{"id":33149,"date":"2019-04-23T14:34:39","date_gmt":"2019-04-23T07:34:39","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33149"},"modified":"2022-07-18T14:37:30","modified_gmt":"2022-07-18T07:37:30","slug":"2-246-giai-phap-thue-moi-voi-ho-kinh-doanh-mui-ten-nhieu-dich","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-246-giai-phap-thue-moi-voi-ho-kinh-doanh-mui-ten-nhieu-dich\/","title":{"rendered":"2.246. Gi\u1ea3i ph\u00e1p thu\u1ebf m\u1edbi v\u1edbi h\u1ed9 kinh doanh: M\u0169i t\u00ean nhi\u1ec1u \u0111\u00edch"},"content":{"rendered":"(CP) \u2013 Ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh v\u1edbi h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 v\u1eeba ti\u1ec1m \u1ea9n nguy c\u01a1 th\u1ea5t thu thu\u1ebf, v\u1eeba kh\u00f4ng c\u00f4ng b\u1eb1ng v\u1edbi c\u00e1c doanh nghi\u1ec7p\u2026<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u1ea2nh minh h\u1ecda<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong qu\u00e1 tr\u00ecnh \u0111\u1ec1 xu\u1ea5t khung kh\u1ed5 ph\u00e1p l\u00fd m\u1edbi c\u00e1c h\u1ed9 kinh doanh, m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m nh\u1ea5t l\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf v\u1edbi khu v\u1ef1c n\u00e0y.<\/p>\n

Ng\u1ea1i l\u00ean doanh nghi\u1ec7p \u0111\u1ec3 n\u00e9 thu\u1ebf?<\/strong><\/p>\n

Theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac – Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam – hi\u1ec7n c\u00f3 1,6 tri\u1ec7u h\u1ed9 c\u00e1 nh\u00e2n kinh doanh c\u00e1 th\u1ec3 m\u00e0 c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 3,4 tri\u1ec7u h\u1ed9 kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n

H\u1ed9 kinh doanh c\u0169ng th\u01b0\u1eddng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf theo t\u1ec9 l\u1ec7 tr\u00ean doanh thu ho\u1eb7c thu thu\u1ebf kho\u00e1n d\u1eabn t\u1edbi vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd ch\u01b0a s\u00e1t v\u1edbi doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a h\u1ed9 kinh doanh c\u00e1 th\u1ec3 n\u00ean c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng th\u1ea5t thu thu\u1ebf, \u0111\u1ed3ng th\u1eddi g\u00e2y t\u00e2m l\u00fd kh\u00f4ng mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p v\u00ec s\u1ee3 thu\u1ebf cao. M\u1eb7t kh\u00e1c, c\u00e1c h\u1ed9 c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf\u00a0 do kh\u00f4ng n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/p>\n

Do \u0111\u00f3, b\u00e0 C\u00fac \u0111\u1ec1 xu\u1ea5t, c\u00f3 th\u1ec3 t\u1ea1o ra khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd ri\u00eang cho c\u00e1c c\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u1ed9 kinh doanh khi h\u1ecd kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p.<\/p>\n

Ch\u1ee7 nhi\u1ec7m C\u00e2u l\u1ea1c b\u1ed9 \u0110\u1ea1i l\u00fd thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh, \u00f4ng Nguy\u1ec5n \u0110\u1ee9c Ngh\u0129a cho bi\u1ebft, trong h\u01a1n 40% GDP m\u00e0 khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n \u0111\u00f3ng g\u00f3p cho n\u1ec1n kinh t\u1ebf th\u00ec ch\u1ec9 c\u00f3 8% l\u00e0 t\u1eeb c\u00e1c doanh nghi\u1ec7p ch\u00ednh danh, c\u00f2n l\u1ea1i l\u00e0 t\u1eeb 5,2 tri\u1ec7u h\u1ed9 kinh doanh. Tuy nhi\u00ean, \u0111\u00f3ng g\u00f3p c\u1ee7a kinh t\u1ebf h\u1ed9 cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f2n r\u1ea5t h\u1ea1n ch\u1ebf, ch\u1ec9 t\u1eeb 2 \u0111\u1ebfn 3% tr\u00ean t\u1ed5ng s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c.<\/p>\n

