{"id":29454,"date":"2015-07-15T09:22:09","date_gmt":"2015-07-15T02:22:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29454"},"modified":"2022-06-24T09:24:58","modified_gmt":"2022-06-24T02:24:58","slug":"719-sabeco-phan-phao-vu-truy-thu-408-ti-dong-cua-kiem-toan-nn","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/719-sabeco-phan-phao-vu-truy-thu-408-ti-dong-cua-kiem-toan-nn\/","title":{"rendered":"719. Sabeco \u201cph\u1ea3n ph\u00e1o\u201d v\u1ee5 truy thu 408 t\u1ec9 \u0111\u1ed3ng c\u1ee7a Ki\u1ec3m to\u00e1n NN"},"content":{"rendered":"<strong>(ANTT) \u2013 Tr\u01b0\u1edbc ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00ean B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb truy thu 408 t\u1ec9 \u0111\u1ed3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (Thu\u1ebf TT\u0110B) n\u0103m 2013 \u0111\u1ed1i v\u1edbi T\u1ed5ng C\u00f4ng ty Bia \u2013 R\u01b0\u1ee3u &#8211; N\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) v\u00ec c\u00f3 h\u00e0nh vi l\u00e1ch lu\u1eadt, chuy\u1ec3n gi\u00e1 th\u00f4ng qua chu\u1ed7i c\u00f4ng ty con, s\u00e1ng nay 15\/7\/2015, Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam \u0111\u00e3 t\u1ed5 ch\u1ee9c bu\u1ed5i t\u1ecda \u0111\u00e0m \u201cV\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a Sabeco\u201d. \u0110\u1ebfn d\u1ef1 c\u00f3 \u0111\u1ea1i di\u1ec7n V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7, B\u1ed9 C\u00f4ng th\u01b0\u01a1ng, B\u1ed9 T\u00e0i ch\u00ednh, Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n Ki\u1ec3m to\u00e1n, c\u00e1c chuy\u00ean gia kinh t\u1ebf t\u00e0i ch\u00ednh, lu\u1eadt s\u01b0, doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u01a1 quan th\u00f4ng t\u1ea5n b\u00e1o ch\u00ed. C\u00e1c chuy\u00ean gia v\u00e0 gi\u1edbi lu\u1eadt s\u01b0 \u0111\u1ec1u \u0111\u00e1nh gi\u00e1 Sabeco kh\u00f4ng th\u1ef1c hi\u1ec7n sai ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 cho r\u1eb1ng Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 k\u1ebft lu\u1eadn tr\u00ean l\u00e0 qu\u00e1 v\u1ed9i v\u00e0ng.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-29457 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/719-450x300.jpg\" alt=\"\" width=\"450\" height=\"300\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/719-450x300.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/719.jpg 500w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><em>To\u00e0n c\u1ea3nh bu\u1ed5i t\u1ecda \u0111\u00e0m<\/em><\/p>\n<p><strong>L\u1ed7 h\u1ed5ng l\u1edbn trong Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2008<\/strong><\/p>\n<p>Theo Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t hi\u1ec7n h\u00e0nh, m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a xa x\u1ec9 nh\u01b0 r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1\u2026 b\u1ecb \u00e1p m\u1ee9c thu\u1ebf 50% \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng. Thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh tr\u00ean \u201cgi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra\u201d. Tuy nhi\u00ean, Sabeco \u0111\u00e3 th\u00e0nh l\u1eadp chu\u1ed7i c\u00e1c c\u00f4ng ty con v\u00e0 b\u00e1n bia cho c\u00e1c cty con \u0111\u00f3 tr\u01b0\u1edbc khi ph\u00e2n ph\u1ed1i \u0111\u1ebfn tay ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 k\u00ea khai m\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n ra t\u1ea1i n\u01a1i s\u1ea3n xu\u1ea5t \u0111\u1ea7u ti\u00ean. Trong khi Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc cho r\u1eb1ng Sabeco l\u1eadp ra chu\u1ed7i c\u00f4ng ty con \u0111\u1ec3 \u201cg\u00e1nh thu\u1ebf\u201d cho cty m\u1eb9 v\u00e0 \u0111\u1ec1 ngh\u1ecb thu thu\u1ebf TT\u0110B d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n ra c\u1ee7a c\u00f4ng ty con, theo \u0111\u00f3 \u0111\u1ec1 ngh\u1ecb truy thu thu\u1ebf TT\u0110B n\u0103m 2013 c\u1ee7a Sabeco 408 t\u1ec9 \u0111\u1ed3ng.<\/p>\n<p>Sabeco \u201cph\u1ea3n ph\u00e1o\u201d cho r\u1eb1ng b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf TT\u0110B l\u00e0 \u0111\u00e1nh v\u00e0o kh\u00e2u s\u1ea3n xu\u1ea5t ch\u1ee9 kh\u00f4ng \u0111\u00e1nh v\u00e0o kh\u00e2u th\u01b0\u01a1ng m\u1ea1i nh\u01b0 c\u00e1ch t\u00ednh c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, n\u1ebfu \u0111\u00e1nh v\u00e0o th\u01b0\u01a1ng m\u1ea1i th\u00ec v\u00f4 h\u00ecnh trung s\u1ebd b\u1ecb t\u00ecnh tr\u1ea1ng thu\u1ebf ch\u1ed3ng thu\u1ebf do s\u1ea3n ph\u1ea9m \u0111\u00e3 ph\u1ea3i ch\u1ecbu c\u00e1c thu\u1ebf kh\u00e1c trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, l\u01b0u th\u00f4ng tr\u01b0\u1edbc khi \u0111\u1ebfn tay ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n<p>X\u00e9t tr\u00ean kh\u00eda c\u1ea1nh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, \u0110i\u1ec3m a, \u0110i\u1ec1u 5 Ch\u01b0\u01a1ng II c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 05\/2012\/TT-BTC B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 5\/1\/2012 v\u1ec1 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf TT\u0110B quy \u0111\u1ecbnh: \u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)\u201d. Tuy nhi\u00ean, Sabeco l\u00fd lu\u1eadn r\u1eb1ng \u201ct\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb n\u00eau tr\u00ean (c\u00e1c c\u00f4ng ty con, g\u1ecdi l\u00e0 c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c \u2013 PV) \u0111\u1ec1u c\u00f3 ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp v\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp\u201d ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 05.<\/p>\n<p>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, t\u1ea1i cu\u1ed9c h\u1ecdp b\u00e1o c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n n\u0103m 2014 v\u00e0 k\u00ea\u0301t qua\u0309 th\u01b0\u0323c hi\u00ea\u0323n k\u00ea\u0301t lu\u00e2\u0323n, ki\u00ea\u0301n nghi\u0323 ki\u00ea\u0309m toa\u0301n n\u0103m 2013 ng\u00e0y 10\/7, Ki\u00ea\u0309m toa\u0301n Nha\u0300 n\u01b0\u01a1\u0301c \u0111\u00e3 th\u1eeba nh\u1eadn c\u00f3 s\u1ef1 thi\u1ebfu ch\u1eb7t ch\u1ebd trong Th\u00f4ng t\u01b0 05, tuy nhi\u00ean c\u01a1 quan n\u00e0y v\u1eabn cho r\u1eb1ng c\u1ea7n ph\u1ea3i truy thu s\u1ed1 ti\u1ec1n 408 t\u1ec9 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi Sabeco.