{"id":2973,"date":"2018-12-14T11:33:07","date_gmt":"2018-12-14T04:33:07","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=2973"},"modified":"2023-01-16T08:38:20","modified_gmt":"2023-01-16T01:38:20","slug":"320-binh-luan-ve-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/320-binh-luan-ve-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"320. B\u00ecnh lu\u1eadn v\u1ec1 Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft."},"content":{"rendered":"(ANVI) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC b\u00ecnh lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o do <\/em><\/strong>H\u1ed9i th\u1ea3o Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ed5 ch\u1ee9c.<\/em><\/strong><\/p>\n

\"\"<\/p>\n

M\u1eb7c d\u00f9 \u0111i ti\u00ean phong l\u00ean ti\u1ebfng ki\u1ebfn ngh\u1ecb v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o n\u00e0y, nh\u01b0ng v\u1eabn l\u00e0 r\u1ea5t ch\u1eadm. Khi m\u00e0 nhi\u1ec1u DN \u0111\u00e3 \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf oan 1 n\u0103m & s\u1eafp ph\u1ea3i n\u1ed9p n\u0103m th\u1ee9 2.<\/em><\/p>\n

19 th\u00e1ng tr\u01b0\u1edbc, tr\u1ea3 l\u1eddi tr\u00ean b\u00e1o Thanh ni\u00ean, t\u00f4i \u0111\u00e3 c\u1ea3nh b\u00e1o quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd, s\u1ebd khi\u1ebfn DN m\u1ea5t t\u00ednh ch\u1ee7 \u0111\u1ed9ng v\u00e0 c\u01a1 h\u1ed9i trong ph\u00e1t tri\u1ec3n kinh doanh, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t KD.<\/em><\/p>\n

H\u00f4m nay l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u1ebfn v\u1edbi Hi\u1ec7p h\u1ed9i B\u0110S, nh\u00ecn l\u1ea1i t\u00f4i th\u1ea5y 3 c\u00e1i l\u00fd trong N\u0110 20, nh\u01b0 sau:<\/em><\/p>\n

Th\u1ee9 nh\u1ea5t, kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd;<\/em><\/p>\n

Th\u1ee9 hai, quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd;<\/em><\/p>\n

Th\u1ee9 ba, \u00e1p d\u1ee5ng kh\u00f4ng h\u1ee3p l\u00fd.<\/em><\/p>\n

Tr\u01b0\u1edbc h\u1ebft quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u1ea7n thi\u1ebft. Tuy nhi\u00ean, c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 n\u1ed9i dung \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24-02-2017 c\u1ee7a Chi\u0301nh phu\u0309 \u201cQuy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u201d c\u00f2n nh\u1eefng \u0111i\u1ec3m ch\u01b0a h\u1ee3p l\u00fd.<\/em><\/p>\n

1. Kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/strong><\/p>\n

1.1. Giao d\u1ecbch li\u00ean k\u1ebft\u201d b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n, n\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong m\u1ed9t \u0111\u1ea1o lu\u1eadt theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 2 v\u1ec1 \u201cC\u00f4ng nh\u1eadn, t\u00f4n tr\u1ecdng, b\u1ea3o v\u1ec7 v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n d\u00e2n s\u1ef1\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/p>\n

\u201c2. Quy\u1ec1n d\u00e2n s\u1ef1 ch\u1ec9 c\u00f3 th\u1ec3 b\u1ecb h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00ec l\u00fd do qu\u1ed1c ph\u00f2ng, an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1, an to\u00e0n x\u00e3 h\u1ed9i, \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i, s\u1ee9c kh\u1ecfe c\u1ee7a c\u1ed9ng \u0111\u1ed3ng<\/em>\u201d.<\/p>\n

