{"id":29511,"date":"2015-07-23T10:12:19","date_gmt":"2015-07-23T03:12:19","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29511"},"modified":"2022-06-24T10:16:32","modified_gmt":"2022-06-24T03:16:32","slug":"732-lo-hong-chinh-sach","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/732-lo-hong-chinh-sach\/","title":{"rendered":"732. L\u1ed7 h\u1ed5ng ch\u00ednh s\u00e1ch"},"content":{"rendered":"(\u0110\u0110K) – V\u1ee5 T\u1ed5ng c\u00f4ng ty c\u1ed5 ph\u1ea7n bia – r\u01b0\u1ee3u – n\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) b\u1ecb Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (KTNN) ki\u1ebfn ngh\u1ecb truy thu 408 t\u1ef7 \u0111\u1ed3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t m\u1edbi \u0111\u00e2y \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u d\u01b0 lu\u1eadn tr\u00e1i chi\u1ec1u. Sabeco cho r\u1eb1ng h\u1ecd \u0111\u00e3 l\u00e0m \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u00f2n KTNN th\u00ec kh\u1eb3ng \u0111\u1ecbnh ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf v\u1edbi Sabeco l\u00e0 kh\u00f4ng sai v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u201cl\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t r\u1ea5t cao\u201d. Tuy v\u1eady, gi\u1edbi chuy\u00ean gia cho r\u1eb1ng \u0111\u1ec3 d\u1eabn t\u1edbi vi\u1ec7c ph\u00e1t sinh nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u trong v\u1ee5 n\u00e0y c\u00f3 nguy\u00ean nh\u00e2n t\u1eeb \u201cl\u1ed7 h\u1ed5ng ch\u00ednh s\u00e1ch\u201d.<\/em><\/strong><\/p>\n

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KTNN trong khi kh\u1eb3ng \u0111\u1ecbnh Sabeco ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ec1 ngh\u1ecb truy thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed3ng th\u1eddi c\u0169ng th\u1eeba nh\u1eadn c\u00f3 \u201cl\u1ed7 h\u1ed5ng ch\u00ednh s\u00e1ch\u201d v\u00e0 cho bi\u1ebft c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111ang c\u1ed1 \u201cb\u1ecbt\u201d nh\u1eefng l\u1ed7 h\u1ed5ng n\u00e0y.\u00a0\u0110i\u1ec1u \u0111\u00f3 c\u0169ng c\u00f3 ngh\u0129a l\u00e0, tr\u01b0\u1edbc khi ch\u1edd \u0111\u1ee3i c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f9ng ng\u1ed3i l\u1ea1i th\u1ed1ng nh\u1ea5t v\u1ec1 lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn lu\u1eadt, \u0111\u1ec3 \u201cb\u1ecbt\u201d c\u00e1c l\u1ed7 h\u1ed5ng (do l\u1ed7i c\u1ee7a h\u1ecd), Sabeco v\u1eabn ph\u1ea3i n\u1ed9p 408 t\u1ef7 \u0111\u1ed3ng. K\u1ebft qu\u1ea3 n\u00e0y khi\u1ebfn d\u01b0 lu\u1eadn v\u00e0 gi\u1edbi chuy\u00ean gia kh\u00f4ng kh\u1ecfi th\u1eafc m\u1eafc m\u1ed9t khi doanh nghi\u1ec7p l\u00e0m \u0103n theo \u0111\u00fang c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh, khi ki\u1ec3m to\u00e1n v\u1eabn b\u1ecb \u0111\u1ec1 ngh\u1ecb truy thu h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf nh\u01b0 Sabeco, ph\u1ea3i ch\u0103ng doanh nghi\u1ec7p \u0111\u00e3 l\u00e0m sai? V\u1ea5n \u0111\u1ec1 \u1edf \u0111\u00e2y l\u00e0 nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c coi tr\u1ecdng hay ch\u01b0a? N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n hay doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng ch\u1ec9 v\u00ec sau \u0111\u00f3 do \u201cl\u1ed7 h\u1ed5ng ph\u00e1p lu\u1eadt\u201d m\u00e0 h\u1ecd b\u1ecb c\u00e1o bu\u1ed9c \u0111\u00e3 l\u00e0m sai th\u00ec xem ra nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u00e3 b\u1ecb b\u1ecf qua.<\/p>\n

