{"id":37620,"date":"2023-08-22T15:39:17","date_gmt":"2023-08-22T08:39:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37620"},"modified":"2024-11-18T16:31:29","modified_gmt":"2024-11-18T09:31:29","slug":"4-114-bao-chi-hoang-mang-vi-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-114-bao-chi-hoang-mang-vi-thue\/","title":{"rendered":"4.114. B\u00e1o ch\u00ed hoang mang v\u00ec thu\u1ebf"},"content":{"rendered":"<h4><span style=\"color: #723918;\">B\u00e1o ch\u00ed hoang mang v\u00ec thu\u1ebf<\/span><\/h4>\n<h5><strong>(TN) &#8211; B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 19 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 150\/2010 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed. Nh\u1eefng quy \u0111\u1ecbnh b\u00e3i b\u1ecf n\u00e0y s\u1ebd khi\u1ebfn c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n h\u01a1n trong th\u1eddi gian t\u1edbi.<\/strong><\/h5>\n<h5>Doanh thu qu\u1ea3ng c\u00e1o b\u00e1o ch\u00ed ng\u00e0y c\u00e0ng gi\u1ea3m<\/h5>\n<p>\u0110\u1ea7u n\u0103m 2023, C\u1ee5c B\u00e1o ch\u00ed (B\u1ed9 Th\u00f4ng tin &#8211; Truy\u1ec1n th\u00f4ng) cho bi\u1ebft k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t c\u1ee7a C\u1ee5c B\u00e1o ch\u00ed v\u1edbi 158 c\u01a1 quan b\u00e1o ch\u00ed in v\u00e0 \u0111i\u1ec7n t\u1eed cho th\u1ea5y, trong 2 n\u0103m \u0111\u1ea1i d\u1ecbch, t\u1ed5ng doanh thu c\u1ee7a nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u1ec1u gi\u1ea3m.<\/p>\n<p>Trong \u0111\u00f3, t\u1ed5ng doanh thu kh\u1ed1i b\u00e1o trong n\u0103m 2021 gi\u1ea3m 30,6% so v\u1edbi n\u0103m 2020, t\u1eeb 2.855 t\u1ec9 \u0111\u1ed3ng xu\u1ed1ng 1.952 t\u1ec9 \u0111\u1ed3ng. T\u1ed5ng doanh thu kh\u1ed1i t\u1ea1p ch\u00ed t\u1eeb 307 t\u1ec9 \u0111\u1ed3ng n\u0103m 2019 gi\u1ea3m c\u00f2n 259 t\u1ec9 \u0111\u1ed3ng trong n\u0103m 2020 v\u00e0 n\u0103m 2021 ti\u1ebfp t\u1ee5c gi\u1ea3m m\u1ea1nh chi\u0309 c\u00f2n 170 t\u1ec9 \u0111\u1ed3ng.<\/p>\n<div id=\"attachment_37621\" class=\"wp-caption alignright\" style=\"width: auto\"><img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid wp-image-37621 size-medium\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-12-450x280.png\" alt=\"B\u00e1o ch\u00ed hoang mang v\u00ec thu\u1ebf\" width=\"450\" height=\"280\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-12-450x280.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-12-768x477.png 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-12.png 945w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><p class=\"wp-caption-text\">C\u01a1 quan b\u00e1o ch\u00ed s\u1ebd th\u00eam kh\u00f3 kh\u0103n khi B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 150\/2010 v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00e1o ch\u00ed m\u00e0 ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn k\u1ecbp th\u1eddi v\u00e0 ph\u00f9 h\u1ee3p &#8211; KH\u1ea2 H\u00d2A<\/p><\/div>\n<p>Theo \u0111\u1ea1i di\u1ec7n C\u1ee5c B\u00e1o ch\u00ed, c\u00f3 m\u1ed9t th\u1ef1c t\u1ebf r\u1eb1ng d\u00f9 l\u00e0 b\u00e1o in, b\u00e1o \u0111i\u1ec7n t\u1eed hay ph\u00e1t thanh, truy\u1ec1n h\u00ecnh, th\u00ec v\u1eabn ch\u1ee7 y\u1ebfu d\u1ef1a kh\u00e1 nhi\u1ec1u v\u00e0o ngu\u1ed3n thu qu\u1ea3ng c\u00e1o. Doanh thu t\u1eeb qu\u1ea3ng c\u00e1o lu\u00f4n chi\u1ebfm tr\u00ean 60%, th\u1eadm ch\u00ed v\u1edbi m\u1ed9t s\u1ed1 c\u01a1 quan b\u00e1o ch\u00ed l\u00e0 90%. Th\u1ebf