{"id":29472,"date":"2015-07-16T09:34:03","date_gmt":"2015-07-16T02:34:03","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29472"},"modified":"2022-06-24T09:44:02","modified_gmt":"2022-06-24T02:44:02","slug":"723-ket-luan-sai-kiem-toan-co-chiu-trach-nhiem","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/723-ket-luan-sai-kiem-toan-co-chiu-trach-nhiem\/","title":{"rendered":"723. K\u1ebft lu\u1eadn sai, ki\u1ec3m to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m?"},"content":{"rendered":"(TBNH) – T\u1ea5t c\u1ea3 c\u00e1c \u00fd ki\u1ebfn \u0111\u1ec1u kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c ph\u1ea3i truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi Sabeco, v\u00e0 cho r\u1eb1ng \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh v\u1ec1 s\u1ef1 b\u1ea5t c\u1eadp c\u1ee7a th\u1ec3 ch\u1ebf, cho th\u1ea5y m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a Vi\u1ec7t Nam v\u1eabn c\u00f2n r\u1ea5t r\u1ee7i ro.<\/strong><\/p>\n

Vi\u1ec7c\u00a0Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc\u00a0(KTNN)\u00a0k\u1ebft lu\u1eadn ph\u1ea3i truy thu h\u01a1n 408 t\u1ef7 \u0111\u1ed3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) c\u1ee7a T\u1ed5ng c\u00f4ng ty R\u01b0\u1ee3u – Bia – NGK S\u00e0i G\u00f2n (Sabeco), d\u00f9 ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c thi, v\u1eabn \u0111ang khi\u1ebfn cho DN n\u00e0y ph\u1ea3i ch\u1ecbu nhi\u1ec1u thi\u1ec7t h\u1ea1i.<\/p>\n

\u201cSau khi k\u1ebft lu\u1eadn c\u1ee7a KTNN \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 b\u00e1o \u0111\u0103ng, th\u1ecb ph\u1ea7n c\u1ee7a Sabeco b\u1ecb s\u1ee5t gi\u1ea3m v\u00e0i ph\u1ea7n tr\u0103m, c\u00e1c b\u00e1o n\u01b0\u1edbc ngo\u00e0i theo \u0111\u00f3 \u0111\u01b0a tin l\u1ea1i r\u1eb1ng Sabeco tr\u1ed1n thu\u1ebf. Uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a Sabeco \u0111\u00e3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00e1 l\u1edbn\u201d, \u00f4ng Phan \u0110\u0103ng Tu\u1ea5t, Ch\u1ee7 t\u1ecbch H\u0110QT Sabeco n\u00f3i v\u1edbi gi\u1edbi b\u00e1o ch\u00ed.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Uy t\u00edn c\u1ee7a Sabeco b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00e1 l\u1edbn<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Mang t\u1ed9i \u201cl\u00e1ch thu\u1ebf\u201d v\u00ec l\u00e0m theo c\u1ee5c thu\u1ebf<\/strong><\/p>\n

Sabeco cho bi\u1ebft, l\u00e2u nay DN tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. T\u1eeb n\u0103m 2009 \u0111\u1ebfn nay, ph\u00eda DN lu\u00f4n tham v\u1ea5n v\u00e0 l\u00e0m theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf. \u00dd ki\u1ebfn c\u1ee7a KTNN r\u1eb1ng, c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i c\u1ee7a Sabeco v\u00e0 c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb thu\u1ed9c c\u00f9ng h\u1ec7 th\u1ed1ng, n\u00ean t\u00ednh thu\u1ebf theo gi\u00e1 b\u00e1n c\u1ee7a c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Cho n\u00ean, khi \u201cb\u1ea3n \u00e1n\u201d \u0111\u1ed9t ng\u1ed9t \u201ctreo tr\u00ean \u0111\u1ea7u\u201d th\u00ec Sabeco kh\u00f4ng c\u00f2n bi\u1ebft ph\u1ea3i h\u00e0nh x\u1eed th\u1ebf n\u00e0o.<\/p>\n

