{"id":29493,"date":"2015-07-16T09:51:43","date_gmt":"2015-07-16T02:51:43","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29493"},"modified":"2022-06-24T21:26:39","modified_gmt":"2022-06-24T14:26:39","slug":"727-sabeco-chiu-rui-ro-chinh-sach","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/727-sabeco-chiu-rui-ro-chinh-sach\/","title":{"rendered":"727. Sabeco ch\u1ecbu r\u1ee7i ro ch\u00ednh s\u00e1ch?"},"content":{"rendered":"(\u0110TTC) – Nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y nhi\u1ec1u tranh c\u00e3i li\u00ean quan \u0111\u1ebfn vi\u1ec7c Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (KTNN) mu\u1ed1n thu th\u00eam 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 – N\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1ea1i h\u1ed9i th\u1ea3o do Hi\u1ec7p h\u1ed9i Bia – R\u01b0\u1ee3u – N\u01b0\u1edbc gi\u1ea3i kh\u00e1t t\u1ed5 ch\u1ee9c h\u00f4m qua 15-7. T\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh n\u00e0y, theo nhi\u1ec1u chuy\u00ean gia, \u0111\u00f3 ch\u00ednh l\u00e0 c\u00e2u chuy\u1ec7n v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n nay c\u1ee7a Vi\u1ec7t Nam.<\/strong><\/em><\/p>\n

\"\"<\/p>\n

Truy thu thu\u1ebf c\u00f3 h\u1ee3p l\u00fd<\/strong><\/p>\n

Theo \u00f4ng Chung Tr\u00ed D\u0169ng, Ch\u1ee7 t\u1ecbch C\u00f4ng \u0111o\u00e0n Sabeco, t\u1eeb n\u0103m 2008 \u0111\u1ebfn nay Sabeco th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng bia c\u00e1c lo\u1ea1i do \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TT\u0110B n\u0103m 2008, h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 05 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Ngay t\u1eeb n\u0103m 2009, khi ch\u01b0a hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf TT\u0110B, Sabeco \u0111\u00e3 g\u1eedi c\u00e1c v\u0103n b\u1ea3n \u0111\u1ebfn c\u01a1 quan h\u1eefu quan \u0111\u1ec3 h\u1ecfi r\u00f5 v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn r\u1ea5t chi ti\u1ebft.<\/p>\n

R\u00f5 nh\u1ea5t l\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1460 n\u0103m 2010 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Theo \u0111\u00f3, s\u1ea3n ph\u1ea9m bia \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u01a1n v\u1ecb s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u l\u00e0 t\u1ed5ng c\u00f4ng ty. Sau \u0111\u00f3 c\u00e1c c\u01a1 s\u1edf b\u00e1n s\u1ea3n ph\u1ea9m bia cho C\u00f4ng ty Th\u01b0\u01a1ng m\u1ea1i Bia S\u00e0i G\u00f2n (c\u00f4ng ty 100% v\u1ed1n c\u1ee7a Sabeco ph\u00e2n ph\u1ed1i bia) \u0111\u1ec3 b\u00e1n cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i, 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 GTGT m\u00e0 t\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh C\u00f4ng ty Th\u01b0\u01a1ng m\u1ea1i 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. C\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t bia ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B.<\/p>\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Sabeco, n\u1ebfu \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 vi ph\u1ea1m ph\u1ea3i ch\u1ec9 ra h\u1ecd vi ph\u1ea1m \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh n\u00e0o. C\u00f9ng m\u1ed9t quy \u0111\u1ecbnh, h\u1ecd tu\u00e2n th\u1ee7 v\u00e0 theo c\u00e1ch c\u00f3 l\u1ee3i cho h\u1ecd ho\u00e0n to\u00e0n b\u00ecnh th\u01b0\u1eddng v\u00ec h\u1ecd c\u0169ng l\u00e0m \u0111\u00fang ph\u00e1p lu\u1eadt.<\/strong><\/p>\n