Theo \u00f4ng Ngh\u0129a, vi\u1ec7c qu\u1ea3n l\u00fd h\u1ed9 kinh doanh theo h\u00ecnh th\u1ee9c kho\u00e1n s\u1ebd kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3, n\u1ea3y sinh ra nhi\u1ec1u b\u1ea5t c\u1eadp, ph\u1ee9c t\u1ea1p, tr\u1ed1n thu\u1ebf\u2026 Th\u1ef1c t\u1ebf, c\u00f3 nh\u1eefng h\u1ed9 kinh doanh thu nh\u1eadp m\u1ed7i ng\u00e0y l\u00ean t\u1edbi h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng, nh\u1eefng h\u1ed9 \u00edt h\u01a1n m\u1ed7i th\u00e1ng c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c con s\u1ed1 n\u00e0y nh\u01b0ng m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p hi\u1ec7n dao \u0111\u1ed9ng t\u1eeb 500 ngh\u00ecn \u0111\u1ed3ng \u0111\u1ebfn 1,5 tri\u1ec7u \u0111\u1ed3ng\/h\u1ed9. H\u1ed9 n\u00e0o nhi\u1ec1u c\u0169ng ch\u1ec9 kho\u1ea3ng 3 tri\u1ec7u \u0111\u1ed3ng. Con s\u1ed1 n\u00e0y qu\u00e1 \u00edt so v\u1edbi thu nh\u1eadp c\u1ee7a nh\u1eefng h\u1ed9 kinh doanh l\u1edbn.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n nay, c\u01a1 quan thu\u1ebf, mu\u1ed1n \u00e1p m\u1ee9c thu\u1ebf cho h\u1ed9 kinh doanh ph\u1ea3i th\u00f4ng qua H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng. H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf n\u00e0y g\u1ed3m: Ch\u1ee7 t\u1ecbch UBND x\u00e3, ph\u01b0\u1eddng, tr\u01b0\u1edfng c\u00f4ng an, \u0111\u1ea1i di\u1ec7n m\u1eb7t tr\u1eadn, \u0111\u1ea1i di\u1ec7n c\u00e1c h\u1ed9 kinh doanh. M\u1ee9c thu\u1ebf cho c\u00e1c h\u1ed9 kinh doanh c\u00f9ng ng\u00e0nh ngh\u1ec1 g\u1ea7n nhau ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i \u0111\u1ec3 c\u00e1c h\u1ed9 kinh doanh n\u00e0y tham gia g\u00f3p \u00fd ki\u1ebfn.<\/p>\n

Quy \u0111\u1ecbnh l\u00e0 nh\u01b0 v\u1eady, nh\u01b0ng hi\u1ec7n nay h\u1ea7u nh\u01b0 c\u00e1n b\u1ed9 thu\u1ebf li\u00ean ph\u01b0\u1eddng \u0111\u01b0a ra s\u1ed1 thu thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf ph\u01b0\u1eddng ch\u1ea5p nh\u1eadn s\u1ed1 \u0111\u00f3 v\u00e0 m\u1ee9c thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft.<\/p>\n

\u201cN\u1ebfu \u0111\u1ec3 t\u00ecnh tr\u1ea1ng n\u00e0y s\u1ebd x\u1ea3y ra nhi\u1ec1u v\u1ea5n \u0111\u1ec1; trong \u0111\u00f3, quan tr\u1ecdng l\u00e0 kh\u00f4ng thu \u0111\u01b0\u1ee3c thu\u1ebf, th\u1ea5t tho\u00e1t thu\u1ebf, kh\u00f4ng t\u1ea1o ra s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi nhau v\u00e0 kh\u00f4ng t\u1ea1o \u0111\u01b0\u1ee3c \u0111\u1ed9ng l\u1ef1c trong kinh doanh\u201d, \u00f4ng Nguy\u1ec5n \u0110\u1ee9c Ngh\u0129a nh\u1eadn \u0111\u1ecbnh.<\/p>\n

N\u1ed7i \u201cv\u1ea5t v\u1ea3\u201d c\u1ee7a ng\u00e0nh thu\u1ebf<\/strong><\/p>\n