C\u00e1c ph\u00e2n t\u00edch cho r\u1eb1ng, Sabeco \u0111\u00e3 tu\u00e2n th\u1ee7 c\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 n\u1ed9p thu\u1ebf TT\u0110B. C\u1ee5 th\u1ec3 l\u00e0, c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c l\u00e0 c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp, li\u00ean k\u1ebft trong s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh s\u1ea3n ph\u1ea9m c\u1ee7a Sabeco. V\u00ec v\u1eady, gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 Sabeco quy \u0111\u1ecbnh cho C\u00f4ng ty TM Bia S\u00e0i G\u00f2n b\u00e1n ra, nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n do c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra. V\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t bia ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B\u2026<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i Nguy\u1ec5n S\u1ef9 C\u01b0\u01a1ng l\u01b0u \u00fd m\u1ed9t s\u1ed1 chi ti\u1ebft, t\u1eeb n\u0103m 2009 \u0111\u1ebfn nay, Sabeco l\u00e0m theo h\u01b0\u1edbng d\u1eabn. Sabeco c\u0169ng kh\u00f4ng th\u1ec3 t\u1ef1 t\u00ednh thu\u1ebf th\u1ebf n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c, v\u00ec h\u00e0ng n\u0103m ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. \u00d4ng \u0111\u1eb7t c\u00e2u h\u1ecfi, v\u1eady v\u00ec sao sai ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n ngay?<\/p>\n

Ch\u01b0a k\u1ec3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 Thanh tra B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 t\u1eebng c\u00f3 k\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c ki\u1ec3m tra t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ee7a Bia S\u00e0i G\u00f2n. \u201cT\u00f4i kh\u00f4ng n\u00f3i KTNN sai hay \u0111\u00fang. Nh\u01b0ng n\u1ebfu cho r\u1eb1ng Sabeco sai khi th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn th\u00ec tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u01b0\u1edbng d\u1eabn ra sao? N\u1ebfu KTNN k\u1ebft lu\u1eadn sai th\u00ec tr\u00e1ch nhi\u1ec7m ki\u1ec3m to\u00e1n \u0111\u1ebfn \u0111\u00e2u\u201d, \u00f4ng C\u01b0\u01a1ng \u0111\u1eb7t v\u1ea5n \u0111\u1ec1.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i cu\u1ed9c h\u1ecdp b\u00e1o th\u01b0\u1eddng k\u1ef3 c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n 2014, tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi v\u00ec sao Sabeco l\u00e0m theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 k\u1ebft lu\u1eadn c\u1ee7a KTNN l\u1ea1i k\u1ebft lu\u1eadn b\u1ecb truy thu, b\u00e0 Tr\u01b0\u01a1ng Th\u1ecb Vi\u1ec7t H\u01b0\u01a1ng, Ki\u1ec3m to\u00e1n tr\u01b0\u1edfng khu v\u1ef1c 4, \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp ki\u1ec3m to\u00e1n t\u1ea1i Sabeco cho bi\u1ebft, KTNN \u0111\u00e3 c\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 05\/TT-BTC \u0111\u1ec3 t\u00ednh thu\u1ebf v\u1edbi Sabeco, \u0111\u1ed3ng th\u1eddi th\u1eeba nh\u1eadn \u201cc\u00f3 nhi\u1ec1u c\u00e1ch hi\u1ec3u kh\u00e1c nhau v\u1ec1 Th\u00f4ng t\u01b0 05\u201d.<\/p>\n

B\u00e0 H\u01b0\u01a1ng kh\u1eb3ng \u0111\u1ecbnh, Th\u00f4ng t\u01b0 c\u00f3 nhi\u1ec1u c\u00e1ch hi\u1ec3u kh\u00e1c nhau n\u00e0y l\u00e0 m\u1ed9t k\u1ebd h\u1edf c\u1ee7a ph\u00e1p lu\u1eadt, KTNN ph\u00e1t hi\u1ec7n ra th\u00ec ph\u1ea3i \u201cl\u1ea5p\u201d. C\u00f2n \u00f4ng Cao T\u1ea5n Kh\u1ed5ng, Ph\u00f3 t\u1ed5ng KTNN kh\u1eb3ng \u0111\u1ecbnh: Sabeco ch\u1eafc ch\u1eafn ph\u1ea3i n\u1ed9p thu\u1ebf truy thu.<\/p>\n

