{"id":37920,"date":"2023-09-20T13:47:32","date_gmt":"2023-09-20T06:47:32","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37920"},"modified":"2024-10-21T14:15:56","modified_gmt":"2024-10-21T07:15:56","slug":"3-583-thue-voi-co-quan-bao-chi-khong-nen-quy-dinh-nhu-doanh-nghiep-thong-thuong","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-583-thue-voi-co-quan-bao-chi-khong-nen-quy-dinh-nhu-doanh-nghiep-thong-thuong\/","title":{"rendered":"3.583. “Thu\u1ebf v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed kh\u00f4ng n\u00ean quy \u0111\u1ecbnh nh\u01b0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng”"},"content":{"rendered":"

“Thu\u1ebf v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed kh\u00f4ng n\u00ean quy \u0111\u1ecbnh nh\u01b0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng”<\/span><\/h4>\n
(KDPT) – Vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh Ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 19\/TT-BTC, \u0111\u1ed3ng th\u1eddi b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 150\/2010 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed nh\u01b0ng kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u1ea9y c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed v\u00e0o t\u00ecnh th\u1ebf l\u00fang t\u00fang trong th\u1ef1c hi\u1ec7n.<\/strong><\/h5>\n
Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed<\/strong><\/h5>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12, Lu\u1eadt thu\u1ebf TNDN s\u1ed1 14\/2008\/QH12 ng\u00e0y 3\/6\/2008; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2006\/N\u0110-CP ng\u00e0y 25\/4\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, bi\u00ean ch\u1ebf v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (SNCL), ng\u00e0y 27\/9\/2010, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 150\/2010\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed.<\/p>\n

V\u1ec1 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (trong \u0111\u00f3 c\u00f3 c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed –\u00a0PV<\/em>), ng\u00e0y 21\/6\/2021, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/8\/2021) quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (SNCL) b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb SNCL theo 4 nh\u00f3m.<\/p>\n

Nh\u00f3m 1 l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb SNCL t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0. Nh\u00f3m 2 l\u00e0 \u0111\u01a1n v\u1ecb SNCL t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng theo k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 doanh nghi\u1ec7p. Nh\u00f3m 3 l\u00e0 \u0111\u01a1n v\u1ecb t\u1ef1 \u0111\u1ea3m b\u1ea3o m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean. Nh\u00f3m 4 l\u00e0 \u0111\u01a1n v\u1ecb do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean, chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng theo v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, ch\u1ee9c danh, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng, v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n

Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW th\u00ec \u0111\u01a1n v\u1ecb SNCL chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng theo ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng, v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n\n\n\n\n
\"Thu\u1ebf<\/td>\n<\/tr>\n
Thu\u1ebf v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed kh\u00f4ng n\u00ean quy \u0111\u1ecbnh nh\u01b0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. (\u1ea2nh minh ho\u1ea1)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u00e0y 19\/6\/2013, Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt thu\u1ebf GTGT s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12 v\u00e0 Lu\u1eadt thu\u1ebf TNDN s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt TNDN s\u1ed1 14\/2008\/QH12. Theo \u0111\u00f3, quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 150\/2010\/TT-BTC kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a c\u00e1c Lu\u1eadt thu\u1ebf GTGT, thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 quy tr\u00ecnh x\u00e2y d\u1ef1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt (VBQPPL) t\u1ea1i Lu\u1eadt Ban h\u00e0nh VBQPPL, ng\u00e0y 15\/11\/2022, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 11892\/BTC-CST g\u1eedi xin \u00fd ki\u1ebfn c\u00e1c b\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan, UBND c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, VCCI v\u1ec1 d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 150\/2010\/TT-BTC; \u0111\u1ed3ng th\u1eddi \u0111\u0103ng d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh. Ng\u00e0y 3\/4\/2023, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 19\/2023\/TT-BTC b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 150\/2010\/TT-BTC.<\/p>\n

Nh\u1eefng \u0111i\u1ec3m t\u00edch c\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 150 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t, k\u1ebf th\u1eeba<\/strong><\/h5>\n

Theo ph\u00e2n t\u00edch c\u1ee7a c\u00e1c chuy\u00ean gia l\u00e0m ch\u00ednh s\u00e1ch, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n nay, nhi\u1ec1u quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 150 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. Hi\u1ec7n t\u1ea1i, c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed \u0111ang th\u1ef1c hi\u1ec7n theo Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf GTGT s\u1ed1 31\/2013\/QH13 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf TNDN s\u1ed1 32\/2013\/QH13. C\u1ee5 th\u1ec3:<\/p>\n