nh\u01b0ng, ngu\u1ed3n thu n\u00e0y gi\u1edd \u0111\u00e2y s\u1ee5t gi\u1ea3m nghi\u00eam tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u00e1o in. \u0110\u1ea1i di\u1ec7n c\u01a1 quan qu\u1ea3n l\u00fd b\u00e1o ch\u00ed cho r\u1eb1ng n\u1ebfu chi\u0309 tr\u00f4ng ch\u1edd v\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o qu\u1ea3ng c\u00e1o, c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed s\u1ebd lu\u00f4n ph\u1ea3i \u0111\u1ed1i di\u1ec7n v\u1edbi nguy c\u01a1 s\u1ee5t gi\u1ea3m doanh thu. \u0110i\u1ec1u n\u00e0y di\u1ec5n ra trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p (DN) ng\u00e0y c\u00e0ng ti\u0300m \u0111\u1ebfn c\u00e1c n\u1ec1n t\u1ea3ng m\u1ea1ng x\u00e3 h\u1ed9i nh\u01b0 Facebook, Google\u2026<\/p>\n<p>Theo c\u00e1c b\u00e1o ph\u1ea3n \u00e1nh th\u00ec th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n, ph\u00e1t h\u00e0nh c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c b\u00e1o \u0111\u1ec1u b\u1ecb l\u1ed7, ch\u1ec9 c\u00f3 l\u00e3i \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0 s\u1ef1 ki\u1ec7n, t\u00e0i ch\u00ednh\u2026 m\u00e0 n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1o ch\u00ed l\u00e0 \u0111i\u1ec1u b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n<p>Th\u1ebf nh\u01b0ng, Th\u00f4ng t\u01b0 150\/2010 (TT150) v\u1eeba m\u1edbi b\u00e3i b\u1ecf khi\u1ebfn c\u01a1 quan b\u00e1o ch\u00ed c\u00e0ng th\u00eam kh\u00f3 kh\u0103n. K\u1ebf to\u00e1n m\u1ed9t \u0111\u01a1n v\u1ecb b\u00e1o ch\u00ed cho bi\u1ebft, TT150 tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u01a1 quan b\u00e1o ch\u00ed khi cho ph\u00e9p tr\u01b0\u1eddng h\u1ee3p b\u00e1n b\u00e1o v\u00e0 qu\u1ea3ng c\u00e1o kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp chi ph\u00ed, n\u00ean ph\u1ea3i t\u00ednh chung ph\u1ea7n thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0 thu t\u00e0i ch\u00ednh, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed9i th\u1ea3o, s\u1ef1 ki\u1ec7n.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, TT150 cho ph\u00e9p c\u01a1 quan b\u00e1o ch\u00ed \u0111\u01b0\u1ee3c t\u00ednh &#8220;chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng b\u00e1o th\u1ef1c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p&#8221;.<\/p>\n<p>Nh\u1edd th\u00f4ng t\u01b0 n\u00e0y m\u00e0 c\u01a1 quan b\u00e1o m\u1edbi \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu nh\u1eadp \u1ed5n \u0111\u1ecbnh cho c\u00e1n b\u1ed9 ph\u00f3ng vi\u00ean l\u00e0m vi\u1ec7c. Th\u1ebf nh\u01b0ng nay TT150 b\u00e3i b\u1ecf, c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed ch\u01b0a bi\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00e0o. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn c\u1ee7a c\u00e1n b\u1ed9 ph\u00f3ng vi\u00ean v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 th\u00ec s\u1ebd r\u1ea5t thi\u1ec7t th\u00f2i cho c\u01a1 quan b\u00e1o ch\u00ed c\u00f3 t\u1ef1 ch\u1ee7 kinh ph\u00ed, kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong c\u01a1 quan b\u00e1o ch\u00ed s\u1eafp t\u1edbi c\u00f3 nguy c\u01a1 s\u1ebd c\u00f2n gi\u1ea3m m\u1ea1nh.<\/p>\n<p>Trao \u0111\u1ed5i v\u1ec1 vi\u1ec7c c\u01a1 quan b\u00e1o ch\u00ed s\u1ebd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00e0o sau khi TT150 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf, \u0111\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft s\u1ebd c\u00f3 ph\u1ea3n h\u1ed3i s\u1edbm.