<\/p>\n<p><strong>\u201cL\u00e1ch lu\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0 vi ph\u1ea1m lu\u1eadt\u201d<\/strong><\/p>\n<p><em>\u00d4ng Phan Ch\u00ed D\u0169ng &#8211; V\u1ee5 tr\u01b0\u1edfng V\u1ee5 C\u00f4ng nghi\u1ec7p nh\u1eb9 (B\u1ed9 C\u00f4ng th\u01b0\u01a1ng)<\/em><\/p>\n<p>\u00d4ng Phan Ch\u00ed D\u0169ng &#8211; V\u1ee5 tr\u01b0\u1edfng V\u1ee5 C\u00f4ng nghi\u1ec7p nh\u1eb9 (B\u1ed9 C\u00f4ng th\u01b0\u01a1ng) ph\u00e1t bi\u1ec3u t\u1ea1i bu\u1ed5i t\u1ecda \u0111\u00e0m n\u00f3i tr\u00ean cho r\u1eb1ng k\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi Sabeco \u0111\u00e3 g\u00e2y hoang mang kh\u00f4ng ch\u1ec9 \u0111\u1ed1i v\u1edbi Sabeco m\u00e0 c\u00f2n v\u1edbi to\u00e0n th\u1ec3 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf TT\u0110B nh\u01b0 Sabeco. \u201cTrong n\u1ec1n s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n xu\u1ea5t l\u01b0u th\u00f4ng l\u00e0 2 kh\u00e2u g\u1eafn k\u1ebft\u2026 N\u1ebfu n\u00f3i r\u1eb1ng Sabeco l\u1eadp ra c\u00e1c c\u00f4ng ty con \u0111\u1ec3 l\u00e1ch thu\u1ebf l\u00e0 kh\u00f4ng \u0111\u00fang\u2026 T\u00f4i cho r\u1eb1ng c\u00e1ch t\u00ednh thu\u1ebf hi\u1ec7n nay c\u1ee7a Sabeco v\u00e0 c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng t\u1ef1 l\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf, v\u00ec n\u1ebfu c\u00e1c anh n\u00e0y kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh th\u00ec kh\u00f4ng c\u00e1ch g\u00ec m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u00e1c anh t\u1ed3n t\u1ea1i su\u1ed1t ng\u1ea7n \u1ea5y n\u0103m\u201d. \u2013 \u201cS\u1eeda lu\u1eadt th\u00ec ch\u00fang ta s\u1eb5n s\u00e0ng s\u1eeda, nh\u01b0ng truy thu th\u00ec kh\u00f4ng n\u00ean\u201d &#8211; \u00f4ng D\u0169ng kh\u1eb3ng \u0111\u1ecbnh.<\/p>\n<p><em>TS. Nguy\u1ec5n \u0110\u00ecnh Cung &#8211; Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u v\u00e0 Qu\u1ea3n l\u00fd Kinh t\u1ebf Trung \u01b0\u01a1ng<\/em><\/p>\n<p>V\u1edbi quan \u0111i\u1ec3m kh\u00e1ch quan \u201ckh\u00f4ng b\u00eanh b\u00ean n\u00e0o\u201d, Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u Qu\u1ea3n l\u00fd Kinh t\u1ebf Trung \u01b0\u01a1ng (CIEM) Nguy\u1ec5n \u0110\u00ecnh Cung cho bi\u1ebft m\u00ecnh c\u00f3 m\u1eb7t t\u1ea1i bu\u1ed5i t\u1ecda \u0111\u00e0m n\u00e0y b\u1edfi v\u00ec \u201c\u0111\u00e2y l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh c\u00f3 li\u00ean quan \u0111\u1ebfn th\u1ec3 ch\u1ebf kinh t\u1ebf, th\u00fac \u0111\u1ea9y m\u00f4i tr\u01b0\u1eddng\u00a0kinh doanh\u00a0c\u1ee7a doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 n\u1ec1n kinh t\u1ebf n\u00f3i chung\u201d.