{"id":35040,"date":"2022-11-27T13:26:46","date_gmt":"2022-11-27T06:26:46","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=35040"},"modified":"2024-12-20T15:55:49","modified_gmt":"2024-12-20T08:55:49","slug":"3-326-tong-cuc-thue-chi-dao-gi-sau-viec-doanh-nghiep-phan-anh-cham-hoan-thue-vat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-327-tong-cuc-thue-chi-dao-gi-sau-viec-doanh-nghiep-phan-anh-cham-hoan-thue-vat\/","title":{"rendered":"3.327. T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o g\u00ec sau vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u1eadm ho\u00e0n thu\u1ebf VAT?"},"content":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o g\u00ec sau vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u1eadm ho\u00e0n thu\u1ebf VAT?<\/span><\/h4>\n
(CL&CS) – Ch\u1eadm ho\u00e0n thu\u1ebf VAT khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n.<\/strong><\/h5>\n

M\u1edbi \u0111\u00e2y, t\u1ea1i H\u00e0 N\u1ed9i, B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p c\u00f9ng Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) t\u1ed5 ch\u1ee9c \u201cH\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 h\u1ea3i quan n\u0103m 2022\u201d. T\u1ea1i h\u1ed9i ngh\u1ecb, h\u00e0ng tr\u0103m doanh nghi\u1ec7p \u0111\u00e3 n\u00eau l\u00ean nhi\u1ec1u kh\u00f3 kh\u0103m, v\u01b0\u1edbng m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1.<\/p>\n

H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 h\u1ea3i quan n\u0103m 2022\u201d<\/p>\n

Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea 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. C\u1ee5 th\u1ec3, 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\u1ef7 \u0111\u1ed3ng.<\/p>\n

Hi\u1ec7n nay, vi\u1ec7c ch\u1eadm ho\u00e0n thu\u1ebf \u0111ang th\u1ef1c s\u1ef1 t\u1ea1o ra th\u00e1ch th\u1ee9c r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p v\u00ec 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… V\u00ec v\u1eady, 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

Trong b\u00e1o c\u00e1o g\u1eedi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 m\u1edbi \u0111\u00e2y, Ban Nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n n\u00eau r\u00f5 c\u00e1c c\u00f4ng ty xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n \u0111ang g\u1eb7p nhi\u1ec1u tr\u1edf ng\u1ea1i trong vi\u1ec7c xin ho\u00e0n thu\u1ebf do quy tr\u00ecnh x\u00e1c minh ngu\u1ed3n g\u1ed1c ph\u1ee9c t\u1ea1p, ch\u1ed3ng ch\u00e9o, kh\u00f4ng nh\u1ea5t qu\u00e1n c\u00e1ch l\u00e0m gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

\u0110i\u1ec1u \u0111\u00e1ng lo ng\u1ea1i h\u01a1n, do nghi ng\u1edd m\u1ed9t s\u1ed1 c\u00f4ng ty trong \u0111\u00f3 c\u00f3 c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i tr\u1ed1n tr\u00e1nh thu\u1ebf n\u00ean c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1eb7t ra \u0111i\u1ec1u ki\u1ec7n khi\u1ebfn ch\u1eadm tr\u1ec5 vi\u1ec7c ho\u00e0n thu\u1ebf m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 \u201cgiam\u201d ti\u1ec1n ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

N\u00f3i v\u1ec1 v\u1ea5n \u0111\u1ec1 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>\u00a0nh\u1ea5n m\u1ea1nh 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 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

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. 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. Nh\u01b0 v\u1eady l\u00e0 c\u00f3 l\u1ed7i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/p>\n

C\u00f3 th\u1ec3 th\u1ea5y, 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, qu\u00e1 tr\u00ecnh th\u1ef1c thi ch\u00ednh s\u00e1ch th\u00ec 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\u00a0ch\u1ec9nh ngay.<\/p>\n

Theo \u00f4ng Tomoki Kawasaki, Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh C\u00f4ng ty TNHH \u0110i\u1ec7n l\u1ef1c V\u00e2n Phong (Kh\u00e1nh Ho\u00e0) cho bi\u1ebft, vi\u1ec7c ch\u1eadm ho\u00e0n thu\u1ebf VAT c\u1ee7a c\u00f4ng ty k\u00e9o d\u00e0i \u0111\u1ebfn nay \u0111\u00e3 2 n\u0103m m\u00e0 nguy\u00ean nh\u00e2n l\u00e0 do doanh nghi\u1ec7p ch\u01b0a c\u00f3 gi\u1ea5y ph\u00e9p v\u1ec1 \u0111i\u1ec7n l\u1ef1c v\u00ec theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e0nh \u0111i\u1ec7n, gi\u1ea5y ph\u00e9p ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p khi d\u1ef1 \u00e1n \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng. Trong khi, d\u1ef1 \u00e1n c\u1ee7a c\u00f4ng ty \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, th\u1eddi gian \u0111\u1ea7u t\u01b0 ph\u1ea3i m\u1ea5t 4 – 5 n\u0103m m\u1edbi c\u00f3 th\u1ec3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

