ec3 bu\u1ed9c doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5n th\u1ea5t \u0111\u00f3\u2026 \u0110\u1ed3ng th\u1eddi, \u00f4ng c\u0169ng c\u1ea3nh b\u00e1o \u201c\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n, nh\u1eefng th\u00f4ng tin sai l\u1ec7nh nh\u01b0 cho r\u1eb1ng doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p c\u0169ng nh\u01b0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0\u2026\u201d.<br \/>\nM\u1ed9t s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng, n\u1ebfu kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 tr\u00ean th\u00ec s\u1ebd t\u1ea1o ti\u1ec1n l\u1ec7 b\u1ea5t l\u1ee3i cho DN, \u1ea3nh h\u01b0\u1edfng l\u1edbn t\u1edbi c\u1ed5 ph\u1ea7n h\u00f3a, tho\u00e1i v\u1ed1n, nh\u1ea5t l\u00e0 khi l\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n.<br \/>\n<strong>Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 truy thu\u00a0<\/strong><strong>\u00a0<\/strong><br \/>\nB\u00e0 V\u0169 Th\u1ecb An, Gi\u00e1m \u0111\u1ed1c m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh: Ngh\u1ecb \u0111\u1ecbnh 108\/2015\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 195\/2015\/TT &#8211; BTC m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1-1-2016 th\u00ec kh\u00f4ng th\u1ec3 truy thu thu\u1ebf t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u00f3. H\u01a1n n\u1eefa, Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 1\/7\/2016 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf TT\u0110B, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u2026 \u0111\u00e3 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n, th\u1ec3 hi\u1ec7n s\u1ef1 l\u1eafng nghe c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u1ee7a Qu\u1ed1c h\u1ed9i. Theo quy \u0111\u1ecbnh \u1edf \u0110i\u1ec1u 2, kho\u1ea3n 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u00e3 c\u00f4ng nh\u1eadn quan h\u1ec7 m\u1eb9 &#8211; con v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh \u1edf kh\u00e2u s\u1ea3n xu\u1ea5t b\u00e1n ra: Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u b\u00e1n ra\u2026<br \/>\nL\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, \u00f4ng Phan Ch\u00ed D\u0169ng \u2013 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 C\u00f4ng nghi\u1ec7p nh\u1eb9 cho r\u1eb1ng, l\u1ebd ra bu\u1ed5i t\u1ecda \u0111\u00e0m ph\u1ea3i c\u00f3 m\u1eb7t \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ti\u1ebfp thu \u00fd ki\u1ebfn, r\u1ea5t ti\u1ebfc l\u00e0 kh\u00f4ng c\u00f3 ai \u0111\u1ebfn. B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u00e3 c\u00f3 nhi\u1ec1u v\u0103n b\u1ea3n ki\u1ebfn ngh\u1ecb nh\u01b0ng B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn xem x\u00e9t truy thu thu\u1ebf TT\u0110B theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c truy thu l\u00e0 kh\u00f4ng \u0111\u00fang, doanh nghi\u1ec7p kh\u00f4ng sai trong vi\u1ec7c n\u1ed9p thu\u1ebf TT\u0110B. B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng s\u1ebd ti\u1ebfp t\u1ee5c g\u1eedi ki\u1ebfn ngh\u1ecb l\u00ean Ch\u00ednh ph\u1ee7 xem x\u00e9t.