{"id":32166,"date":"2008-02-29T15:25:51","date_gmt":"2008-02-29T08:25:51","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32166"},"modified":"2022-07-26T10:52:31","modified_gmt":"2022-07-26T03:52:31","slug":"025-co-doi-nhung-chua-moi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/035-co-doi-nhung-chua-moi\/","title":{"rendered":"035. C\u00f3 \u0111\u1ed5i nh\u01b0ng ch\u01b0a m\u1edbi"},"content":{"rendered":"(KTSG) – D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) do B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111ang nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u g\u00f3p \u00fd, ph\u1ea3n bi\u1ec7n c\u1ee7a gi\u1edbi chuy\u00ean m\u00f4n v\u00e0 doanh nghi\u1ec7p.<\/em><\/strong><\/p>\n

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\u00d4ng Ph\u00f9ng \u0110\u1eafc L\u1ed9c, T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i B\u1ea3o hi\u1ec3m Vi\u1ec7t Nam<\/p>\n

\u00d4ng V\u0169 Ti\u1ebfn L\u1ed9c, Ch\u1ee7 t\u1ecbch Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam<\/strong> (VCCI), n\u00f3i, sau\u00a05 n\u0103m \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng, Lu\u1eadt Thu\u1ebf TNDN \u0111\u00e3 ph\u00e1t huy vai tr\u00f2 c\u1ee7a n\u00f3 v\u00e0 t\u1ea1o ra nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf. Tuy nhi\u00ean, nh\u1eefng \u0111\u00f2i h\u1ecfi c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf theo quy \u0111\u1ecbnh chung c\u1ee7a T\u1ed5 ch\u1ee9c Th\u01b0\u01a1ng m\u1ea1i Th\u1ebf gi\u1edbi (WTO) \u0111\u00e3 l\u00e0m l\u1ed9 r\u00f5 nh\u1eefng khi\u1ebfm khuy\u1ebft c\u1ee7a lu\u1eadt n\u00e0y. \u00d4ng L\u1ed9c nh\u1ea5n m\u1ea1nh t\u1ea1i h\u1ed9i th\u1ea3o g\u00f3p \u00fd D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNDN ng\u00e0y 22\/2 t\u1ea1i H\u00e0 N\u1ed9i<\/strong> r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan ch\u1ee7 tr\u00ec so\u1ea1n th\u1ea3o, v\u00e0 VCCI, ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, nh\u1eb1m l\u1eafng nghe \u00fd ki\u1ebfn c\u1ee7a \u0111\u1ea1i bi\u1ec3u v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u01b0a th\u1ed1ng nh\u1ea5t.<\/p>\n

V\u1eabn chuy\u1ec7n th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn lu\u1eadt<\/strong><\/p>\n

\u201c\u0110\u1eebng d\u00f9ng ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 thay th\u1ebf vai tr\u00f2 c\u1ee7a lu\u1eadt!\u201d, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, b\u00e0y t\u1ecf b\u1ee9c x\u00fac v\u1ec1 vi\u1ec7c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 c\u00f2n nhi\u1ec1u h\u01a1n c\u1ea3 lu\u1eadt. M\u1eb7c d\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u l\u1ea7n, nh\u01b0ng d\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y m\u1edbi ch\u1ec9 n\u00eau ra nh\u1eefng nguy\u00ean t\u1eafc chung chung, thi\u1ebfu chi ti\u1ebft v\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ho\u00e0n thi\u1ec7n m\u1ed9t lu\u1eadt m\u1edbi.<\/p>\n

Theo Lu\u1eadt s\u01b0 \u0110\u1ee9c, D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNDN, sau khi s\u1eeda \u0111\u1ed5i, g\u1ed3m 15 trang, trong khi ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft l\u00e0 22 trang, th\u1eadm ch\u00ed th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh d\u00e0y t\u1edbi 40 trang. Th\u1ef1c ch\u1ea5t, d\u1ef1 th\u1ea3o v\u1eabn ch\u1ec9 l\u00e0 m\u1ed9t lu\u1eadt thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2003 nh\u01b0ng l\u1ea1i c\u00f3 qu\u00e1 nhi\u1ec1u ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 kh\u00e1 r\u1ed1i r\u1eafm \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o c\u00e1c n\u0103m 2003, 2004, 2005 v\u00e0 2007, h\u01b0\u1edbng d\u1eabn nhi\u1ec1u n\u1ed9i dung r\u1ea5t kh\u00e1c nhau.<\/p>\n

