{"id":32556,"date":"2019-05-07T11:10:46","date_gmt":"2019-05-07T04:10:46","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32556"},"modified":"2022-07-08T11:14:09","modified_gmt":"2022-07-08T04:14:09","slug":"2-254-danh-thue-tieu-thu-dac-biet-voi-dien-thoai-di-dong-my-pham-la-tan-thu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-254-danh-thue-tieu-thu-dac-biet-voi-dien-thoai-di-dong-my-pham-la-tan-thu\/","title":{"rendered":"2.254. \u0110\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, m\u1ef9 ph\u1ea9m l\u00e0 t\u1eadn thu"},"content":{"rendered":"<strong>(ANT\u0110) &#8211; C\u00e1c chuy\u00ean gia cho r\u1eb1ng, hi\u1ec7n nay, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, n\u01b0\u1edbc hoa, m\u1ef9 ph\u1ea9m \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t v\u1eadt d\u1ee5ng thi\u1ebft y\u1ebfu, th\u00f4ng d\u1ee5ng, n\u1ebfu \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec ch\u1eb3ng kh\u00e1c n\u00e0o t\u1eadn thu.<\/strong><\/p>\n<p><strong>M\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu, kh\u00f4ng th\u1ec3 \u0111\u00e1nh thu\u1ebf TT\u0110B<\/strong><\/p>\n<p>Nh\u01b0 \u0111\u00e3 th\u00f4ng tin, m\u1edbi \u0111\u00e2y trong v\u0103n b\u1ea3n g\u00f3p \u00fd cho \u201c\u0110\u1ec1 \u00e1n m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf v\u00e0 ch\u1ed1ng x\u00f3i m\u00f2n thu\u1ebf\u201d g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh, UBND TP.HCM \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t m\u1edf r\u1ed9ng m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B). C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf g\u1ed3m: \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, camera, n\u01b0\u1edbc hoa, m\u1ef9 ph\u1ea9m, d\u1ecbch v\u1ee5 kinh doanh game, d\u1ecbch v\u1ee5 th\u1ea9m m\u1ef9.<\/p>\n<p>L\u00fd do \u0111\u00e1nh thu\u1ebf \u0111\u01b0\u1ee3c UBND TP.HCM \u0111\u01b0a ra l\u00e0 nh\u1eb1m m\u1edf r\u1ed9ng \u0111i\u1ec1u ti\u1ebft thu\u1ebf v\u00e0o thu nh\u1eadp c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn d\u00e2n c\u01b0 c\u00f3 thu nh\u1eadp t\u1eeb m\u1ee9c kh\u00e1 tr\u1edf l\u00ean.<\/p>\n<p>\u0110\u1ec1 xu\u1ea5t tr\u00ean \u0111ang g\u1eb7p ph\u1ea3n \u1ee9ng m\u1ea1nh t\u1eeb d\u01b0 lu\u1eadn, nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng \u0111\u00e2y l\u00e0 \u0111\u1ec1 xu\u1ea5t b\u1ea5t h\u1ee3p l\u00fd, \u0111i ng\u01b0\u1ee3c xu h\u01b0\u1edbng, th\u1eadm ch\u00ed l\u00e0 mang t\u00ednh ch\u1ea5t t\u1eadn thu.<\/p>\n<p>TS Nguy\u1ec5n Thanh B\u00ecnh, H\u1ecdc vi\u1ec7n Ch\u00ednh s\u00e1ch v\u00e0 Ph\u00e1t tri\u1ec3n cho r\u1eb1ng b\u1ea3n ch\u1ea5t thu\u1ebf TT\u0110B l\u00e0 \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a xa x\u1ec9, kh\u00f4ng khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng, nh\u1eefng h\u00e0ng ti\u00eau t\u1ed1n ngo\u1ea1i t\u1ec7 nh\u1eadp kh\u1ea9u ho\u1eb7c \u1ea3nh h\u01b0\u1edfng x\u1ea5u t\u1edbi m\u00f4i tr\u01b0\u1eddng. V\u00ed d\u1ee5 nh\u01b0 \u00f4 t\u00f4, v\u1eeba l\u00e0 m\u1eb7t h\u00e0ng xa x\u1ec9, v\u1eeba \u1ea3nh h\u01b0\u1edfng t\u1edbi m\u00f4i tr\u01b0\u1eddng; hay r\u01b0\u1ee3u bia, thu\u1ed1c l\u00e1 t\u00e1c \u0111\u1ed9ng x\u1ea5u t\u1edbi s\u1ee9c kh\u1ecfe c\u1ed9ng \u0111\u1ed3ng\u2026 th\u00ec c\u1ea7n \u0111\u00e1nh thu\u1ebf TT\u0110B.<\/p>\n<p>Theo TS Nguy\u1ec5n Thanh B\u00ecnh, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng l\u00e0 m\u1eb7t h\u00e0ng ti\u00eau d\u00f9ng b\u00ecnh th\u01b0\u1eddng, c\u00f3 \u00edch cho c\u1ed9ng \u0111\u1ed3ng n\u00ean kh\u00f4ng th\u1ec3 \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c.