{"id":28418,"date":"2017-09-25T10:38:21","date_gmt":"2017-09-25T03:38:21","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=28418"},"modified":"2022-06-20T11:17:34","modified_gmt":"2022-06-20T04:17:34","slug":"1-544-sua-doi-5-luat-thue-tac-dong-the-nao-toi-cong-dong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-544-sua-doi-5-luat-thue-tac-dong-the-nao-toi-cong-dong-doanh-nghiep\/","title":{"rendered":"1.544. S\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf: T\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o t\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p?"},"content":{"rendered":"(KTNN) – V\u1edbi 30 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn nhi\u1ec1u ng\u00e0nh, ngh\u1ec1 kh\u00e1c nhau, D\u1ef1 th\u1ea3o 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 (GTGT), Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B), Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean ti\u1ebfp t\u1ee5c thu h\u00fat s\u1ef1 quan t\u00e2m g\u00f3p \u00fd c\u1ee7a nhi\u1ec1u DN v\u00e0 chuy\u00ean gia.<\/strong><\/p>\n
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T\u00e1c \u0111\u1ed9ng r\u1ed9ng kh\u1eafp \u0111\u1ebfn nhi\u1ec1u DN, ng\u00e0nh, ngh\u1ec1<\/strong><\/p>\n

Trong 5 Lu\u1eadt tr\u00ean, lu\u1eadt thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a c\u1ed9ng \u0111\u1ed3ng DN nh\u1ea5t ch\u00ednh l\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT. \u00d4ng B\u00f9i Ng\u1ecdc Tu\u1ea5n – Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf C\u00f4ng ty TNHH Deloitte Vi\u1ec7t Nam – cho r\u1eb1ng: Vi\u1ec7c b\u1ecf quy \u0111\u1ecbnh chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu Thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng 10% s\u1ebd d\u1eabn \u0111\u1ebfn hi\u1ec7n t\u01b0\u1ee3ng ph\u00ed ch\u1ed3ng ph\u00ed, \u1ea3nh h\u01b0\u1edfng t\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u2026<\/p>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y, ph\u00e2n lo\u1ea1i v\u00e0 x\u00e1c \u0111\u1ecbnh quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0 hi\u1ec7n h\u00e0nh l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a Thu\u1ebf GTGT, \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt. Do \u0111\u00f3, \u00f4ng Tu\u1ea5n ki\u1ebfn ngh\u1ecb, B\u1ed9 T\u00e0i ch\u00ednh n\u00ean c\u00e2n nh\u1eafc lo\u1ea1i tr\u1eeb chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u1ecfi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu Thu\u1ebf GTGT.<\/p>\n

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M\u1eb7t kh\u00e1c, \u0111\u1ec3 th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc trong tri\u1ec3n khai quy \u0111\u1ecbnh kh\u00f4ng ho\u00e0n Thu\u1ebf GTGT theo Lu\u1eadt s\u1ed1 106\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT, Lu\u1eadt Thu\u1ebf TT\u0110B v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u00f4ng Tu\u1ea5n \u0111\u1ec1 xu\u1ea5t, Lu\u1eadt n\u00e0y c\u1ea7n s\u1eeda l\u1ea1i theo h\u01b0\u1edbng ho\u00e0n Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t b\u00e1n v\u00e0o khu phi thu\u1ebf quan, xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng, th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n

Li\u00ean quan \u0111\u1ebfn Thu\u1ebf TNDN, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> – khuy\u1ebfn ngh\u1ecb, D\u1ef1 th\u1ea3o Lu\u1eadt kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau 15 – 17 – 20% theo quy m\u00f4 doanh thu, lao \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y kh\u00f4ng c\u00f3 nhi\u1ec1u \u00fd ngh\u0129a trong th\u1ef1c t\u1ebf, d\u1ec5 b\u1ecb gian l\u1eadn, l\u1ee3i d\u1ee5ng, v\u00f4 t\u00ecnh khuy\u1ebfn kh\u00edch DN duy tr\u00ec quy m\u00f4 nh\u1ecf, kh\u00f3 ph\u00e1t huy \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf c\u1ea1nh tranh.<\/div>\n

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M\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00e1c \u0111\u01b0\u1ee3c n\u00eau trong D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 Lu\u1eadt thu\u1ebf l\u1ea7n n\u00e0y l\u00e0 b\u1ed5 sung c\u00e1c lo\u1ea1i n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga, kh\u00f4ng ga, n\u01b0\u1edbc t\u0103ng l\u1ef1c, tr\u00e0, c\u00e0 ph\u00ea u\u1ed1ng li\u1ec1n \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i theo d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p (tr\u1eeb n\u01b0\u1edbc tr\u00e1i c\u00e2y, n\u01b0\u1edbc rau qu\u1ea3 100% t\u1ef1 nhi\u00ean, s\u1eefa v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m s\u1eefa) v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu Thu\u1ebf TT\u0110B.<\/p>\n