Cho r\u1eb1ng \u0111ang t\u1ed3n t\u1ea1i nh\u1eefng b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u1eefah\u1ed9 kinh doanh v\u1edbi doanh nghi\u1ec7p, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c l\u1ea5y v\u00ed d\u1ee5 v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed; ch\u1ec9 n\u1ed9p 300 ngh\u00ecn – 1 tri\u1ec7u \u0111\u1ed3ng t\u00f9y doanh thu, trong khi \u0111\u00f3 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p 1 – 3 tri\u1ec7u \u0111\u1ed3ng t\u00f9y theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0.<\/em><\/p>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u1ed9 kinh doanh ch\u1ec9 t\u1eeb 1 – 2 – 5% doanh thu, trong khi doanh nghi\u1ec7p si\u00eau nh\u1ecf ch\u1ecbu thu\u1ebf su\u1ea5t 0 – 5 – 10% (c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf). Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p su\u1ea5t ph\u1ed5 th\u00f4ng 20% trong khi h\u1ed9 kinh doanh ch\u1ec9 ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 0,5 – 2 – 5% doanh thu.<\/em><\/p>\n\n\n\n
\u00d4ng Phan \u0110\u1ee9c Hi\u1ebfu, Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u v\u00e0 Qu\u1ea3n l\u00fd kinh t\u1ebf Trung \u01b0\u01a1ng (CIEM), ng\u01b0\u1eddi \u0111ang tham gia so\u1ea1n th\u1ea3o khung kh\u1ed5 ch\u00ednh s\u00e1ch m\u1edbi cho h\u1ed9 kinh doanh: \u201cM\u00f4 h\u00ecnh kinh doanh doanh nghi\u1ec7p hay b\u1ea5t c\u1ee9 lo\u1ea1i h\u00ecnh n\u00e0o c\u0169ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5 r\u1ebb nh\u1ea5t, ph\u00f9 h\u1ee3p nh\u1ea5t v\u00e0 c\u1ea7n t\u1ea1o ra nh\u1eefng c\u00f4ng c\u1ee5 \u0111\u00f3 \u0111\u1ec3 c\u00e1c ch\u1ee7 th\u1ec3 kinh doanh c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn nh\u1eb1m t\u1ea1o ra l\u1ee3i nhu\u1eadn cho m\u00ecnh v\u00e0 \u0111\u00f3ng thu\u1ebf cho nh\u00e0 n\u01b0\u1edbc\u201d.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1eb7t kh\u00e1c, h\u1ed9 kinh doanh c\u0169ng kh\u00f4ng c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 doanh nghi\u1ec7p si\u00eau nh\u1ecf. Vi\u1ec7c duy tr\u00ec c\u00e1c quy \u0111\u1ecbnh kh\u00e1c nhau nh\u01b0 tr\u00ean \u0111ang t\u1ea1o ra s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa h\u1ed9 kinh doanh v\u1edbi doanh nghi\u1ec7p.<\/em><\/p>\n

“M\u1ed9t doanh nghi\u1ec7p c\u00f3 doanh thu ch\u1ec9 v\u00e0i ch\u1ee5c tri\u1ec7u hay v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ed3ng\/n\u0103m c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 s\u1ed5 s\u00e1ch ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n doanh nghi\u1ec7p. Nh\u01b0ng m\u1ed9t h\u1ed9 kinh doanh b\u00e1n bu\u00f4n, doanh thu c\u00f3 th\u1ec3 t\u1edbi h\u00e0ng ch\u1ee5c, h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng, l\u1ee3i nhu\u1eadn h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng th\u00ec ch\u1ec9 kho\u00e1n thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ch\u1ee9ng t\u1eeb ho\u00e1 \u0111\u01a1n ki\u1ec3u nh\u01b0 mu\u1ed1n v\u1ebd g\u00ec th\u00ec v\u1ebd”, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