<br \/>\nK\u1ebft lu\u1eadn T\u1ecda \u0111\u00e0m, \u00f4ng Nguy\u1ec5n V\u0103n Vi\u1ec7t \u2013 Ch\u1ee7 t\u1ecbch VBA cho r\u1eb1ng, SABECO v\u00e0 HABECO l\u00e0 hai doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, bu\u1ed5i t\u1ecda \u0111\u00e0m h\u00f4m nay c\u0169ng nh\u1eb1m t\u01b0 v\u1ea5n cho Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c truy thu c\u0169ng ch\u1ea3y v\u00e0o ngu\u1ed3n thu ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, khi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 chia h\u1ebft c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 \u0111\u00f4ng th\u00ec l\u1ea5y ti\u1ec1n \u0111\u00e2u \u0111\u1ec3 tr\u1ea3 ti\u1ec1n truy thu, do v\u1eady s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00f4ng ty. Nh\u00e0 n\u01b0\u1edbc n\u00ean t\u1ea1o \u0111i\u1ec1u ki\u1ec7n gi\u00fap \u0111\u1ee1 DN, \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch c\u1ee7a nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng. VBA v\u00e0 VCCI s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c \u00fd ki\u1ebfn c\u00f3 v\u0103n b\u1ea3n ki\u1ebfn ngh\u1ecb l\u00ean Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t kh\u00f4ng truy thu thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi SABECO v\u00e0 HABECO.<br \/>\n\u00d4ng \u0110\u1eadu Anh Tu\u1ea5n \u2013 Tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf VCCT chia s\u1ebb: \u0110\u00e2y l\u00e0 l\u1ea7n th\u1ee9 5 \u0111\u01a1n v\u1ecb n\u00e0y t\u1ed5 ch\u1ee9c t\u1ecda \u0111\u00e0m v\u1ec1 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thu\u1ebf TT\u0110B. Ch\u00ednh ph\u1ee7 \u0111ang c\u00f3 nhi\u1ec1u ch\u01b0\u01a1ng tr\u00ecnh quy\u1ebft li\u1ec7t nh\u1eb1m th\u00fac \u0111\u1ea9y c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n. Song c\u0169ng c\u1ea7n x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch mang t\u00ednh \u1ed5n \u0111\u1ecbnh, l\u00e0m sao thu h\u1eb9p l\u1ea1i kho\u1ea3ng c\u00e1ch gi\u1eefa nh\u00e0 ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch v\u1edbi DN v\u00ec s\u1ef1 ph\u00e1t tri\u1ec3n chung c\u1ee7a kinh t\u1ebf \u0111\u1ea5t n\u01b0\u1edbc. M\u1ed1i lo ng\u1ea1i c\u1ee7a doanh nghi\u1ec7p l\u00e0 s\u1ef1 thi\u1ebfu \u1ed5n \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf, l\u00e0m sao thu h\u1eb9p kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c c\u01a1 quan so\u1ea1n th\u1ea3o ch\u00ednh s\u00e1ch v\u1edbi DN\u2026<\/p>\n<p><strong><em>Nguy\u1ec5n V\u0103n<\/em><\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><strong><em>VBA 07-9-2016: <\/em><\/strong><em><a href=\"http:\/\/www.vba.com.vn\/index.php?option=com_content&amp;view=article&amp;id=27262:truy-thu-thu-ttb-la-khong-co-c-s-phap-ly&amp;catid=55:tin-trong-nganh&amp;Itemid=209\">http:\/\/www.vba.com.vn\/index.php?option=com_content&amp;view=article&amp;id=27262:truy-thu-thu-ttb-la-khong-co-c-s-phap-ly&amp;catid=55:tin-trong-nganh&amp;Itemid=209<\/a><\/em><\/p>\n<p><em>(114\/1.636)<\/em>","protected":false},"excerpt":{"rendered":"<p>(VBA) &#8211; \u0110\u00f3 l\u00e0 kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, chuy\u00ean gia thu\u1ebf, lu\u1eadt s\u01b0 v\u00e0 \u0110\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i t\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m v\u1ec1 Thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) ph\u1ed1i h\u1ee3p v\u1edbi Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 NGK Vi\u1ec7t Nam (VBA) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":27954,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-27953","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>1.014. Truy thu Thu\u1ebf TT\u0110B l\u00e0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd - 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\/1-014-truy-thu-thue-ttdb-la-khong-co-co-so-phap-ly\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.014. 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