<\/p>\n<p>\u201cCh\u1ec9 khi ng\u01b0\u1eddi ta ch\u1ee9ng minh \u0111\u00e2y l\u00e0 h\u00e0ng xa x\u1ec9, \u0111\u1eaft \u0111\u1ecf, nh\u00e0 n\u01b0\u1edbc kh\u00f4ng khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng \u0111i\u1ec7n tho\u1ea1i th\u00ec m\u1edbi c\u00f3 c\u01a1 s\u1edf \u00e1p thu\u1ebf. Trong khi \u1ea5y, v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p t\u1ea7n s\u1ed1, s\u00f3ng cho c\u00e1c thu\u00ea bao s\u1eed d\u1ee5ng m\u00e0 l\u1ea1i \u0111\u00e1nh thu\u1ebf TT\u0110B l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd\u201d \u2013 TS Nguy\u1ec5n Thanh B\u00ecnh n\u00f3i v\u00e0 cho bi\u1ebft \u00f4ng ch\u01b0a t\u1eebng th\u1ea5y n\u01b0\u1edbc n\u00e0o tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e1nh thu\u1ebf TT\u0110B v\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-32557 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/54-2-450x230.jpg\" alt=\"\" width=\"450\" height=\"230\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/54-2-450x230.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/54-2.jpg 494w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><em>\u0110i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, m\u1ef9 ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1eb7t h\u00e0ng xa x\u1ec9<\/em><\/p>\n<p>\u0110\u1ed3ng quan \u0111i\u1ec3m, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, <em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>, cho r\u1eb1ng thu\u1ebf TT\u0110B l\u00e0 \u0111\u1ec3 \u0111\u00e1nh v\u00e0o lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xa x\u1ec9 ho\u1eb7c \u0111\u1ed9c h\u1ea1i m\u00e0 Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng khuy\u1ebfn kh\u00edch. N\u1ebfu kh\u00f4ng ph\u1ea3i v\u00ec l\u00fd do \u0111\u00f3 th\u00ec \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>\u201c30 n\u0103m tr\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng c\u00f2n l\u00e0 m\u1ed9t m\u1eb7t h\u00e0ng xa x\u1ec9 m\u00e0 c\u00f2n kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf. Nay n\u00f3 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t v\u1eadt d\u1ee5ng thi\u1ebft y\u1ebfu, th\u00f4ng d\u1ee5ng m\u00e0 \u0111\u00e1nh thu\u1ebf TT\u0110B th\u00ec c\u00f3 th\u1ec3 \u0111\u00e1nh thu\u1ebf b\u1ea5t c\u1ee9 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00e0o\u201d \u2013 \u00f4ng n\u00f3i.<\/p>\n<p><strong>C\u00f3 t\u00ednh ch\u1ea5t t\u1eadn thu<\/strong><\/p>\n<p>Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng n\u01b0\u1edbc hoa, m\u1ef9 ph\u1ea9m, c\u00e1c chuy\u00ean gia c\u0169ng cho r\u1eb1ng \u0111\u00e3 tr\u1edf th\u00e0nh m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu c\u1ee7a ph\u1ee5 n\u1eef, kh\u00f4ng ch\u1ec9 ng\u01b0\u1eddi gi\u00e0u m\u00e0 ngay c\u1ea3 ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p c\u0169ng x\u1eed d\u1ee5ng, kh\u00f4ng n\u00ean \u0111\u00e1nh thu\u1ebf TT\u0110B.<\/p>\n<p>V\u1edbi d\u1ecbch v\u1ee5 th\u1ea9m m\u1ef9, tuy l\u00e0 d\u1ecbch v\u1ee5 xa x\u1ec9 nh\u01b0ng c\u0169ng c\u00f3 nh\u1eefng d\u1ecbch v\u1ee5 th\u1ea9m m\u1ef9 \u0111\u1ec3 ch\u1eefa d\u1ecb t\u1eadt ho\u1eb7c ph\u1ee5c h\u1ed3i sau t\u1ed5n th\u01b0\u01a1ng do tai n\u1ea1n. \u0110\u00f3 l\u00e0 nhu c\u1ea7u ch\u00ednh \u0111\u00e1ng c\u1ee7a con ng\u01b0\u1eddi, v\u00ec v\u1eady n\u1ebfu c\u00f3 \u0111\u00e1nh thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t, kh\u00f4ng th\u1ec3 \u0111\u00e1nh \u0111\u1ed3ng.