Ng\u00e0y 15\/7\/2015, m\u1ed9t h\u1ed9i th\u1ea3o c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c ph\u1ea3i truy thu thu\u1ebf Sabeco n\u00eau tr\u00ean \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c v\u1edbi s\u1ef1 c\u00f3 m\u1eb7t c\u1ee7a chuy\u00ean gia kinh t\u1ebf, c\u01a1 quan nghi\u00ean c\u1ee9u, lu\u1eadt s\u01b0 v\u00e0 c\u1ea3 \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i. T\u1ea5t c\u1ea3 c\u00e1c \u00fd ki\u1ebfn \u0111\u1ec1u kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a KTNN v\u1ec1 vi\u1ec7c ph\u1ea3i truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi Sabeco, v\u00e0 r\u1eb1ng \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh v\u1ec1 s\u1ef1 b\u1ea5t c\u1eadp c\u1ee7a th\u1ec3 ch\u1ebf, cho th\u1ea5y m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a Vi\u1ec7t Nam v\u1eabn c\u00f2n r\u1ea5t r\u1ee7i ro.<\/p>\n

Kh\u00f4ng c\u00f2n l\u00e0 chuy\u1ec7n ri\u00eang c\u1ee7a Sabeco<\/strong><\/p>\n

TS. Nguy\u1ec5n \u0110\u00ecnh Cung, Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u qu\u1ea3n l\u00fd kinh t\u1ebf Trung \u01b0\u01a1ng (CIEM) cho r\u1eb1ng, thu\u1ebf b\u1ecb truy thu sai s\u1ebd \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn DN v\u00e0 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ee7a DN v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. V\u1eady \u1edf \u0111\u00e2y l\u00e0 c\u00e2u chuy\u1ec7n nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 th\u1ebf n\u00e0o. C\u1ed5 ph\u1ea7n h\u00f3a DNNN \u0111ang ch\u1eadm, kh\u00f3 b\u00e1n \u0111\u01b0\u1ee3c cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, kh\u00f3 t\u00ecm nh\u00e0 \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c c\u0169ng b\u1edfi m\u00f4i tr\u01b0\u1eddng kinh doanh c\u00f2n nh\u1eefng chuy\u1ec7n nh\u01b0 th\u1ebf n\u00e0y.<\/p>\n

\u201cNhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i b\u0103n kho\u0103n, lo ng\u1ea1i chuy\u1ec7n mua c\u1ed5 ph\u1ea7n \u1edf DN, h\u1ecd lo b\u1ecb can thi\u1ec7p h\u00e0nh ch\u00ednh, h\u1ecd c\u0169ng s\u1ee3 kh\u00f3 kh\u0103n trong ti\u00ean l\u01b0\u1ee3ng ch\u00ednh s\u00e1ch\u201d, \u00f4ng Cung n\u00f3i. V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Sabeco, c\u1ea7n ph\u1ea3i ch\u1ec9 r\u00f5 h\u1ecd vi ph\u1ea1m theo \u0111i\u1ec1u lu\u1eadt n\u00e0o, n\u1ebfu h\u1ecd c\u00f3 vi ph\u1ea1m, kh\u00f4ng th\u1ec3 c\u1ee9 n\u00f3i l\u00e0 h\u1ecd l\u00e1ch lu\u1eadt, theo \u00f4ng Cung.<\/p>\n

