{"id":32305,"date":"2011-03-31T09:30:23","date_gmt":"2011-03-31T02:30:23","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32305"},"modified":"2022-07-07T09:32:56","modified_gmt":"2022-07-07T02:32:56","slug":"184-keu-troi-vi-thue-chung-khoan-bat-hop-ly-bai-3","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/184-keu-troi-vi-thue-chung-khoan-bat-hop-ly-bai-3\/","title":{"rendered":"184. \u201cK\u00eau tr\u1eddi\u201d v\u00ec thu\u1ebf ch\u1ee9ng kho\u00e1n b\u1ea5t h\u1ee3p l\u00fd (b\u00e0i 3)"},"content":{"rendered":"<strong>(\u0110TCK) &#8211; D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a c\u00e1c chuy\u00ean gia ph\u00e1p l\u00fd, qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111ang b\u1ed9c l\u1ed9 nhi\u1ec1u \u0111i\u1ec3m \u201cb\u1ea5t th\u01b0\u1eddng\u201d. B\u1edfi v\u1eady, r\u1ea5t c\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng nh\u01b0 c\u00e1c b\u1ed9, ng\u00e0nh li\u00ean quan xem x\u00e9t, \u0111\u1ec3 s\u1edbm c\u00f3 ph\u01b0\u01a1ng \u00e1n s\u1eeda \u0111\u1ed5i h\u1ee3p l\u00fd.<\/strong><\/p>\n<p><strong>B\u00e0i 3: C\u00e1c lu\u1eadt s\u01b0: Nhi\u1ec1u \u0111i\u1ec3m \u201cb\u1ea5t th\u01b0\u1eddng\u201d l\u00e0 qu\u00e1 r\u00f5<\/strong><\/p>\n<p><strong><em>\u201cKinh doanh thua l\u1ed7 m\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 phi l\u00fd\u201d<\/em><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32296 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/70.jpg\" alt=\"\" width=\"150\" height=\"166\" \/><\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em><\/p>\n<p><em>C\u00f3 2 \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd kh\u00f4ng kh\u00f3 nh\u1eadn ra trong Lu\u1eadt Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n l\u00e0: kinh doanh thua l\u1ed7 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 t\u00ecnh tr\u1ea1ng &#8220;thu\u1ebf ch\u1ed3ng l\u00ean thu\u1ebf&#8221;. V\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN, N\u0110T kinh doanh thua l\u1ed7 nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u00f3ng thu\u1ebf l\u00e0 \u0111i\u1ec1u phi l\u00fd. Do t\u00ednh b\u1ea5t kh\u1ea3 thi trong l\u01b0u gi\u1eef ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh thu nh\u1eadp khi l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m n\u1ebfu ch\u1ecdn h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf 20% tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn, n\u00ean tr\u1eeb c\u00e1c CTCK, g\u1ea7n nh\u01b0 100% N\u0110T nh\u1ecf l\u1ebb tr\u00ean TTCK b\u1ecb &#8220;\u00e9p&#8221; ph\u1ea3i ch\u1ecdn c\u00e1ch n\u1ed9p 0,1% tr\u00ean gi\u00e1 tr\u1ecb b\u00e1n. H\u1ec7 qu\u1ea3 l\u00e0 trong n\u0103m 2010, N\u0110T thua l\u1ed7 tri\u1ec1n mi\u00ean, nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf. B\u1edfi v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh li\u00ean quan t\u00ednh to\u00e1n l\u1ea1i k\u1ef9 thu\u1eadt \u0111\u00e1nh thu\u1ebf theo h\u01b0\u1edbng ch\u1ec9 c\u00f2n m\u1ed9t h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi, c\u0169ng nh\u01b0 b\u00ecnh \u0111\u1eb3ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/em><\/p>\n<p><em>M\u1ed9t s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd kh\u00e1c m\u00e0 N\u0110T tr\u00ean TTCK c\u0169ng \u0111ang ph\u1ea3i g\u00e1nh ch\u1ecbu l\u00e0 quy \u0111\u1ecbnh &#8220;thu\u1ebf ch\u1ed3ng thu\u1ebf&#8221;. Ph\u1ea7n thu nh\u1eadp m\u00e0 N\u0110T c\u00f3 \u0111\u01b0\u1ee3c v\u00e0o cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng v\u1ed1n b\u1ecf