TS. Nguy\u1ec5n \u0110\u00ecnh Cung<\/strong>,<\/em>
\nVi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u qu\u1ea3n l\u00fd kinh t\u1ebf Trung \u01b0\u01a1ng<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngo\u00e0i ra, qua k\u1ebft lu\u1eadn c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf TT\u0110B t\u1eeb n\u0103m 2008 \u0111\u1ebfn nay kh\u1eb3ng \u0111\u1ecbnh Sabeco lu\u00f4n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a C\u1ee5c Thu\u1ebf TPHCM, T\u1ed5ng c\u1ee5c Thu\u1ebf, k\u1ebft lu\u1eadn c\u1ee7a KTNN n\u0103m 2011, k\u1ebft lu\u1eadn c\u1ee7a Thanh tra B\u1ed9 T\u00e0i ch\u00ednh n\u0103m 2013. “V\u1eady m\u00e0 n\u0103m 2015, khi c\u00f4ng b\u1ed1 k\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2013 v\u1eabn nh\u1eefng n\u1ed9i dung \u0111\u00f3, v\u1eabn nh\u1eefng v\u0103n b\u1ea3n quy ph\u1ea1m \u0111\u00f3, nh\u01b0ng KTNN l\u1ea1i k\u1ebft lu\u1eadn ng\u01b0\u1ee3c l\u1ea1i. Ch\u00fang t\u00f4i \u0111\u1ec1 ngh\u1ecb ph\u1ea3i gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng v\u00e0 th\u1ecfa \u0111\u00e1ng v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y” – \u00f4ng Chung Tr\u00ed D\u0169ng n\u00f3i.<\/p>\n

Th\u1ef1c t\u1ebf trong ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p, 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.<\/p>\n

Theo \u00f4ng 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), khi x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i c\u1ee7a m\u00ecnh, Sabeco \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n h\u1ecfi T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Do \u0111\u00f3, Sabeco hay c\u00e1c doanh nghi\u1ec7p kh\u00e1c khi tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, kh\u00f4ng c\u00f3 g\u00ec sai v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n nhi\u1ec1u n\u0103m sau h\u00e0ng lo\u1ea1t cu\u1ed9c thanh tra, ki\u1ec3m to\u00e1n kh\u00f4ng n\u00ean truy thu.<\/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 l\u1ea1i truy thu l\u00e0 kh\u00f4ng \u0111\u00fang. \u0110\u1ea1i di\u1ec7n Sabeco cho r\u1eb1ng c\u00e1c kho\u1ea3n thu \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m. N\u1ebfu tu\u00e2n th\u1ee7 theo k\u1ebft lu\u1eadn truy thu c\u1ee7a KTNN, Sabeco s\u1ebd ph\u1ea3i s\u1eed d\u1ee5ng ngu\u1ed3n qu\u1ef9 d\u1ef1 ph\u00f2ng ho\u1eb7c ngu\u1ed3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i, b\u1ea3n ch\u1ea5t v\u1eabn l\u00e0 ti\u1ec1n nh\u00e0 n\u01b0\u1edbc. C\u00f3 ngh\u0129a l\u1ea1i ph\u1ea3i xin ti\u1ec1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch.<\/p>\n

V\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y Sabeco 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 ngu\u1ed3n ti\u1ec1n tr\u00ean \u0111\u1ec3 n\u1ed9p ngay l\u1ea1i cho B\u1ed9 T\u00e0i ch\u00ednh?<\/p>\n

Lo m\u00f4i tr\u01b0\u1eddng kinh doanh<\/strong><\/p>\n

Theo nhi\u1ec1u chuy\u00ean gia, \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh c\u1ee7a th\u1ec3 ch\u1ebf kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, m\u00f4i tr\u01b0\u1eddng kinh doanh. Trong kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, m\u1ed9t doanh nghi\u1ec7p th\u00e0nh l\u1eadp c\u00f4ng ty m\u1eb9, con, ch\u00e1u, ch\u1eaft l\u00e0 \u0111i\u1ec1u b\u00ecnh th\u01b0\u1eddng nh\u1eb1m t\u1eadn d\u1ee5ng ti\u1ec1m n\u0103ng, l\u1ee3i th\u1ebf, gi\u1ea3m r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ph\u00e1p lu\u1eadt c\u0169ng khuy\u1ebfn kh\u00edch nh\u01b0 v\u1eady. L\u00e0m \u0111i\u1ec1u \u0111\u00f3, b\u00ean c\u1ea1nh t\u1eadn d\u1ee5ng l\u1ee3i th\u1ebf ch\u00ednh s\u00e1ch c\u0169ng l\u00e0 t\u1eadn d\u1ee5ng k\u1ebd h\u1edf c\u1ee7a ch\u00ednh s\u00e1ch.<\/p>\n