Ngay c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd cho r\u1eb1ng, \u0111\u00f3 l\u00e0 l\u1ed7 h\u1ed5ng ph\u00e1p l\u00fd th\u00ec \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch chung s\u1ebd ph\u1ea3i t\u00ecm ki\u1ebfm c\u00f4ng c\u1ee5 h\u1ea1n ch\u1ebf. Kh\u00f4ng th\u1ec3 b\u1eaft DN, ng\u01b0\u1eddi d\u00e2n ph\u1ea3i g\u00e1nh r\u1ee7i ro n\u00e0y, nh\u1ea5t l\u00e0 khi DN \u0111\u00e3 l\u00e0m theo h\u01b0\u1edbng d\u1eabn theo m\u1ed9t c\u00e1ch hi\u1ec3u kh\u00e1c c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc. \u201cHo\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt, b\u1ecbt k\u1ebd h\u1edf l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc ch\u1ee9 kh\u00f4ng th\u1ec3 v\u00ec k\u1ebd h\u1edf m\u00e0 bu\u1ed9c d\u00e2n g\u00e1nh ch\u1ecbu t\u1ed5n th\u1ea5t chi ph\u00ed v\u00ec \u0111i\u1ec1u \u0111\u00f3\u201d, \u00f4ng Cung n\u00f3i.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI b\u1ed5 sung th\u00eam: \u201cQuy \u0111\u1ecbnh m\u00e0 hi\u1ec3u theo ki\u1ec3u h\u1ed5ng c\u0169ng \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng h\u1ed5ng c\u0169ng \u0111\u01b0\u1ee3c l\u00e0 kh\u00f4ng \u1ed5n. V\u1edbi quan \u0111i\u1ec3m DN \u0111\u01b0\u1ee3c l\u00e0m nh\u1eefng g\u00ec ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m, nh\u01b0ng c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c l\u00e0m nh\u1eefng g\u00ec lu\u1eadt cho ph\u00e9p th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 c\u00e1ch x\u1eed l\u00fd th\u1ea5u \u0111\u00e1o v\u1ea5n \u0111\u1ec1 n\u00e0y. B\u1edfi l\u1ebd, \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c ri\u00eang c\u1ee7a Sabeco m\u00e0 c\u1ee7a h\u00e0ng tri\u1ec7u DN kh\u00e1c\u201d.<\/em><\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, ngay c\u1ea3 c\u00e1c chuy\u00ean gia v\u1ec1 ph\u00e1p ch\u1ebf c\u0169ng t\u1ecf ra quan ng\u1ea1i v\u1ec1 s\u1ef1 ph\u1ee9c t\u1ea1p, d\u1ec5 thay \u0111\u1ed5i c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf TT\u0110B. \u00d4ng \u0110\u1ee9c th\u1ed1ng k\u00ea, ri\u00eang v\u1ec1 thu\u1ebf TT\u0110B, t\u1eeb n\u0103m 1990 \u0111\u1ebfn nay \u0111\u00e3 c\u00f3 t\u1edbi 8 \u0111\u1ea1o lu\u1eadt, 10 ngh\u1ecb \u0111\u1ecbnh v\u00e0 20 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. Ch\u01b0a h\u1ebft, s\u1eafp t\u1edbi c\u00f3 th\u1ec3 s\u1ebd xu\u1ea5t hi\u1ec7n th\u00eam 1 ngh\u1ecb \u0111\u1ecbnh, 1 th\u00f4ng t\u01b0 m\u1edbi. \u201cNgo\u00e0i ra, c\u00f2n h\u00e0ng ch\u1ee5c v\u0103n b\u1ea3n thu\u1ed9c l\u0129nh v\u1ef1c kh\u00e1c nh\u01b0ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TT\u0110B m\u00e0 ch\u00ednh ch\u1ecb C\u00fac (b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam – PV) c\u0169ng kh\u00f4ng th\u1ea5u \u0111\u01b0\u1ee3c\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

D\u1eabn m\u1ed9t v\u00ed d\u1ee5 kh\u00e1c, chuy\u00ean gia \u0111\u1ebfn t\u1eeb ANVI b\u1ed5 sung, Lu\u1eadt Thu\u1ebf TT\u0110B 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 l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra. Nh\u01b0ng ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 th\u00ec c\u00e0ng ng\u00e0y c\u00e0ng \u0111\u01b0a thu\u1ebf TT\u0110B xa v\u1edbi gi\u00e1 s\u1ea3n xu\u1ea5t b\u00e1n ra theo lu\u1eadt. \u201cT\u1ea5t c\u1ea3 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\u201d, \u00f4ng \u0110\u1ee9c kh\u1eb3ng \u0111\u1ecbnh.<\/em><\/p>\n

