{"id":37502,"date":"2023-08-01T17:52:37","date_gmt":"2023-08-01T10:52:37","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37502"},"modified":"2024-11-19T10:38:15","modified_gmt":"2024-11-19T03:38:15","slug":"304-rui-ro-phap-ly-khi-su-dung-hoa-don-bat-hop-phap","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/304-rui-ro-phap-ly-khi-su-dung-hoa-don-bat-hop-phap\/","title":{"rendered":"304. R\u1ee7i ro ph\u00e1p l\u00fd khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p"},"content":{"rendered":"

R\u1ee7i ro ph\u00e1p l\u00fd khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/span><\/h4>\n
(Q\u0110ND) – Ngo\u00e0i nh\u1eefng l\u1ed7i c\u1ed1 \u00fd sai tr\u00e1i trong vi\u1ec7c ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) n\u00f3i chung c\u1ee7a c\u00e1c b\u00ean th\u00ec b\u00ean mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u1ebfp nh\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f2n nhi\u1ec1u kh\u1ea3 n\u0103ng ch\u1ecbu r\u1ee7i ro ph\u00e1p l\u00fd do c\u00e1c y\u1ebfu t\u1ed1 v\u00f4 \u00fd, b\u1ecb \u0111\u1ed9ng v\u00e0 r\u1ea5t kh\u00f3 ki\u1ec3m so\u00e1t.<\/strong><\/h5>\n
Sai tr\u00e1i c\u1ee7a b\u00ean b\u00e1n<\/strong><\/h5>\n

Vi\u1ec7c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 v\u1ea5n \u0111\u1ec1 v\u00f4 c\u00f9ng quan tr\u1ecdng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 b\u1eb1ng lu\u1eadt m\u00e0 m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng ngh\u1ecb \u0111\u1ecbnh. Ch\u1ec9 t\u00ednh t\u1eeb n\u0103m 2010 \u0111\u1ebfn nay, \u0111\u00e3 c\u00f3 t\u1edbi 6 ngh\u1ecb \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u00e0y v\u00e0 hi\u1ec7n nay l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19-10-2020 c\u1ee7a\u00a0Ch\u00ednh ph\u1ee7\u00a0quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00f3i chung,\u00a0doanh nghi\u1ec7p\u00a0n\u00f3i ri\u00eang l\u1eadp h\u00f3a \u0111\u01a1n\u00a0GTGT\u00a0ph\u1ea3i tu\u00e2n th\u1ee7 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, nh\u01b0: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u00e1c th\u00f4ng t\u01b0: 219\/2013\/TT-BTC, 96\/2015\/TT-BTC v\u00e0 78\/2021\/TT-BTC.<\/p>\n

Doanh nghi\u1ec7p l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (b\u00ean b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5) th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i bi\u1ebft v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7. H\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, nh\u01b0 do l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3 th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed, thu nh\u1eadp v\u00e0 n\u1ed9p thu\u1ebf hay kh\u1ea5u tr\u1eeb thu\u1ebf. Ngo\u00e0i ra, n\u1ebfu vi ph\u1ea1m \u1edf m\u1ee9c \u0111\u1ed9 nh\u1eb9 th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, n\u1ebfu vi ph\u1ea1m \u1edf m\u1ee9c \u0111\u1ed9 n\u1eb7ng th\u00ec c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/p>\n

\"s\u1eed

C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ea7n b\u1ea3o \u0111\u1ea3m ch\u1eb7t ch\u1ebd, \u0111\u1ed3ng th\u1eddi ph\u1ea3i b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ed7i v\u00e0 kh\u00f4ng c\u1ed1 t\u00ecnh vi ph\u1ea1m ph\u00e1p lu\u1eadt, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t, kinh doanh. Trong \u1ea3nh l\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n Thi\u1ebft b\u1ecb \u0111i\u1ec7n MBT. \u1ea2nh: V\u0168 DUNG<\/p><\/div>\n

\u0110\u1eb7c bi\u1ec7t, vi\u1ec7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n c\u0169ng l\u00e0 h\u00e0nh vi b\u1ea5t h\u1ee3p ph\u00e1p. Tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC t\u1eebng quy \u0111\u1ecbnh, khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-7-2022. Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC thay th\u1ebf kh\u00f4ng lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

\u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a, m\u1ecdi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n. Hay n\u00f3i c\u00e1ch kh\u00e1c, trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c b\u00e1n h\u00e0ng m\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec1u l\u00e0 b\u1ea5t h\u1ee3p ph\u00e1p. Th\u1eadm ch\u00ed, ph\u00e1p lu\u1eadt c\u00f2n quy \u0111\u1ecbnh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n trong c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9; xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.<\/p>\n

Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, trong m\u1ed9t n\u0103m qua, khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t v\u00e0i ch\u1ee5c ngh\u00ecn \u0111\u1ed3ng cho \u0111\u1ebfn v\u00e0i tr\u0103m ngh\u00ecn \u0111\u1ed3ng, th\u1eadm ch\u00ed v\u00e0i tri\u1ec7u \u0111\u1ed3ng, t\u00f4i hay h\u1ecfi ng\u01b0\u1eddi b\u00e1n h\u00e0ng r\u1eb1ng c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng th\u00ec th\u01b0\u1eddng xuy\u00ean nh\u1eadn \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0o. N\u1ebfu mu\u1ed1n c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec ph\u1ea3i tr\u1ea3 th\u00eam 10% gi\u00e1 b\u00e1n, t\u1ee9c l\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u00f2i th\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng n\u1ed9p thu\u1ebf\u00a0GTGT\u00a0\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3.<\/p>\n

R\u1ee7i ro c\u1ee7a b\u00ean mua<\/strong><\/h5>\n

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00f3i chung, doanh nghi\u1ec7p n\u00f3i ri\u00eang khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u1ed3ng th\u1eddi ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n n\u00eau tr\u00ean. Tuy nhi\u00ean, c\u00e1i kh\u00f3 c\u1ee7a doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 r\u1ea5t kh\u00f3 tr\u00e1nh kh\u1ecfi r\u1ee7i ro ph\u00e1p l\u00fd khi v\u00f4 t\u00ecnh ti\u1ebfp nh\u1eadn ph\u1ea3i h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u1ea9n th\u1eadn ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n tr\u00ean trang \u201cTra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n\u201d c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9\u00a0https:\/\/tracuuhoadon.gdt.gov.vn\/main.html, n\u1ebfu nh\u01b0 v\u00ec b\u1ea5t k\u1ef3 l\u00fd do n\u00e0o \u0111\u00f3 m\u00e0 th\u00f4ng tin r\u1ee7i ro ph\u00e1p l\u00fd ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean trang web n\u00e0y.<\/p>\n

Kho\u1ea3n 9, \u0110i\u1ec1u 3 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2022\/N\u0110-CP ng\u00e0y 20-6-2022) quy \u0111\u1ecbnh v\u1ec1 7 tr\u01b0\u1eddng h\u1ee3p \u201cs\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p\u201d v\u00e0 8 tr\u01b0\u1eddng h\u1ee3p \u201cs\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\u201d. C\u00f9ng b\u1ea3n ch\u1ea5t l\u00e0 s\u1ef1 b\u1ea5t h\u1ee3p ph\u00e1p li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, nh\u01b0ng ch\u1ec9 ri\u00eang vi\u1ec7c ph\u00e2n bi\u1ec7t th\u1ebf n\u00e0o gi\u1eefa hai d\u1ea1ng \u201cs\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p\u201d v\u00e0 \u201cs\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n\u201d theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u0169ng kh\u00f4ng h\u1ec1 \u0111\u01a1n gi\u1ea3n.<\/p>\n

N\u1ebfu nh\u01b0 doanh nghi\u1ec7p c\u1ed1 t\u00ecnh sai ph\u1ea1m trong vi\u1ec7c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea3; h\u00f3a \u0111\u01a1n kh\u1ed1ng (h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9); h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh; h\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 hay s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a… th\u00ec r\u00f5 r\u00e0ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd.<\/p>\n

Trong r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, qu\u00e1 kh\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u1eb1ng vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u1eadn \u0111\u01b0\u1ee3c khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 \u201ckh\u00f4ng h\u1ee3p ph\u00e1p\u201d. Ch\u1eb3ng h\u1ea1n nh\u01b0 tr\u01b0\u1eddng h\u1ee3p ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y \u0111\u00e3 b\u1ecb \u201cc\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd\u201d th\u00ec trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng th\u1ec3 bi\u1ebft, nh\u1ea5t l\u00e0 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn h\u00f3a \u0111\u01a1n.<\/p>\n

Hay v\u00e0o th\u1eddi \u0111i\u1ec3m giao d\u1ecbch mua b\u00e1n v\u00e0 giao nh\u1eadn h\u00f3a \u0111\u01a1n th\u00ec doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u00e0n to\u00e0n b\u00ecnh th\u01b0\u1eddng, m\u1ecdi y\u1ebfu t\u1ed1 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ec1u l\u00e0 h\u1ee3p ph\u00e1p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, nh\u01b0ng sau \u0111\u00f3 l\u1ea1i b\u1ecb \u201cc\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p\u201d th\u00ec l\u1ea1i l\u1eadp t\u1ee9c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u201cs\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p\u201d ho\u1eb7c l\u00e0 \u201cs\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\u201d. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady th\u00ec doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ti\u1ebfp nh\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 l\u1ed7i, kh\u00f4ng th\u1ec3 ti\u00ean \u0111o\u00e1n \u0111\u01b0\u1ee3c s\u1ef1 vi\u1ec7c v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi r\u1ee7i ro ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi kh\u00e1c.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, C\u00f4ng v\u0103n s\u1ed1 1798\/TCT-TTKT ng\u00e0y 16-5-2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c \u201cR\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p\u201d, trong \u0111\u00f3 y\u00eau c\u1ea7u c\u00e1c c\u1ee5c thu\u1ebf t\u1eadp trung v\u00e0o vi\u1ec7c r\u00e0 so\u00e1t nh\u1eefng h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n ra c\u1ee7a 524 doanh nghi\u1ec7p trong 3 n\u0103m 2020-2022 v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c\u00a0h\u00f3a\u00a0\u0111\u01a1n n\u00e0y \u0111\u00e3 g\u00e2y ra r\u1ee7i ro ph\u00e1p l\u00fd cho nhi\u1ec1u doanh nghi\u1ec7p kh\u00e1c, trong \u0111\u00f3 c\u00f3 c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ec1 vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n