ra \u0111\u1ea7u t\u01b0 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed. Nh\u01b0 v\u1eady, t\u1ed5ng thu nh\u1eadp m\u00e0 N\u0110T thu \u0111\u01b0\u1ee3c v\u00e0o cu\u1ed1i n\u0103m \u0111\u00e3 bao g\u1ed3m c\u1ed5 t\u1ee9c. Th\u1ebf nh\u01b0ng, v\u1edbi thi\u1ebft k\u1ebf c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n t\u1ea1i th\u00ec ngo\u00e0i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 20% \u0111\u00e1nh tr\u00ean thu nh\u1eadp, N\u0110T c\u00f2n ph\u1ea3i ch\u1ecbu th\u00eam 5% thu\u1ebf c\u1ed5 t\u1ee9c. T\u00ecnh tr\u1ea1ng &#8220;thu\u1ebf ch\u1ed3ng thu\u1ebf&#8221; \u0111ang t\u1ea1o g\u00e1nh n\u1eb7ng cho N\u0110T v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. S\u1ef1 b\u1ea5t h\u1ee3p l\u00fd n\u00e0y r\u1ea5t c\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng ngh\u0129a v\u1ee5 thu\u1ebf cho N\u0110T, qua \u0111\u00f3 h\u1ed7 tr\u1ee3 TTCK ph\u00e1t tri\u1ec3n.<\/em><\/p>\n<p><strong><em>\u201cVAFI s\u1eafp t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o v\u1ec1 Lu\u1eadt Thu\u1ebf TNCN\u201d<\/em><\/strong><\/p>\n<p><em>Lu\u1eadt s\u01b0 Ph\u00f9ng Anh Tu\u1ea5n, Ph\u00f3 ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam (VAFI)<\/em><\/p>\n<p>\u0110\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd c\u1ea3 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn l\u1eabn th\u1ef1c ti\u1ec5n nh\u1eefng b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00f3i chung v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n n\u00f3i ri\u00eang, trong l\u1ea7n s\u1eeda \u0111\u1ed5i s\u1eafp t\u1edbi, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n t\u1ed5ng h\u1ee3p l\u1ea5y \u00fd ki\u1ebfn t\u1eeb nhi\u1ec1u ngu\u1ed3n nh\u01b0 c\u00e1c hi\u1ec7p h\u1ed9i chuy\u00ean ng\u00e0nh, c\u00e1c chuy\u00ean gia v\u00e0 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf\u2026 V\u1ec1 ph\u1ea7n m\u00ecnh, VAFI \u0111ang kh\u1ea9n tr\u01b0\u01a1ng chu\u1ea9n b\u1ecb \u0111\u1ec3 s\u1edbm t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o v\u1ec1 Lu\u1eadt Thu\u1ebf TNCN cho \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, nh\u1eb1m t\u1ea1o di\u1ec5n \u0111\u00e0n trao \u0111\u1ed5i, \u0111\u00e1nh gi\u00e1, \u0111\u1ed3ng th\u1eddi thu nh\u1eadn \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia, c\u00e1c DN v\u00e0 N\u0110T, nh\u1eb1m \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i nh\u1eefng b\u1ea5t h\u1ee3p l\u00fd v\u1edbi tr\u1ecdng t\u00e2m trong l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 ch\u1ee9ng kho\u00e1n, qua \u0111\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi v\u00e0 h\u1ee3p l\u00fd c\u1ee7a Lu\u1eadt.<\/p>\n<p><strong><em>\u201cN\u00ean c\u00f3 quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u00f4ng nh\u1eadn ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u201d<\/em><\/strong><\/p>\n<p><em>Lu\u1eadt s\u01b0 Cao B\u00e1 Trung, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt INCIP<\/em><\/p>\n<p>\u0110a s\u1ed1 N\u0110T tr\u00ean TTCK hi\u1ec7n l\u00e0 N\u0110T nh\u1ecf l\u1ebb, n\u00ean Lu\u1eadt Thu\u1ebf TNCN \u0111\u1eb7t ra y\u00eau c\u1ea7u h\u1ecd k\u00ea khai thu nh\u1eadp, \u0111\u1ed3ng th\u1eddi xu\u1ea5t tr\u00ecnh c\u00e1c ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh thu nh\u1eadp khi l\u00e0m ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 \u0111i\u1ec1u\u2026 kh\u00f4ng t\u01b0\u1edfng, kh\u00f4ng c\u00f3 t\u00ednh kh\u1ea3 thi. M\u1eb7c kh\u00e1c, c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111i\u1ec7n