1.2. Hi\u1ec7n nay, vi\u1ec7c giao d\u1ecbch v\u1edbi \u201cng\u01b0\u1eddi c\u00f3 li\u00ean quan\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong m\u1ed9t s\u1ed1 \u0111\u1ea1o lu\u1eadt, trong \u0111\u00f3 kh\u00e1i ni\u1ec7m \u201cng\u01b0\u1eddi c\u00f3 li\u00ean quan\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong 4 \u0111\u1ea1o lu\u1eadt hi\u1ec7n h\u00e0nh g\u1ed3m: Lu\u1eadt C\u00e1c c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng n\u0103m 2006, Lu\u1eadt Ch\u1ee9ng kho\u00e1n n\u0103m 2006 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2016, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2017) v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014.<\/p>\n

1.3. Trong khi \u0111\u00f3, c\u1ee5m t\u1eeb \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong kho\u1ea3n 3, \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d v\u00e0 \u0110i\u1ec1u 5 \u201cC\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u201d (t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh v\u1ec1 \u201cng\u01b0\u1eddi c\u00f3 li\u00ean quan\u201d), Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP. Ngo\u00e0i ra, c\u1ee5m t\u1eeb \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d c\u0169ng \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 vi\u1ec7c chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 nh\u01b0 sau:<\/p>\n

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  • \u0110o\u1ea1n 2, kho\u1ea3n 1, \u0110i\u1ec1u 6 v\u1ec1 \u201cGi\u00e1 t\u00ednh thu\u1ebf\u201d, Lu\u1eadt Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2008, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2014 v\u00e0 2016 ch\u1ec9 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u201cc\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft\u201d trong tr\u01b0\u1eddng h\u1ee3p t\u00ednh gi\u00e1 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/li>\n
  • \u0110i\u1ec3m c, kho\u1ea3n 3, \u0110i\u1ec1u 27 v\u1ec1 \u201cGi\u00e1, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n chuy\u1ec3n giao c\u00f4ng ngh\u1ec7\u201d, Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 n\u0103m 2017 c\u0169ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn gi\u00e1 c\u00f4ng ngh\u1ec7 chuy\u1ec3n giao ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p \u201cgi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 thu\u00ea\u0301\u201d.<\/li>\n<\/ul>\n

    1.4. Nh\u01b0 v\u1eady, vi\u1ec7c quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf trong \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d ch\u1ec9 b\u1ea3o \u0111\u1ea3m c\u01a1 s\u1edf ph\u00e1p l\u00fd sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) \u0111ang tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t th\u00f4ng qua.<\/p>\n