Chuy\u00ean gia kinh t\u1ebf 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, l\u00e2u nay ph\u00e1p lu\u1eadt Vi\u1ec7t Nam khi \u0111\u01b0\u1ee3c ban h\u00e0nh th\u01b0\u1eddng k\u00e8m theo nhi\u1ec1u th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n n\u00ean sinh ra nh\u1eefng \u201cl\u1ed7 h\u1ed5ng\u201d. \u0110i\u1ec1u n\u00e0y c\u00f2n khi\u1ebfn m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a Vi\u1ec7t Nam t\u1ed3n t\u1ea1i nhi\u1ec1u r\u1ee7i ro, thi\u1ebfu \u1ed5n \u0111\u1ecbnh. \u00d4ng Cung l\u01b0u \u00fd, trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, m\u1ed9t doanh nghi\u1ec7p th\u00e0nh l\u1eadp nhi\u1ec1u c\u00f4ng ty con l\u00e0 chuy\u1ec7n b\u00ecnh th\u01b0\u1eddng nh\u1eb1m t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ec1m n\u0103ng l\u1ee3i th\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tuy nhi\u00ean, vi\u1ec7c n\u00e0y c\u0169ng kh\u00f4ng lo\u1ea1i tr\u1eeb kh\u1ea3 n\u0103ng doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo c\u00e1ch n\u00e0y \u0111\u1ec3 \u201cl\u00e1ch lu\u1eadt\u201d, l\u1ee3i d\u1ee5ng \u201ckhe h\u1edf\u201d c\u1ee7a ch\u00ednh s\u00e1ch.<\/p>\n

Nh\u1eefng c\u1ee5m t\u1eeb nh\u01b0 \u201cl\u1ed7 h\u1ed5ng ch\u00ednh s\u00e1ch\u201d hay \u201cl\u1ed7 h\u1ed5ng ph\u00e1p lu\u1eadt\u201d \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e1t ng\u00f4n ch\u00ednh th\u1ee9c v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00e1 ph\u1ed5 bi\u1ebfn tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng t\u1eeb nhi\u1ec1u n\u0103m qua. C\u00f9ng v\u1edbi ch\u00fang l\u00e0 c\u00e1c kh\u00e1i ni\u1ec7m \u201cl\u00e1ch lu\u1eadt\u201d, \u201cn\u00e9 lu\u1eadt\u201d c\u0169ng tr\u1edf th\u00e0nh quen thu\u1ed9c trong \u0111\u1eddi s\u1ed1ng x\u00e3 h\u1ed9i, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/p>\n

N\u1ebfu \u0111\u00e3 th\u1eeba nh\u1eadn nguy\u00ean t\u1eafc ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u00e0m nh\u1eefng g\u00ec m\u00e0 lu\u1eadt ph\u00e1p kh\u00f4ng c\u1ea5m, th\u00ec \u201cl\u00e1ch lu\u1eadt\u201d hay \u201cn\u00e9 lu\u1eadt\u201d ch\u1eb3ng qua ch\u1ec9 l\u00e0 h\u00e0nh \u0111\u1ed9ng \u0111i v\u00e0o nh\u1eefng v\u00f9ng ph\u00e1p lu\u1eadt ch\u01b0a c\u00f3 quy \u0111\u1ecbnh (kh\u00f4ng c\u1ea5m ho\u1eb7c ch\u01b0a c\u1ea5m) \u0111\u1ec3 c\u00f3 l\u1ee3i cho m\u00ecnh. H\u00e0nh \u0111\u1ed9ng n\u00e0y v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd l\u00e0 kh\u00f4ng c\u00f3 g\u00ec sai v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn, \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch kh\u00e1ch quan d\u01b0\u1edbi g\u00f3c nh\u00ecn \u0111a chi\u1ec1u.Trong \u0111\u00f3 c\u00f3 g\u00f3c nh\u00ecn c\u1ee7a ch\u00ednh ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p, ch\u1ee9 kh\u00f4ng n\u00ean ch\u1ec9 duy nh\u1ea5t t\u1eeb \u00a0g\u00f3c nh\u00ecn c\u1ee7a c\u00e1c c\u01a1 quan ph\u00e1p lu\u1eadt ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Trong m\u1ed9t di\u1ec5n bi\u1ebfn kh\u00e1c, c\u0169ng c\u00f3 kh\u00f4ng \u00edt \u201cl\u1ed7 h\u1ed5ng ph\u00e1p lu\u1eadt\u201d trong khu v\u1ef1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc gi\u00fap h\u1ecd tho\u00e1t ra m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng s\u1ef1 r\u00e0ng bu\u1ed9c v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n \u0111\u1ec3 mau ch\u00f3ng th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi sai tr\u00e1i d\u1eabn t\u1edbi tham \u00f4, tham nh\u0169ng ph\u1ed5 bi\u1ebfn v\u00e0 nghi\u00eam tr\u1ecdng. Hi\u1ec7n t\u01b0\u1ee3ng Giang Kim \u0110\u1ea1t, nguy\u00ean Tr\u01b0\u1edfng ph\u00f2ng kinh doanh c\u1ee7a Vinashin, ch\u1ec9 trong v\u00f2ng 2 n\u0103m \u0111\u00e3 c\u00f3 c\u01a1 h\u1ed9i tham \u00f4 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc l\u00ean t\u1edbi 18,6 t\u1ef7 USD \u0111ang g\u00e2y b\u1ee9c x\u00fac d\u01b0 lu\u1eadn. V\u00ec sao m\u1ed9t c\u00e1n b\u1ed9 ch\u1ec9 m\u1edbi \u1edf c\u1ea5p tr\u01b0\u1edfng ph\u00f2ng l\u1ea1i c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n h\u00e0nh vi tham \u00f4 nhanh ch\u00f3ng v\u00e0 g\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn \u0111\u1ebfn v\u1eady?<\/p>\n