Theo b\u00e0 T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan, Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 h\u1ed9 kinh doanh (B\u1ed9 T\u00e0i ch\u00ednh), chia s\u1ebb, hi\u1ec7n \u0111ang c\u00f3 m\u1ed9t th\u1ef1c t\u1ebf l\u00e0 h\u1ed9 kinh doanh n\u1ebfu thua l\u1ed7 th\u00ec ph\u1ea3i t\u1ef1 gi\u1ea3i th\u1ec3, c\u00f2n c\u00f3 l\u00e3i th\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ebfn thu, hay nh\u1eefng h\u1ed7 tr\u1ee3 v\u1ec1 t\u00e0i ch\u00ednh\u2026 \u0111\u1ec1u ch\u01b0a bao gi\u1edd \u0111\u01b0\u1ee3c quan t\u00e2m.<\/p>\n

N\u00f3i th\u00eam v\u1ec1 kh\u00e1i ni\u1ec7m h\u1ed9 kinh doanh, b\u00e0 Lan l\u00fd gi\u1ea3i, ng\u00e0nh thu\u1ebf l\u00e2u nay r\u1ea5t \u201cv\u1ea5t v\u1ea3\u201d khi ph\u1ea3i gi\u1ea3i th\u00edch kh\u00e1i ni\u1ec7m \u201ch\u1ed9 kinh doanh\u201d trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. V\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 c\u00f3 c\u00e1 nh\u00e2n kinh doanh m\u00e0 kh\u00f4ng c\u00f3 h\u1ed9 kinh doanh. Ch\u00ednh \u0111i\u1ec1u n\u00e0y \u0111\u00e3\u00a0 khi\u1ebfn cho c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ph\u1ea3i \u201c\u0111eo\u201d th\u00eam t\u1eeb \u201ch\u1ed9, c\u00e1 nh\u00e2n kinh doanh\u201d. N\u1ebfu b\u1ecf t\u1eeb \u201ch\u1ed9\u201d ra kh\u1ecfi lu\u1eadt thu\u1ebf th\u00ec s\u1ebd b\u1ecb \u201cch\u1ea5t v\u1ea5n\u201d t\u1ea1i sao kh\u00f4ng c\u00f3. Nh\u01b0ng th\u1ef1c t\u1eeb nhi\u1ec1u n\u0103m nay khi ti\u1ebfp c\u1eadn trong qu\u1ea3n l\u00fd thu\u1ebf th\u00ec v\u1eabn \u201cng\u1ea7m hi\u1ec3u\u201d l\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n

\u201cCh\u00fang t\u00f4i ti\u1ebfp c\u1eadn v\u1edbi c\u00e1 nh\u00e2n, ch\u1ee7 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n b\u1ed9 v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3\u2026 Cho n\u00ean n\u1ebfu c\u00f3 s\u1eeda Lu\u1eadt Doanh nghi\u1ec7p th\u00ec c\u0169ng n\u00ean s\u1eeda h\u1ed9 kinh doanh, v\u00ec t\u00ean n\u00e0y c\u0169ng kh\u00e1 c\u0169, t\u1eeb \u201ch\u1ed9\u201d th\u01b0\u1eddng g\u1eafn v\u1edbi h\u1ed9 gia \u0111\u00ecnh. Tuy nhi\u00ean, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ch\u1ec9 g\u1eafn v\u1edbi quy m\u00f4 gia \u0111\u00ecnh m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\u201d, b\u00e0 Lan n\u00f3i.<\/p>\n

V\u1eabn theo b\u00e0 Lan, c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p hi\u1ec7n nay \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n kh\u00f4ng c\u00f3 ch\u1ebf t\u00e0i x\u1eed l\u00fd nh\u01b0ng v\u1eabn quy \u0111\u1ecbnh trong lu\u1eadt, khi\u1ebfn ng\u00e0nh thu\u1ebf ph\u1ea3i \u201c\u0111u\u1ed5i\u201d theo. \u0110\u01a1n c\u1eed, h\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf nhi\u1ec1u n\u01a1i, h\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p ngh\u1ec9 qu\u00e1 12 th\u00e1ng, h\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p c\u00f3 tr\u00ean 10 lao \u0111\u1ed9ng\u2026<\/p>\n

