{"id":29459,"date":"2015-07-15T09:25:03","date_gmt":"2015-07-15T02:25:03","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29459"},"modified":"2022-06-24T09:27:53","modified_gmt":"2022-06-24T02:27:53","slug":"720-vba-to-chuc-toa-dam-ve-viec-thuc-hien-thue-tieu-thu-dac-biet-cua-sabeco","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/720-vba-to-chuc-toa-dam-ve-viec-thuc-hien-thue-tieu-thu-dac-biet-cua-sabeco\/","title":{"rendered":"720. VBA t\u1ed5 ch\u1ee9c T\u1ecda \u0111\u00e0m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a SABECO"},"content":{"rendered":"(TC\u0110U) – S\u00e1ng 15\/7\/2015, t\u1ea1i H\u00e0 N\u1ed9i, Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 NGK Vi\u1ec7t Nam (VBA) \u0111\u00e3 t\u1ed5 ch\u1ee9c T\u1ecda \u0111\u00e0m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) c\u1ee7a SABECO.<\/strong><\/p>\n

T\u1edbi d\u1ef1 bu\u1ed5i T\u1ecda \u0111\u00e0m c\u00f3 \u0111\u1ea1i di\u1ec7n V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, B\u1ed9 T\u00e0i ch\u00ednh, l\u00e3nh \u0111\u1ea1o Vi\u1ec7n Nghi\u00ean c\u1ee9u Qu\u1ea3n l\u00fd Kinh t\u1ebf Trung \u01b0\u01a1ng, VBA, H\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, C\u00f4ng ty Lu\u1eadt ANVI, l\u00e3nh \u0111\u1ea1o T\u1ed5ng c\u00f4ng ty CP Bia \u2013 R\u01b0\u1ee3u \u2013 NGK S\u00e0i G\u00f2n, m\u1ed9t s\u1ed1 c\u00f4ng ty h\u1ed9i vi\u00ean VBA, c\u00f9ng \u0111\u00f4ng \u0111\u1ea3o c\u00e1c ph\u00f3ng vi\u00ean b\u00e1o \u0111\u00e0i trung \u01b0\u01a1ng v\u00e0 H\u00e0 N\u1ed9i.<\/p>\n

\"\"<\/p>\n

Bu\u1ed5i T\u1ecda \u0111\u00e0m thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a \u0111\u00f4ng \u0111\u1ea3o c\u00e1c \u0111\u1ea1i bi\u1ec3u.<\/em><\/p>\n

Ph\u00e1t bi\u1ec3u \u0111\u1ec1 d\u1eabn bu\u1ed5i T\u1ecda \u0111\u00e0m, PGS.TS. Nguy\u1ec5n V\u0103n Vi\u1ec7t \u2013 Ch\u1ee7 t\u1ecbch VBA cho bi\u1ebft: \u201cV\u1eeba qua, d\u01b0 lu\u1eadn b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111ang ki\u1ebfn ngh\u1ecb truy thu h\u01a1n 408 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf TT\u0110B t\u1eeb SABECO v\u00e0 \u0111\u1ed3ng th\u1eddi ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TT\u0110B. Ki\u1ebfn ngh\u1ecb n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc cho r\u1eb1ng SABECO \u0111ang \u201cl\u00e1ch lu\u1eadt\u201d, \u201cl\u00e1ch thu\u1ebf\u201d b\u1eb1ng vi\u1ec7c t\u1ea1o ra th\u00eam c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c \u0111\u1ec3 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, SABECO c\u0169ng \u0111\u00e3 c\u00f3 nh\u1eefng ki\u1ebfn ngh\u1ecb t\u1edbi Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c B\u1ed9 ng\u00e0nh li\u00ean quan r\u1eb1ng vi\u1ec7c truy thu l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd v\u1edbi nh\u1eefng g\u00ec \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt Thu\u1ebf TT\u0110B hi\u1ec7n h\u00e0nh (Lu\u1eadt 27\/2008\/QH12). Ngo\u00e0i ra, h\u1ecd c\u0169ng cho bi\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c l\u00e0 nhu c\u1ea7u th\u1ef1c t\u1ebf kh\u00e1ch quan, l\u00e0 y\u00eau c\u1ea7u t\u1ea5t y\u1ebfu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a nh\u1eefng doanh nghi\u1ec7p l\u1edbn, nh\u1eb1m th\u1ecfa m\u00e3n nhu c\u1ea7u ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c th\u1ef1c hi\u1ec7n thu\u1ebf TT\u0110B c\u1ee7a SABECO c\u0169ng \u0111\u00fang v\u1edbi Lu\u1eadt v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. Ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi SABECO kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f2n c\u00f3 th\u1ec3 g\u00e2y t\u00e1c \u0111\u1ed9ng l\u1edbn t\u1edbi ng\u00e0nh Bia Vi\u1ec7t Nam. L\u00e0 t\u1ed5 ch\u1ee9c\u00a0 \u0111\u1ea1i di\u1ec7n cho ng\u00e0nh Bia \u2013 R\u01b0\u1ee3u \u2013 NGK, VBA cho r\u1eb1ng n\u00ean xem x\u00e9t l\u1ea1i vi\u1ec7c truy thu \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c c\u00f4ng t\u00e1c n\u1ed9p ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c t\u00edch c\u1ef1c, \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c h\u00e0i h\u00f2a c\u00e1c l\u1ee3i \u00edch c\u1ee7a nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