<\/p>\n<p>KH\u1ea2 H\u00d2A<\/p>\n<h5>G\u00e1nh n\u1eb7ng thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng<\/h5>\n<p>\u00d4ng Nguy\u1ec5n Ng\u1ecdc T\u00fa, gi\u1ea3ng vi\u00ean Tr\u01b0\u1eddng \u0110H Kinh doanh v\u00e0 c\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i, cho bi\u1ebft v\u00e0o nh\u1eefng n\u0103m 1999 &#8211; 2000, r\u1ea5t nhi\u1ec1u c\u01a1 quan b\u00e1o ch\u00ed ph\u1ea3n \u00e1nh kh\u00f3 kh\u0103n khi th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf TNDN.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m \u0111\u00f3, c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed n\u1ed9p thu\u1ebf, cu\u1ed1i n\u0103m s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i m\u1ed9t kho\u1ea3n, n\u00ean c\u00f3 l\u1ed7 \u0111i n\u1eefa c\u0169ng \u0111\u00e3 ph\u1ea3i\u00a0n\u1ed9p thu\u1ebf\u00a0r\u1ed3i. \u0110\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng kh\u00f3 kh\u0103n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh TT150, l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 th\u1ef1c hi\u1ec7n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed g\u1ed3m b\u00e1o in, b\u00e1o h\u00ecnh, b\u00e1o n\u00f3i. Ngo\u00e0i ra, ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng b\u00e1o c\u0169ng kh\u00e1c nhau nh\u01b0 t\u1ef1 ch\u1ee7 kinh ph\u00ed, t\u1ef1 ch\u1ee7 m\u1ed9t ph\u1ea7n hay ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p. Ch\u00ednh v\u00ec v\u1eady, thu nh\u1eadp, h\u1ea1ch to\u00e1n kh\u00e1c nhau n\u00ean TT150 \u0111\u00e3 g\u1ee1 b\u1ecf nh\u1eefng v\u01b0\u1edbng m\u1eafc, th\u00e1o g\u1ee1 nh\u1eefng kh\u00f3 kh\u0103n cho c\u01a1 quan b\u00e1o ch\u00ed, nh\u1ea5t l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 thu.<\/p>\n<p>&#8220;B\u1ed9 T\u00e0i ch\u00ednh c\u0103n c\u1ee9 theo lu\u1eadt Thu\u1ebf GTGT, lu\u1eadt Thu\u1ebf TNDN s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2013 th\u00ec c\u0169ng c\u1ea7n s\u1eeda \u0111\u1ed5i b\u1ed5 sung TT150 cho ph\u00f9 h\u1ee3p ch\u1ee9 kh\u00f4ng n\u00ean b\u00e3i b\u1ecf c\u1ea3 th\u00f4ng t\u01b0. C\u01a1 quan b\u00e1o ch\u00ed l\u00e0 c\u01a1 quan \u0111\u1eb7c th\u00f9, c\u00f2n mang t\u00ednh ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i s\u00e2u s\u1eafc, do \u0111\u00f3 c\u1ea7n c\u00f3 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ri\u00eang, ch\u1ee9 t\u00ednh chung nh\u01b0 DN th\u00ec c\u1ea7n xem x\u00e9t m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n. N\u1ebfu kh\u00f4ng, s\u1ebd g\u00e2y g\u00e1nh n\u1eb7ng thu\u1ebf cho c\u01a1 quan b\u00e1o ch\u00ed&#8221;, \u00f4ng T\u00fa nh\u1ea5n m\u1ea1nh v\u00e0 d\u1eabn ch\u1ee9ng c\u01a1 quan b\u00e1o ch\u00ed c\u00f3 ho\u1ea1t \u0111\u1ed9ng v\u1eeba kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (b\u00e1n b\u00e1o) nh\u01b0ng c\u0169ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 qu\u1ea3ng c\u00e1o, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n<p>TT150 quy \u0111\u1ecbnh &#8220;b\u00e1o t\u1ef1 \u0111\u1ea3m b\u1ea3o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a b\u00e1o v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT&#8221;. Do \u0111\u00f3, n\u1ebfu b\u1ecf quy \u0111\u1ecbnh n\u00e0y th\u00ec s\u1ebd b\u1ea5t c\u1eadp cho b\u00e1o.