t\u1eed nh\u01b0 qua Internet, \u0111i\u1ec7n tho\u1ea1i, tin nh\u1eafn\u2026 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c N\u0110T s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn, trong khi ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u00f4ng nh\u1eadn c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed n\u00e0y, c\u00e0ng khi\u1ebfn N\u0110T &#8220;b\u00f3 tay&#8221; khi ph\u1ea3i xu\u1ea5t tr\u00ecnh ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf. Nh\u1eefng b\u1ea5t h\u1ee3p l\u00fd n\u00e0y n\u00ean \u0111\u01b0\u1ee3c xem x\u00e9t trong l\u1ea7n s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN s\u1eafp t\u1edbi.<\/p>\n<p>Theo \u0111\u00f3, Lu\u1eadt n\u00ean b\u1ed5 sung quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c c\u00f4ng nh\u1eadn d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ch\u1ee9ng minh l\u1ed7 &#8211; l\u00e3i, c\u0103n c\u1ee9 v\u00e0o bi\u1ebfn \u0111\u1ed9ng t\u00e0i kho\u1ea3n giao d\u1ecbch trong su\u1ed1t m\u1ed9t n\u0103m c\u1ee7a N\u0110T t\u1ea1i CTCK m\u00e0 h\u1ecd m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch. Lu\u1eadt c\u0169ng n\u00ean quy \u0111\u1ecbnh r\u00f5 r\u00e0ng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ee7a c\u00e1c CTCK trong l\u01b0u gi\u1eef, x\u00e1c nh\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p cho N\u0110T \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf. N\u1ebfu v\u01b0\u1edbng m\u1eafc v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 theo h\u01b0\u1edbng n\u00e0y th\u00ec s\u1ebd kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng \u0111\u1ea7u t\u01b0 thua l\u1ed7 nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 hi\u1ec7n nay, do vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp tr\u1edf n\u00ean thu\u1eadn l\u1ee3i h\u01a1n.<\/p>\n<p><strong>H\u1eefu H\u00f2e th\u1ef1c hi\u1ec7n<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><em>\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n 31-3-2011<\/em><\/p>\n<p><em>http:\/\/tinnhanhchungkhoan.vn\/RC\/N\/CGAFHJ\/keu-troi&#8211;vi-thue-chung-khoan-bat-hop-ly-(bai-3).html <\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110TCK) &#8211; D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a c\u00e1c chuy\u00ean gia ph\u00e1p l\u00fd, qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111ang b\u1ed9c l\u1ed9 nhi\u1ec1u \u0111i\u1ec3m \u201cb\u1ea5t th\u01b0\u1eddng\u201d. B\u1edfi v\u1eady, r\u1ea5t c\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng nh\u01b0 c\u00e1c b\u1ed9, ng\u00e0nh li\u00ean quan xem x\u00e9t, \u0111\u1ec3 s\u1edbm c\u00f3 ph\u01b0\u01a1ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":32296,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>184. \u201cK\u00eau tr\u1eddi\u201d v\u00ec thu\u1ebf ch\u1ee9ng kho\u00e1n b\u1ea5t h\u1ee3p l\u00fd (b\u00e0i 3) - 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\/tieng-viet-184-keu-troi-vi-thue-chung-khoan-bat-hop-ly-bai-3\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]184. \u201cK\u00eau tr\u1eddi\u201d v\u00ec thu\u1ebf ch\u1ee9ng kho\u00e1n b\u1ea5t h\u1ee3p l\u00fd (b\u00e0i 3)[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110TCK) &#8211; D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a c\u00e1c chuy\u00ean gia ph\u00e1p l\u00fd, qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111ang b\u1ed9c l\u1ed9 nhi\u1ec1u \u0111i\u1ec3m \u201cb\u1ea5t th\u01b0\u1eddng\u201d. 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