{"id":37405,"date":"2023-07-15T07:40:17","date_gmt":"2023-07-15T00:40:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37405"},"modified":"2024-11-20T16:00:15","modified_gmt":"2024-11-20T09:00:15","slug":"4-086-doanh-nghiep-dau-dau-voi-cong-van-nganh-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-086-doanh-nghiep-dau-dau-voi-cong-van-nganh-thue\/","title":{"rendered":"4.086. Doanh nghi\u1ec7p \u0111au \u0111\u1ea7u v\u1edbi c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf"},"content":{"rendered":"

Doanh nghi\u1ec7p \u0111au \u0111\u1ea7u v\u1edbi c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf<\/span><\/h4>\n
(D\u0110DN)- M<\/strong>u\u1ed1n gi\u1ea3i quy\u1ebft nh\u1eefng b\u1ea5t c\u1eadp, v\u01b0\u1edbng m\u1eafc trong c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u00f4ng n\u00ean tr\u00f3i th\u00eam ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng c\u00f4ng v\u0103n…<\/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>, U\u1ef7 vi\u00ean th\u01b0\u1eddng v\u1ee5 – Tr\u01b0\u1edfng Ban T\u01b0 v\u1ea5n v\u00e0 ph\u1ea3n bi\u1ec7n ch\u00ednh s\u00e1ch, H\u1ed9i c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Vi\u1ec7t Nam (VACD) v\u1edbi Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p.<\/em><\/p>\n

– Kh\u00f4ng \u00edt \u00fd ki\u1ebfn cho r\u1eb1ng, th\u1eddi gian v\u1eeba qua, m\u1ed9t s\u1ed1 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u01b0a th\u00eam nh\u1eefng y\u00eau c\u1ea7u, ph\u1ea7n vi\u1ec7c r\u1ea5t kh\u00f3 v\u00e0 r\u1ee7i ro cho doanh nghi\u1ec7p b\u1eb1ng c\u00f4ng v\u0103n ch\u1ee9 kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. \u00d4ng \u0111\u00e1nh gi\u00e1 nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y?<\/strong><\/h5>\n

\u0110\u00e1ng bu\u1ed3n l\u00e0 nh\u1eadn \u0111\u1ecbnh tr\u00ean ng\u00e0y c\u00e0ng \u0111\u00fang \u1edf nhi\u1ec1u l\u0129nh v\u1ef1c, trong \u0111\u00f3 c\u00f3 m\u1ea3ng: thu\u1ebf, b\u1ea3o hi\u1ec3m v\u00e0 h\u1ea3i quan. C\u00f4ng v\u0103n kh\u00f4ng ph\u1ea3i l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m\u00a0ph\u00e1p lu\u1eadt, t\u1ee9c kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf n\u00f3 l\u1ea1i g\u00e2y kh\u00f3 kh\u0103n, r\u00e0ng bu\u1ed9c ngh\u0129a v\u1ee5, ng\u0103n c\u1ea3n quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p, m\u00e0 nhi\u1ec1u khi c\u00f2n kh\u00f3 h\u01a1n c\u1ea3 lu\u1eadt. Vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng v\u0103n trong qu\u1ea3n l\u00fd l\u0129nh v\u1ef1c c\u1ee7a m\u00ecnh th\u01b0\u1eddng \u0111\u1ec3 nh\u1eb1m t\u1ed1t h\u01a1n, thu\u1eadn l\u1ee3i h\u01a1n, an to\u00e0n h\u01a1n cho ng\u00e0nh m\u00ecnh. Tuy nhi\u00ean, \u1edf chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i, \u0111i\u1ec1u \u0111\u00f3 c\u0169ng hay g\u00e2y ra r\u1ee7i ro, v\u01b0\u1edbng m\u1eafc cho\u00a0doanh nghi\u1ec7p.<\/p>\n

Do \u0111\u1eb7c \u0111i\u1ec3m trong l\u0129nh v\u1ef1c thu\u1ebf \u1ea3nh h\u01b0\u1edfng r\u1ea5t nhi\u1ec1u \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, trong khi c\u00f2n nhi\u1ec1u quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u00f3 nh\u1eefng c\u00e1ch hi\u1ec3u, c\u00e1ch \u00e1p d\u1ee5ng kh\u00e1c nhau, n\u00ean c\u00e0ng c\u1ea7n ph\u1ea3i c\u00f3 h\u01b0\u1edbng d\u1eabn, gi\u1ea3i th\u00edch v\u00e0 th\u00e1o g\u1ee1 k\u1ecbp th\u1eddi c\u1ee7a c\u00e1c c\u01a1 quan thu\u1ebf.<\/p>\n