\u201cD\u1ef1 lu\u1eadt v\u1eabn c\u00f2n l\u00e0 lu\u1eadt khung, lu\u1eadt \u1ed1ng\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c n\u00f3i, v\u00e0 khuy\u1ebfn c\u00e1o r\u1eb1ng, m\u1ed9t trong nh\u1eefng vi\u1ec7c c\u1ea7n l\u00e0m ngay l\u00e0 \u0111\u01b0a c\u00e0ng nhi\u1ec1u n\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u00e0o d\u1ef1 lu\u1eadt m\u1edbi c\u00e0ng t\u1ed1t.<\/p>\n

C\u01a1 quan so\u1ea1n th\u1ea3o ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp thu, l\u1eafng nghe nh\u1eefng \u00fd ki\u1ebfn ph\u1ea3n bi\u1ec7n v\u00e0 t\u00ecm c\u00e1ch x\u1eed l\u00fd n\u00f3 m\u1ed9t c\u00e1ch kh\u00e1ch quan tr\u00ean c\u01a1 s\u1edf nh\u1eefng nghi\u00ean c\u1ee9u khoa h\u1ecdc, c\u0169ng nh\u01b0 ph\u1ea3i t\u1ea1o ra nh\u1eefng quy ph\u1ea1m t\u1ed1t nh\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t \u0111\u1ea1o lu\u1eadt c\u00f3 s\u1ee9c s\u1ed1ng \u0111\u1ed9c l\u1eadp v\u00e0 th\u1ef1c s\u1ef1 \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng.<\/p>\n

Lu\u1eadt s\u01b0 \u0110\u1ee9c c\u1ea3nh b\u00e1o c\u01a1 quan so\u1ea1n th\u1ea3o v\u1ec1 \u201cc\u0103n b\u1ec7nh\u201d lu\u1eadt \u201cs\u1ed1ng k\u00fd sinh v\u00e0o c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt\u201d (th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh). N\u1ebfu kh\u00f4ng c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi th\u00ec lu\u1eadt v\u1eabn ph\u1ea3i ch\u1edd th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh. H\u1ec7 qu\u1ea3 t\u1ea5t y\u1ebfu c\u1ee7a t\u00ecnh tr\u1ea1ng n\u00e0y l\u00e0 doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ef1c thi lu\u1eadt m\u1ed9t c\u00e1ch nghi\u00eam t\u00fac.<\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc, khi lu\u1eadt ra \u0111\u1eddi ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda v\u00e0 ban h\u00e0nh th\u00ec c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, nh\u01b0 ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0, c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi, tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u01a1ng nhi\u00ean s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c. Tuy nhi\u00ean, th\u1ef1c t\u1ebf sau nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i, D\u1ef1 lu\u1eadt Thu\u1ebf TNDN ch\u01b0a tho\u00e1t ra kh\u1ecfi t\u00ecnh tr\u1ea1ng ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c v\u0103n b\u1ea3n n\u00e0y.<\/p>\n

\u00d4ng Ph\u00f9ng \u0110\u1eafc L\u1ed9c, T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i B\u1ea3o hi\u1ec3m Vi\u1ec7t Nam, c\u0169ng n\u00f3i: \u201cCh\u00fang t\u00f4i e r\u1eb1ng, v\u1edbi n\u1ed9i dung D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNDN qu\u00e1 ng\u1eafn g\u1ecdn s\u1ebd ph\u1ea3i ban h\u00e0nh th\u00eam h\u00e0ng lo\u1ea1t ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn kh\u00e1c, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c ti\u1ebfp c\u1eadn v\u00e0 th\u00f4ng hi\u1ec3u c\u00e1c v\u0103n b\u1ea3n n\u00e0y\u201d.<\/p>\n

Nhi\u1ec1u \u0111i\u1ec3m ch\u01b0a h\u1ee3p l\u00fd<\/strong><\/p>\n

D\u1ec5 nh\u1eadn th\u1ea5y \u1edf d\u1ef1 lu\u1eadt n\u00e0y l\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN. \u0110i\u1ec1u 10 c\u1ee7a d\u1ef1 lu\u1eadt ghi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 25%. C\u00e1c chuy\u00ean gia cho r\u1eb1ng, vi\u1ec7c h\u1ea1 thu\u1ebf su\u1ea5t t\u1eeb 28% hi\u1ec7n nay xu\u1ed1ng 25% \u201cl\u00e0 t\u1ea5t y\u1ebfu kh\u00e1ch quan\u201d. Tuy nhi\u00ean, m\u1ee9c thu\u1ebf m\u1edbi v\u1eabn c\u00f2n kh\u00e1 cao so v\u1edbi c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi. Theo Lu\u1eadt gia Cao B\u00e1 Kho\u00e1t, n\u00ean gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t v\u00ec hi\u1ec7n nay Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u201cM\u1ee9c thu\u1ebf 25% c\u1ed9ng v\u1edbi m\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec qu\u00e1 cao\u201d, \u00f4ng Kho\u00e1t n\u00f3i.<\/p>\n