C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, th\u1eadt ra \u201cl\u1ed7 h\u1ed5ng\u201d l\u1edbn nh\u1ea5t hi\u1ec7n nay c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb t\u01b0 duy l\u1eadp ph\u00e1p v\u00e0 h\u00e0nh ph\u00e1p c\u00f2n qu\u00e1 nhi\u1ec1u kh\u00e1c bi\u1ec7t v\u00e0 b\u1ea5t c\u1eadp. M\u1ed9t h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt t\u1ea1i b\u1ea5t c\u1ee9 \u0111\u1ea5t n\u01b0\u1edbc n\u00e0o, th\u1eddi k\u1ef3 n\u00e0o c\u0169ng \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 t\u00ednh c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng, d\u1ec5 th\u1ef1c thi, kh\u00f4ng ai \u0111\u01b0\u1ee3c \u0111\u1ee9ng tr\u00ean ph\u00e1p lu\u1eadt \u0111\u1ec3 suy di\u1ec5n, v\u1eadn d\u1ee5ng theo \u00fd c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m l\u1ee3i \u00edch. Ch\u1eb3ng h\u1ea1n nh\u01b0 trong tr\u01b0\u1eddng h\u1ee3p g\u00e2y nhi\u1ec1u tranh c\u00e3i c\u1ee7a Sabeco, \u00f4ng Nguy\u1ec5n \u0110\u00ecnh Cung cho r\u1eb1ng, n\u1ebfu k\u1ebft lu\u1eadn doanh nghi\u1ec7p vi ph\u1ea1m lu\u1eadt th\u00ec c\u1ea7n n\u00eau r\u00f5 vi ph\u1ea1m \u1edf \u0111i\u1ec1u kho\u1ea3n n\u00e0o, lu\u1eadt n\u00e0o ch\u1ee9 kh\u00f4ng th\u1ec3 n\u00f3i chung chung. Trong khi \u1edf Vi\u1ec7t Nam hi\u1ec7n \u0111ang c\u00f3 m\u1ed9t th\u1ef1c t\u1ebf m\u00e0 lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, \u0111\u00e3 ch\u1ec9 ra l\u00e0: \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. 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. Ch\u00fang ta c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i v\u1ea5n \u0111\u1ec1 n\u00e0y, Qu\u1ed1c h\u1ed9i \u0111\u00e1nh 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 \u0111\u00e1nh thu\u1ebf\u201d.<\/em><\/p>\n

Nh\u01b0 v\u1eady, c\u00f3 m\u1ed9t \u201cl\u1ed7 h\u1ed5ng\u201d ngay trong quy tr\u00ecnh x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch v\u00e0 quy tr\u00ecnh ban h\u00e0nh v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt. Nh\u1eefng \u201cl\u1ed7 h\u1ed5ng\u201d n\u00e0y c\u00f2n t\u1ed3n t\u1ea1i ch\u1eafc ch\u1eafn s\u1ebd c\u00f2n s\u1ea3n sinh ra kh\u00f4ng \u00edt \u201cl\u1ed7 h\u1ed5ng\u201d kh\u00e1c.<\/p>\n

H\u1eefu Nguy\u00ean<\/strong><\/p>\n

————————————<\/p>\n

\u0110\u1ea1i \u0111o\u00e0n k\u1ebft (Tham v\u1ea5n & Ph\u1ea3n bi\u1ec7n) 23-7-2015:<\/em><\/strong><\/p>\n

http:\/\/daidoanket.vn\/tham-vanphan-bien\/lo-hong-chinh-sach\/57111<\/em><\/p>\n

(104\/1.059)","protected":false},"excerpt":{"rendered":"

(\u0110\u0110K) – V\u1ee5 T\u1ed5ng c\u00f4ng ty c\u1ed5 ph\u1ea7n bia – r\u01b0\u1ee3u – n\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) b\u1ecb Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (KTNN) ki\u1ebfn ngh\u1ecb truy thu 408 t\u1ef7 \u0111\u1ed3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t m\u1edbi \u0111\u00e2y \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u d\u01b0 lu\u1eadn tr\u00e1i chi\u1ec1u. Sabeco cho r\u1eb1ng h\u1ecd \u0111\u00e3 l\u00e0m \u0111\u00fang theo h\u01b0\u1edbng […]<\/p>\n","protected":false},"author":3,"featured_media":29514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-29511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n732. L\u1ed7 h\u1ed5ng ch\u00ednh s\u00e1ch - 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\/732-lo-hong-chinh-sach\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]732. L\u1ed7 h\u1ed5ng ch\u00ednh s\u00e1ch[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110\u0110K) – V\u1ee5 T\u1ed5ng c\u00f4ng ty c\u1ed5 ph\u1ea7n bia – r\u01b0\u1ee3u – n\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) b\u1ecb Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (KTNN) ki\u1ebfn ngh\u1ecb truy thu 408 t\u1ef7 \u0111\u1ed3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t m\u1edbi \u0111\u00e2y \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u d\u01b0 lu\u1eadn tr\u00e1i chi\u1ec1u. 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