\u00d4ng Tomoki Kawasaki c\u0169ng cho bi\u1ebft, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 12\/9\/2022 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 ho\u00e0n thu\u1ebf VAT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 c\u00f3 nh\u01b0ng c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u1eabn ch\u1eadm v\u1edbi l\u00fd do h\u1ecd ch\u1edd Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf.<\/p>\n

C\u0169ng theo \u00f4ng Tomoki Kawasaki chia s\u1ebb, vi\u1ec7c k\u00e9o d\u00e0i ho\u00e0n thu\u1ebf 2 n\u0103m khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n, ph\u1ea3i huy \u0111\u1ed9ng ngu\u1ed3n v\u1ed1n \u0111\u1ec3 b\u00f9 \u0111\u1eafp l\u1ea1i kho\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT, ph\u00e1t sinh chi ph\u00ed l\u00e3i vay, ch\u01b0a k\u1ec3 ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 khi\u1ebfn doanh nghi\u1ec7p thua l\u1ed7. V\u00ec v\u1eady, ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng tri\u1ec3n khai nhanh.<\/p>\n

Tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb tr\u00ean, \u00f4ng Cao Anh Tu\u1ea5n, Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, hi\u1ec7n nay \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u1ee7a c\u00f4ng ty \u0110i\u1ec7n l\u1ef1c V\u00e2n Phong \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT nh\u01b0ng ng\u00e0nh \u0111i\u1ec7n l\u1ea1i ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. Quy \u0111\u1ecbnh ng\u00e0nh \u0111i\u1ec1u ki\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang ph\u1ed1i h\u1ee3p c\u00e1c B\u1ed9 chuy\u00ean ng\u00e0nh \u0111\u1ec3 th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p nh\u01b0 ng\u00e0nh \u0111i\u1ec7n \u0111\u1ea7u t\u01b0 chi ph\u00ed r\u1ea5t l\u1edbn.<\/p>\n

\u00d4ng Tu\u1ea5n cho bi\u1ebft, ng\u00e0y 23\/11\/2022, T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 12299\/BTC-TCT v\u1ec1 ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u1ee5c thu\u1ebf, c\u00e1c chi c\u1ee5c thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 49\/2022 \u0111\u1ec3 xem x\u00e9t gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi, \u0111\u00fang ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

C\u0169ng theo \u00f4ng Tu\u1ea5n, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1ea5y \u00fd ki\u1ebfn g\u00f3p \u00fd v\u00e0 ho\u00e0n thi\u1ec7n, nh\u01b0ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 ngay cho doanh nghi\u1ec7p, c\u00e1c c\u1ee5c thu\u1ebf, chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea7n tri\u1ec3n khai ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p ch\u1ee9 kh\u00f4ng ch\u1edd \u0111\u1ee3i th\u00f4ng t\u01b0.<\/p>\n

An Nam<\/strong><\/h5>\n

———–<\/p>\n

Ch\u1ea5t l\u01b0\u1ee3ng & cu\u1ed9c s\u1ed1ng (Kinh t\u1ebf) 27-11-2022:<\/em><\/strong><\/p>\n

https:\/\/chatluongvacuocsong.vn\/tong-cuc-thue-chi-dao-gi-sau-viec-doanh-nghiep-phan-anh-cham-hoan-thue-vat-d102315.html<\/a><\/em><\/p>\n

(67\/1.005) #thue #VAT #VCCI #ANVI<\/em>","protected":false},"excerpt":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o g\u00ec sau vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u1eadm ho\u00e0n thu\u1ebf VAT? (CL&CS) – Ch\u1eadm ho\u00e0n thu\u1ebf VAT khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n. M\u1edbi \u0111\u00e2y, t\u1ea1i H\u00e0 N\u1ed9i, B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p c\u00f9ng Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) […]<\/p>\n","protected":false},"author":1,"featured_media":34978,"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-35040","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":"\n3.327. T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o g\u00ec sau vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u1eadm ho\u00e0n thu\u1ebf VAT? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o g\u00ec sau vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u1eadm ho\u00e0n thu\u1ebf VAT? Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n..\" \/>\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\/3-326-tong-cuc-thue-chi-dao-gi-sau-viec-doanh-nghiep-phan-anh-cham-hoan-thue-vat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.327. 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