{"id":34856,"date":"2022-11-22T07:05:53","date_gmt":"2022-11-22T00:05:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=34856"},"modified":"2024-12-23T10:15:53","modified_gmt":"2024-12-23T03:15:53","slug":"400-binh-luan-ve-mot-so-giai-thich-trai-luat-cua-nganh-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/400-binh-luan-ve-mot-so-giai-thich-trai-luat-cua-nganh-thue\/","title":{"rendered":"400. B\u00ecnh lu\u1eadn v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt c\u1ee7a ng\u00e0nh Thu\u1ebf"},"content":{"rendered":"

B\u00ecnh lu\u1eadn v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt c\u1ee7a ng\u00e0nh Thu\u1ebf<\/span><\/h4>\n
(ANVI<\/span><\/a><\/strong>) – Tham lu\u1eadn t\u1ea1i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf – h\u1ea3i quan 22-11-2022 – Do VCCI & B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c t\u1ea1i V\u0103n Mi\u1ebfu Ballroom, t\u1ea7ng 2, Kh\u00e1ch s\u1ea1n Pullman, 40, C\u00e1t Linh, Ba \u0110\u00ecnh, H\u00e0 N\u1ed9i.<\/h5>\n

\"B\u00ecnh<\/p>\n

Trong<\/em> nh\u1eefng n\u0103m qua, <\/em>ng\u00e0nh<\/em> Thu\u1ebf \u0111\u00e1 c\u00f3 nhi\u1ec1u n\u1ed7 l\u1ef1c v\u00e0 th\u00e0nh t\u00edch trong vi\u1ec7c x\u00e2y d\u1ef1ng, th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt thu\u1ebf –<\/em> m\u1ed9t<\/em> v\u1ea5n \u0111\u1ec1 r\u1ea5t l\u1edbn, ph\u1ee9c t\u1ea1p, lu\u00f4n \u0111\u1ee9ng tr\u01b0\u1edbc nhi\u1ec1u s\u1ee9c \u00e9p, nguy c\u01a1 tr\u1ee5c l\u1ee3i, tr\u1ed1n thu\u1ebf.<\/em><\/p>\n

\u0110\u1ec3 g\u00f3p ph\u1ea7n gi\u00fap c\u00e1c doanh nghi\u1ec7p tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u0169ng gi\u00fap ng\u00e0nh Thu\u1ebf ho\u00e0n th\u00e0nh tr\u1ecdng tr\u00e1ch c\u1ee7a m\u00ecnh, t\u00f4i l\u00e0 Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>, xin n\u00eau v\u1ee5 vi\u1ec7c gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt c\u1ee7a ng\u00e0nh Thu\u1ebf n\u0103m 2018, 2021 v\u00e0 2022 nh\u01b0 sau, trong \u0111\u00f3 \u00fd cu\u1ed1i l\u00e0 ph\u1ea3n \u00e1nh ti\u1ebfng n\u00f3i c\u1ee7a Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam:<\/em><\/p>\n

1. N\u0103m<\/strong> 2019: Gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt, nh\u01b0ng h\u1ee3p l\u00fd<\/strong><\/h5>\n

1.1. \u0110i\u1ec1u kho\u1ea3n 4.b, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC \u201cH\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u2026\u201dquy \u0111\u1ecbnh nh\u01b0 sau: Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, bao g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu & c\u1ed5 ph\u1ea7n, \u0111\u1ec1u ch\u1ecbu thu\u1ebf su\u1ea5t 0,1% gi\u00e1 b\u00e1n, n\u1ebfu kh\u00f4ng ph\u1ea3i ch\u1ee9ng kho\u00e1n th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t 20% ch\u00eanh l\u1ec7nh 2 \u0111\u1ea7u mua b\u00e1n;<\/p>\n