\u0110\u01b0a ra quan \u0111i\u1ec3m v\u1ec1 chuy\u1ec3n h\u1ed9 kinh doanh th\u00e0nh doanh nghi\u1ec7p, b\u00e0 Lan cho r\u1eb1ng, n\u00ean t\u00f4n tr\u1ecdng s\u1ef1 \u0111a d\u1ea1ng trong c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf v\u00e0 c\u0169ng theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. Do \u0111\u00f3 v\u1eabn n\u00ean \u0111\u1ec3 c\u00e1 nh\u00e2n kinh doanh, v\u1ec1 ph\u00eda ng\u00e0nh thu\u1ebf c\u0169ng \u0111\u00e3 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i t\u1eeb n\u0103m 2015 \u0111\u1ebfn nay theo \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e2n lo\u1ea1i h\u1ed9 l\u1edbn h\u1ed9 nh\u1ecf, v\u00e0 c\u1ed1 g\u1eafng \u201ch\u1ea1 doanh nghi\u1ec7p si\u00eau nh\u1ecf xu\u1ed1ng, n\u00e2ng h\u1ed9 kinh doanh l\u1edbn l\u00ean\u201d. B\u00ean c\u1ea1nh \u0111\u00f3, r\u1ea5t kh\u00f3 \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n b\u1ecf \u0111\u01b0\u1ee3c n\u1ed7i lo l\u00ean doanh nghi\u1ec7p l\u00e0 b\u1ecb h\u00e0nh, v\u00ec th\u1ebf t\u1ed1t nh\u1ea5t v\u1eabn \u0111\u1ec3 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n

S\u1ebd ph\u00e2n lo\u1ea1i h\u1ed9 kinh doanh v\u00e0 qu\u1ea3n l\u00fd theo doanh thu<\/strong><\/p>\n

Tr\u01b0\u1edbc th\u1ef1c t\u1ebf tr\u00ean, m\u1ed9t gi\u1ea3i ph\u00e1p \u0111ang \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 qu\u1ea3n l\u00fd thu\u1ebf theo quy m\u00f4 doanh thu, ch\u1eb3ng h\u1ea1n d\u01b0\u1edbi 100 tri\u1ec7u, tr\u00ean 100 tri\u1ec7u, tr\u00ean 1 t\u1ef7, tr\u00ean 20 t\u1ef7 s\u1ebd c\u00f3 c\u00e1c ch\u1ebf \u0111\u1ed9 kh\u00e1c nhau, ch\u1ee9 kh\u00f4ng n\u00ean qu\u1ea3n l\u00fd theo t\u01b0 c\u00e1ch ch\u1ee7 th\u1ec3 (ph\u00e1p nh\u00e2n\/h\u1ed9\/c\u00e1 nh\u00e2n) nh\u01b0 l\u00e2u nay.<\/p>\n

\u0110\u01b0\u1ee3c bi\u1ebft, theo D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh x\u00e2y d\u1ef1ng, t\u1eeb n\u0103m 2020, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu v\u00e0 s\u1ed1 lao \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng m\u1ee9c cao nh\u1ea5t v\u1ec1 ti\u00eau ch\u00ed c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00ec th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\n

X\u00e9t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 39\/2018\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u00f3 l\u00e0 nh\u1eefng h\u1ed9 kinh doanh c\u00f3 t\u1eeb 10 lao \u0111\u1ed9ng v\u00e0 doanh thu t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n, c\u00f4ng nghi\u1ec7p v\u00e0 x\u00e2y d\u1ef1ng; t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng\/n\u0103m v\u1edbi l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/p>\n

Theo s\u1ed1 li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2017 th\u00ec s\u1ed1 h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0 102.095 h\u1ed9, nhi\u1ec1u h\u1ed9 kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u1eddng xuy\u00ean c\u00f3 doanh thu l\u00ean \u0111\u1ebfn v\u00e0i tr\u0103m t\u1ef7 \u0111\u1ed3ng\/n\u0103m, nhi\u1ec1u h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh h\u1ed9 kho\u00e1n nh\u01b0: kinh doanh h\u00f3a ch\u1ea5t; v\u1eadt t\u01b0 v\u00e0 thi\u1ebft b\u1ecb y t\u1ebf; m\u00e1y m\u00f3c thi\u1ebft b\u1ecb x\u00e2y d\u1ef1ng; v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n…<\/p>\n