<\/p>\n<p>T\u01b0\u01a1ng t\u1ef1, TT150 cho ph\u00e9p: &#8220;Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a b\u00e1o l\u00e0 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng b\u00e1o th\u1ef1c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p&#8221;.<\/p>\n<p>Theo \u00f4ng Nguy\u1ec5n Ng\u1ecdc T\u00fa, c\u01a1 quan b\u00e1o ch\u00ed l\u00fac th\u00ec \u0111\u01b0\u1ee3c xem nh\u01b0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t DN, nh\u01b0ng l\u00fac th\u00ec xem l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu. N\u1ebfu \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh DN th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7. Th\u1ebf nh\u01b0ng, n\u1ebfu \u1edf g\u00f3c \u0111\u1ed9 s\u1ef1 nghi\u1ec7p c\u00f3 thu th\u00ec h\u1ec7 s\u1ed1 l\u01b0\u01a1ng n\u0103ng su\u1ea5t, ti\u1ec1n l\u00e0m \u0111\u00eam\u2026 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed l\u01b0\u01a1ng tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn thu nh\u1eadp sau thu\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o ch\u00ed t\u0103ng v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN nhi\u1ec1u h\u01a1n so v\u1edbi c\u00e1c DN kh\u00e1c c\u00f3 doanh thu t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. Hi\u1ec7n TT150 ch\u00ednh th\u1ee9c b\u1ecb b\u00e3i b\u1ecf th\u00ec c\u1ea7n c\u00f3 th\u00f4ng t\u01b0 kh\u00e1c thay th\u1ebf, ch\u1ee9 kh\u00f4ng s\u1ebd g\u1eb7p l\u00fang t\u00fang trong kh\u00e2u th\u1ef1c hi\u1ec7n. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 g\u00e2y ra b\u1ea5t c\u1eadp \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c thanh, ki\u1ec3m tra c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ed1i v\u1edbi b\u00e1o ch\u00ed. L\u00fac n\u00e0y x\u00e1c \u0111\u1ecbnh c\u01a1 quan b\u00e1o ch\u00ed l\u00e0 DN hay s\u1ef1 nghi\u1ec7p c\u00f3 thu \u0111\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh cho ch\u00ednh x\u00e1c.<\/p>\n<p><em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <strong><a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a><\/strong>, cho r\u1eb1ng vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf TT150 v\u00e0 cho bi\u1ebft c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t theo lu\u1eadt Thu\u1ebf GTGT, lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh l\u00e0 \u0111\u00fang tinh th\u1ea7n th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt. Trong c\u00e1c quy \u0111\u1ecbnh c\u1ee7a 2 lu\u1eadt thu\u1ebf n\u00eau tr\u00ean, th\u00ec t\u1ea5t c\u1ea3 lo\u1ea1i h\u00ecnh DN, t\u1ed5 ch\u1ee9c \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh chung t\u1ea5t c\u1ea3 doanh thu trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. V\u00ec v\u1eady, c\u00e1c b\u00e1o t\u1ea5t nhi\u00ean c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1. V\u00ed d\u1ee5 nh\u01b0 thu nh\u1eadp t\u1eeb qu\u1ea3ng c\u00e1o, doanh thu t\u00e0i ch\u00ednh, h\u1ed9i th\u1ea3o, s\u1ef1 ki\u1ec7n\u2026 th\u00ec c\u0169ng t\u00ednh chung v\u00e0o thu nh\u1eadp v\u00e0 \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed cho t\u1ea5t c\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan b\u00e1o. T\u01b0\u01a1ng t\u1ef1, khi \u0111\u00e3 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t theo lu\u1eadt th\u00ec m\u1ecdi chi ph\u00ed c\u1ee7a b\u00e1o c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p, bao g\u1ed3m chi ph\u00ed l\u01b0\u01a1ng th\u1ef1c t\u1ebf tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed chung tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.