1.2. 5 n\u0103m sau, Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, \u0111\u00e3 gi\u1ea3i th\u00edch \u201cch\u1ee9ng kho\u00e1n\u201d theo \u0111\u00fang Lu\u1eadt Ch\u1ee9ng kho\u00e1n v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p, t\u1ee9c kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u201cc\u1ed5 ph\u1ea7n\u201d c\u1ee7a c\u00f4ng ty ch\u01b0a l\u01b0u k\u00fd v\u00e0 ni\u00eam y\u1ebft;<\/p>\n

1.3. Tuy nhi\u00ean, C\u00f4ng v\u0103n s\u1ed1 1211\/TCT-DNNCN ng\u00e0y 04-4-2019 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1ea1i gi\u1ea3i th\u00edch ch\u1ee9ng kho\u00e1n bao g\u1ed3m c\u1ea3 \u201cc\u1ed5 phi\u1ebfu\u201d v\u00e0 \u201cc\u1ed5 ph\u1ea7n\u201d.<\/p>\n

1.4. Nh\u01b0 v\u1eady, C\u00f4ng v\u0103n \u0111\u00e3 gi\u1ea3i th\u00edch \u0111\u00fang nh\u01b0 n\u1ed9i dung m\u00e0 Th\u00f4ng t\u01b0 \u0111\u00e3 b\u00e3i b\u1ecf, th\u00e0nh ra tr\u00e1i Lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 c\u1ea3 Th\u00f4ng t\u01b0. Nguy\u00ean nh\u00e2n l\u00e0 trong nhi\u1ec1u n\u0103m, \u0111\u00e3 kh\u00f4ng \u0111\u1ec1 xu\u1ea5t s\u1eeda Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng ghi nh\u1eadn \u0111i\u1ec1u n\u00e0y.<\/p>\n

1.5. Vi\u1ec7c n\u00e0y kh\u00f4ng g\u00e2y thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p, nh\u01b0ng c\u1ea7n tr\u00e1nh cho c\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng ty th\u00ec l\u00fac l\u1ee3i, l\u00fac thi\u1ec7t.<\/p>\n

1.6. V\u00ec v\u1eady, \u0111\u1ec1 ngh\u1ecb c\u1ea7n gi\u1eef \u0111i\u1ec1u tr\u00ean theo h\u01b0\u1edbng s\u1eeda Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 c\u1ed5 ph\u1ea7n v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn m\u1ed9t trong 2 c\u00e1ch n\u1ed9p thu\u1ebf nh\u01b0 \u0111\u00e3 t\u1eebng quy \u0111\u1ecbnh nhi\u1ec1u n\u0103m tr\u01b0\u1edbc. Trong \u0111\u00f3, n\u1ebfu ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, c\u1ed5 phi\u1ebfu l\u1ed7 \u0111\u1ea7m \u0111\u00eca nh\u01b0 trong th\u1eddi gian v\u1eeba qua th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp, d\u00f9 l\u00e0 20% l\u1ee3i nhu\u1eadn hay 0,1% doanh thu.<\/p>\n

2. N\u0103m<\/strong> 2021: Gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt<\/strong> v\u00e0 <\/strong>b\u1ea5t h\u1ee3p l\u00fd:<\/strong><\/h5>\n

2.1. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP \u201cQuy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u201d, di\u1ec5n \u0111\u1ea1t \u0111\u01a1n gi\u1ea3n nh\u1ea5t l\u00e0: \u201cT\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em>\u201d ch\u1ec9 khi c\u00f3 \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

– Th\u1ee9 nh\u1ea5t<\/em>, \u201cdoanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u201d;<\/p>\n

– Th\u1ee9 hai<\/em>, ph\u1ea3i c\u00f3 y\u1ebfu t\u1ed1 \u201cl\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf\u201c;<\/p>\n

– Th\u1ee9 ba<\/em>, t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u1ea3i v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u2026.<\/p>\n