Kho\u1ea3n 11 \u0110i\u1ec1u 16 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 \u0111\u00e3 quy \u0111\u1ecbnh r\u1ea5t c\u1ea7n thi\u1ebft, h\u1ee3p l\u00fd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u201cKh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d. Tuy nhi\u00ean, t\u00f4i c\u1ea3m gi\u00e1c r\u1eb1ng, \u0111\u00f3 c\u0169ng l\u1ea1i ch\u00ednh l\u00e0 v\u01b0\u1edbng m\u1eafc v\u00ec c\u01a1 quan thu\u1ebf c\u00f3 xu h\u01b0\u1edbng \u201ctr\u00f3i\u201d ch\u1eb7t h\u01a1n v\u00e0 \u201cn\u00e9\u201d tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn theo h\u01b0\u1edbng th\u00f4ng tho\u00e1ng, thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p.<\/p>\n

\"c\u00f4ng

C\u1ea7n ban h\u00e0nh c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn theo h\u01b0\u1edbng th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p trong c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf | \u1ea2nh: Thanh \u0110\u1ea1m<\/p><\/div>\n

– \u00d4ng c\u00f3 th\u1ec3 chia s\u1ebb c\u1ee5 th\u1ec3 v\u1ec1 m\u1ed9t s\u1ed1 c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf \u0111\u00e3 v\u00e0 \u0111ang g\u00e2y kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p, th\u01b0a \u00f4ng?<\/strong><\/h5>\n

Ch\u1eb3ng h\u1ea1n, v\u1edbi C\u00f4ng v\u0103n s\u1ed1 1798\/TCT-TTKT ng\u00e0y 16\/05\/2023 v\u1ec1 r\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, trong \u0111\u00f3, c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1ec1 nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00e3 giao d\u1ecbch v\u1edbi nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf kh\u00f4ng ch\u1ec9 v\u1edbi 524 doanh nghi\u1ec7p theo danh s\u00e1ch k\u00e8m c\u00f4ng v\u0103n. Nh\u1eefng \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c c\u1ee7a v\u0103n b\u1ea3n n\u00e0y ngay l\u1eadp t\u1ee9c khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p kh\u00f3 kh\u0103n, l\u00fang t\u00fang trong th\u1ef1c hi\u1ec7n.<\/p>\n

N\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean, vi\u1ec7c mua b\u00e1n, nh\u1eadn h\u00e0ng, thanh to\u00e1n ti\u1ec1n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec1u l\u00e0 c\u00f3 th\u1eadt th\u00ec doanh nghi\u1ec7p mua h\u00e0ng kh\u00f4ng c\u00f3 l\u1ed7i g\u00ec c\u1ea3. B\u1edfi\u00a0 trong l\u00fac mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec doanh nghi\u1ec7p b\u00e1n h\u00e0ng v\u1eabn c\u00f2n \u0111ang ho\u1ea1t \u0111\u1ed9ng, tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng ch\u01b0a th\u1ea5y h\u00f3a \u0111\u01a1n c\u1ee7a nh\u1eefng doanh nghi\u1ec7p n\u00e0y b\u1ecb thu h\u1ed3i. Th\u1ebf nh\u01b0ng, khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng b\u1ecb ph\u00e1t hi\u1ec7n kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng, th\u00ec doanh nghi\u1ec7p mua h\u00e0ng ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00e0 b\u1ea5t h\u1ee3p l\u00fd b\u1edfi, tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c xu\u1ea5t ra th\u00ec doanh nghi\u1ec7p b\u00e1n h\u00e0ng ph\u1ea3i g\u1eedi h\u00f3a \u0111\u01a1n l\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 r\u1ed3i m\u1edbi xu\u1ea5t cho b\u00ean mua.<\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, h\u00f3a \u0111\u01a1n khi \u0111\u01b0\u1ee3c xu\u1ea5t ra l\u00e0 h\u1ee3p l\u1ec7, vi\u1ec7c nh\u1eadn ho\u00e1 \u0111\u01a1n c\u0169ng l\u00e0 h\u1ee3p ph\u00e1p, n\u00ean vi\u1ec7c lo\u1ea1i b\u1ecf nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y ra kh\u1ecfi chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Doanh nghi\u1ec7p mua h\u00e0ng kh\u00f4ng th\u1ec3 bi\u1ebft v\u00e0 bu\u1ed9c ph\u1ea3i bi\u1ebft, do \u0111\u00f3 kh\u00f4ng th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 nh\u1eefng h\u00e0nh vi sai tr\u00e1i, th\u1eadm ch\u00ed l\u00e0 ch\u01b0a sai tr\u00e1i c\u1ee7a ng\u01b0\u1eddi doanh nghi\u1ec7p kh\u00e1c v\u00e0o th\u1eddi \u0111i\u1ec3m hai b\u00ean giao d\u1ecbch.<\/p>\n