\u00a0<\/em><\/p>\n<p><em>V\u1edbi m\u1ed9t DN hay t\u1ed5 ch\u1ee9c n\u00e0o t\u1ef1 kinh doanh, t\u1ef1 \u0111\u1ea3m b\u1ea3o kinh ph\u00ed th\u00ec c\u00e1c chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf. Trong \u0111\u00f3, c\u01a1 ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng, \u0111\u00e3i ng\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 do t\u1ed5 ch\u1ee9c t\u1ef1 quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1edbi c\u01a1 quan b\u00e1o ch\u00ed kh\u00f4ng l\u1ea5y t\u1eeb ng\u00e2n s\u00e1ch \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean th\u00ec t\u1ea1i sao ph\u1ea3i h\u1ea1n ch\u1ebf ch\u1ec9 theo ng\u1ea1ch b\u1eadc \u00e1p d\u1ee5ng cho vi\u00ean ch\u1ee9c nh\u00e0 n\u01b0\u1edbc? N\u1ebfu v\u1eady l\u00e0m sao thu h\u00fat \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u phi l\u00fd. N\u1ebfu c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ecbnh ngh\u0129a b\u00e1o ch\u00ed l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh kinh doanh kh\u00e1c bi\u1ec7t th\u00ec ph\u1ea3i n\u00eau r\u00f5 theo quy \u0111\u1ecbnh, \u0111i\u1ec1u lu\u1eadt n\u00e0o? N\u1ebfu kh\u00f4ng th\u00ec b\u00e1o ch\u00ed t\u1ef1 ch\u1ee7 v\u1ec1 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng (kh\u00f4ng h\u01b0\u1edfng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc) th\u00ec s\u1ebd \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt Thu\u1ebf GTGT v\u00e0 lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/em><\/p>\n<p><em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <strong><a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a><\/strong><\/em><\/p>\n<p><strong>Thanh Xu\u00e2n \u2013 Mai Ph\u01b0\u01a1ng<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>Thanh<\/em><\/strong><strong><em> ni\u00ean<\/em><\/strong><strong><em> (Kinh<\/em><\/strong><strong><em> t\u1ebf<\/em><\/strong><strong><em>) ng\u00e0y <\/em><\/strong><strong><em>22-8<\/em><\/strong><strong><em>-2023:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/thanhnien.vn\/bao-chi-hoang-mang-vi-thue-185230821235822179.htm\"><em>https:\/\/thanhnien.vn\/bao-chi-hoang-mang-vi-thue-185230821235822179.htm<\/em><\/a><\/p>\n<p><em>(<\/em><em>356\/1.663<\/em><em>) #TNDN #VAT #GTGT<\/em>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o ch\u00ed hoang mang v\u00ec thu\u1ebf (TN) &#8211; B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 19 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 150\/2010 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed. Nh\u1eefng quy \u0111\u1ecbnh b\u00e3i b\u1ecf n\u00e0y s\u1ebd khi\u1ebfn c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed g\u1eb7p [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":37621,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-37620","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>4.114. B\u00e1o ch\u00ed hoang mang v\u00ec thu\u1ebf - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"B\u00e1o ch\u00ed hoang mang v\u00ec thu\u1ebf | B\u1ed9 T\u00e0i ch\u00ednh ra Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed...\" \/>\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\/4-114-bao-chi-hoang-mang-vi-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.114. 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