{"id":37114,"date":"2023-05-28T15:57:00","date_gmt":"2023-05-28T08:57:00","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37114"},"modified":"2024-11-25T14:36:49","modified_gmt":"2024-11-25T07:36:49","slug":"4-059-doanh-nghiep-kiet-que-vi-bi-giam-tien-thue-gtgt-phai-tra-lai-neu-cham-hoan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-059-doanh-nghiep-kiet-que-vi-bi-giam-tien-thue-gtgt-phai-tra-lai-neu-cham-hoan-thue\/","title":{"rendered":"4.059. Doanh nghi\u1ec7p ki\u1ec7t qu\u1ec7 v\u00ec b\u1ecb ‘giam’ ti\u1ec1n thu\u1ebf GTGT: Ph\u1ea3i tr\u1ea3 l\u00e3i n\u1ebfu ch\u1eadm ho\u00e0n thu\u1ebf"},"content":{"rendered":"

Doanh nghi\u1ec7p ki\u1ec7t qu\u1ec7 v\u00ec b\u1ecb ‘giam’ ti\u1ec1n thu\u1ebf GTGT: Ph\u1ea3i tr\u1ea3 l\u00e3i n\u1ebfu ch\u1eadm ho\u00e0n thu\u1ebf<\/span><\/h4>\n
(TN) – C\u00e1c chuy\u00ean gia thu\u1ebf cho r\u1eb1ng \u0111\u1ec3 gi\u1ea3i quy\u1ebft nhanh c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u1ea7n quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/h5>\n
L\u1ea1m d\u1ee5ng quy\u1ec1n l\u1ef1c kh\u00f4ng ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p<\/h5>\n

Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa (C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang) kh\u1eb3ng \u0111\u1ecbnh\u00a0lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0(GTGT) ban h\u00e0nh t\u1eeb n\u0103m 2008, lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb 2006 v\u00e0 c\u00e1c lu\u1eadt s\u1eeda \u0111\u1ed5i sau \u0111\u00f3 \u0111\u1ebfn nay \u0111\u1ec1u nh\u1ea5t qu\u00e1n v\u1ec1 v\u1ea5n \u0111\u1ec1 ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p (DN).<\/p>\n

\"Ph\u1ea3i

C\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd nhanh \u0110\u00e0o Ng\u1ecdc Th\u1ea1ch<\/p><\/div>\n

Theo \u0111\u00f3, c\u00e1c DN thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c\u00a0ho\u00e0n thu\u1ebf\u00a0\u0111\u1ea3m b\u1ea3o 3 \u0111i\u1ec1u ki\u1ec7n: c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u; c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng; c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. Lu\u1eadt c\u0169ng \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 th\u1eddi gian ki\u1ec3m tra, x\u00e1c minh h\u1ed3 s\u01a1 ho\u00e0n thi\u1ec7n. \u0110\u1ed1i v\u1edbi c\u00e1c DN \u0111\u01b0\u1ee3c ho\u00e0n tr\u01b0\u1edbc, ki\u1ec3m tra sau th\u00ec th\u1eddi gian th\u1ef1c hi\u1ec7n trong v\u00f2ng 6 ng\u00e0y l\u00e0m vi\u1ec7c sau khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p DN thu\u1ed9c di\u1ec7n ki\u1ec3m tr\u01b0\u1edbc, ho\u00e0n sau th\u00ec th\u1eddi gian t\u1ed1i \u0111a \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra l\u00e0 40 ng\u00e0y li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Sau th\u1eddi gian quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n ki\u1ec3m tra l\u1ea1i n\u1ebfu c\u00f3 nghi ng\u1edd hay ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 n\u00e0o \u0111\u00f3 v\u00e0 \u0111\u00f2i truy ho\u00e0n thu\u1ebf. C\u00f2n n\u1ebfu h\u1ed3 s\u01a1 c\u1ee7a DN \u0111\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo \u0111\u00fang th\u1eddi gian lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh. Nh\u00e2n vi\u00ean n\u00e0o \u0111\u1ec3 h\u1ed3 s\u01a1 tr\u1ec5 c\u0169ng c\u1ea7n b\u1ecb xem x\u00e9t tr\u00e1ch nhi\u1ec7m.<\/p>\n