H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd<\/strong><\/h5>\n

H\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 1798\/TCT-TTKT \u0111\u00e3 g\u00e2y kh\u00f3 d\u1ec5 cho c\u00e1c doanh nghi\u1ec7p l\u00e0 \u201cn\u1ea1n nh\u00e2n\u201d li\u00ean quan \u0111\u1ebfn\u00a0h\u00f3a\u00a0\u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, c\u00f3 th\u1ec3 kh\u00f4ng sai v\u1edbi quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt, nh\u01b0ng l\u1ea1i ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc c\u1ee7a lu\u1eadt. C\u1ee5 th\u1ec3, m\u1ed9t trong nh\u1eefng \u201cnguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 nh\u01b0 sau: \u201cTh\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n \u0111\u1ea1i trong qu\u1ea3n l\u00fd thu\u1ebf; \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, trong \u0111\u00f3 c\u00f3 nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c nguy\u00ean t\u1eafc kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Vi\u1ec7t Nam\u201d.<\/p>\n

\u0110\u1ed3ng th\u1eddi ch\u00ednh lu\u1eadt n\u00e0y c\u0169ng \u0111\u00e3 gi\u1ea3i th\u00edch: \u201cNguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd thu\u1ebf nh\u1eb1m ph\u00e2n t\u00edch c\u00e1c giao d\u1ecbch, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u1ea1o ra t\u1eeb b\u1ea3n ch\u1ea5t giao d\u1ecbch, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00f3\u201d.<\/p>\n

Theo nguy\u00ean l\u00fd c\u01a1 b\u1ea3n th\u00ec n\u1ea1n nh\u00e2n c\u1ee7a vi\u1ec7c vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf hay\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p t\u01b0\u01a1ng t\u1ef1 nh\u01b0 n\u1ea1n nh\u00e2n (b\u1ecb h\u1ea1i) c\u1ee7a t\u1ed9i ph\u1ea1m. Do \u0111\u00f3, c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eefng quy \u0111\u1ecbnh d\u01b0\u1edbi lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a s\u1ef1 vi\u1ec7c nh\u1eb1m ph\u00f2ng, ch\u1ed1ng, x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m, gian l\u1eadn v\u1ec1 thu\u1ebf v\u00e0\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb, nh\u01b0ng \u0111\u1ed3ng th\u1eddi ph\u1ea3i b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ed7i v\u00e0 kh\u00f4ng c\u1ed1 t\u00ecnh vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>(*)<\/sup><\/strong><\/p>\n

(*) \u1ee6y 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; Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>.<\/p>\n

———————<\/p>\n

Qu\u00e2n \u0111\u1ed9i Nh\u00e2n d\u00e2n (Kinh t\u1ebf) 01-8-2023:<\/em><\/strong><\/p>\n

https:\/\/www.qdnd.vn\/kinh-te\/cac-van-de\/rui-ro-phap-ly-khi-su-dung-hoa-don-bat-hop-phap-736924<\/a><\/em><\/p>\n

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

—————–<\/p>\n

B\u00e0i g\u1eedi \u0111i \u0111\u1eb7t ti\u00eau \u0111\u1ec1 l\u00e0\u00a0<\/em><\/strong>\u201cN\u1ea1n nh\u00e2n\u201d s\u1eed d\u1ee5ng h<\/strong>\u00f3a \u0111\u01a1n<\/strong> b\u1ea5t h\u1ee3p ph\u00e1p c\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7. B\u1ecb s\u1eeda l\u1ea1i th\u00e0nh tr\u00e1i ng\u01b0\u1ee3c<\/strong>.<\/em>","protected":false},"excerpt":{"rendered":"

R\u1ee7i ro ph\u00e1p l\u00fd khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (Q\u0110ND) – Ngo\u00e0i nh\u1eefng l\u1ed7i c\u1ed1 \u00fd sai tr\u00e1i trong vi\u1ec7c ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) n\u00f3i chung c\u1ee7a c\u00e1c b\u00ean th\u00ec b\u00ean mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u1ebfp nh\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f2n nhi\u1ec1u […]<\/p>\n","protected":false},"author":1,"featured_media":37503,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[38,53],"class_list":["post-37502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-thue","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n304. 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