C\u1ee5 th\u1ec3 h\u01a1n, Lu\u1eadt gia V\u0169 Xu\u00e2n Ti\u1ec1n \u0111\u1ec1 xu\u1ea5t h\u1ea1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN xu\u1ed1ng m\u1ee9c 20% ho\u1eb7c 22%, v\u00ec xu th\u1ebf chung hi\u1ec7n nay l\u00e0 c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec1u \u201cm\u1ea1nh d\u1ea1n\u201d h\u1ea1 th\u1ea5p m\u1ee9c thu\u1ebf n\u00e0y \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/p>\n

\u1ede ch\u00e2u \u00c1, Singapore \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh h\u1ea1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN t\u1eeb m\u1ee9c 20% xu\u1ed1ng 19%, Trung Qu\u1ed1c c\u0169ng gi\u1ea3m xu\u1ed1ng 25%, so v\u1edbi m\u1ee9c 33% tr\u01b0\u1edbc \u0111\u00f3. \u201cV\u1edbi xu h\u01b0\u1edbng chung \u0111\u00f3, n\u1ebfu ch\u00fang ta gi\u1eef m\u1ee9c thu\u1ebf su\u1ea5t 25% th\u00ec ch\u1ec9 trong m\u1ed9t th\u1eddi gian ng\u1eafn n\u1eefa s\u1ebd l\u1ea1i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf l\u1ea1i b\u1ecb ph\u00e1 v\u1ee1\u201d, Lu\u1eadt gia V\u0169 Xu\u00e2n Ti\u1ec1n ki\u1ebfn ngh\u1ecb.<\/p>\n

M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng n\u1eefa, vi\u1ec7c h\u1ea1 thu\u1ebf TNDN l\u00e0 m\u1ed9t trong nh\u1eefng gi\u1ea3i ph\u00e1p l\u00e0m gi\u1ea3m \u0111\u1ed9ng c\u01a1 tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p. M\u1ed1i lo v\u1ec1 th\u1ea5t thu ng\u00e2n s\u00e1ch khi h\u1ea1 thu\u1ebf kh\u00f4ng c\u00f3 c\u01a1 s\u1edf, b\u1edfi l\u1ebd, ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch t\u1eeb thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i.<\/p>\n

M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u kho\u1ea3n trong d\u1ef1 lu\u1eadt b\u1ecb \u201cph\u1ea3n \u0111\u1ed1i\u201d m\u1ea1nh m\u1ebd nh\u1ea5t l\u00e0 kho\u1ea3n 12, \u0111i\u1ec1u 8 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Theo \u0111\u00f3, \u201cChi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, chi hoa h\u1ed3ng m\u00f4i gi\u1edbi, chi ph\u00ed h\u1ed9i ngh\u1ecb, chi ph\u00ed h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb… kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng s\u1ed1 chi ph\u00ed\u201d.<\/p>\n

M\u1ee9c kh\u1ed1ng ch\u1ebf 10% c\u1ee7a d\u1ef1 lu\u1eadt kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi lu\u1eadt thu\u1ebf TNDN hi\u1ec7n nay v\u00e0 b\u1ecb coi l\u00e0 \u201cch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi kinh t\u1ebf bao c\u1ea5p\u201d, th\u1eddi m\u00e0 doanh nghi\u1ec7p \u201ckh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb v\u00e0 khuy\u1ebfn m\u1ea1i\u201d. Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c n\u00f3i: \u201cNg\u00e0y nay, b\u00e1n h\u00e0ng l\u00e0 b\u00e1n th\u01b0\u01a1ng hi\u1ec7u, m\u00e0 10% th\u00ec s\u1ebd gi\u1eadt g\u1ea5u v\u00e1 vai \u0111\u1ec3 x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u\u201d.<\/p>\n

C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cho bi\u1ebft, gi\u1edbi h\u1ea1n n\u00e0y l\u00e0 r\u1ea5t b\u1ea5t h\u1ee3p l\u00fd, v\u00ec chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb l\u00e0 m\u1ed9t ph\u1ea7n trong kinh doanh<\/strong> c\u1ee7a h\u1ecd, \u0111\u1ec1 ra gi\u1edbi h\u1ea1n 10% s\u1ebd g\u00e2y tr\u1edf ng\u1ea1i cho h\u1ecd.<\/p>\n