“K\u1ec3 t\u1eeb khi 2 lu\u1eadt n\u00e0y ban h\u00e0nh, c\u00e1c DN v\u1eabn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf b\u00ecnh th\u01b0\u1eddng, kh\u00f4ng c\u00f3 qu\u00e1 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh. Tuy nhi\u00ean v\u00e0i n\u0103m g\u1ea7n \u0111\u00e2y, ng\u00e0nh thu\u1ebf \u0111\u00e3 b\u1eaft \u0111\u1ea7u c\u00f3 th\u00eam m\u1ed9t s\u1ed1 c\u00f4ng v\u0103n m\u1edbi. T\u1eeb \u0111\u00f3 khi\u1ebfn nhi\u1ec1u DN r\u1ea5t kh\u00f3 kh\u0103n trong vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT”, \u00f4ng Xoa nh\u1eadn x\u00e9t. \u0110\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf, m\u1ed7i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 ri\u00eang bi\u1ec7t. DN c\u00f3 quy\u1ec1n l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT khi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. V\u00ec v\u1eady, d\u00f9 h\u1ed3 s\u01a1 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 hay c\u1ea7n ki\u1ec3m tra x\u00e1c minh th\u00ec ch\u1ec9 ri\u00eang h\u1ed3 s\u01a1 \u0111\u00f3 b\u1ecb ch\u1eadm l\u1ea1i. Nh\u1eefng h\u1ed3 s\u01a1 kh\u00e1c khi DN n\u1ed9p l\u00ean th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft theo th\u00f4ng th\u01b0\u1eddng.<\/p>\n

Vi\u1ec7c l\u00e0m theo c\u00e1c c\u00f4ng v\u0103n n\u1ed9i b\u1ed9 c\u1ee7a ng\u00e0nh trong khi lu\u1eadt kh\u00f4ng c\u00f3 l\u00e0 g\u00e2y c\u1ea3n tr\u1edf cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN. T\u1eeb \u0111\u00f3 khi\u1ebfn cho c\u00e1c DN b\u1ecb b\u1ebf t\u1eafc, c\u00f3 th\u1ec3 ph\u00e1 s\u1ea3n s\u1ebd k\u00e9o theo kinh t\u1ebf c\u1ea3 n\u01b0\u1edbc ch\u1eadm ph\u00e1t tri\u1ec3n, ngu\u1ed3n thu ng\u00e2n s\u00e1ch gi\u1ea3m \u0111i l\u00e0 c\u00e0ng ph\u1ea3i xem x\u00e9t l\u1ea1i tr\u00e1ch nhi\u1ec7m.<\/strong><\/h5>\n
\u00a0<\/strong>Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa (C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang)<\/strong><\/h5>\n

“C\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 cho r\u1eb1ng khi h\u1ed3 s\u01a1 tr\u01b0\u1edbc ch\u01b0a gi\u1ea3i quy\u1ebft xong th\u00ec DN kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p c\u00e1c h\u1ed3 s\u01a1 ti\u1ebfp theo. Ho\u00e0n thu\u1ebf l\u00e0 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch ch\u00ednh \u0111\u00e1ng, h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh. Kh\u00f4ng ai \u0111\u01b0\u1ee3c ph\u00e9p l\u00e0m m\u1ea5t \u0111i quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc n\u00f3i chung hay c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e0ng b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 theo lu\u1eadt. Vi\u1ec7c l\u00e0m theo c\u00e1c c\u00f4ng v\u0103n n\u1ed9i b\u1ed9 c\u1ee7a ng\u00e0nh trong khi lu\u1eadt kh\u00f4ng c\u00f3 l\u00e0 g\u00e2y c\u1ea3n tr\u1edf cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN. T\u1eeb \u0111\u00f3 khi\u1ebfn cho c\u00e1c DN b\u1ecb b\u1ebf t\u1eafc, c\u00f3 th\u1ec3 ph\u00e1 s\u1ea3n s\u1ebd k\u00e9o theo kinh t\u1ebf c\u1ea3 n\u01b0\u1edbc ch\u1eadm ph\u00e1t tri\u1ec3n, ngu\u1ed3n thu ng\u00e2n s\u00e1ch gi\u1ea3m \u0111i l\u00e0 c\u00e0ng ph\u1ea3i xem x\u00e9t l\u1ea1i tr\u00e1ch nhi\u1ec7m”, lu\u1eadt s\u01b0 Tr\u1ea7n Xoa n\u00f3i.<\/p>\n