PGS.TS. Nguy\u1ec5n V\u0103n Vi\u1ec7t \u2013 Ch\u1ee7 t\u1ecbch VBA ph\u00e1t bi\u1ec3u t\u1ea1i T\u1ecda \u0111\u00e0m.<\/em><\/p>\n

\u00d4ng Phan Ch\u00ed D\u0169ng – V\u1ee5 tr\u01b0\u1edfng V\u1ee5 C\u00f4ng nghi\u1ec7p nh\u1eb9 (B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng) cho bi\u1ebft: \u201cHi\u1ec7n nay, c\u00e1c\u00a0 c\u00f4ng ty l\u1edbn \u0111\u1ec1u ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i nhi\u1ec1u Th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i, h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, kh\u00f4ng ch\u1ec9 c\u00f3 Bia S\u00e0i G\u00f2n m\u00e0 nhi\u1ec1u c\u00f4ng ty kh\u00e1c c\u0169ng c\u00f3 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i nh\u01b0 v\u1eady. M\u1ed9t s\u1ed1 th\u00f4ng tin cho r\u1eb1ng, SABECO th\u00e0nh l\u1eadp h\u1ec7 th\u1ed1ng c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1 l\u00e0 kh\u00f4ng \u0111\u00fang. 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 m\u1ea5y n\u0103m qua. Theo quy \u0111\u1ecbnh, thu\u1ebf TT\u0110B l\u00e0 \u0111\u00e1nh v\u00e0o nh\u00e0 s\u1ea3n xu\u1ea5t ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u00e1nh v\u00e0o kh\u00e2u th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u00e1nh v\u00e0o nh\u00e0 s\u1ea3n xu\u1ea5t. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf c\u1ee7a SABECO c\u0169ng nh\u01b0 c\u00e1c c\u00f4ng ty thu\u1ed1c l\u00e1 kh\u00f4ng sai so v\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc\u2026 L\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t ng\u00e0nh \u0110\u1ed3 u\u1ed1ng, c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u00f4ng v\u0103n c\u1ee7a SABECO xin \u00fd ki\u1ebfn c\u1ee7a c\u00e1c c\u01a1 quan thu\u1ebf th\u00ec t\u00f4i cho r\u1eb1ng Bia S\u00e0i G\u00f2n kh\u00f4ng sai, kh\u00f4ng th\u1ec3 truy thu \u0111\u01b0\u1ee3c\u201d.<\/p>\n

\u00d4ng Chung Tr\u00ed D\u0169ng \u2013 Ch\u1ee7 t\u1ecbch C\u00f4ng \u0111o\u00e0n SABECO chia s\u1ebb t\u1edbi c\u00e1c \u0111\u1ea1i bi\u1ec3u \u201cB\u1ee9c t\u00e2m th\u01b0 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/em>\u00a0<\/em>
\nBia S\u00e0i G\u00f2n\u201d.<\/em><\/p>\n