\u0110\u1eb7t gi\u1ea3 thi\u1ebft n\u1ebfu D\u1ef1 \u00e1n Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng qua, Ph\u00f3 Ch\u1ee7 t\u1ecbch Th\u01b0\u1eddng tr\u1ef1c Hi\u1ec7p h\u1ed9i Bia – R\u01b0\u1ee3u – N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam Nguy\u1ec5n Ti\u1ebfn V\u1ef5 nh\u1eadn \u0111\u1ecbnh, c\u00e1c DN s\u1ea3n xu\u1ea5t, kinh doanh 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 nh\u01b0 sau: Thu\u1ebf GTGT t\u0103ng t\u1eeb 10% l\u00ean 12%, Thu\u1ebf 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 Thu\u1ebf GTGT \u00e1p d\u1ee5ng cho \u0111\u01b0\u1eddng t\u0103ng t\u1eeb 5% l\u00ean 6%. Khi \u0111\u00f3, gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m n\u01b0\u1edbc gi\u1ea3i kh\u00e1t tr\u00ean th\u1ecb tr\u01b0\u1eddng s\u1ebd t\u0103ng kho\u1ea3ng 12%, \u0111\u1ed3ng th\u1eddi chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd t\u0103ng l\u00ean.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3m kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, doanh thu v\u00e0 quy m\u00f4 s\u1ea3n xu\u1ea5t… H\u01a1n n\u1eefa, gi\u00e1 b\u00e1n cao c\u00f2n c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o k\u1ebd h\u1edf cho h\u00e0ng nh\u1eadp l\u1eadu, h\u00e0ng gi\u1ea3, h\u00e0ng nh\u00e1i, h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng tr\u00e0n lan. T\u1eeb \u0111\u00e2y, \u00f4ng V\u1ef5 ki\u1ebfn ngh\u1ecb, B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t \u00e1p Thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c h\u00e0ng h\u00f3a th\u1ef1c ph\u1ea9m c\u00f3 ch\u1ee9a \u0111\u01b0\u1eddng \u1edf m\u1ed9t m\u1ee9c thu\u1ebf th\u1ea5p, ho\u1eb7c ch\u1ec9 \u00e1p thu\u1ebf \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.<\/p>\n

S\u1eeda Lu\u1eadt ph\u1ea3i \u0111\u1ea3m b\u1ea3o\u00a0t\u00ednh b\u1ec1n v\u1eefng<\/strong><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, g\u00f3p \u00fd v\u00e0o d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 Lu\u1eadt thu\u1ebf, c\u1ed9ng \u0111\u1ed3ng DN c\u00f2n g\u1eedi \u0111\u1ebfn c\u01a1 quan so\u1ea1n th\u1ea3o nhi\u1ec1u ki\u1ebfn ngh\u1ecb li\u00ean quan \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n m\u1ecfng, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i, x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh Thu\u1ebf T\u00e0i nguy\u00ean\u2026 \u0110i\u1ec1u n\u00e0y cho th\u1ea5y, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch thu\u1ebf t\u00e1c \u0111\u1ed9ng l\u1edbn t\u1edbi n\u1ec1n kinh t\u1ebf. Tuy nhi\u00ean, \u0111\u1ec3 nh\u00ecn nh\u1eadn r\u00f5 h\u01a1n nh\u1eefng \u1ea3nh h\u01b0\u1edfng n\u00e0y, theo c\u00e1c chuy\u00ean gia, c\u01a1 quan so\u1ea1n th\u1ea3o v\u1eabn c\u1ea7n c\u00f3 th\u00eam b\u1ea3n \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng chi ti\u1ebft vi\u1ec7c s\u1eeda \u0111\u1ed5i 5 Lu\u1eadt thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5ng th\u1ec3 n\u1ec1n kinh t\u1ebf c\u0169ng nh\u01b0 c\u00e1c DN.<\/p>\n

Theo \u0111\u00f3, Chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan k\u1ef3 v\u1ecdng, b\u1ea3n \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng s\u1ebd ph\u1ea3i gi\u1ea3i \u0111\u00e1p \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi. C\u1ee5 th\u1ec3, sau khi \u0111i\u1ec1u ch\u1ec9nh 5 Lu\u1eadt thu\u1ebf n\u00e0y, thu ng\u00e2n s\u00e1ch s\u1ebd t\u0103ng l\u00ean bao nhi\u00eau? D\u1ef1 \u00e1n Lu\u1eadt \u0111\u00e3 l\u01b0\u1eddng h\u1ebft \u0111\u01b0\u1ee3c nh\u1eefng t\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi DN hay ch\u01b0a? Ng\u00e0nh, ngh\u1ec1 n\u00e0o s\u1ebd ch\u1ecbu thua thi\u1ec7t l\u1edbn? Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee7 tr\u01b0\u01a1ng t\u00e1i c\u01a1 c\u1ea5u kinh t\u1ebf kh\u00f4ng? M\u1eb7t kh\u00e1c, vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a D\u1ef1 \u00e1n Lu\u1eadt ph\u1ea3i do c\u00e1c c\u01a1 quan \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan, n\u1ebfu ch\u00ednh c\u01a1 quan s\u1eeda ch\u00ednh s\u00e1ch \u0111\u00e1nh gi\u00e1 th\u00ec k\u1ebft qu\u1ea3 s\u1ebd kh\u00f4ng th\u1ec3 to\u00e0n di\u1ec7n.<\/p>\n