Doanh nghi\u1ec7p mua h\u00e0ng c\u00f3 th\u1ec3 cung c\u1ea5p, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c h\u1eadu ki\u1ec3m c\u1ee7a ng\u00e0nh Thu\u1ebf ch\u1ee9 kh\u00f4ng th\u1ec3 b\u1ecb coi l\u00e0 c\u00f3 sai ph\u1ea1m v\u00ec mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 gian l\u1eadn, b\u1ecf tr\u1ed1n.<\/p>\n

Doanh nghi\u1ec7p b\u00e1n h\u00e0ng ph\u1ea3i ch\u1ecbu ho\u00e0n to\u00e0n tr\u00e1ch nhi\u1ec7m v\u1ec1 nh\u1eefng vi\u1ec7c l\u00e0m sai tr\u00e1i gian l\u1eadn, tr\u1ed1n thu\u1ebf c\u1ee7a h\u1ecd. N\u1ebfu c\u01a1 quan thu\u1ebf c\u00f3 l\u1ed7i trong vi\u1ec7c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t doanh nghi\u1ec7p b\u00e1n h\u00e0ng, k\u1ec3 c\u1ea3 vi\u1ec7c ch\u1eadm ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd sai ph\u1ea1m th\u00ec c\u0169ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0\u2026 \u0111\u1ea9y tr\u00e1ch nhi\u1ec7m cho c\u00e1c doanh nghi\u1ec7p mua h\u00e0ng ch\u1ec9 nh\u01b0 l\u00e0 ng\u01b0\u1eddi \u201cb\u1ecb h\u1ea1i\u201d.<\/p>\n

Hay m\u1ed9t v\u1ea5n \u0111\u1ec1 nh\u1ee9c nh\u1ed1i c\u0169ng x\u1ea3y ra \u0111\u1ed1i v\u1edbi nhi\u1ec1u ng\u00e0nh xu\u1ea5t kh\u1ea9u trong m\u1ea5y n\u0103m g\u1ea7n \u0111\u00e2y v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0(GTGT). Theo Lu\u1eadt v\u00e0 c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt, c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT khi c\u00f3 \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n g\u1ed3m:\u00a0Th\u1ee9 nh\u1ea5t<\/em>, c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.\u00a0Th\u1ee9 hai<\/em>, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0Th\u1ee9 ba<\/em>, c\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/p>\n

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, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \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; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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\u2026<\/p>\n

Th\u1ebf nh\u01b0ng, c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 ho\u00e0n thu\u1ebf l\u1ea1i y\u00eau c\u1ea7u th\u00eam nh\u1eefng \u0111i\u1ec1u ki\u1ec7n v\u01b0\u1ee3t qu\u00e1 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c minh th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ho\u00e0n to\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i), d\u1eabn \u0111\u1ebfn vi\u1ec7c d\u00f9 doanh nghi\u1ec7p \u0111\u00e3 \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 nh\u1eadn l\u1ea1i ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf, khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p ch\u1ed3ng ch\u1ea5t \u201ckh\u00f3 kh\u0103n v\u00e0 thi\u1ec7t h\u1ea1i l\u1edbn\u201d, nh\u1ea5t l\u00e0 trong th\u1eddi k\u1ef3 th\u1ecb tr\u01b0\u1eddng r\u1ea5t r\u1ee7i ro nh\u01b0 hi\u1ec7n nay.<\/p>\n