Ph\u00e1t bi\u1ec3u t\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m, \u00f4ng 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 kh\u1eb3ng \u0111\u1ecbnh: \u201cTrong kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, m\u1ed9t c\u00f4ng ty m\u1eb9 th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty con, ch\u00e1u, ch\u1eaft l\u00e0 b\u00ecnh th\u01b0\u1eddng, qua \u0111\u00f3 gi\u00fap cho doanh nghi\u1ec7p t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf v\u00e0 gi\u1ea3m r\u1ee7i ro tr\u00ean th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c doanh nghi\u1ec7p t\u1eadn d\u1ee5ng l\u1ee3i th\u1ebf c\u1ee7a ch\u00ednh s\u00e1ch, c\u1ea3 k\u1ebd h\u1edf c\u1ee7a ch\u00ednh s\u00e1ch l\u00e0 ho\u00e0n to\u00e0n t\u1ef1 nhi\u00ean \u0111\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p. V\u1ea5n \u0111\u1ec1 \u1edf ch\u1ed7, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh, c\u00f4ng c\u1ee5 \u0111\u1ec3 h\u1ea1n ch\u1ebf l\u1ed7 h\u1ed5ng. N\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m \u1edf \u0111i\u1ec1u, kho\u1ea3n n\u00e0o th\u00ec ph\u1ea3i d\u1eabn ra c\u1ee5 th\u1ec3, n\u1ebfu kh\u00f4ng ph\u1ea1m th\u00ec h\u1ecd l\u00e0m \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 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. \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 nh\u01b0 v\u1eeba qua s\u1ebd l\u00e0m \u1ea3nh h\u01b0\u1edfng l\u1edbn t\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, ai s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m? C\u1ea7n ph\u1ea3i xem l\u1ea1i c\u00e1ch th\u1ee9c b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea7u t\u01b0, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea9y r\u1ee7i ro v\u1ec1 cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n v\u00ec h\u1ecd l\u00e0 ng\u01b0\u1eddi y\u1ebfu th\u1ebf h\u01a1n trong vi\u1ec7c th\u1ef1c thi ch\u00ednh s\u00e1ch. T\u00f4i tin r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd kh\u00f4ng truy thu s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y c\u1ee7a Bia S\u00e0i G\u00f2n\u2026\u201d<\/p>\n

C\u00e1c \u0111\u1ea1i bi\u1ec3u tham d\u1ef1 bu\u1ed5i T\u1ecda \u0111\u00e0m.<\/em><\/p>\n

\u00d4ng Nguy\u1ec5n S\u1ef9 C\u01b0\u01a1ng \u2013 \u0110\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i, \u1ee6y vi\u00ean \u1ee6y ban Ph\u00e1p lu\u1eadt c\u1ee7a Qu\u1ed1c h\u1ed9i cho r\u1eb1ng: Theo t\u00f4i c\u00e1c c\u01a1 quan thu\u1ebf hay truy\u1ec1n th\u00f4ng kh\u00f4ng n\u00ean d\u00f9ng t\u1eeb l\u00e1ch lu\u1eadt, l\u00e1ch thu\u1ebf, b\u1edfi \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt. L\u1ed7 h\u1ed5ng ph\u00e1p lu\u1eadt th\u00ec h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt n\u01b0\u1edbc n\u00e0o c\u0169ng c\u00f3, v\u1ea5n \u0111\u1ec1 l\u00e0 nhi\u1ec1u hay \u00edt. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1ed7 h\u1ed5ng \u0111\u00f3 nh\u1ecf v\u00e0 \u00edt th\u00ec c\u00e0ng t\u1ed1t. Gi\u1ea3 s\u1eed ng\u01b0\u1eddi ta c\u00f3 l\u00e1ch lu\u1eadt th\u00ec c\u0169ng kh\u00f4ng c\u00f3 l\u1ed7i. C\u00e1c doanh nghi\u1ec7p n\u00f3i chung v\u00e0 Bia S\u00e0i G\u00f2n n\u00f3i ri\u00eang kh\u00f4ng th\u1ec3 t\u1ef1 k\u00ea khai thu\u1ebf, mu\u1ed1n n\u1ed9p bao nhi\u00eau \u0111\u01b0\u1ee3c, \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c k\u00ea khai, h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf \u0111\u1ec1u theo quy \u0111\u1ecbnh, kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng n\u00e0o cho r\u1eb1ng Bia S\u00e0i G\u00f2n th\u1ef1c hi\u1ec7n sai. V\u1eady, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? N\u1ebfu k\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n l\u00e0 \u0111\u00fang th\u00ec tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ebfn \u0111\u00e2u. Theo t\u00f4i, th\u00f4ng tin \u0111\u01b0a ra c\u00f4ng lu\u1eadn cho r\u1eb1ng \u201cSABECO tr\u1ed1n thu\u1ebf\u201d l\u00e0 h\u01a1i v\u1ed9i v\u00e0ng, kh\u00f4ng \u0111\u00fang, g\u00e2y thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p…<\/p>\n