\u0110ang h\u1ed7 tr\u1ee3 cho ph\u00eda DN ki\u1ec7n c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c\u00a0<\/em>ch\u1eadm ho\u00e0n thu\u1ebf<\/em>, 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>, cho bi\u1ebft c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf ho\u00e0n thu\u1ebf y\u00eau c\u1ea7u th\u00eam nh\u1eefng c\u00e1i kh\u00f4ng \u0111\u00fang lu\u1eadt. DN \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0ng m\u1ea5t 1 – 2 n\u0103m v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1ea1m d\u1ee5ng quy\u1ec1n l\u1ef1c, kh\u00f4ng ch\u1ecbu ho\u00e0n ti\u1ec1n thu\u1ebf cho DN.<\/em><\/p>\n

\u01afu ti\u00ean ho\u00e0n tr\u01b0\u1edbc – ki\u1ec3m sau<\/em><\/h5>\n

“Bi\u1ec7n ph\u00e1p nhanh nh\u1ea5t gi\u1ea3i quy\u1ebft c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf hi\u1ec7n nay l\u00e0 ho\u00e0n tr\u01b0\u1edbc cho DN, c\u00f2n nghi ng\u1edd ai th\u00ec \u0111i ki\u1ec3m tra ng\u01b0\u1eddi \u0111\u00f3. \u0110\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u1eadm \u0111\u1ebfn \u0111\u00e2u th\u00ec ph\u1ea3i tr\u1ea3 l\u00e3i cho DN \u0111\u1ebfn \u0111\u00f3. Kh\u00f4ng nh\u1eefng v\u1eady m\u00e0 c\u00f2n c\u00f3 quy \u0111\u1ecbnh ch\u1ecbu ph\u00ed ph\u1ea1t n\u1ebfu \u0111\u1ec3 qu\u00e1 l\u00e2u. C\u00f3 nh\u01b0 v\u1eady c\u00e1n b\u1ed9 thu\u1ebf, c\u01a1 quan thu\u1ebf m\u1edbi l\u00e0m nhanh \u0111\u01b0\u1ee3c. Ch\u1ee9 kh\u00f4ng th\u00ec la r\u00e1t c\u1ed5 h\u1ecdng c\u0169ng kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1”, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>\u00a0\u0111\u1ec1 xu\u1ea5t.<\/em><\/p>\n

TS Nguy\u1ec5n Ng\u1ecdc T\u00fa, gi\u1ea3ng vi\u00ean Tr\u01b0\u1eddng \u0110H Kinh doanh c\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i, cho r\u1eb1ng: “Mu\u1ed1n gi\u1ea3i quy\u1ebft nhanh t\u00ecnh tr\u1ea1ng \u00e1ch t\u1eafc trong ho\u00e0n thu\u1ebf GTGT th\u00ec B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1ea7n c\u00f3 nh\u1eefng th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc, \u0111\u1ed3ng th\u1eddi gi\u1ea3i t\u1ecfa t\u00e2m l\u00fd n\u00e9 tr\u00e1nh c\u0169ng nh\u01b0 l\u1ee3i d\u1ee5ng l\u00e0m kh\u00f3 t\u1eeb c\u00e1n b\u1ed9 thu\u1ebf”.<\/p>\n

Th\u1ee7 t\u01b0\u1edbng y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft nhanh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/h5>\n

Sau khi Th\u1ee7 t\u01b0\u1edbng c\u00f3 c\u00f4ng \u0111i\u1ec7n 470 y\u00eau c\u1ea7u c\u00e1c b\u1ed9 ng\u00e0nh th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN, ng\u01b0\u1eddi d\u00e2n, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u00f4ng b\u00e1o 5427 g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o ngay c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 h\u01b0\u1edbng d\u1eabn, th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, gi\u1ea3i th\u00edch k\u1ecbp th\u1eddi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft m\u1ed9t c\u00e1ch c\u00f4ng khai, minh b\u1ea1ch. \u0110\u1ed3ng th\u1eddi, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1eeba c\u00f3 c\u00f4ng v\u0103n ch\u1ec9 \u0111\u1ea1o c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ea9y m\u1ea1nh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho DN, ng\u01b0\u1eddi d\u00e2n. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n th\u00ec kh\u1ea9n tr\u01b0\u01a1ng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf cho DN, \u0111\u1ea3m b\u1ea3o \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 \u0111ang ki\u1ec3m tra th\u00ec th\u00f4ng b\u00e1o th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111ang c\u00f3 v\u01b0\u1edbng m\u1eafc, ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c hi\u1ec7p h\u1ed9i, DN th\u00ec t\u1ed5 ch\u1ee9c \u0111\u1ed1i tho\u1ea1i ngay v\u1edbi hi\u1ec7p h\u1ed9i, DN trong tu\u1ea7n t\u1eeb ng\u00e0y 29.5 – 2.6 \u0111\u1ec3 l\u00e0m r\u00f5 v\u01b0\u1edbng m\u1eafc; ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd, gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u00fang th\u1ea9m quy\u1ec1n, kh\u00f4ng \u0111\u1ec3 t\u1ed3n \u0111\u1ecdng k\u00e9o d\u00e0i, g\u00e2y b\u1ee9c x\u00fac cho ng\u01b0\u1eddi d\u00e2n v\u00e0 DN.<\/p>\n