2.2. Tuy nhi\u00ean, n\u1ed9i dung gi\u1ea3i \u0111\u00e1p ng\u00e0y 18-3-2021 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng tr\u00ean Website T\u1ed5ng c\u1ee5c Thu\u1ebf[1]<\/a> l\u1ea1i gi\u1ea3i th\u00edch nh\u01b0 sau:<\/p>\n

\u201cT\u1ea1i \u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh:<\/em><\/p>\n

\u201cd) M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/em><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 vay v\u1ed1n ng\u00e2n h\u00e0ng v\u1edbi kho\u1ea3n v\u1ed1n vay l\u1edbn h\u01a1n 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a C\u00f4ng ty v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a C\u00f4ng ty th\u00ec gi\u1eefa C\u00f4ng ty v\u00e0 Ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi \u0111\u00f3 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft\u201d<\/em>\u201d<\/em>.<\/em><\/p>\n

2.3. Gi\u1ea3i th\u00edch n\u00eau tr\u00ean sai m\u1ed9t c\u00e1ch c\u01a1 b\u1ea3n, v\u00ec \u0111\u00e3 \u0111\u1ed3ng nh\u1ea5t vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u1edbi ng\u00e2n h\u00e0ng. Nguy\u00ean nh\u00e2n l\u00e0 do n\u1ed9i dung gi\u1ea3i th\u00edch ch\u1ec9 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn \u201ckho\u1ea3n v\u1ed1n vay<\/em>\u201d <\/em>m\u00e0 \u0111\u00e3 b\u1ecf qua m\u1ed9t \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u01b0\u1edbc, \u0111\u00f3 l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p vay v\u1ed1n v\u1edbi doanh nghi\u1ec7p b\u1ea3o l\u00e3nh \u0111\u1ec3 cho n\u00f3 \u0111\u01b0\u1ee3c vay v\u1ed1n ng\u00e2n h\u00e0ng, hay n\u00f3i c\u00e1ch kh\u00e1c \u0111\u00e3 nh\u1ea7m giao d\u1ecbch vay v\u1ed1n ng\u00e2n h\u00e0ng l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, thay v\u00ec giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 vay v\u1ed1n ng\u00e2n h\u00e0ng.<\/em><\/p>\n

2.4. Ngh\u1ecb \u0111\u1ecbnh tr\u00ean n\u00f3i chung, n\u1ed9i dung gi\u1ea3i th\u00edch n\u00e0y n\u00f3i ri\u00eang, \u0111\u00e3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng r\u1ea5t b\u1ea5t h\u1ee3p l\u00fd l\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111i vay v\u1ed1n, vay th\u1eadt, tr\u1ea3 l\u00e3i \u0111\u00fang, nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, trong khi kh\u00f4ng h\u1ec1 c\u00f3 y\u1ebfu t\u1ed1 \u201cl\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf\u201d, th\u1eadm ch\u00ed kh\u00f4ng h\u1ec1 c\u00f3 \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d, t\u1ee9c l\u00e0 thi\u1ebfu 2 tr\u00ean 3 \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i c\u00f3 \u0111\u1ec3 b\u1ecb \u00e1p \u0111\u1eb7t tr\u1ea7n chi ph\u00ed l\u00e3i vay hay n\u00f3i c\u00e1ch kh\u00e1c, l\u1ed7 th\u1eadt s\u1ef1 v\u1eabn c\u00f3 th\u1ec3 b\u1ecb \u00e1p \u0111\u1eb7t n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

2.5. V\u00ec v\u1eady, \u0111\u1ec1 ngh\u1ecb, c\u1ea7n gi\u1ea3i th\u00edch l\u1ea1i ngay \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d cho \u0111\u00fang, \u0111\u1ed3ng th\u1eddi s\u1eeda \u0111\u1ed5i c\u01a1 b\u1ea3n Ngh\u1ecb \u0111\u1ecbnh tr\u00ean theo h\u01b0\u1edbng nh\u1eb1m ng\u0103n ch\u1eb7n \u0111\u00fang y\u1ebfu t\u1ed1 \u201cl\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf\u201d.<\/p>\n