Theo \u00f4ng Ph\u1ea1m C\u00f4ng Tham \u2013 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, Thu\u1ebf TT\u0110B l\u00e0 \u0111\u00e1nh v\u00e0o kh\u00e2u s\u1ea3n xu\u1ea5t, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 kh\u00e2u th\u01b0\u01a1ng m\u1ea1i. N\u00f3i r\u1eb1ng, Bia S\u00e0i G\u00f2n th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty con \u0111\u1ec3 tr\u1ed1n thu\u1ebf l\u00e0 kh\u00f4ng \u0111\u00fang, c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i th\u00e0nh l\u1eadp t\u1eeb n\u0103m 2006. N\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 l\u1ed7 h\u1ed5ng th\u00ec ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, ch\u1ee9 kh\u00f4ng th\u1ec3 b\u1eaft doanh nghi\u1ec7p truy thu thu\u1ebf. B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n b\u1ea3o v\u1ec7 c\u00e1i \u0111\u00fang c\u1ee7a doanh nghi\u1ec7p, m\u1ecdi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u1ea3i t\u00f4n tr\u1ecdng hi\u1ebfp ph\u00e1p, ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc\u2026 H\u00e0ng n\u0103m, doanh nghi\u1ec7p \u0111\u1ec1u xin \u00fd ki\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf, nay b\u1ea3o ph\u1ea3i truy thu l\u00e0 kh\u00f4ng \u0111\u00fang.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng: \u201cK\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 \u0111\u00fang, n\u1ebfu c\u00e1c c\u00f4ng ty con c\u1ee7a SABECO h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Nh\u01b0ng t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con c\u1ee7a bia S\u00e0i G\u00f2n \u0111\u1ec1u l\u00e0 DN ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p v\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. Lu\u1eadt 2008 v\u00e0 2014 \u0111\u1ec1u quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng s\u1ea3n xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc \u201cl\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra\u201d. Nh\u01b0ng nh\u1eefng n\u1ed9i dung h\u01b0\u1edbng d\u1eabn, c\u1ea3 c\u0169 v\u00e0 m\u1edbi l\u00e0 kh\u00e1c nhi\u1ec1u v\u1edbi Lu\u1eadt, d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ed9p thu\u1ebf nhi\u1ec1u hay \u00edt ho\u00e0n to\u00e0n do v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 Lu\u1eadt thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 m\u1edbi d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 n\u1ed9p thu\u1ebf cao hay th\u1ea5p, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 lu\u1eadt. DN \u0111\u01b0\u1ee3c l\u00e0m t\u1ea5t c\u1ea3 nh\u1eefng g\u00ec ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m, c\u00f2n c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c l\u00e0m nh\u1eefng g\u00ec ph\u00e1p lu\u1eadt cho ph\u00e9p.
\n<\/em>T\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m, \u00f4ng Chung Tr\u00ed D\u0169ng \u2013 Ch\u1ee7 t\u1ecbch C\u00f4ng \u0111o\u00e0n SABECO \u0111\u00e3 g\u1eedi t\u1edbi c\u00e1c \u0111\u1ea1i bi\u1ec3u \u201cB\u1ee9c t\u00e2m th\u01b0 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Bia S\u00e0i G\u00f2n\u201d. Theo \u0111\u00f3, tr\u00ean tinh th\u1ea7n th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, t\u1eeb khi th\u00e0nh l\u1eadp T\u1ed5ng c\u00f4ng ty \u0111\u1ebfn nay, t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng Bia S\u00e0i G\u00f2n lu\u00f4n \u0111\u1eb7t l\u1ee3i \u00edch Nh\u00e0 n\u01b0\u1edbc l\u00ean tr\u00ean h\u1ebft, c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi s\u1eafc thu\u1ebf TT\u0110B \u0111\u1ec3 k\u00ea khai t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf, Bia S\u00e0i G\u00f2n \u0111\u1ec1u xin \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n t\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. H\u00e0ng n\u0103m c\u00f4ng ty m\u1eb9, c\u00e1c c\u00f4ng ty con v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 uy t\u00edn (c\u1ea3 trong n\u01b0\u1edbc v\u00e0 tr\u00ean th\u1ecb tr\u01b0\u1eddng ki\u1ec3m to\u00e1n th\u1ebf gi\u1edbi nh\u01b0: KPMG, PWC, E&Y, Deloitte\u2026) th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn Bia S\u00e0i G\u00f2n \u0111\u00e3 th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TT\u0110B. Ph\u1ea3i ch\u0103ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t g\u00ec trong c\u00e1ch th\u1ef1c thi ki\u1ec3m to\u00e1n gi\u1eefa c\u00e1c C\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc?<\/p>\n