Theo TS T\u00fa, \u1edf nhi\u1ec1u n\u01b0\u1edbc, c\u00e1c giao d\u1ecbch \u0111\u1ec1u th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u00ean vi\u1ec7c ho\u00e0n thu\u1ebf kh\u00e1 c\u00f4ng khai, minh b\u1ea1ch. VN hi\u1ec7n c\u00f2n s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t trong thanh to\u00e1n, ho\u00e0n thu\u1ebf ch\u1ee7 y\u1ebfu d\u1ef1a v\u00e0o h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb m\u00e0 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn th\u00ec s\u1ebd kh\u00f3 ki\u1ec3m so\u00e1t. M\u1ed7i n\u0103m, ti\u1ec1n ho\u00e0n thu\u1ebf chi\u1ebfm kho\u1ea3ng 10 – 15% tr\u00ean t\u1ed5ng s\u1ed1 thu ng\u00e2n s\u00e1ch. M\u1ed9t v\u00e0i n\u0103m g\u1ea7n \u0111\u00e2y, t\u1ed5ng s\u1ed1 thu ng\u00e2n s\u00e1ch v\u00e0o kho\u1ea3ng 1,5 tri\u1ec7u t\u1ec9 \u0111\u1ed3ng th\u00ec s\u1ed1 ti\u1ec1n xin ho\u00e0n l\u00ean kho\u1ea3ng 150.000 t\u1ec9 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn n\u00ean t\u1ea1o kh\u00f4ng \u00edt th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi ng\u00e0nh thu\u1ebf. Nhi\u1ec1u v\u1ee5 gian l\u1eadn ho\u00e0n thu\u1ebf x\u1ea3y ra, trong \u0111\u00f3 c\u00f3 d\u00ednh \u0111\u1ebfn c\u00e1n b\u1ed9 li\u00ean quan.<\/p>\n

\u0110i\u1ec1u n\u00e0y cho th\u1ea5y ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf c\u00f2n k\u1ebd h\u1edf. C\u0169ng v\u00ec \u0111\u1eb7c th\u00f9 ho\u00e0n thu\u1ebf d\u1ef1a ch\u1ee7 y\u1ebfu v\u00e0o h\u00f3a \u0111\u01a1n, m\u00e0 DN mua h\u00e0ng tr\u00ean c\u1ea3 n\u01b0\u1edbc n\u00ean h\u00f3a \u0111\u01a1n c\u0169ng do nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau cung c\u1ea5p n\u00ean c\u01a1 quan thu\u1ebf kh\u00f3 ki\u1ec3m so\u00e1t. V\u00ec l\u00fang t\u00fang trong vi\u1ec7c qu\u1ea3n l\u00fd d\u1eabn \u0111\u1ebfn c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p DN \u0111\u00fang c\u0169ng ch\u1ecbu thi\u1ec7t tr\u01b0\u1edbc ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf ng\u1eb7t ngh\u00e8o. Quy tr\u00ecnh ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y \u01b0u ti\u00ean ho\u00e0n tr\u01b0\u1edbc – ki\u1ec3m sau, tr\u01b0\u1eddng h\u1ee3p DN r\u1ee7i ro th\u00ec ki\u1ec3m tr\u01b0\u1edbc – ho\u00e0n sau. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf ph\u00e1t sinh m\u1ed9t s\u1ed1 gian l\u1eadn ho\u00e0n thu\u1ebf khi\u1ebfn c\u01a1 quan thu\u1ebf ban h\u00e0nh c\u00e1c c\u00f4ng v\u0103n ch\u1ec9 \u0111\u1ea1o chung chung, d\u1eabn \u0111\u1ebfn c\u00e1n b\u1ed9 thu\u1ebf s\u1ee3 kh\u00f4ng d\u00e1m k\u00fd, v\u00ec k\u00fd m\u00e0 l\u1ee1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb gian l\u1eadn th\u00ec \u0111i t\u00f9, m\u00e0 kh\u00f4ng k\u00fd th\u00ec DN l\u1ea1i b\u1ecb g\u0103m ti\u1ec1n thu\u1ebf.<\/p>\n