<\/p>\n<p>\u00d4ng Cung cho r\u1eb1ng vi\u1ec7c m\u1ed9t doanh nghi\u1ec7p th\u00e0nh l\u1eadp c\u00f4ng ty m\u1eb9 r\u1ed3i \u0111\u1ebfn c\u00e1c c\u00f4ng ty con, ch\u00e1u, ch\u1eaft m\u1ed9t m\u1eb7t \u0111\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c l\u1ee3i th\u1ebf v\u1ec1\u00a0th\u1ecb tr\u01b0\u1eddng\u00a0\u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro trong kinh doanh v\u00e0 l\u00e0 \u0111i\u1ec1u h\u1ebft s\u1ee9c b\u00ecnh th\u01b0\u1eddng. Doanh nghi\u1ec7p t\u1eadn d\u1ee5ng \u01b0u \u0111i\u1ec3m c\u0169ng nh\u01b0 k\u1ebd h\u1edf c\u1ee7a ch\u00ednh s\u00e1ch c\u0169ng l\u00e0 \u0111i\u1ec1u h\u1ebft s\u1ee9c t\u1ef1 nhi\u00ean v\u00ec ng\u01b0\u1eddi th\u00f4ng minh th\u00ec ng\u01b0\u1eddi ta bi\u1ebft v\u1eadn d\u1ee5ng linh ho\u1ea1t \u0111\u1ec3 t\u1ea1o ra l\u1ee3i \u00edch cho h\u1ecd. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 t\u1ea1o ra c\u00e1c v\u0103n b\u1ea3n\u00a0ph\u00e1p lu\u1eadtch\u1eb7t ch\u1ebd, c\u00f2n khi v\u0103n b\u1ea3n lu\u1eadt c\u00f3 k\u1ebd h\u1edf th\u00ec ph\u1ea3i s\u1eeda lu\u1eadt ch\u1ee9 kh\u00f4ng n\u00ean \u0111\u1ea9y chi ph\u00ed r\u1ee7i ro v\u1ec1 ph\u00eda ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p>\u201cN\u1ebfu ng\u01b0\u1eddi ta sai th\u00ec ph\u1ea3i ch\u1ec9 ra sai \u0111i\u1ec3m n\u00e0o, n\u1ebfu kh\u00f4ng ch\u1ec9 ra \u0111\u01b0\u1ee3c sai \u0111i\u1ec3m n\u00e0o th\u00ec t\u1ee9c l\u00e0 kh\u00f4ng sai. L\u00e1ch lu\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0 vi ph\u1ea1m lu\u1eadt\u201d. &#8211; \u00f4ng Cung nh\u1ea5n m\u1ea1nh.<\/p>\n<p>C\u00f9ng chung quan \u0111i\u1ec3m n\u00e0y, \u0111\u1ea1i bi\u1ec3u qu\u1ed1c h\u1ed9i Nguy\u1ec5n S\u1ef9 C\u01b0\u01a1ng, ng\u01b0\u1eddi c\u00f3 20 n\u0103m kinh nghi\u1ec7m v\u1ec1 t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u0169ng cho r\u1eb1ng: \u201cL\u00e1ch lu\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0 x\u1ea5u. Hi\u1ec7n nay v\u0103n b\u1ea3n lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 TTT\u0110B \u0111ang ch\u01b0a r\u00f5 r\u00e0ng \u1edf c\u00e1ch t\u00ednh thu\u1ebf \u1edf kh\u00e2u b\u00e1n bu\u00f4n hay kh\u00e2u b\u00e1n l\u1ebb\u2026 C\u00f3 m\u1ed9t \u0111i\u1ec1u t\u00f4i ch\u1eafc ch\u1eafn l\u00e0 Sabeco kh\u00f4ng th\u1ec3 t\u1ef1 k\u00ea khai thu\u1ebf cho m\u00ecnh, mu\u1ed1n n\u1ed9p bao nhi\u00eau th\u00ec n\u1ed9p m\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf\u201d.<\/p>\n<p>Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng th\u01b0 k\u00fd H\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam \u2013 \u00f4ng Ph\u1ea1m C\u00f4ng Tham cho r\u1eb1ng Sabeco th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean n\u0103m 2008 trong khi n\u0103m 2012 B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi ban h\u00e0nh Th\u00f4ng t\u01b0 05 n\u00ean kh\u00f4ng th\u1ec3 n\u00f3i l\u00e0 doanh nghi\u1ec7p l\u1eadp ra chu\u1ed7i c\u00f4ng ty con \u0111\u1ec3 tr\u1ed1n thu\u1ebf. \u00d4ng Tham c\u0169ng \u0111\u1ed3ng \u00fd r\u1eb1ng b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf TT\u0110B l\u00e0 \u0111\u00e1nh v\u00e0o kh\u00e2u s\u1ea3n xu\u1ea5t ch\u1ee9 kh\u00f4ng \u0111\u00e1nh