Bia S\u00e0i G\u00f2n lu\u00f4n th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, vi\u1ec7c n\u00f3i Bia S\u00e0i G\u00f2n tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1 l\u00e0 kh\u00f4ng \u0111\u00fang. Ng\u01b0\u1eddi lao \u0111\u1ed9ng bia s\u00e0i g\u00f2n kh\u00f4ng bao gi\u1edd l\u00e0m \u0111i\u1ec1u khu\u1ea5t t\u1ea5t, lu\u00f4n \u0111\u1eb7t l\u1ee3i \u00edch nh\u00e0 n\u01b0\u1edbc tr\u00ean h\u1ebft, \u0111\u1ec1u xin \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n, tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf TT\u0110B,\u2026.<\/p>\n

Bia S\u00e0i G\u00f2n l\u00e0 doanh nghi\u1ec7p n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ee9ng th\u1ee9 9 trong s\u1ed1 c\u00e1c T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc. N\u0103m 2014, n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea1t h\u01a1n 13.000 t\u1ef7 \u0111\u1ed3ng. L\u00e0 Th\u01b0\u01a1ng hi\u1ec7u Qu\u1ed1c gia, th\u01b0\u01a1ng hi\u1ec7u m\u1ea1nh nhi\u1ec1u n\u0103m li\u1ec1n v\u00e0 l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u, \u0111ang n\u1ed7 l\u1ef1c h\u1ebft m\u00ecnh trong vi\u1ec7c gi\u1eef g\u00ecn Th\u01b0\u01a1ng hi\u1ec7u Vi\u1ec7t Nam. N\u0103m 2014, Bia S\u00e0i G\u00f2n \u0111\u00e3 d\u00e0nh h\u01a1n 60 t\u1ef7 \u0111\u1ed3ng cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u201cBia S\u00e0i G\u00f2n chung tay v\u00ec c\u1ed9ng \u0111\u1ed3ng\u201d, \u201cV\u00ec bi\u1ec3n \u0111\u1ea3o qu\u00ea h\u01b0\u01a1ng\u201d, v\u00ec c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ngh\u00e8o\u2026 Vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c c\u00f3 th\u1ec3 n\u00f3i l\u00e0 th\u00e0nh c\u00f4ng l\u1edbn nh\u1ea5t c\u1ee7a Bia S\u00e0i G\u00f2n trong nh\u1eefng n\u0103m qua, nh\u1edd \u0111\u00f3 \u0111\u00e3 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, t\u0103ng doanh thu, n\u1ed9p nhi\u1ec1u ti\u1ec1n thu\u1ebf cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c th\u00f4ng tin v\u1ed9i v\u00e0ng tr\u00ean m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng th\u1eddi gian g\u1ea7n \u0111\u00e2y \u0111\u00e3 l\u00e0m t\u1ed5n h\u1ea1i \u0111\u1ebfn t\u00e2m t\u01b0, t\u00ecnh c\u1ea3m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Bia S\u00e0i G\u00f2n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn c\u1ee7a th\u01b0\u01a1ng hi\u1ec7u Qu\u1ed1c gia \u0111\u00e3 d\u00e0y c\u00f4ng vui \u0111\u1eafp m\u1ea5y ch\u1ee5c n\u0103m qua\u2026<\/p>\n