3. N\u0103m<\/strong>\u00a02021 –\u00a02022: Gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt<\/strong> v\u00e0<\/strong> ch\u01b0a thay \u0111\u1ed5i:<\/strong><\/h5>\n

3.1. \u0110i\u1ec1u kho\u1ea3n 13.1&2, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0110i\u1ec1u kho\u1ea3n 10.2, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP; c\u00e1c \u0110i\u1ec1u 15, 16 v\u00e0 18.4, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC \u0111\u1ec1u quy \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00f3i chung, xu\u1ea5t kh\u1ea9u s\u1eafn n\u00f3i ri\u00eang qua Trung Qu\u1ed1c, \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, n\u1ebfu c\u00f3 \u0111\u1ee7 03 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

– Th\u1ee9<\/em> nh\u1ea5t, <\/em>c\u00f3 H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi \u0111\u1ed1i t\u00e1c Trung Qu\u1ed1c;<\/p>\n

– Th\u1ee9 hai, <\/em>c\u00f3 gi\u1ea5y t\u1edd h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u;<\/p>\n

– Th\u1ee9 ba, <\/em>c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n

3.2. Tuy nhi\u00ean, C\u00f4ng v\u0103n s\u1ed1 632\/TCT-TTKT ng\u00e0y 07-3-2022 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf V\/v \u201cHo\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng tinh b\u1ed9t s\u1eafn\u201d, trong \u0111\u00f3 c\u00f3 th\u00eam y\u00eau c\u1ea7u ki\u1ec3m tra r\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch xu\u1ea5t kh\u1ea9u v\u1edbi doanh nghi\u1ec7p Trung Qu\u1ed1c. Ch\u00ednh C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thanh tra ki\u1ec3m tra thu\u1ebf, thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u00e3 gi\u1ea3i th\u00edch 3 ph\u00fat tr\u00ean B\u1ea3n tin T\u00e0i ch\u00ednh kinh doanh VTV1 s\u00e1ng ng\u00e0y 24-3-2022, \u0111\u01b0\u1ee3c \u0111\u0103ng l\u1ea1i tr\u00ean trang b\u00e1o \u0111i\u1ec7n t\u1eed vtv.vn l\u00e0 doanh nghi\u1ec7p Trung qu\u1ed1c \u0111\u00e3 hu\u1ef7 b\u1ecf h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1eadu d\u1ecbch bi\u00ean gi\u1edbi c\u1ee7a Trung Qu\u1ed1c. Video th\u00ec \u0111\u00e3 b\u1ecb xo\u00e1 b\u1ecf 3 ph\u00fat n\u1ed9i dung \u0111\u00f3, t\u1eeb ph\u00fat 7h12 \u0111\u1ebfn 7h15, b\u00e0i vi\u1ebft th\u00ec \u0111\u00e3 b\u1ecb xo\u00e1 kh\u1ecfi trang web (*). Nh\u01b0ng quan tr\u1ecdng l\u00e0 \u0111i\u1ec1u n\u00e0y \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf.<\/p>\n

3.3. T\u1ed5ng C\u1ee5c Thu\u1ebf \u0111\u00e3 tr\u1ea3 l\u1eddi Hi\u1ec7p h\u1ed9i S\u1eafn l\u00e0, kh\u00f4ng ch\u1ec9 \u0111\u1ea1o vi\u1ec7c d\u1eebng ho\u00e0n thu\u1ebf, nh\u01b0ng th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, v\u1edbi t\u1ed5ng s\u1ed1 kho\u1ea3ng 1.000 t\u1ef7 \u0111\u1ed3ng, t\u1eeb 1 \u0111\u1ebfn 2 n\u0103m nay, g\u00e2y kh\u00f3 kh\u0103n v\u00e0 thi\u1ec7t h\u1ea1i r\u1ea5t l\u1edbn cho nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u s\u1eafn, trong khi:<\/p>\n

