{"id":34988,"date":"2022-11-28T21:23:20","date_gmt":"2022-11-28T14:23:20","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=34988"},"modified":"2024-12-20T15:43:13","modified_gmt":"2024-12-20T08:43:13","slug":"3-324-vai-truong-hop-gian-lan-hoan-thue-sao-de-nhieu-doanh-nghiep-bi-va-lay","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-328-vai-truong-hop-gian-lan-hoan-thue-sao-de-nhieu-doanh-nghiep-bi-va-lay\/","title":{"rendered":"3.328. V\u00e0i tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn ho\u00e0n thu\u1ebf, sao \u0111\u1ec3 nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb \u201cv\u1ea1 l\u00e2y\u201d?"},"content":{"rendered":"

V\u00e0i tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn ho\u00e0n thu\u1ebf, sao \u0111\u1ec3 nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb \u201cv\u1ea1 l\u00e2y\u201d?<\/span><\/h4>\n
(D\u0110DN) – Kh\u00f4ng th\u1ec3 v\u00ec m\u00f4\u0323t v\u00e0i tr\u01b0\u01a1\u0300ng h\u01a1\u0323p gian l\u1eadn m\u00e0 nga\u0300nh thu\u00ea\u0301 la\u0323i \u201c\u0111\u1ebb\u201d th\u00eam ca\u0301c \u0111i\u00ea\u0300u ki\u00ea\u0323n, quy \u0111\u1ecbnh khi\u00ea\u0301n nhi\u00ea\u0300u doanh nghi\u00ea\u0323p kha\u0301c bi\u0323 \u201cva\u0323 l\u00e2y\u201d, ti\u00ea\u0300n hoa\u0300n thu\u00ea\u0301 \u201ca\u0301ch t\u0103\u0301c\u201d\u2026<\/strong><\/h5>\n

\"V\u00e0i<\/p>\n

H\u00e0ng lo\u1ea1t doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c \u0111i\u1ec7n, cao su, g\u1ed7, nh\u1ef1a, xi m\u0103ng, m\u00ec l\u00e1t\u2026 g\u1ea7n \u0111\u00e2y li\u00ean t\u1ee5c k\u00eau c\u1ee9u v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. A\u0309nh minh ho\u0323a<\/p>\n

\u0110o\u0301 la\u0300 chia se\u0309 cu\u0309a m\u00f4\u0323t s\u00f4\u0301 chuy\u00ean gia pha\u0301p ly\u0301 v\u01a1\u0301i\u00a0Di\u00ea\u0303n \u0111a\u0300n Doanh nghi\u00ea\u0323p<\/em>\u00a0<\/em>xung quanh c\u00e2u chuy\u00ea\u0323n \u201ca\u0301ch t\u0103\u0301c\u201d ti\u00ea\u0300n hoa\u0300n thu\u00ea\u0301 \u0111\u01b0\u01a1\u0323c d\u01b0 lu\u00e2\u0323n \u0111\u0103\u0323c bi\u00ea\u0323t quan t\u00e2m trong th\u01a1\u0300i gian g\u00e2\u0300n \u0111\u00e2y.<\/p>\n

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. A\u0309nh minh ho\u0323a<\/h5>\n

Theo \u0111o\u0301, h\u00e0ng lo\u1ea1t doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c \u0111i\u1ec7n, cao su, g\u1ed7, nh\u1ef1a, xi m\u0103ng, m\u00ec l\u00e1t\u2026 g\u1ea7n \u0111\u00e2y li\u00ean t\u1ee5c k\u00eau c\u1ee9u v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). T\u00ecnh tr\u1ea1ng n\u00e0y khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p lao \u0111ao, th\u1eadm ch\u00ed \u0111\u1ee9ng tr\u01b0\u1edbc nguy ph\u1ea3i d\u1eebng xu\u1ea5t kh\u1ea9u, \u0111\u00f3ng c\u1eeda.<\/p>\n