\u00d4ng Phan \u0110\u0103ng Tu\u1ea5t \u2013 Ch\u1ee7 t\u1ecbch H\u0110QT SABECO, \u00f4ng L\u00ea H\u1ed3ng Sanh \u2013 T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH MTV Th\u01b0\u01a1ng m\u1ea1i Bia S\u00e0i G\u00f2n cho r\u1eb1ng: Ch\u00fang t\u00f4i cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u00fang nh\u1eefng ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, mong c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed ph\u1ea3n \u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch kh\u00e1ch quan, \u0111\u00fang \u0111\u1eafn, \u0111\u1ed9ng vi\u00ean, c\u1ed5 v\u0169 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang v\u1ea5t v\u1ea3 \u0111\u1ec3 mang th\u01b0\u01a1ng hi\u1ec7u qu\u1ed1c gia t\u1edbi ng\u01b0\u1eddi ti\u00eau d\u00f9ng, \u0111\u1ec3 Bia S\u00e0i G\u00f2n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. C\u00f4ng ty Th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp n\u0103m 2006 v\u00e0 \u0111\u1ec1u ch\u1ea5p h\u00e0nh \u0111\u00fang lu\u1eadt thu\u1ebf TT\u0110B, th\u00f4ng qua c\u00e1c th\u00f4ng t\u01b0, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. C\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n nhi\u1ec1u l\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u1edf SABECO \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh l\u00e0 kh\u00f4ng vi ph\u1ea1m\u2026<\/p>\n

Khi \u0111\u01b0\u1ee3c h\u1ecfi, gi\u1ea3 s\u1eed c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 truy thu 408 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p s\u1ebd \u1ee9ng x\u1eed th\u1ebf n\u00e0o? \u00d4ng Phan \u0110\u0103ng Tu\u1ea5t cho r\u1eb1ng: Doanh nghi\u1ec7p th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, n\u1ebfu c\u00f3 ph\u00e1n quy\u1ebft cu\u1ed1i c\u00f9ng th\u00ec ch\u00fang t\u00f4i ph\u1ea3i ch\u1ea5p nh\u1eadn. Ch\u00fang t\u00f4i ch\u1ec9 \u0111\u1ea1i di\u1ec7n cho nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd l\u00e0 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, n\u1ebfu c\u00f3 ph\u00e1n quy\u1ebft v\u00e0 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o th\u00ec ch\u00fang t\u00f4i s\u1ebd th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, n\u1ebfu truy thu thu\u1ebf th\u00ec s\u1ebd g\u1eb7p r\u1eafc r\u1ed1i khi ch\u00fang t\u00f4i ph\u1ea3i xin \u00fd ki\u1ebfn c\u1ee7a c\u1ed5 \u0111\u00f4ng, b\u1edfi c\u1ed5 t\u1ee9c n\u0103m 2013 \u0111\u00e3 chia cho c\u1ed5 \u0111\u00f4ng r\u1ed3i. Hi\u1ec7n \u0111ang ch\u1edf k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

K\u1ebft lu\u1eadn bu\u1ed5i T\u1ecda \u0111\u00e0m, \u00f4ng Nguy\u1ec5n V\u0103n Vi\u1ec7t cho r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n x\u1eed l\u00fd h\u1ee3p l\u00fd h\u1ee3p t\u00ecnh \u0111\u1ed1i v\u1edbi Bia S\u00e0i G\u00f2n, tr\u00e1nh g\u00e2y hoang mang, lo l\u1eafng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u1ea3nh h\u01b0\u1edfng t\u1edbi uy t\u00edn doanh nghi\u1ec7p\u2026<\/p>\n

\u00a0<\/strong><\/p>\n

Nguy\u1ec5n V\u0103n<\/em><\/strong><\/p>\n

————————————<\/p>\n

T\u1ea1p ch\u00ed \u0110\u1ed3 u\u1ed1ng 15-7-2015:<\/em><\/strong><\/p>\n

http:\/\/www.vba.com.vn\/index.php?option=com_content&view=article&id=18405:vba-t-chc-ta-am-v-vic-thc-hin-thu-tieu-th-c-bit-ca-sabeco-&catid=113:le-hoi-duvn-2013&Itemid=185<\/a><\/em><\/p>\n

(167\/2.223)","protected":false},"excerpt":{"rendered":"

(TC\u0110U) – S\u00e1ng 15\/7\/2015, t\u1ea1i H\u00e0 N\u1ed9i, Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 NGK Vi\u1ec7t Nam (VBA) \u0111\u00e3 t\u1ed5 ch\u1ee9c T\u1ecda \u0111\u00e0m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) c\u1ee7a SABECO. T\u1edbi d\u1ef1 bu\u1ed5i T\u1ecda \u0111\u00e0m c\u00f3 \u0111\u1ea1i di\u1ec7n V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, B\u1ed9 T\u00e0i […]<\/p>\n","protected":false},"author":3,"featured_media":29462,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-29459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n720. 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