v\u00e0o kh\u00e2u l\u01b0u th\u00f4ng n\u00ean Sabeco kh\u00f4ng sai trong th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c &#8211; Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em><\/p>\n<p><em>D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho bi\u1ebft: \u201cRi\u00eang v\u1ec1 thu\u1ebf TT\u0110B, t\u1eeb n\u0103m 1990 \u0111\u1ebfn nay \u0111\u00e3 c\u00f3 8 \u0111\u1ea1o lu\u1eadt, 10 ngh\u1ecb \u0111\u1ecbnh v\u00e0 20 th\u00f4ng t\u01b0 ch\u01b0a n\u00f3i h\u00e0ng ch\u1ee5c v\u0103n b\u1ea3n kh\u00e1c n\u1eefa. H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt d\u00e0y \u0111\u1eb7c nh\u01b0 th\u1ebf, doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft \u0111\u00e2u m\u00e0 l\u1ea7n.\u201d. Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng kh\u1eb3ng \u0111\u1ecbnh Th\u00f4ng t\u01b0 05 c\u00f3 k\u1ebd h\u1edf v\u00e0 kh\u1eb3ng \u0111\u1ecbnh \u201cDoanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u00e0m nh\u1eefng g\u00ec ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m c\u00f2n Thu\u1ebf, Ki\u1ec3m to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u00e0m nh\u1eefng g\u00ec ph\u00e1p lu\u1eadt cho ph\u00e9p\u201d.<\/em><\/p>\n<p><strong>\u201cSabeco c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t 5% th\u1ecb ph\u1ea7n t\u1eeb s\u1ef1 c\u1ed1 ki\u1ec3m to\u00e1n\u201d<\/strong><\/p>\n<p><em>\u00d4ng Phan \u0110\u0103ng Tu\u1ea5t &#8211; Ch\u1ee7 t\u1ecbch H\u0110QT Sabeco<\/em><\/p>\n<p>Ch\u1ee7 t\u1ecbch H\u0110QT Sabeco &#8211; \u00d4ng Phan \u0110\u0103ng Tu\u1ea5t tr\u1ea3 l\u1eddi ph\u1ecfng v\u1ea5n c\u1ee7a b\u00e1o ch\u00ed b\u00ean l\u1ec1 bu\u1ed5i t\u1ecda \u0111\u00e0m, cho bi\u1ebft: \u201c Sau khi m\u1ed9t v\u00e0i t\u1edd b\u00e1o \u0111\u0103ng t\u1ea3i th\u00f4ng tin Sabeco b\u1ecb bu\u1ed9c truy thu h\u01a1n 408 t\u1ef7 \u0111\u1ed3ng do l\u00e1ch thu\u1ebf, c\u00e1c b\u00e1o kh\u00e1c c\u0169ng \u0111\u1ed3ng lo\u1ea1t \u0111\u01b0a tin sai l\u1ec7ch n\u00e0y khi\u1ebfn 10.000 lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 kho\u1ea3ng 400.000 lao \u0111\u1ed9ng gi\u00e1n ti\u1ebfp c\u1ee7a Sabeco h\u1ebft s\u1ee9c hoang mang, lo l\u1eafng v\u00e0 b\u1ee9c x\u00fac.\u201d<\/p>\n<p>&#8220;Theo t\u00ednh to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, ch\u00fang t\u00f4i\u00a0 c\u00f3 th\u1ec3 s\u1ebd m\u1ea5t kho\u1ea3ng 5% th\u1ecb ph\u1ea7n. V\u00e0 r\u1ea5t may l\u00e0 Sabeco ch\u01b0a ni\u00eam y\u1ebft tr\u00ean s\u00e0n\u00a0ch\u1ee9ng kho\u00e1n, n\u1ebfu \u0111\u00e3 ni\u00eam y\u1ebft, r\u1ea5t c\u00f3 th\u1ec3 Sabeco s\u1ebd b\u1ecb s\u1ee5t gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ed5 ph\u1ea7n d\u1eabn \u0111\u1ebfn m\u1ea5t th\u1ecb ph\u1ea7n 20-25% l\u00e0 chuy\u1ec7n b\u00ecnh th\u01b0\u1eddng&#8221;, \u00f4ng Tu\u1ea5t nh\u1ea5n m\u1ea1nh.