Th\u00eam n\u1eefa, \u0111i\u1ec1u m\u00e0 c\u00e1c chuy\u00ean gia b\u0103n kho\u0103n l\u00e0 t\u00ednh b\u1ec1n v\u1eefng c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i 5 Lu\u1eadt thu\u1ebf. S\u1eeda Lu\u1eadt \u0111\u1ec3 c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu ng\u00e2n s\u00e1ch, song \u201cvi\u1ec7c t\u0103ng thu n\u00e0y li\u1ec7u c\u00f3 b\u1ec1n v\u1eefng hay ch\u1ec9 \u0111\u1ea3m b\u1ea3o trong m\u1ed9t, hai n\u0103m r\u1ed3i ch\u00fang ta l\u1ea1i \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp?\u201d – b\u00e0 Ph\u1ea1m Chi Lan \u0111\u1eb7t c\u00e2u h\u1ecfi.<\/p>\n

C\u00f9ng b\u0103n kho\u0103n tr\u00ean, \u00f4ng \u0110\u00e0o Huy Gi\u00e1m – T\u1ed5ng Th\u01b0 k\u00fd Di\u1ec5n \u0111\u00e0n Kinh t\u1ebf t\u01b0 nh\u00e2n, nguy\u00ean Tr\u01b0\u1edfng c\u01a1 quan \u0111\u1ea1i di\u1ec7n Th\u01b0\u01a1ng m\u1ea1i Vi\u1ec7t Nam t\u1ea1i WTO – n\u00eau quan \u0111i\u1ec3m: DN v\u00e0 ng\u01b0\u1eddi d\u00e2n lu\u00f4n k\u1ef3 v\u1ecdng m\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf ho\u00e0n ch\u1ec9nh v\u00e0 c\u00f3 t\u00ednh \u1ed5n \u0111\u1ecbnh. Do v\u1eady, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt, ch\u00fang ta c\u1ea7n c\u00e2n nh\u1eafc \u0111\u1ec3 tr\u00e1nh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh li\u00ean t\u1ee5c.<\/p>\n

Sau 5 n\u0103m, trong 5 Lu\u1eadt tr\u00ean, ch\u00fang ta \u0111\u00e3 s\u1eeda t\u1edbi 4 Lu\u1eadt (1 Lu\u1eadt \u0111\u01b0\u1ee3c th\u1ef1c thi trong 9 n\u0103m). Trong qu\u00e1 tr\u00ecnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n n\u00e0y, ch\u00fang ta n\u00ean r\u00fat kinh nghi\u1ec7m l\u00e0m sao \u0111\u1ec3 n\u1ebfu Qu\u1ed1c h\u1ed9i \u0111\u1ed3ng \u00fd th\u00f4ng qua th\u00ec c\u00e1c lu\u1eadt mang t\u00ednh \u1ed5n \u0111\u1ecbnh h\u01a1n v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e2u d\u00e0i trong th\u1ef1c t\u1ebf. N\u1ebfu m\u1ed9t v\u00e0i n\u0103m, Lu\u1eadt l\u1ea1i ph\u1ea3i s\u1eeda m\u1ed9t l\u1ea7n th\u00ec ch\u00fang ta v\u1eabn c\u00f2n c\u00f3 m\u1eb7t h\u1ea1n ch\u1ebf.<\/p><\/div>\n<\/div>\n<\/div>\n

NG\u1eccC MAI<\/strong>
\nTheo tu\u1ea7n b\u00e1o s\u1ed1 ra ng\u00e0y 21\/9\/201<\/strong><\/p>\n

——————<\/p>\n

Ki\u1ec3m to\u00e1n (Th\u1ecb tr\u01b0\u1eddng) 25-9-2017:<\/em><\/strong><\/p>\n

http:\/\/www.baokiemtoannhanuoc.vn\/thi-truong\/sua-doi-5-luat-thue-tac-dong-the-nao-toi-cong-dong-doanh-nghiep-137767<\/a><\/em><\/p>\n

(79\/1.196)<\/em>","protected":false},"excerpt":{"rendered":"

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