{"id":34952,"date":"2022-11-24T20:01:47","date_gmt":"2022-11-24T13:01:47","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=34952"},"modified":"2024-12-20T16:42:03","modified_gmt":"2024-12-20T09:42:03","slug":"3-319-vi-sao-1-000-ty-dong-thue-vat-cua-doanh-nghiep-nganh-san-bi-cham-hoan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-320-vi-sao-1-000-ty-dong-thue-vat-cua-doanh-nghiep-nganh-san-bi-cham-hoan\/","title":{"rendered":"3.320. V\u00ec sao 1.000 t\u1ef7 \u0111\u1ed3ng thu\u1ebf VAT c\u1ee7a doanh nghi\u1ec7p ng\u00e0nh s\u1eafn b\u1ecb ch\u1eadm ho\u00e0n?\u00a0"},"content":{"rendered":"

V\u00ec sao 1.000 t\u1ef7 \u0111\u1ed3ng thu\u1ebf VAT c\u1ee7a doanh nghi\u1ec7p ng\u00e0nh s\u1eafn b\u1ecb ch\u1eadm ho\u00e0n?\u00a0<\/span><\/h4>\n
(<\/strong>TP<\/strong>)<\/strong> – Do kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u n\u00ean ng\u00e0nh thu\u1ebf \u0111\u00e3 nh\u1edd c\u01a1 quan \u0111i\u1ec1u tra x\u00e1c \u0111\u1ecbnh th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 doanh nghi\u1ec7p, ngu\u1ed3n nguy\u00ean li\u1ec7u. Sau khi c\u00f3 k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra, n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), ng\u00e0nh thu\u1ebf s\u1ebd ch\u1ee7 \u0111\u1ed9ng ho\u00e0n thu\u1ebf. T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd ti\u1ebfp t\u1ee5c trao \u0111\u1ed5i v\u1edbi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.\u00a0<\/strong><\/h5>\n

\u0110\u00f3 l\u00e0 kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i di\u1ec7n\u00a0T\u1ed5ng c\u1ee5c Thu\u1ebf\u00a0v\u1edbi ki\u1ebfn ngh\u1ecb c\u1ee7a Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) t\u1ea1i \u0111\u1ed1i tho\u1ea1i ch\u00ednh s\u00e1ch thu\u1ebf, h\u1ea3i quan n\u0103m 2022.<\/p>\n

T\u1ea1i \u0111\u1ed1i tho\u1ea1i, \u00f4ng Ph\u1ea1m V\u0169 H\u00e0 – T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i s\u1eafn Vi\u1ec7t Nam – cho bi\u1ebft, th\u1eddi gian qua, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n g\u1eedi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng r\u00e0 so\u00e1t kh\u00e1ch h\u00e0ng Trung Qu\u1ed1c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf VAT c\u1ee7a doanh nghi\u1ec7p. C\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 \u0111\u1ea1o n\u00e0y \u0111\u1ec3 x\u00e1c minh kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi mua h\u00e0ng t\u1eeb Trung Qu\u1ed1c, d\u1eabn \u0111\u1ebfn d\u1eebng ho\u00e0n ti\u1ec1n thu\u1ebf VAT c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u s\u1eafn. T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y, s\u1ed1 thu\u1ebf VAT c\u1ee7a ng\u00e0nh s\u1eafn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n kho\u1ea3ng 1.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u00d4ng H\u00e0 nh\u1ea5n m\u1ea1nh c\u00e2u chuy\u1ec7n n\u00e0y \u0111\u00e3 k\u00e9o d\u00e0i h\u01a1n 2 n\u0103m. Hi\u1ec7p h\u1ed9i S\u1eafn v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi ki\u1ebfn ngh\u1ecb l\u00ean T\u1ed5ng c\u1ee5c thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 c\u00f3 3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o. Nh\u01b0ng \u0111\u1ebfn nay, B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee5 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p v\u1eeba l\u00e0m v\u1eeba lo, c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng l\u00fang t\u00fang.<\/p>\n

\u201cVi\u1ec7c ho\u00e0n thu\u1ebf VAT n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 khi\u1ebfn ng\u00e0nh s\u1eafn nguy c\u01a1 th\u1ee5t l\u00f9i, th\u1ecb ph\u1ea7n s\u1ebd thu\u1ed9c v\u1ec1 \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh. Ch\u00fang t\u00f4i mong mu\u1ed1n c\u01a1 quan li\u00ean quan c\u00f3 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u00e0nh\u201d, \u00f4ng H\u00e0 ki\u1ebfn ngh\u1ecb.<\/p>\n

\"V\u00ec

Doanh nghi\u1ec7p s\u1eafn ph\u1ea3n \u00e1nh ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT \u0111\u1ebfn c\u1ea3 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng (\u1ea3nh minh h\u1ecda).<\/p><\/div>\n

Tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, v\u1eeba qua, c\u01a1 quan thu\u1ebf nh\u1eadn th\u1ea5y d\u1ea5u hi\u1ec7u nghi v\u1ea5n trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf VAT c\u1ee7a m\u1ed9t s\u1ed1 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn sang n\u01b0\u1edbc ngo\u00e0i. Theo \u0111\u00f3, h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0: M\u1ed9t b\u00ean ch\u1ee7 th\u1ec3 c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u kh\u00f4ng t\u1ed3n t\u1ea1i, \u0111\u00e3 b\u1ecf tr\u1ed1n m\u1ea5t t\u00edch t\u1eeb l\u00e2u, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u00fang t\u00ean ng\u01b0\u1eddi mua h\u00e0ng, chuy\u1ec3n kho\u1ea3n th\u00f4ng qua ng\u00e2n h\u00e0ng bi\u00ean gi\u1edbi kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf\u2026<\/p>\n

\u201cNg\u00e0nh thu\u1ebf kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p, nguy\u00ean li\u1ec7u th\u1ebf n\u00e0o. Ch\u00fang t\u00f4i nh\u1edd c\u01a1 quan \u0111i\u1ec1u tra x\u00e1c \u0111\u1ecbnh gi\u00fap. N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u00ec ch\u00fang t\u00f4i ch\u1ee7 \u0111\u1ed9ng ho\u00e0n thu\u1ebf\u201d, \u00f4ng V\u0169 Ch\u00ed H\u00f9ng – Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng Thu\u1ebf – n\u00f3i v\u00e0 cho bi\u1ebft s\u1ebd ti\u1ebfp t\u1ee5c trao \u0111\u1ed5i v\u1edbi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

Li\u00ean quan \u0111\u1ebfn vi\u1ec7c ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn, Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Cao Anh Tu\u1ea5n cho bi\u1ebft, c\u00f3 2 lo\u1ea1i \u201cho\u00e0n tr\u01b0\u1edbc ki\u1ec3m sau\u201d v\u00e0 \u201cki\u1ec3m tr\u01b0\u1edbc ho\u00e0n sau\u201d. Khi c\u00f3 r\u1ee7i ro, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 x\u00e1c \u0111\u1ecbnh ki\u1ec3m tr\u01b0\u1edbc ho\u00e0n sau n\u00ean doanh nghi\u1ec7p c\u0169ng c\u1ea7n chia s\u1ebb v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

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> \u0111\u1ec1 ngh\u1ecb, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \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 VAT. Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty kh\u00e1c, ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf VAT \u0111\u1ec3 ho\u00e0n thu\u1ebf. Kh\u00f4ng th\u1ec3 b\u1eaft c\u00e1c c\u00f4ng ty 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 ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh.<\/em><\/p>\n

\u201cNg\u00e0nh thu\u1ebf c\u00f3 th\u1ec3 nghi ng\u1edd doanh nghi\u1ec7p 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\u201d, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0n\u00eau \u00fd ki\u1ebfn.<\/em><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, v\u00e0o th\u00e1ng 3, c\u00f3 42 doanh nghi\u1ec7p trong Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam \u0111\u1ed3ng lo\u1ea1t k\u00fd \u0111\u01a1n k\u00eau c\u1ee9u kh\u1ea9n c\u1ea5p g\u1eedi \u0111\u1ebfn Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Qu\u1ef3nh Nga<\/strong><\/h5>\n

—————<\/p>\n

Ti\u1ec1n<\/em><\/strong> phong (Kinh t\u1ebf) 24-11-2022:<\/em><\/strong><\/p>\n

https:\/\/tienphong.vn\/vi-sao-1000-ty-dong-thue-vat-cua-doanh-nghiep-nganh-san-bi-cham-hoan-post1489170.tpo<\/a><\/em><\/p>\n

(156\/816) #hiephoisan #thue #VAT #vanvi<\/em>","protected":false},"excerpt":{"rendered":"

V\u00ec sao 1.000 t\u1ef7 \u0111\u1ed3ng thu\u1ebf VAT c\u1ee7a doanh nghi\u1ec7p ng\u00e0nh s\u1eafn b\u1ecb ch\u1eadm ho\u00e0n?\u00a0 (TP) – Do kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u n\u00ean ng\u00e0nh thu\u1ebf \u0111\u00e3 nh\u1edd c\u01a1 quan \u0111i\u1ec1u tra x\u00e1c \u0111\u1ecbnh th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 doanh nghi\u1ec7p, ngu\u1ed3n nguy\u00ean li\u1ec7u. Sau khi c\u00f3 k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra, n\u1ebfu […]<\/p>\n","protected":false},"author":2,"featured_media":34953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[34,38,45,53],"class_list":["post-34952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue","tag-luat-su-thuong-mai-quoc-te","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n3.320. 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