“H\u1ed9 kinh doanh hi\u1ec7n nay ngo\u00e0i vi\u1ec7c kinh doanh theo h\u00ecnh th\u1ee9c truy\u1ec1n th\u1ed1ng th\u00ec c\u0169ng \u0111\u00e3 c\u00f3 nhi\u1ec1u h\u1ed9 kinh doanh \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c kinh doanh hi\u1ec7n \u0111\u1ea1i, nh\u01b0 h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c nh\u01b0 kinh doanh v\u1eadn t\u1ea3i, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngh\u1ec9 d\u01b0\u1ee1ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed qua m\u1ea1ng x\u00e3 h\u1ed9i v\u00e0 c\u00e1c s\u00e0n giao d\u1ecbch \u0111i\u1ec7n t\u1eed… \u0111\u1ec3 m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh”, B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u1ecbnh.<\/p>\n

\u0110\u01a1n v\u1ecb n\u00e0y cho r\u1eb1ng, m\u1eb7c d\u00f9 v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 \u0111\u00f3ng g\u00f3p kh\u00f4ng nh\u1ecf v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc nh\u01b0ng s\u1ed1 thu t\u1eeb thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh l\u1ea1i chi\u1ebfm t\u1ef7 tr\u1ecdng r\u1ea5t nh\u1ecf trong t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Theo s\u1ed1 li\u1ec7u n\u0103m 2017 l\u00e0 1,56% trong t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng k\u1ec3 d\u1ea7u th\u00f4.<\/p>\n

“\u0110\u00e2y l\u00e0 l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u1ec1 th\u1ea5t thu v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean r\u1ea5t c\u1ea7n ph\u1ea3i c\u00f3 gi\u1ea3i ph\u00e1p \u0111\u1ec3 m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf t\u1eeb \u0111\u00f3 t\u0103ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng kh\u00f4ng t\u0103ng thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nh\u1eefng h\u1ed9 kinh doanh \u0111ang qu\u1ea3n l\u00fd”, B\u1ed9 T\u00e0i ch\u00ednh l\u00fd gi\u1ea3i.<\/p>\n

Gi\u1ea3i ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t m\u0169i t\u00ean tr\u00fang nhi\u1ec1u \u0111\u00edch, \u0111\u00f3 l\u00e0 v\u1eeba h\u1ea1n ch\u1ebf vi\u1ec7c th\u1ea5t thu thu\u1ebf, v\u1eeba tr\u00e1nh thi\u1ebfu c\u00f4ng b\u1eb1ng v\u1edbi doanh nghi\u1ec7p, v\u1eeba th\u00fac \u0111\u1ea9y qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p c\u1ee7a h\u1ed9 kinh doanh.<\/p>\n

(c\u00f2n ti\u1ebfp)<\/em><\/p>\n

Nh\u00f3m ph\u00f3ng vi\u00ean<\/strong><\/p>\n

————————————————<\/p>\n

Ch\u00ednh ph\u1ee7 (Th\u1ecb tr\u01b0\u1eddng) 23-4-2019:<\/em><\/strong><\/p>\n

http:\/\/baochinhphu.vn\/Thi-truong\/Giai-phap-thue-moi-voi-ho-kinh-doanh-Mui-ten-nhieu-dich\/364251.vgp<\/em><\/a><\/p>\n

(279\/1.991)<\/em>","protected":false},"excerpt":{"rendered":"

(CP) \u2013 Ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh v\u1edbi h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 v\u1eeba ti\u1ec1m \u1ea9n nguy c\u01a1 th\u1ea5t thu thu\u1ebf, v\u1eeba kh\u00f4ng c\u00f4ng b\u1eb1ng v\u1edbi c\u00e1c doanh nghi\u1ec7p\u2026 \u1ea2nh minh h\u1ecda Trong qu\u00e1 tr\u00ecnh \u0111\u1ec1 xu\u1ea5t khung kh\u1ed5 ph\u00e1p l\u00fd m\u1edbi c\u00e1c h\u1ed9 kinh doanh, m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan […]<\/p>\n","protected":false},"author":1,"featured_media":33150,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-33149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.246. 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