V\u00ec th\u1ebf, theo \u00f4ng T\u00fa, c\u1ea7n ho\u00e0n thi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf. \u0110\u1eb7c bi\u1ec7t th\u1ed1ng nh\u1ea5t 1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT trong n\u01b0\u1edbc \u0111\u1ec3 kh\u00f4ng c\u00f2n ph\u00e1t sinh c\u00e1c h\u1ed3 s\u01a1 xin ho\u00e0n thu\u1ebf n\u1ed9i \u0111\u1ecba v\u00ec ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t gi\u1eefa 5% hay 10%. N\u1ebfu l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, l\u01b0\u1ee3ng h\u1ed3 s\u01a1 xin ho\u00e0n thu\u1ebf trong n\u01b0\u1edbc s\u1ebd kh\u00f4ng c\u00f2n, thay v\u00e0o \u0111\u00f3, c\u01a1 quan thu\u1ebf t\u1eadp trung nhi\u1ec1u h\u01a1n v\u00e0o ho\u00e0n thu\u1ebf cho DN xu\u1ea5t kh\u1ea9u.<\/p>\n

“B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n c\u00f3 ch\u1ec9 \u0111\u1ea1o c\u1ee5 th\u1ec3, th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc kh\u00f3 kh\u0103n cho DN nh\u01b0ng c\u0169ng \u0111\u1ea3m b\u1ea3o ng\u00e2n s\u00e1ch kh\u00f4ng b\u1ecb th\u1ea5t thu. C\u00f2n v\u1edbi nh\u1eefng quy \u0111\u1ecbnh theo c\u00f4ng v\u0103n nh\u01b0 v\u1eeba qua th\u00ec kh\u00f4ng ai d\u00e1m l\u00e0m. \u0110\u1eebng v\u00ec m\u1ed9t v\u00e0i v\u1ee5 vi\u1ec7c\u00a0gian l\u1eadn ho\u00e0n thu\u1ebf\u00a0GTGT m\u00e0 g\u00e2y kh\u00f3 cho t\u1ea5t c\u1ea3 c\u00e1c DN c\u00f2n l\u1ea1i”, \u00f4ng T\u00fa cho hay.<\/p>\n

Mai<\/strong> Ph\u01b0\u01a1ng \u2013 Thanh Xu\u00e2n<\/strong><\/h5>\n

—————<\/p>\n

Thanh<\/em><\/strong> ni\u00ean <\/em><\/strong>(Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>28-5-<\/em><\/strong>2023:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/phai-tra-lai-neu-cham-hoan-thue-185230527224739691.htm<\/em><\/a><\/p>\n

(<\/em>190\/1.660<\/em>) #VAT #GTGT<\/em><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p ki\u1ec7t qu\u1ec7 v\u00ec b\u1ecb ‘giam’ ti\u1ec1n thu\u1ebf GTGT: Ph\u1ea3i tr\u1ea3 l\u00e3i n\u1ebfu ch\u1eadm ho\u00e0n thu\u1ebf (TN) – C\u00e1c chuy\u00ean gia thu\u1ebf cho r\u1eb1ng \u0111\u1ec3 gi\u1ea3i quy\u1ebft nhanh c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u1ea7n quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng c\u1ee7a c\u01a1 quan thu\u1ebf. L\u1ea1m d\u1ee5ng quy\u1ec1n l\u1ef1c kh\u00f4ng ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p […]<\/p>\n","protected":false},"author":1,"featured_media":37115,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-37114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.059. Doanh nghi\u1ec7p ki\u1ec7t qu\u1ec7 v\u00ec b\u1ecb 'giam' ti\u1ec1n thu\u1ebf GTGT: Ph\u1ea3i tr\u1ea3 l\u00e3i n\u1ebfu ch\u1eadm ho\u00e0n thu\u1ebf - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Ph\u1ea3i tr\u1ea3 l\u00e3i n\u1ebfu ch\u1eadm ho\u00e0n thu\u1ebf | \u0110\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u1eadm \u0111\u1ebfn \u0111\u00e2u th\u00ec ph\u1ea3i tr\u1ea3 l\u00e3i cho DN \u0111\u1ebfn \u0111\u00f3...\" \/>\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\/en\/tieng-viet-4-059-doanh-nghiep-kiet-que-vi-bi-giam-tien-thue-gtgt-phai-tra-lai-neu-cham-hoan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.059. 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