<\/p>\n<p>Theo c\u00e1c chuy\u00ean gia, UBND TP.HCM \u0111\u01b0a ra l\u00fd do \u0111\u00e1nh thu\u1ebf nh\u1eb1m m\u1edf r\u1ed9ng \u0111i\u1ec1u ti\u1ebft thu\u1ebf v\u00e0o thu nh\u1eadp c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn d\u00e2n c\u01b0 c\u00f3 thu nh\u1eadp t\u1eeb m\u1ee9c kh\u00e1 tr\u1edf l\u00ean l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p.<\/p>\n<p>\u201c\u0110i\u1ec1u n\u00e0y l\u00e0 sai. \u0110i\u1ec1u ti\u1ebft thu nh\u1eadp th\u00ec ta ph\u1ea3i d\u00f9ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Theo t\u00f4i, \u0111\u1ed9ng c\u01a1 \u1edf \u0111\u00e2y l\u00e0 t\u0103ng ng\u00e2n s\u00e1ch, t\u1eadn thu\u201d- TS Nguy\u1ec5n Thanh B\u00ecnh n\u00f3i.<\/p>\n<p>C\u00f3 c\u00f9ng quan \u0111i\u1ec3m \u0111\u1ec1 xu\u1ea5t tr\u00ean c\u00f3 t\u00ednh ch\u1ea5t t\u1eadn thu, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng ch\u00ednh quy\u1ec1n mu\u1ed1n thu \u0111\u01b0\u1ee3c nhi\u1ec1u thu\u1ebf th\u00ec ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu b\u1ec1n v\u1eefng, t\u0103ng ti\u00eau th\u1ee5 \u0111\u1ec3 t\u0103ng ngu\u1ed3n thu, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 t\u0103ng thu\u1ebf, b\u00f2n m\u00f3t t\u1eebng \u0111\u1ed3ng thu\u1ebf tr\u00ean m\u1ecdi th\u1ee9 s\u1ea3n ph\u1ea9m thi\u1ebft y\u1ebfu v\u00e0 \u0111\u1ea1i tr\u00e0. \u201cT\u01b0 duy t\u1eadn thu n\u00e0y kh\u00f4ng c\u00f3 tri\u1ebft l\u00fd v\u00e0 ch\u1ec9 c\u00f3 h\u1ea1i cho s\u1ef1 ph\u00e1t tri\u1ec3n\u201d \u2013 v\u1ecb lu\u1eadt s\u01b0 cho hay.<\/p>\n<p><strong>Linh Nh\u1eadt<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p><strong><em>An ninh Th\u1ee7 \u0111\u00f4 <\/em><\/strong><strong><em>(Kinh doanh) 07-5-2019:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/anninhthudo.vn\/kinh-doanh\/danh-thue-tieu-thu-dac-biet-voi-dien-thoai-di-dong-my-pham-la-tan-thu\/809621.antd\"><em>https:\/\/anninhthudo.vn\/kinh-doanh\/danh-thue-tieu-thu-dac-biet-voi-dien-thoai-di-dong-my-pham-la-tan-thu\/809621.antd<\/em><\/a><\/p>\n<p><em>(188\/794)<\/em>","protected":false},"excerpt":{"rendered":"<p>(ANT\u0110) &#8211; C\u00e1c chuy\u00ean gia cho r\u1eb1ng, hi\u1ec7n nay, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, n\u01b0\u1edbc hoa, m\u1ef9 ph\u1ea9m \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t v\u1eadt d\u1ee5ng thi\u1ebft y\u1ebfu, th\u00f4ng d\u1ee5ng, n\u1ebfu \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec ch\u1eb3ng kh\u00e1c n\u00e0o t\u1eadn thu. M\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu, kh\u00f4ng th\u1ec3 \u0111\u00e1nh thu\u1ebf TT\u0110B Nh\u01b0 \u0111\u00e3 th\u00f4ng tin, m\u1edbi \u0111\u00e2y [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":32557,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32556","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>2.254. \u0110\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, m\u1ef9 ph\u1ea9m l\u00e0 t\u1eadn thu - 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\/2-254-danh-thue-tieu-thu-dac-biet-voi-dien-thoai-di-dong-my-pham-la-tan-thu\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.254. \u0110\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, m\u1ef9 ph\u1ea9m l\u00e0 t\u1eadn thu[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANT\u0110) &#8211; C\u00e1c chuy\u00ean gia cho r\u1eb1ng, hi\u1ec7n nay, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, n\u01b0\u1edbc hoa, m\u1ef9 ph\u1ea9m \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t v\u1eadt d\u1ee5ng thi\u1ebft y\u1ebfu, th\u00f4ng d\u1ee5ng, n\u1ebfu \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec ch\u1eb3ng kh\u00e1c n\u00e0o t\u1eadn thu. 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