<\/p>\n<p>Kh\u1eb3ng \u0111\u1ecbnh \u0111\u01a1n v\u1ecb m\u00ecnh l\u00e0 doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, v\u1edbi tinh th\u1ea7n th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt n\u00ean kh\u00f4ng c\u00f3 l\u00fd do g\u00ec \u0111\u1ec3 ph\u1ea3i tr\u1ed1n thu\u1ebf, \u00f4ng Tu\u1ea5t cho bi\u1ebft \u201c T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu ch\u00fang t\u00f4i \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m. N\u1ebfu B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea chu\u1ea9n k\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, ch\u00fang t\u00f4i c\u0169ng s\u1ebd tu\u00e2n th\u1ee7. Tuy nhi\u00ean ch\u00fang t\u00f4i v\u1eabn ch\u01b0a h\u00ecnh dung th\u1ee7 t\u1ee5c \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c truy thu s\u1ebd ph\u1ee9c t\u1ea1p nh\u01b0 th\u1ebf n\u00e0o. V\u00ec theo quy \u0111\u1ecbnh, Sabeco ph\u1ea3i b\u00e1o c\u00e1o xin ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 C\u00f4ng th\u01b0\u01a1ng, sau \u0111\u00f3 l\u1ea1i xin B\u1ed9 T\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 d\u1ef1 ph\u00f2ng ho\u1eb7c ngu\u1ed3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ec3 n\u1ed9p ngay l\u1ea1i cho B\u1ed9 T\u00e0i ch\u00ednh. Ngu\u1ed3n l\u1ee3i nhu\u1eadn n\u00e0y 90% l\u00e0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec l\u1ea5y c\u1ee7a Nh\u00e0 n\u01b0\u1edbc n\u1ed9p l\u1ea1i cho Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng v\u1ea5n \u0111\u1ec1 g\u00ec, nh\u01b0ng 10% c\u00f2n l\u1ea1i n\u00e0y l\u00e0 c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng n\u00ean ch\u00fang t\u00f4i kh\u00f4ng t\u1ef1 quy\u1ebft \u0111\u01b0\u1ee3c m\u00e0 ph\u1ea3i h\u1ecfi \u00fd ki\u1ebfn c\u00e1c c\u1ed5 \u0111\u00f4ng\u201d.<\/p>\n<p>B\u00e0i v\u00e0 \u1ea3nh:<strong>\u00a0Ho\u00e0ng Y\u1ebfn<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>An ninh ti\u1ec1n t\u1ec7 (Doanh nghi\u1ec7p) 15-7-2015:<br \/>\n<\/em><\/strong><em>http:\/\/antt.vn\/sabeco-phan-phao-vu-truy-thu-408-ti-dong-cua-kiem-toan-nha-nuoc-0110531.html<\/em><\/p>\n<p><strong>(104\/1.725)<\/strong>","protected":false},"excerpt":{"rendered":"<p>(ANTT) \u2013 Tr\u01b0\u1edbc ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00ean B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb truy thu 408 t\u1ec9 \u0111\u1ed3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (Thu\u1ebf TT\u0110B) n\u0103m 2013 \u0111\u1ed1i v\u1edbi T\u1ed5ng C\u00f4ng ty Bia \u2013 R\u01b0\u1ee3u &#8211; N\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) v\u00ec c\u00f3 h\u00e0nh vi l\u00e1ch lu\u1eadt, chuy\u1ec3n gi\u00e1 th\u00f4ng qua [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":29457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-29454","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>719. Sabeco \u201cph\u1ea3n ph\u00e1o\u201d v\u1ee5 truy thu 408 t\u1ec9 \u0111\u1ed3ng c\u1ee7a Ki\u1ec3m to\u00e1n NN - 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\/719-sabeco-phan-phao-vu-truy-thu-408-ti-dong-cua-kiem-toan-nn\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]719. 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