{"id":32173,"date":"2008-02-21T15:55:47","date_gmt":"2008-02-21T08:55:47","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32173"},"modified":"2022-07-26T11:07:57","modified_gmt":"2022-07-26T04:07:57","slug":"030-gop-y-du-thao-luat-thue-gtgt-sua-doi-va-luat-thue-thu-nhap-doanh-nghiep-sua-doi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/030-gop-y-du-thao-luat-thue-gtgt-sua-doi-va-luat-thue-thu-nhap-doanh-nghiep-sua-doi\/","title":{"rendered":"030. G\u00f3p \u00fd d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i"},"content":{"rendered":"(VOV.vn) – Tr\u01b0\u1edbc nh\u1eefng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf n\u01b0\u1edbc ta, s\u1eeda \u0111\u1ed5i hai Lu\u1eadt n\u00e0y l\u00e0 vi\u1ec7c l\u00e0m c\u1ea7n thi\u1ebft v\u00e0 c\u1ea7n t\u1eadp trung v\u00e0o c\u00e1c n\u1ed9i dung: thu\u1ebf su\u1ea5t, di\u1ec7n n\u1ed9p thu\u1ebf, \u01b0u \u0111\u00e3i thu\u1ebf\u2026<\/strong><\/p>\n

\"\"<\/p>\n

S\u00e1ng nay (22\/2), Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) ph\u1ed1i h\u1ee3p v\u1edbi U\u1ef7 ban T\u00e0i ch\u00ednh Ng\u00e2n s\u00e1ch Qu\u1ed1c h\u1ed9i v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c H\u1ed9i th\u1ea3o g\u00f3p \u00fd d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i v\u00e0 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i.<\/p>\n

Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kho\u00e1 XI th\u00f4ng qua ng\u00e0y 17\/6\/2003, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 1\/1\/2004 \u0111\u00e3 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ph\u00e1t tri\u1ec3n quan tr\u1ecdng, g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, kinh doanh, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a th\u1ef1c ti\u1ec5n ph\u00e1t tri\u1ec3n kinh t\u1ebf-x\u00e3 h\u1ed9i.<\/p>\n

Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c th\u00f4ng qua ng\u00e0y 10\/5\/1997 t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 11 Qu\u1ed1c h\u1ed9i kho\u00e1 IX c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 1\/1\/1999 \u0111\u1ec3 thay th\u1ebf cho thu\u1ebf doanh thu tr\u01b0\u1edbc \u0111\u00e2y. Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0o nh\u1eefng n\u0103m \u0111\u1ea7u nh\u1eb1m th\u00e1o g\u1ee1 k\u1ecbp th\u1eddi nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh, ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf-x\u00e3 h\u1ed9i c\u1ee7a n\u01b0\u1edbc ta.<\/p>\n

V\u1edbi Lu\u1eadt Thu\u1ebf GTGT th\u00ec v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp l\u00e0: di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf qu\u00e1 r\u1ed9ng, \u00e1p d\u1ee5ng hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, kh\u00f4ng c\u00f3 ng\u01b0\u1ee1ng thu thu\u1ebf, vi\u1ec7c h\u01b0\u1edbng t\u1edbi m\u1ed9t thu\u1ebf su\u1ea5t th\u1ed1ng nh\u1ea5t\u2026 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o n\u1ed9i dung s\u1eeda \u0111\u1ed5i c\u01a1 b\u1ea3n. Vi\u1ec7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo n\u1ed9i dung t\u1edd tr\u00ecnh v\u00e0 d\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00f2n mang t\u00ednh t\u1ea1m th\u1eddi.<\/p>\n

Theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac-nguy\u00ean Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng C\u1ee5c thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh), \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 28 nh\u00f3m l\u00e0 qu\u00e1 r\u1ed9ng, trong \u0111\u00f3 kho\u1ea3n 28 l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 l\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh m\u1ee9c kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. H\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu th\u1ebf GTGT ch\u1ec9 n\u00ean \u0111\u1ec3 c\u00e1c nh\u00f3m nh\u01b0: s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p v\u00e0 m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 cho l\u0129nh v\u1ef1c n\u00e0y, d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, y t\u1ebf, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng vi\u1ec7n tr\u1ee3, v\u0103n ho\u00e1 ph\u1ea9m thi\u1ebft y\u1ebfu v\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch.<\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf TNDN, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1eeb 28% xu\u1ed1ng 25% v\u00e0 b\u1ecf thu\u1ebf thu nh\u1eadp b\u1ed5 sung \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0 n\u1ed9i dung t\u1edd tr\u00ecnh v\u00e0 d\u1ef1 th\u1ea3o Lu\u1eadt c\u1ee7a Ban so\u1ea1n th\u1ea3o l\u00e0 b\u01b0\u1edbc \u0111\u1ed9t ph\u00e1 l\u1edbn \u0111\u1ec3 t\u1ea1o \u0111\u00e0 cho doanh nghi\u1ec7p t\u0103ng t\u00edch lu\u1ef9, t\u00e1i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. B\u00ean c\u1ea1nh thu\u1ebf su\u1ea5t 25%, th\u00ec theo xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n c\u00f3 chi\u1ec1u h\u01b0\u1edbng thuy\u00ean gi\u1ea3m, doanh nghi\u1ec7p c\u00f3 \u0111a ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n s\u1ebd ng\u00e0y c\u00e0ng t\u0103ng, trong \u0111\u00f3 c\u00f3 s\u1ef1 b\u00f9ng n\u1ed5 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00e1c h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft\u2026 V\u00ec v\u1eady, kho\u1ea3n l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n, l\u1ee3i t\u1ee9c thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng t\u0103ng. Do v\u1eady, th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u0169ng c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00f4ng ty v\u00e0 \u0111i\u1ec1u ch\u1ec9nh th\u00eam thu\u1ebf l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/strong> – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, d\u1ef1 lu\u1eadt kh\u00f4ng n\u00ean lo\u1ea1i tr\u1eeb nh\u1eefng kho\u1ea3n chi h\u1ee3p l\u00fd, c\u1ea7n thi\u1ebft. \u00d4ng \u0110\u1ee9c \u0111\u01b0a ra d\u1eabn ch\u1ee9ng: Kho\u1ea3n 4, \u0111i\u1ec1u 8 (c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf) c\u1ee7a Lu\u1eadt TNDN qui \u0111\u1ecbnh v\u1ec1 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi h\u1ee3p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp l\u00e0 \u201ctrang ph\u1ee5c\u201d. Tuy nhi\u00ean, Lu\u1eadt kh\u00f4ng ch\u1ec9 ra \u0111\u01b0\u1ee3c m\u1ee9c c\u1ee5 th\u1ec3 hay \u0111\u1eb7t ra nguy\u00ean t\u1eafc \u0111\u1ec3 t\u00ednh m\u1ee9c chi ph\u00ed h\u1ee3p l\u00fd ch\u1ecbu thu\u1ebf, m\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 m\u1ee9c n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd. Nhi\u1ec1u doanh nghi\u1ec7p chi ti\u1ec1n r\u1ea5t th\u1ef1c t\u1ebf v\u00e0 h\u1ee3p l\u00fd \u0111\u1ec3 may \u0111o, trang c\u1ea5p \u0111\u1ed3ng ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu chi tr\u00ean 500 ng\u00e0n \u0111\u1ed3ng\/n\u0103m.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u01b0\u1edbc ta hi\u1ec7n nay \u0111\u01b0\u1ee3c coi l\u00e0 g\u1ea7n nh\u01b0 ph\u1ee9c t\u1ea1p nh\u1ea5t so v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. C\u01a1 quan thu\u1ebf c\u1ea7n k\u1ebft h\u1ee3p v\u1edbi B\u1ed9 K\u1ebf ho\u1ea1ch – \u0110\u1ea7u t\u01b0 r\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c \u01b0u \u0111\u00e3i tr\u1edf th\u00e0nh hi\u1ec7n th\u1ef1c. M\u1eb7t kh\u00e1c, c\u0169ng c\u1ea7n xem l\u1ea1i thu\u1ebf su\u1ea5t v\u00e0 th\u1eddi gian \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh c\u00f4ng b\u1eb1ng, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u r\u00f5 r\u00e0ng, d\u1ec5 th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0. B\u1edfi theo \u00f4ng Ph\u1ea1m \u0110\u00ecnh Thi \u2013 th\u00e0nh vi\u00ean Ban so\u1ea1n th\u1ea3o Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i th\u00ec v\u1eabn c\u00f3 nh\u1eefng doanh nghi\u1ec7p m\u01b0\u1eddi m\u1ea5y n\u0103m v\u1eabn h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.\/.<\/p>\n

V\u0169 H\u1ea1nh<\/strong><\/p>\n

—————————————<\/p>\n

B\u00e1o \u0111i\u1ec7n t\u1eed \u0110\u00e0i ti\u1ebfng n\u00f3i Vi\u1ec7t Nam \u00a0ng\u00e0y 21-2-2008:<\/u><\/em><\/strong><\/p>\n

http:\/\/74.125.155.132\/search?q=cache:uQef2Jp7GpkJ:www.vqs.vn\/News\/NewsInfo.aspx%3FNewsID%3D946%26CatID%3D164%26f%3D213+%22tr%C6%B0%C6%A1ng+thanh+%C4%91%E1%BB%A9c%22+%2B+%22%C4%91%C3%A0i+ti%E1%BA%BFng+n%C3%B3i+vi%E1%BB%87t+nam%22&cd=3&hl=vi&ct=clnk&gl=vn<\/a>
\n<\/em><\/p>\n

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

(VOV.vn) – Tr\u01b0\u1edbc nh\u1eefng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf n\u01b0\u1edbc ta, s\u1eeda \u0111\u1ed5i hai Lu\u1eadt n\u00e0y l\u00e0 vi\u1ec7c l\u00e0m c\u1ea7n thi\u1ebft v\u00e0 c\u1ea7n t\u1eadp trung v\u00e0o c\u00e1c n\u1ed9i dung: thu\u1ebf su\u1ea5t, di\u1ec7n n\u1ed9p thu\u1ebf, \u01b0u \u0111\u00e3i thu\u1ebf\u2026 S\u00e1ng nay (22\/2), Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) ph\u1ed1i h\u1ee3p v\u1edbi U\u1ef7 […]<\/p>\n","protected":false},"author":3,"featured_media":32174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n030. G\u00f3p \u00fd d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i - 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\/030-gop-y-du-thao-luat-thue-gtgt-sua-doi-va-luat-thue-thu-nhap-doanh-nghiep-sua-doi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]030. 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