– S\u1eafn thu\u1ed9c Danh s\u00e1ch 13 c\u00e2y tr\u1ed3ng ch\u1ee7 l\u1ef1c qu\u1ed1c gia, \u0111\u01b0\u1ee3c xem l\u00e0 c\u00e2y x\u00f3a \u0111\u00f3i, gi\u1ea3m ngh\u00e8o cho b\u00e0 con v\u00f9ng s\u00e2u v\u00f9ng xa;<\/p>\n

– S\u1eafn li\u00ean quan \u0111\u1ebfn t\u1ed5ng s\u1ed1 h\u01a1n 1,2 tri\u1ec7u lao \u0111\u1ed9ng trong ng\u00e0nh, m\u00e0 ch\u1ee7 y\u1ebfu l\u00e0 \u1edf v\u00f9ng trung du mi\u1ec1n n\u00fai kh\u00f3 kh\u0103n v\u00e0 \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1;<\/p>\n

– S\u1eafn xu\u1ea5t kh\u1ea9u \u0111\u1ee9ng th\u1ee9 3 v\u1ec1 kim ng\u1ea1ch n\u00f4ng s\u1ea3n (ch\u1ec9 sau g\u1ea1o & caf\u00e9) v\u00e0 \u0111\u1ee9ng th\u1ee9 2 th\u1ebf gi\u1edbi (sau Th\u00e1i Lan); \u0111\u1ea1t s\u1ea3n l\u01b0\u1ee3ng g\u1ea7n 1,9 t\u1ea5n, gi\u00e1 tr\u1ecb g\u1ea7n 1,2 t\u1ef7 USD trong n\u0103m 2021; 10 th\u00e1ng \u0111\u1ea7u n\u0103m 2022 \u0111\u1ea1t s\u1ea3n l\u01b0\u1ee3ng 2,5 tri\u1ec7u t\u1ea5n, gi\u00e1 tr\u1ecb 1,1 t\u1ef7 USD.<\/p>\n

3.4. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p ng\u00e0nh S\u1eafn \u0111\u1ec1 ngh\u1ecb T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u1ee5c Thu\u1ebf nh\u01b0 sau:<\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan c\u00f4ng an th\u00ec ngay l\u1eadp t\u1ee9c cho ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c, th\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00e0 kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin x\u00e1c minh doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Kh\u00f4ng th\u1ec3 b\u1eaft c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi c\u00e1i sai (n\u1ebfu c\u00f3) c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, v\u00ec l\u00fd do th\u00ec \u0111\u00e3 r\u00f5 v\u00e0 v\u00ec ph\u00e1p lu\u1eadt ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i v\u00ec s\u01a1 h\u1edf, m\u00e0 l\u00e0 v\u00ec kh\u00f4ng c\u1ea7n thi\u1ebft;<\/p>\n

– Ng\u00e0nh Thu\u1ebf c\u00f3 th\u1ec3 nghi ng\u1edd doanh nghi\u1ec7p, th\u1eadm ch\u00ed c\u1ea3 ng\u00e2n h\u00e0ng, nh\u01b0ng kh\u00f4ng th\u1ec3 kh\u00f4ng tin v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e0nh H\u1ea3i quan; c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ecdi bi\u1ec7n ph\u00e1p \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thu\u1ebf, nh\u01b0ng ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt. C\u00f2n sau n\u00e0y, ph\u00e1t hi\u1ec7n ra doanh nghi\u1ec7p n\u00e0o sai ph\u1ea1m, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf th\u00ec \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd th\u1eadt nghi\u00eam.<\/p>\n

– Kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p, m\u00e0 tr\u01b0\u1edbc h\u1ebft c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1eadt \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

—————<\/em><\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em><\/h5>\n
Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/em>.<\/em><\/h5>\n