– V\u1eady, \u0111\u1ec3 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng \u0111\u00e3 n\u00eau, \u00f4ng c\u00f3 \u0111\u1ec1 xu\u1ea5t, khuy\u1ebfn ngh\u1ecb g\u00ec?<\/strong><\/h5>\n

T\u00f4i cho r\u1eb1ng, v\u1ec1 ph\u00eda c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, c\u1ea7n t\u01b0 duy theo h\u01b0\u1edbng, ch\u1ea5m d\u1ee9t vi\u1ec7c ban h\u00e0nh c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn r\u00e0ng bu\u1ed9c th\u00eam tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p so v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Th\u00f4ng t\u01b0, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Lu\u1eadt n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, m\u00e2u thu\u1eabn, ch\u1ed3ng ch\u00e9o, kh\u00f3 hi\u1ec3u c\u1ea7n ban h\u00e0nh c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo h\u01b0\u1edbng th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p.<\/p>\n

N\u1ebfu c\u00f3 l\u1ed7i hay v\u01b0\u1edbng m\u1eafc t\u1eeb h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ea5p nh\u1eadn ph\u1ea7n r\u1ee7i ro, kh\u00f3 kh\u0103n, thua thi\u1ec7t v\u1ec1 m\u00ecnh. Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11, \u0110i\u1ec1u 16 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean, th\u00ec doanh nghi\u1ec7p c\u00f2n kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn sai, th\u00ec c\u00e0ng kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ef1 sai tr\u00e1i c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/p>\n

– Tr\u00e2n tr\u1ecdng c\u1ea3m \u01a1n \u00f4ng!<\/strong><\/h5>\n

Gia<\/strong> Nguy\u1ec5n th\u1ef1c hi\u1ec7n<\/strong><\/p>\n

—————<\/p>\n

Di\u1ec5n<\/em><\/strong> \u0111\u00e0n Doanh nghi\u1ec7p <\/em><\/strong>(B\u00ecnh<\/em><\/strong> lu\u1eadn<\/em><\/strong>) ng\u00e0y <\/em><\/strong>15-7<\/em><\/strong>-2023:<\/em><\/strong><\/p>\n

https:\/\/diendandoanhnghiep.vn\/doanh-nghiep-dau-dau-voi-cong-van-nganh-thue-247389.html<\/a> <\/em><\/p>\n

(<\/em>1.337\/1.455<\/em>) #thue #XNK #VAT<\/em>","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p \u0111au \u0111\u1ea7u v\u1edbi c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf (D\u0110DN)- Mu\u1ed1n gi\u1ea3i quy\u1ebft nh\u1eefng b\u1ea5t c\u1eadp, v\u01b0\u1edbng m\u1eafc trong c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u00f4ng n\u00ean tr\u00f3i th\u00eam ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng c\u00f4ng v\u0103n… \u0110\u00e2y l\u00e0 chia s\u1ebb c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng […]<\/p>\n","protected":false},"author":1,"featured_media":37406,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[48,38],"class_list":["post-37405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-hanh-chinh","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.086. Doanh nghi\u1ec7p \u0111au \u0111\u1ea7u v\u1edbi c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"C\u1ea7n ban h\u00e0nh c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf, h\u01b0\u1edbng d\u1eabn theo h\u01b0\u1edbng th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p trong c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf.\" \/>\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-4-086-doanh-nghiep-dau-dau-voi-cong-van-nganh-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.086. Doanh nghi\u1ec7p \u0111au \u0111\u1ea7u v\u1edbi c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"C\u1ea7n ban h\u00e0nh c\u00f4ng v\u0103n ng\u00e0nh thu\u1ebf, h\u01b0\u1edbng d\u1eabn theo h\u01b0\u1edbng th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p trong c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-4-086-doanh-nghiep-dau-dau-voi-cong-van-nganh-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-15T00:40:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-20T09:00:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/07\/Picture1-10.png\" \/>\n\t<meta property=\"og:image:width\" content=\"945\" \/>\n\t<meta property=\"og:image:height\" content=\"531\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-086-doanh-nghiep-dau-dau-voi-cong-van-nganh-thue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-086-doanh-nghiep-dau-dau-voi-cong-van-nganh-thue\\\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"4.086. 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