{"id":37117,"date":"2023-05-29T08:44:19","date_gmt":"2023-05-29T01:44:19","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37117"},"modified":"2024-11-25T14:33:30","modified_gmt":"2024-11-25T07:33:30","slug":"3-512-doanh-nghiep-cho-pha-san-vi-ach-tac-hoan-thue-ai-chiu-trach-nhiem","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-512-doanh-nghiep-cho-pha-san-vi-ach-tac-hoan-thue-ai-chiu-trach-nhiem\/","title":{"rendered":"3.512. Doanh nghi\u1ec7p ch\u1edd ph\u00e1 s\u1ea3n v\u00ec \u201c\u00e1ch t\u0103\u0301c\u201d hoa\u0300n thu\u00ea\u0301: Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m?"},"content":{"rendered":"

Doanh nghi\u1ec7p ch\u1edd ph\u00e1 s\u1ea3n v\u00ec \u201c\u00e1ch t\u0103\u0301c\u201d hoa\u0300n thu\u00ea\u0301: Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/span><\/h4>\n
(D\u0110DN) – C\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u th\u00eam nh\u1eefng c\u00e1i kh\u00f4ng \u0111\u00fang lu\u1eadt, doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng m\u1ea5t 1 – 2 n\u0103m v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0 h\u1ecd \u0111ang l\u1ea1m d\u1ee5ng quy\u1ec1n l\u1ef1c\u2026<\/em><\/strong><\/h5>\n

\u0110\u00e2y l\u00e0 chia s\u1ebb c\u1ee7a 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> xung quanh c\u00e2u chuy\u1ec7n h\u00e0ng lo\u1ea1t doanh nghi\u1ec7p, hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p ph\u1ea3i k\u00eau c\u1ee9u su\u1ed1t th\u1eddi gian qua do b\u1ecb \u201cgiam\u201d ti\u1ec1n ho\u00e0n thu\u1ebf VAT\u00a0trong th\u1eddi gian d\u00e0i m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/em><\/p>\n

\"Doanh

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. \u1ea2nh minh h\u1ecda<\/p><\/div>\n

Theo Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, bi\u1ec7n ph\u00e1p nhanh nh\u1ea5t gi\u1ea3i quy\u1ebft c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u00a0hi\u1ec7n nay l\u00e0 ho\u00e0n tr\u01b0\u1edbc cho doanh nghi\u1ec7p, 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 doanh nghi\u1ec7p \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.<\/em><\/p>\n

\u201cC\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”,\u00a0lu\u1eadt s\u01b0 \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/h5>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, chuy\u00ean gia kinh t\u1ebf, TS Nguy\u1ec5n Ng\u1ecdc T\u00fa 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

Theo v\u1ecb chuy\u00ean gia n\u00e0y, \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. Vi\u1ec7t Nam 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.<\/p>\n

TS. Nguy\u1ec5n Ng\u1ecdc T\u00fa cho r\u1eb1ng, \u0111\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. \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 doanh nghi\u1ec7p mua h\u00e0ng tr\u00ean c\u1ea3 n\u01b0\u1edbc 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 doanh nghi\u1ec7p \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 doanh nghi\u1ec7p r\u1ee7i ro th\u00ec ki\u1ec3m tr\u01b0\u1edbc – ho\u00e0n sau.<\/p>\n

\u201cTuy 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 doanh nghi\u1ec7p l\u1ea1i b\u1ecb \u201cgiam\u201d ti\u1ec1n thu\u1ebf\u201d, TS. Nguy\u1ec5n Ng\u1ecdc T\u00fa th\u1eb3ng th\u1eafn n\u00f3i.<\/p>\n

V\u00ec th\u1ebf, v\u1ecb chuy\u00ean gia n\u00e0y cho r\u1eb1ng, 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 doanh nghi\u1ec7p 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 doanh nghi\u1ec7p 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 doanh nghi\u1ec7p c\u00f2n l\u1ea1i”, TS. Nguy\u1ec5n Ng\u1ecdc T\u00fa n\u00eau quan \u0111i\u1ec3m.<\/p>\n

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. \u1ea2nh minh h\u1ecda<\/em><\/h5>\n

C\u0169ng trao \u0111\u1ed5i v\u1edbi\u00a0Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p<\/em>\u00a0xung quanh c\u00e2u chuy\u1ec7n n\u00e0y, lu\u1eadt s\u01b0 Nguy\u1ec5n \u0110\u1ee9c Bi\u00ean \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH \u0110\u1ea1i La cho r\u1eb1ng, 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.<\/p>\n