    2. Quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd:<\/strong><\/p>\n

    2.1. Kho\u1ea3n 3, \u0110i\u1ec1u 8 v\u1ec1 \u201cX\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

    \u201c3. T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d.<\/em><\/p>\n

    2.2. Quy \u0111\u1ecbnh tr\u00ean c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd nh\u01b0 sau:<\/p>\n

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    • Th\u1ee9 nh\u1ea5t:<\/em> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1eadt s\u1ef1 ph\u1ea3i chi tr\u1ea3 chi ph\u00ed l\u00e3i vay cao h\u01a1n t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf n\u00f3i tr\u00ean, th\u00ec quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 tr\u00e1i lu\u1eadt, vi ph\u1ea1m quy\u1ec1n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb m\u1ecdi ngu\u1ed3n m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u kinh doanh. C\u1ee5 th\u1ec3 l\u00e0 vi ph\u1ea1m m\u1ed9t trong c\u00e1c quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 7 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a doanh nghi\u1ec7p\u201d, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014: \u201c L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c huy \u0111\u1ed9ng, ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n<\/em>\u201d;<\/li>\n
    • Th\u1ee9 hai:<\/em> Quy \u0111\u1ecbnh \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay\u201d \u201ckh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n…\u201d kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p, ch\u01b0a t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 c\u00f3 hay kh\u00f4ng c\u00f3 \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d. V\u00ec nh\u00ecn chung, doanh nghi\u1ec7p Vi\u1ec7t Nam r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay l\u00e0 ch\u1ee7 y\u1ebfu; trong khi n\u0103ng l\u1ef1c h\u1ea1n ch\u1ebf, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u00edt, kh\u00f4ng \u0111\u1ee7 s\u1ef1 t\u00edn nhi\u1ec7m \u0111\u1ec3 vay v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p, n\u00ean ph\u1ea3i vay v\u1edbi l\u00e3i su\u1ea5t cao c\u1ee7a m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty m\u1eb9, c\u00f4ng ty li\u00ean k\u1ebft, cho \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c nh\u00e2n, doanh nghi\u1ec7p kh\u00e1c. Do \u0111\u00f3, n\u1ebfu \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay\u201d tr\u00ean 20, th\u1eadm ch\u00ed 50% m\u00e0 l\u00e0 chi ph\u00ed th\u1eadt, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 th\u00ec c\u0169ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn;<\/li>\n
    • Th\u1ee9 ba:<\/em> Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, t\u1ef7 l\u1ec7 20% n\u00f3i tr\u00ean l\u00e0 nh\u1eb1m \u0111\u1eb7t ra gi\u1edbi h\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1, d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf. Ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i cho c\u00f4ng ty con \u1edf Vi\u1ec7t Nam vay v\u1ed1n t\u00ednh l\u00e3i su\u1ea5t qu\u00e1 cao, d\u1eabn \u0111\u1ebfn c\u00f4ng ty \u1edf Vi\u1ec7t Nam b\u1ecb gi\u1ea3m thu nh\u1eadp, n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c n\u1ed9p thu\u1ebf qu\u00e1 th\u1ea5p. V\u00ec v\u1eady, kh\u00f4ng c\u00f3 l\u00fd g\u00ec \u00e1p \u0111\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam cho nhau vay v\u1ed1n, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, n\u1ebfu nh\u01b0 kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1, tr\u1ed1n, gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n

      3. \u00c1p d\u1ee5ng kh\u00f4ng h\u1ee3p l\u00fd:<\/strong><\/p>\n

      3.1. \u0110\u1ec3 tr\u00e1nh vi ph\u1ea1m nguy\u00ean t\u1eafc kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed, n\u00ean quy \u0111\u1ecbnh v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 g\u1ed3m doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi lo\u1ea1i h\u00ecnh v\u00e0 t\u00ednh ch\u1ea5t. Tuy nhi\u00ean v\u1ec1 th\u1ef1c ch\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 ch\u1ee7 y\u1ebfu nh\u1eb1m v\u00e0o m\u1ee5c ti\u00eau ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 ch\u1ed1ng th\u1ea5t thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam th\u00f4ng qua c\u00e1c n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

        \n
      • Khi D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra l\u1ea5y \u00fd ki\u1ebfn nh\u00e2n d\u00e2n tr\u00ean trang web c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p tr\u00ean trang x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt Vibonline c\u1ee7a VCCI c\u00f3 t\u00ean g\u1ecdi l\u00e0 \u201cD\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, ch\u1ed1ng chuy\u1ec3n gi\u00e1, ch\u1ed1ng th\u1ea5t thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc\u201d;<\/li>\n
      • Nhi\u1ec1u kh\u00e1i ni\u1ec7m, n\u1ed9i dung, quy \u0111\u1ecbnh quan tr\u1ecdng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, c\u0169ng nh\u01b0 Th\u00f4ng t\u01b0 s\u1ed1 41\/2017\/TT-BTC ng\u00e0y 28-4-2017 \u201cH\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24-02-2017 c\u1ee7a Chi\u0301nh phu\u0309 Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u201d, lu\u00f4n xu\u1ea5t hi\u1ec7n v\u00e0 g\u1eafn li\u1ec1n v\u1edbi y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i nh\u01b0 \u201cHi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp k\u00fd k\u1ebft gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5\u201d; \u201cC\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c l\u00e0 C\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam\u201d;<\/li>\n
      • \u0110\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u1ec1 \u201cQuy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng c\u00e1c giao d\u1ecbch g\u1eafn v\u1edbi n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 kh\u00f4ng d\u00e0nh cho c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam: \u201c Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em>\u201d;<\/li>\n
      • Kho\u1ea3n 1, \u0110i\u1ec1u 11 v\u1ec1 \u201cC\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III v\u1ec1 \u201cTh\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d v\u00e0 t\u1ea1i M\u1ee5c IV v\u1ec1 \u201cK\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbn gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d \u201ctrong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf<\/em>\u201d.<\/li>\n<\/ul>\n