S\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea s\u01a1 b\u1ed9 t\u1eeb c\u00e1c hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p cho th\u1ea5y s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0 r\u1ea5t l\u1edbn. Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam cho bi\u1ebft: Ch\u1ec9 ri\u00eang s\u1ed1 ti\u1ec1n VAT m\u00e0 h\u00e0ng tr\u0103m doanh nghi\u1ec7p s\u1eed d\u1ee5ng g\u1ed7 r\u1eebng tr\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u00e3 l\u00ean \u0111\u1ebfn kho\u1ea3ng 1.000 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Vi\u1ec7c ch\u1eadm ho\u00e0n thu\u1ebf \u0111ang th\u1ef1c s\u1ef1 t\u1ea1o ra th\u00e1ch th\u1ee9c c\u1ef1c l\u1edbn cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u00ec h\u1ecd \u0111ang g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 d\u00f2ng ti\u1ec1n. \u0110\u1eb7c bi\u1ec7t, trong b\u1ed1i c\u1ea3nh ngu\u1ed3n ti\u1ec1n \u0111\u1ec3 duy tr\u00ec s\u1ea3n xu\u1ea5t, xu\u1ea5t kh\u1ea9u, tr\u1ea3 l\u01b0\u01a1ng c\u00f4ng nh\u00e2n \u0111ang c\u1ea1n do c\u00e1c k\u00eanh huy \u0111\u1ed9ng v\u1ed1n b\u1ecb t\u1eafc ngh\u1ebdn… th\u00ec vi\u1ec7c ch\u1eadm ho\u00e0n thu\u1ebf c\u00e0ng khi\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 kh\u00f3 c\u00e0ng th\u00eam kh\u00f3.<\/p>\n

Theo \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

Tr\u1ea3 l\u1eddi v\u00e2\u0301n \u0111\u00ea\u0300 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

Xung quanh c\u00e2u chuy\u00ea\u0323n n\u00e0y, 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>\u00a0cho r\u0103\u0300ng, 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 c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c m\u1ed9t c\u00f4ng ty n\u00e0o \u0111\u00f3. \u0110\u1ed3ng th\u1eddi, ng\u00e0nh thu\u1ebf 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.<\/em><\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh c\u00f4ng ty xu\u1ea5t kh\u1ea9u ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 c\u00f3 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, c\u00f3 t\u1edd khai h\u1ea3i quan, thanh to\u00e1n qua ng\u00e2n h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a ng\u00e0nh thu\u1ebf kh\u00f4ng th\u1ec3 v\u00ec v\u00e0i c\u00f4ng ty gian l\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf VAT m\u00e0 \u201c\u0111\u1ebb\u201d ra quy \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1ch ti\u1ec1n ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1c doanh kh\u00e1c. L\u00e0m nh\u01b0 v\u1eady l\u00e0 c\u00f3 l\u1ed7i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/p>\n

R\u00f5 r\u00e0ng th\u1eddi gian qua th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u0111i\u1ec1u ki\u1ec7n kinh doanh, m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh th\u1ef1c thi ch\u00ednh s\u00e1ch v\u1eabn c\u00f2n nhi\u1ec1u v\u1ea5n \u0111\u1ec1, m\u00e0 v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 l\u00e0 vi\u1ec7c ho\u00e0n thu\u1ebf qu\u00e1 ch\u1eadm khi\u1ebfn m\u00f4i tr\u01b0\u1eddng kinh doanh b\u1ecb \u1ea3nh h\u01b0\u1edfng v\u00e0 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5n ch\u1ec9nh ngay.<\/p>\n

Nguy\u1ec5n Giang<\/strong><\/h5>\n

—————–<\/p>\n

Di\u1ec5n<\/em><\/strong> \u0111\u00e0n Doanh nghi\u1ec7p (Kinh t\u1ebf v\u0129 m\u00f4 \u2013 \u0110\u1ea7u t\u01b0) 28-11-2022:<\/em><\/strong><\/p>\n

https:\/\/cafef.vn\/vai-truong-hop-gian-lan-hoan-thue-sao-de-nhieu-doanh-nghiep-bi-va-lay-20221128092332343.chn<\/a><\/em><\/p>\n

(76\/982) #thue #hiephoisan #anvi<\/em>","protected":false},"excerpt":{"rendered":"

V\u00e0i tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn ho\u00e0n thu\u1ebf, sao \u0111\u1ec3 nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb \u201cv\u1ea1 l\u00e2y\u201d? (D\u0110DN) – Kh\u00f4ng th\u1ec3 v\u00ec m\u00f4\u0323t v\u00e0i tr\u01b0\u01a1\u0300ng h\u01a1\u0323p gian l\u1eadn m\u00e0 nga\u0300nh thu\u00ea\u0301 la\u0323i \u201c\u0111\u1ebb\u201d th\u00eam ca\u0301c \u0111i\u00ea\u0300u ki\u00ea\u0323n, quy \u0111\u1ecbnh khi\u00ea\u0301n nhi\u00ea\u0300u doanh nghi\u00ea\u0323p kha\u0301c bi\u0323 \u201cva\u0323 l\u00e2y\u201d, ti\u00ea\u0300n hoa\u0300n thu\u00ea\u0301 \u201ca\u0301ch t\u0103\u0301c\u201d\u2026 H\u00e0ng lo\u1ea1t doanh nghi\u1ec7p trong […]<\/p>\n","protected":false},"author":2,"featured_media":34989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[34,38,53],"class_list":["post-34988","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-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n3.328. 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