Theo lu\u1eadt s\u01b0 Bi\u00ean, 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

\u201cR\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 minh ch\u1ee9ng 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. Do v\u1eady, c\u1ea7n l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 li\u00ean quan \u0111\u1ebfn v\u1ee5 vi\u1ec7c n\u00e0y \u0111\u1ec3 x\u1eed l\u00fd nghi\u00eam\u201d, lu\u1eadt s\u01b0 Bi\u00ean th\u1eb3ng th\u1eafn.<\/p>\n\n\n\n
Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1eeba c\u00f3 c\u00f4ng \u0111i\u1ec7n s\u1ed1 470\/C\u0110-TTg ng\u00e0y 26\/5\/2023 ch\u1ec9 \u0111\u1ea1o \u201cB\u1ed9 T\u00e0i ch\u00ednh kh\u1ea9n tr\u01b0\u01a1ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u00f4n \u0111\u1ed1c T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ngay, kh\u00f4ng ch\u1eadm tr\u1ec5, h\u01b0\u1edbng d\u1eabn c\u00e1c h\u1ed3 s\u01a1 xem x\u00e9t xin ho\u00e0n thu\u1ebf GTGT nhanh ch\u00f3ng, k\u1ecbp th\u1eddi, hi\u1ec7u qu\u1ea3 cho ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p\u201d.<\/em><\/p>\n

B\u1edfi v\u1eady, v\u1edbi s\u1ef1 \u0111\u00f4n \u0111\u1ed1c t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng si\u1ebft k\u1ef7 lu\u1eadt trong vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ho\u00e0n thu\u1ebf GTGT. C\u1ee5c tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n. T\u1ed5ng c\u1ee5c Thu\u1ebf giao cho c\u00e1c C\u1ee5c tr\u01b0\u1edfng ch\u1ec9 \u0111\u1ea1o t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111\u00fang th\u1ea9m quy\u1ec1n, \u0111\u00fang ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, 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 doanh nghi\u1ec7p.<\/em><\/p>\n

\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 doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT \u0111ang ki\u1ec3m tra, x\u00e1c minh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 ti\u1ebfn \u0111\u1ed9 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, d\u1ef1 ki\u1ebfn th\u1eddi gian gi\u1ea3i quy\u1ebft, \u0111\u1ea3m b\u1ea3o c\u00f4ng khai, minh b\u1ea1ch\u2026<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 chuy\u1ec3n c\u01a1 quan \u0111i\u1ec1u tra th\u00ec ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u00e0 c\u0103n c\u1ee9 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ec3 x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt (theo \u0110i\u1ec1u 34, \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/em><\/p>\n

C\u00f2n 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, doanh nghi\u1ec7p th\u00ec c\u1ea7n t\u1ed5 ch\u1ee9c \u0111\u1ed1i tho\u1ea1i ngay v\u1edbi Hi\u1ec7p h\u1ed9i, doanh nghi\u1ec7p trong th\u1eddi gian t\u1eeb ng\u00e0y 29\/5\/2023 \u0111\u1ebfn ng\u00e0y 2\/6\/2023 \u0111\u1ec3 l\u00e0m r\u00f5 v\u01b0\u1edbng m\u1eafc, t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn do ch\u01b0a \u0111\u1ee7 th\u1ee7 t\u1ee5c th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ghi r\u00f5 l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

————-<\/em><\/p>\n

Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p (B\u00ecnh lu\u1eadn) 29-5-2023:<\/em><\/strong><\/p>\n

https:\/\/diendandoanhnghiep.vn\/doanh-nghiep-cho-pha-san-vi-ach-tac-hoan-thue-ai-chiu-trach-nhiem-244721.html<\/a> <\/em><\/p>\n

\u00a0<\/em>(198\/1.432) #VAT #GTGT<\/em>","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p ch\u1edd ph\u00e1 s\u1ea3n v\u00ec \u201c\u00e1ch t\u0103\u0301c\u201d hoa\u0300n thu\u00ea\u0301: Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m? (D\u0110DN) – C\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u th\u00eam nh\u1eefng c\u00e1i kh\u00f4ng \u0111\u00fang lu\u1eadt, doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng m\u1ea5t 1 – 2 n\u0103m v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0 h\u1ecd \u0111ang l\u1ea1m […]<\/p>\n","protected":false},"author":2,"featured_media":37118,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-37117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.512. 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