        3.2. Kh\u00e1c v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111a qu\u1ed1c gia, v\u1ec1 trong m\u1ed1i quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft \u1edf trong n\u01b0\u1edbc gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau, th\u00ec t\u1ea5t c\u1ea3 \u0111\u1ec1u n\u1ed9p thu\u1ebf \u1edf Vi\u1ec7t Nam. Do v\u1eady, n\u1ebfu c\u00e1c c\u01a1 quan thu\u1ebf b\u1eaft b\u1ebb c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng gi\u1ea3m \u0111i ho\u1eb7c gi\u1ea3m m\u1ed9t c\u00e1ch kh\u00f4ng \u0111\u00e1ng k\u1ec3 l\u00e0 qu\u00e1 m\u00e1y m\u00f3c, kh\u00f4ng c\u1ea7n thi\u1ebft, kh\u00f4ng \u0111\u00fang v\u1edbi tinh th\u1ea7n v\u00e0 m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

        3.3. C\u00e2u chuy\u1ec7n sai l\u1ea7m ch\u00ednh s\u00e1ch \u0111ang l\u1eb7p l\u1ea1i gi\u1ed1ng 10 n\u0103m tr\u01b0\u1edbc, kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i, kh\u00e1ch ti\u1ebft, l\u1ec5 t\u00e2n,… kh\u00f4ng qu\u00e1 10%. C\u0169ng nh\u1eb1m \u0111\u1ebfn \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Nh\u01b0ng l\u1ea1o ch\u1ec9 c\u00e1c DN Vi\u1ec7t Nam ch\u1ecbu tr\u1eadn. Ch\u00fang t\u00f4i \u0111\u00e3 \u0111\u1ea5u tranh quy\u1ebft li\u1ec7t \u0111\u1ec1 ngh\u1ecb b\u1ecf ho\u1eb7c t\u0103ng l\u00ean 50%, nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn t\u0103ng l\u00ean 15%, r\u1ed3i cu\u1ed1i c\u00f9ng \u0111\u00e3 b\u1ecf h\u1eb3n. Vi chi ph\u00ed c\u1ee7a DN n\u00e0y ch\u00ednh l\u00e0 thu nh\u1eadp c\u1ee7a DN kh\u00e1c, m\u00e0 t\u1ea5t c\u1ea3 DN n\u1ed9i \u0111\u1ec1u n\u1eb1m trong “l\u1ed3ng thu\u1ebf”, trong v\u00f2ng xi\u1ebft thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, thu\u1ed9c l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/p>\n

        H\u00e0 N\u1ed9i 14-12-2018\u00a0\u00a0\u00a0\u00a0 <\/em><\/p>\n

        \u00a0<\/em>","protected":false},"excerpt":{"rendered":"

        (ANVI) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC b\u00ecnh lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o do H\u1ed9i th\u1ea3o Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ed5 ch\u1ee9c. M\u1eb7c d\u00f9 \u0111i ti\u00ean phong l\u00ean ti\u1ebfng ki\u1ebfn ngh\u1ecb v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o n\u00e0y, nh\u01b0ng v\u1eabn l\u00e0 r\u1ea5t ch\u1eadm. Khi m\u00e0 nhi\u1ec1u […]<\/p>\n","protected":false},"author":1,"featured_media":2980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-2973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"\n320. B\u00ecnh lu\u1eadn v\u1ec1 Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. - 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\/320-binh-luan-ve-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]320. B\u00ecnh lu\u1eadn v\u1ec1 Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANVI) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC b\u00ecnh lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o do H\u1ed9i th\u1ea3o Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ed5 ch\u1ee9c. M\u1eb7c d\u00f9 \u0111i ti\u00ean phong l\u00ean ti\u1ebfng ki\u1ebfn ngh\u1ecb v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o n\u00e0y, nh\u01b0ng v\u1eabn l\u00e0 r\u1ea5t ch\u1eadm. 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