\u0110\u00f3 l\u00e0 \u0111i\u1ec3m ho\u00e0n to\u00e0n t\u1ef1 nhi\u00ean. V\u1ea5n \u0111\u1ec1\u00a0 l\u00e0 n\u1ebfu c\u01a1 quan qu\u1ea3n l\u00fd cho r\u1eb1ng \u0111\u00f3 l\u00e0 l\u1ed7 h\u1ed5ng, \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch chung ph\u1ea3i t\u00ecm ki\u1ebfm c\u00f4ng c\u1ee5 h\u1ea1n ch\u1ebf. N\u1ebfu c\u01a1 quan qu\u1ea3n l\u00fd ph\u00e1t hi\u1ec7n l\u1ed7 h\u1ed5ng v\u00e0 b\u1eaft doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n g\u00e1nh ch\u1ecbu r\u1ee7i ro s\u1ebd t\u1ea1o s\u1ef1 b\u1ea5t an v\u00ec h\u1ecd kh\u00f4ng bi\u1ebft vi ph\u1ea1m ph\u00e1p lu\u1eadt l\u00fac n\u00e0o. Ho\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, 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. N\u1ebfu c\u1ee9 truy thu s\u1ebd \u0111\u1eb7t ra nh\u1eefng r\u1ee7i ro r\u1ea5t cao trong m\u00f4i tr\u01b0\u1eddng kinh doanh.<\/p>\n

Th\u1ef1c t\u1ebf nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u0169ng b\u00e0y t\u1ecf b\u0103n kho\u0103n, lo ng\u1ea1i khi mua c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p sau \u0111\u00f3 b\u1ecb can thi\u1ec7p h\u00e0nh ch\u00ednh. V\u00ec th\u1ebf, theo c\u00e1c chuy\u00ean gia, vi\u1ec7c gi\u1ea3i th\u00edch c\u00f3 l\u1ee3i cho c\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd t\u1ea1o ra nh\u1eefng lo ng\u1ea1i, khi\u1ebfn doanh nghi\u1ec7p ng\u1ea1i \u0111\u1ea7u t\u01b0 l\u1edbn, l\u00e0m l\u00e2u d\u00e0i, t\u1ea1o s\u1ef1 kh\u00f3 kh\u0103n trong ti\u00ean l\u01b0\u1ee3ng ch\u00ednh s\u00e1ch.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, c\u0169ng cho r\u1eb1ng v\u1edbi quy \u0111\u1ecbnh 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, doanh nghi\u1ec7p \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, c\u1ea7n ph\u1ea3i c\u00f3 c\u00e1ch x\u1eed l\u00fd th\u1ea5u \u0111\u00e1o, 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 ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p kh\u00e1c<\/em>.<\/p>\n

C\u00f2n theo \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i Nguy\u1ec5n S\u1ef9 C\u01b0\u01a1ng, th\u00f4ng tin \u0111\u01b0a ra Sabeco tr\u1ed1n thu\u1ebf h\u01a1i v\u1ed9i v\u00e0ng v\u00e0 thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p. B\u1edfi l\u1ebd Sabeco khi k\u00ea khai, n\u1ed9p thu\u1ebf c\u0169ng \u0111\u1ec1u theo h\u01b0\u1edbng d\u1eabn, ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu cho r\u1eb1ng Sabeco sai khi th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u01b0\u1edbng d\u1eabn ra sao?<\/p>\n

H\u00e0 My<\/strong><\/p>\n

———————————<\/p>\n

S\u00e0i G\u00f2n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh 16-7-2015:<\/em><\/strong><\/p>\n

http:\/\/www.saigondautu.com.vn\/pages\/20150715\/sabeco-chiu-rui-ro-chinh-sach.aspx<\/a><\/em><\/p>\n

(86\/1.253)","protected":false},"excerpt":{"rendered":"

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