(1.750)<\/em><\/p>\n

[1]<\/strong><\/em><\/a>https:\/\/gdt.gov.vn\/wps\/portal\/!ut\/p\/z0\/fczBCoJAFIXhV2njcrjXYWqcZVHEiBAZhd6NXB0VK8akIXr8xAdodfjg8ANBAeT5M_QchtHzc3ZJmwqVsVlyu5x2B6vRXo95btMsPu8RUqD_h7kw3KeJtkDN6EP7DVD0LqwW-BDhm6vZy3Y8RRiCdz7CdeKMU1KLRioplGYWpsVGxDV3RsaJ1KaF14PKH3a9GAI!\/<\/a><\/em><\/p>\n

(*) Video Clip t\u1ea1i \u0111\u00e2y (\u0111\u00e3 b\u1ecb xo\u00e1 m\u1ea5t n\u1ed9i dung trong kho\u1ea3ng th\u1eddi gian hi\u1ec3n th\u1ecb tr\u00ean m\u00e0n h\u00ecnh kho\u1ea3ng t\u1eeb 7h12 \u2013 7h15 ph\u00fat): https:\/\/vtv.vn\/video\/tai-chinh-kinh-doanh-sang-24-3-2022-551308.htm<\/em><\/a><\/p>\n

B\u00e0i n\u00e0y c\u0169ng \u0111\u00e3 b\u1ecb xo\u00e1 kh\u1ecfi trang vtv.vn, sau \u0111\u00f3 n\u1ed9i dung v\u1eabn c\u00f2n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u1ecba ch\u1ec9 d\u01b0\u1edbi \u0111\u00e2y. Tuy nhi\u00ean, \u0111\u1ebfn ng\u00e0y 03-4-2022 th\u00ec \u0111\u00e3 b\u1ecb xo\u00e1 m\u1ea5t c\u1ea3 b\u1ea3n cache:<\/p>\n

https:\/\/webcache.googleusercontent.com\/search?q=cache:V_vxjkOQ55sJ:https:\/\/vtv.vn\/kinh-te\/nhieu-doanh-nghiep-xuat-khau-san-co-dau-hieu-gian-lan-hoan-thue-gtgt-20220324072345639.htm+&cd=1&hl=vi&ct=clnk&gl=vn&client=safari<\/em><\/a><\/p>\n

\u0110\u01b0\u1ee3c \u0111\u0103ng l\u1ea1i t\u1ea1i \u0111\u00e2y:<\/p>\n

https:\/\/diemtin.vn\/nhieu-doanh-nghiep-xuat-khau-san-co-dau-hieu-gian-lan-hoan-thue-gtgt-5345665.html<\/a>
\n<\/em><\/p>\n

#hiephoisan #hoanthue","protected":false},"excerpt":{"rendered":"

B\u00ecnh lu\u1eadn v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt c\u1ee7a ng\u00e0nh Thu\u1ebf (ANVI) – Tham lu\u1eadn t\u1ea1i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf – h\u1ea3i quan 22-11-2022 – Do VCCI & B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c t\u1ea1i V\u0103n Mi\u1ebfu Ballroom, t\u1ea7ng 2, Kh\u00e1ch s\u1ea1n Pullman, 40, C\u00e1t Linh, […]<\/p>\n","protected":false},"author":2,"featured_media":34950,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[34,38],"class_list":["post-34856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n400. B\u00ecnh lu\u1eadn v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt c\u1ee7a ng\u00e0nh Thu\u1ebf - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"B\u00ecnh lu\u1eadn v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i th\u00edch tr\u00e1i lu\u1eadt c\u1ee7a ng\u00e0nh Thu\u1ebf | Tham lu\u1eadn v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf - h\u1ea3i quan n\u0103m 2022...\" \/>\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\/400-binh-luan-ve-mot-so-giai-thich-trai-luat-cua-nganh-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]400. 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