{"id":3086,"date":"2017-01-18T22:36:53","date_gmt":"2017-01-18T15:36:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=3086"},"modified":"2024-09-13T09:19:46","modified_gmt":"2024-09-13T02:19:46","slug":"183-tit-troi-roi-vuc","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/183-tit-troi-roi-vuc\/","title":{"rendered":"183. T\u00edt tr\u1eddi r\u01a1i v\u1ef1c"},"content":{"rendered":"\"T\u00edt<\/p>\n

T\u00edt tr\u1eddi r\u01a1i v\u1ef1c<\/span><\/h4>\n
(ANVI<\/span><\/a>) – X\u00e9t v\u1ec1 \u0111\u1ed9 m\u1ea1nh y\u1ebfu c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c gia th\u00ec ph\u1ea3i nh\u00f2m qua th\u1ecb tr\u01b0\u1eddng v\u1ed1n, l\u00e0 ch\u1ed1n huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 r\u1ea5t \u01b0 l\u00e0 linh ho\u1ea1t.<\/h5>\n

Th\u1ecb tr\u01b0\u1eddng v\u1ed1n hi\u1ec3u n\u00f4m na l\u00e0 ng\u01b0\u1eddi ta kh\u00f4ng b\u00e1n h\u00e0ng h\u00f3a, hoa qu\u1ea3, t\u00f4m c\u00e1, g\u00e0 l\u1ee3n hay bu\u00f4n c\u01a1m b\u00e1n \u00e1o, bu\u00f4n g\u1ea1o b\u00e1n ti\u1ec1n, m\u00e0 ch\u1ee7 y\u1ebfu bu\u00f4n b\u00e1n v\u1ed1n li\u1ebfng c\u00f4ng ty.<\/p>\n

N\u1ebfu thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n nh\u1eb9 nh\u00e0ng, th\u00ec v\u1eeba d\u1ec5 kh\u01a1i th\u00f4ng d\u00f2ng ch\u1ea3y v\u1ed1n, v\u1eeba \u0111\u1ec3 kh\u1ecfi \u0111au \u0111\u1ea7u tr\u1ed1n thu\u1ebf. Th\u1eadt s\u00e1ng su\u1ed1t khi \u0111\u00e3 d\u1eb9p thu\u1ebf su\u1ea5t 20% t\u00ednh tr\u00ean l\u00e3i, d\u1ed3n l\u1ea1i ch\u1ec9 c\u00f2n 0,1% t\u00ednh tr\u00ean ti\u1ec1n mua b\u00e1n c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n. Th\u1ebf nh\u01b0ng thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00f4ng ty TNHH th\u00ec l\u1ea1i \u0111\u1ea1i h\u1ea1n l\u00ean \u0111\u1ebfn 20% t\u00ednh tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Th\u1ebf l\u00e0 th\u1eb1ng th\u00ec g\u1ea7n b\u1eb1ng kh\u00f4ng, \u0111\u1ee9a th\u00ec v\u1ed1ng l\u00ean g\u1ea5p 300 l\u1ea7n l\u1eadn.<\/p>\n

Mu\u1ed1n gi\u1ea3m t\u1eeb tr\u00ean tr\u1eddi r\u01a1i th\u1eb3ng xu\u1ed1ng m\u1eb7t \u0111\u1ea5t th\u00ec r\u1ea5t d\u1ec5 d\u00e0ng s\u00e1ng t\u1ea1o l\u00e1ch lu\u1eadt. Ch\u1eb3ng h\u1ea1n, b\u1ecf ra h\u1eb3n 10.000 \u0111\u1ed3ng, t\u1ea1o th\u00eam 1 – 2 c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00f4ng ty TNHH th\u00e0nh c\u1ed5 ph\u1ea7n. Thay v\u00ec chi\u1ec1u h\u00f4m tr\u01b0\u1edbc chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n th\u00ec s\u00e1ng h\u00f4m sau chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n.<\/p>\n

\u0110o\u1ea1n cu\u1ed1i \u0110i\u1ec1u kho\u1ea3n 2.b.b, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC \u1ea5n \u0111\u1ecbnh r\u00e0nh r\u00e0nh c\u00e1c anh b\u00e1n c\u1ed5 ph\u1ea7n tr\u00ean s\u00e0n hay trao tay ngo\u00e0i qu\u00e1n nh\u1eadu th\u00ec c\u0169ng ch\u1ec9 ph\u1ea3i n\u1ed9p 0,1%. Nh\u01b0ng c\u00e1i C\u00f4ng v\u0103n s\u1ed1 228\/TCT-TNCN ng\u00e0y 21-01-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec r\u1ea5t d\u1ec5 d\u00ednh c\u00e1ch hi\u1ec3u v\u1eabn ph\u1ea3i n\u1ed9p m\u1ee9c ch\u00f3t v\u00f3t 20% (!?).<\/p>\n

\u0110i v\u00e0o th\u1ef1c t\u1ebf th\u00ec lu\u1eadt qu\u0103ng qu\u1eadt v\u00e0 r\u1ea5t \u0111au di\u1ec1u v\u1edbi c\u00e1c ki\u1ec3u chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. C\u00e3i, tr\u1ed1n, l\u00e1ch hay \u0111\u00e0nh t\u1ee9c anh \u00e1ch cam ch\u1ecbu?<\/p>\n

Ng\u00e0y 18-01-2017<\/em>","protected":false},"excerpt":{"rendered":"

T\u00edt tr\u1eddi r\u01a1i v\u1ef1c (ANVI) – X\u00e9t v\u1ec1 \u0111\u1ed9 m\u1ea1nh y\u1ebfu c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c gia th\u00ec ph\u1ea3i nh\u00f2m qua th\u1ecb tr\u01b0\u1eddng v\u1ed1n, l\u00e0 ch\u1ed1n huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 r\u1ea5t \u01b0 l\u00e0 linh ho\u1ea1t. Th\u1ecb tr\u01b0\u1eddng v\u1ed1n hi\u1ec3u n\u00f4m na l\u00e0 ng\u01b0\u1eddi ta kh\u00f4ng b\u00e1n h\u00e0ng h\u00f3a, hoa qu\u1ea3, […]<\/p>\n","protected":false},"author":7,"featured_media":3087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[28,26],"tags":[32,39,38],"class_list":["post-3086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-talk","category-legal-media","tag-anvi","tag-cong-ty-luat-anvi","tag-luat-su-thue"],"acf":[],"yoast_head":"\n183. 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