V\u00e0 nh\u01b0 v\u1eady, \u201cv\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt \u0111\u00e3 b\u1ebb lu\u1eadt, u\u1ed1n lu\u1eadt, kh\u00e1c lu\u1eadt v\u00e0 r\u1ea5t d\u1ec5 tr\u00e1i lu\u1eadt\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i. C\u00f2n 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. \u0110\u00f3 m\u1edbi l\u00e0 nguy c\u01a1 l\u1edbn c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt. Nh\u01b0 v\u1eady l\u00e0 c\u1ea7n ph\u1ea3i s\u1eeda lu\u1eadt, ch\u1ee9 kh\u00f4ng ch\u1ec9 s\u1eeda ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0. Ph\u1ea3i thay \u0111\u1ed5i v\u1ea5n \u0111\u1ec1 n\u00e0y, Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, ch\u1ee9 kh\u00f4ng ph\u1ea3i Ch\u00ednh ph\u1ee7, c\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/p>\n\n\n\n
Trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN, kh\u00e2u s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a g\u1eafn k\u1ebft nhau. C\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia khi \u0111\u1ebfn Vi\u1ec7t Nam c\u0169ng x\u00e2y d\u1ef1ng cho m\u00ecnh m\u1ed9t h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n v\u00e0 b\u00e1n qua c\u00e1c k\u00eanh kh\u00e1c nhau. Ch\u00ednh v\u00ec v\u1eady, n\u1ebfu n\u00f3i vi\u1ec7c t\u1ea1o h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u00e1ch thu\u1ebf l\u00e0 kh\u00f4ng \u0111\u00fang. Vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 kh\u00e1ch quan, nh\u1ea5t l\u00e0 c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c\u2026<\/p>\n

N\u1ebfu cho r\u1eb1ng quy \u0111\u1ecbnh hi\u1ec7n c\u00f3 k\u1ebd h\u1edf, quy \u0111\u1ecbnh kh\u00f4ng ch\u1eb7t m\u00e0 truy thu thu\u1ebf l\u00e0 kh\u00f4ng \u0111\u00fang. Khi c\u00e1c DN tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n nhi\u1ec1u n\u0103m sau h\u00e0ng lo\u1ea1t c\u00e1c cu\u1ed9c thanh tra, ki\u1ec3m to\u00e1n th\u00ec kh\u00f4ng n\u00ean truy thu.<\/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)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hi\u1ec3u My<\/strong><\/p>\n

———————————–<\/p>\n

Th\u1eddi b\u00e1o Ng\u00e2n h\u00e0ng (Doanh nghi\u1ec7p \u2013 Doanh nh\u00e2n) 16-7-2015:<\/em><\/strong><\/p>\n

http:\/\/thoibaonganhang.vn\/ket-luan-sai-kiem-toan-co-chiu-trach-nhiem-36807.html<\/em><\/p>\n

(400\/1.625)","protected":false},"excerpt":{"rendered":"

(TBNH) – T\u1ea5t c\u1ea3 c\u00e1c \u00fd ki\u1ebfn \u0111\u1ec1u kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c ph\u1ea3i truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi Sabeco, v\u00e0 cho r\u1eb1ng \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh v\u1ec1 s\u1ef1 b\u1ea5t c\u1eadp c\u1ee7a th\u1ec3 ch\u1ebf, cho th\u1ea5y m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a Vi\u1ec7t Nam v\u1eabn c\u00f2n […]<\/p>\n","protected":false},"author":3,"featured_media":29479,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-29472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n723. K\u1ebft lu\u1eadn sai, ki\u1ec3m to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m? - 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\/en\/723-ket-luan-sai-kiem-toan-co-chiu-trach-nhiem\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]723. K\u1ebft lu\u1eadn sai, ki\u1ec3m to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TBNH) – T\u1ea5t c\u1ea3 c\u00e1c \u00fd ki\u1ebfn \u0111\u1ec1u kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c ph\u1ea3i truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi Sabeco, v\u00e0 cho r\u1eb1ng \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh v\u1ec1 s\u1ef1 b\u1ea5t c\u1eadp c\u1ee7a th\u1ec3 ch\u1ebf, cho th\u1ea5y m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a Vi\u1ec7t Nam v\u1eabn c\u00f2n […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/723-ket-luan-sai-kiem-toan-co-chiu-trach-nhiem\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2015-07-16T02:34:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-24T02:44:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/723.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"332\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/723-ket-luan-sai-kiem-toan-co-chiu-trach-nhiem\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/723-ket-luan-sai-kiem-toan-co-chiu-trach-nhiem\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/28ef9093c3478d1b1ba56f61255ebe7a\"},\"headline\":\"723. 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