\u00d4ng Ashok Sud, th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i ch\u00e2u \u00c2u (Eurocham), ki\u00eam T\u1ed5ng gi\u00e1m \u0111\u1ed1c Ng\u00e2n h\u00e0ng Standard Chartered khu v\u1ef1c Vi\u1ec7t Nam, L\u00e0o, Campuchia, n\u00f3i h\u1eadu qu\u1ea3 c\u1ee7a m\u1ee9c kh\u1ed1ng ch\u1ebf 10% l\u00e0 r\u1ea5t l\u1edbn, v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn c\u1ea3 n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam, kh\u1ea3 n\u0103ng thu h\u00fat \u0111\u1ea7u t\u01b0, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p l\u1eabn ng\u01b0\u1eddi ti\u00eau d\u00f9ng. \u201cD\u1ef1 th\u1ea3o v\u1ec1 Lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n nay th\u1eadm ch\u00ed l\u00e0 m\u1ed9t b\u01b0\u1edbc l\u00f9i so v\u1edbi Th\u00f4ng t\u01b0 134\/2007\/TT-BTC ng\u00e0y 23\/11\/2007, \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh l\u00e0m h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 danh m\u1ee5c c\u00e1c chi ph\u00ed \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf theo C\u00f4ng v\u0103n s\u1ed1 1766\u201d, \u00f4ng Sud b\u1ee9c x\u00fac.<\/p>\n

Lu\u1eadt gia V\u0169 Xu\u00e2n Ti\u1ec1n nh\u1eafc l\u1ea1i \u0111\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1edbi doanh nghi\u1ec7p ki\u1ebfn ngh\u1ecb r\u1ea5t nhi\u1ec1u l\u1ea7n, nh\u01b0 t\u1ea1i cu\u1ed9c \u0111\u1ed1i tho\u1ea1i ng\u00e0y 26\/7\/2004 gi\u1eefa 342 doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf, khi c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi quy \u0111\u1ecbnh n\u00e0y. Khi \u0111\u00f3, \u00f4ng T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng C\u1ee5c thu\u1ebf th\u1eeba nh\u1eadn l\u00e0 \u201c\u0111\u00e3 nghe nhi\u1ec1u \u00fd ki\u1ebfn nh\u01b0 v\u1eady\u201d, v\u00e0 h\u1ee9a \u201cs\u1ebd ti\u1ebfp t\u1ee5c nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t m\u1ed9t m\u1ee9c kh\u1ed1ng ch\u1ebf ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf\u201d.<\/p>\n

\u201cC\u00f3 l\u1ebd, l\u1ea7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n n\u00e0y l\u00e0 th\u1eddi c\u01a1 thu\u1eadn l\u1ee3i nh\u1ea5t \u0111\u1ec3 l\u1eddi h\u1ee9a c\u1ee7a \u00f4ng t\u1ed5ng c\u1ee5c tr\u01b0\u1edfng tr\u1edf th\u00e0nh hi\u1ec7n th\u1ef1c\u201d, Lu\u1eadt gia V\u0169 Xu\u00e2n Ti\u1ec1n k\u1ebft lu\u1eadn.<\/p>\n

Th\u00e0nh Trung<\/strong><\/p>\n

————————————-<\/p>\n

Th\u1eddi b\u00e1o Kinh t\u1ebf S\u00e0i G\u00f2n ng\u00e0y 29-2-2008:<\/u><\/em><\/strong><\/p>\n

http:\/\/www.tin247.com\/sua_luat_thue_thu_nhap_doanh_nghiep_co_doi_nhung_chua_moi-3-21219008.html<\/p>\n

(346\/1.432)<\/em>","protected":false},"excerpt":{"rendered":"

(KTSG) – D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) do B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111ang nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u g\u00f3p \u00fd, ph\u1ea3n bi\u1ec7n c\u1ee7a gi\u1edbi chuy\u00ean m\u00f4n v\u00e0 doanh nghi\u1ec7p. \u00d4ng Ph\u00f9ng \u0110\u1eafc L\u1ed9c, T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i B\u1ea3o hi\u1ec3m Vi\u1ec7t Nam \u00d4ng V\u0169 Ti\u1ebfn L\u1ed9c, Ch\u1ee7 t\u1ecbch Ph\u00f2ng […]<\/p>\n","protected":false},"author":3,"featured_media":32168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n035. 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