V\u1edbi thu\u1ebf GTGT, \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1eeb kh\u1ea5u tr\u1eeb sang t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, th\u00ec c\u01a1 quan b\u00e1o ch\u00ed t\u1ef1 \u0111\u1ea3m b\u1ea3o m\u1ed9t ph\u1ea7n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1ea5p thu\u1eadn chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT. Trong khi \u0111\u00f3, theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 Lu\u1eadt s\u1ed1 31\/2013\/QH13, \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT sang kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf TNDN, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN, kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 150 c\u0169ng kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00e3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean th\u1ef1c t\u1ebf m\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT, thu\u1ebf TNDN hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt; minh b\u1ea1ch, d\u1ec5 hi\u1ec3u, d\u1ec5 th\u1ef1c hi\u1ec7n.<\/p>\n

Tuy nhi\u00ean, theo d\u00f5i v\u1ec1 b\u1ed1i c\u1ea3nh kinh t\u1ebf x\u00e3 h\u1ed9i v\u00e0 c\u0169ng l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u1eefng n\u0103m ban h\u00e0nh Th\u00f4ng t\u01b0 150 v\u00e0 th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Th\u00f4ng t\u01b0 19 \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed, ch\u00fang ta s\u1ebd th\u1ea5y c\u00f3 nhi\u1ec1u \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng nhau.<\/p>\n

C\u1ee5 th\u1ec3, th\u1eddi \u0111i\u1ec3m \u0111\u00f3, th\u1ebf gi\u1edbi v\u00e0 Vi\u1ec7t Nam \u0111ang \u1edf trong giai \u0111o\u1ea1n kh\u1ee7ng ho\u1ea3ng kinh t\u1ebf, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed v\u1eeba kh\u00f3 kh\u0103n v\u1ec1 ngu\u1ed3n t\u00e0i ch\u00ednh, v\u1eeba kh\u00f3 kh\u0103n khi \u00e1p d\u1ee5ng lu\u1eadt thu\u1ebf GTGT v\u00e0 TNDN. Kh\u00f4ng c\u1ea7n bi\u1ebft l\u1ed7 hay l\u00e3i, c\u01a1 quan b\u00e1o ch\u00ed ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc, \u0111\u1ebfn cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n, n\u1ebfu l\u1ed7 m\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i m\u1ed9t kho\u1ea3n. \u0110\u1ec3 gi\u1ea3m b\u1edbt kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 150\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed. C\u0169ng nh\u1edd v\u1eadn d\u1ee5ng th\u00f4ng t\u01b0 n\u00e0y, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi l\u00e0m b\u00e1o, doanh thu c\u1ee7a b\u00e1o ch\u00ed \u0111\u00e3 h\u1ee3p l\u00fd h\u01a1n.<\/p>\n

Trong \u0111\u00f3, Th\u00f4ng t\u01b0 150 quy \u0111\u1ecbnh: “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”.<\/p>\n

M\u1eb7t kh\u00e1c, m\u1ed7i c\u01a1 quan b\u00e1o ch\u00ed c\u00f3 ngu\u1ed3n t\u00e0i ch\u00ednh kh\u00e1c nhau nh\u01b0 t\u1ef1 ch\u1ee7 kinh ph\u00ed, t\u1ef1 ch\u1ee7 m\u1ed9t ph\u1ea7n hay \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p. V\u00ec v\u1eady, Th\u00f4ng t\u01b0 150 \u0111\u00e3 g\u1ee1 b\u1ecf nh\u1eefng v\u01b0\u1edbng m\u1eafc, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed th\u1eddi \u0111i\u1ec3m \u0111\u00f3 b\u1eb1ng vi\u1ec7c cho ph\u00e9p: “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”.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, Th\u00f4ng t\u01b0 150 quy \u0111\u1ecbnh kho\u1ea3n b\u00e1o bi\u1ebfu, t\u1eb7ng kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN. B\u1edfi l\u1ebd c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed ph\u1ea3i b\u1ecf m\u1ed9t ph\u1ea7n chi ph\u00ed c\u1ee7a t\u00f2a so\u1ea1n \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho kho\u1ea3n thu\u1ebf \u0111\u00f3. Nay Th\u00f4ng t\u01b0 19 quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb t\u1eeb c\u00e1c thu nh\u1eadp kh\u00e1c, nh\u01b0 v\u1eady l\u00e0m cho thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed ch\u00ed t\u0103ng l\u00ean, \u0111i\u1ec1u \u0111\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c thu\u1ebf TNDN t\u0103ng l\u00ean v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed s\u1ebd gi\u1ea3m \u0111i.<\/p>\n

Nh\u1eefng ng\u01b0\u1eddi l\u00e0m b\u00e1o h\u1eb3n r\u1ea5t r\u00f5, trong 10 n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, s\u1ee9c \u00e9p v\u1ec1 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed r\u1ea5t l\u1edbn, nh\u1ea5t l\u00e0 khi m\u1ea1ng x\u00e3 h\u1ed9i thu h\u00fat m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn s\u1ed1 \u0111\u1ed9c gi\u1ea3 v\u00e0 qu\u1ea3ng c\u00e1o. Trong khi \u0111\u00f3, v\u1edbi c\u00e1c c\u01a1 quan b\u00e1o v\u00e0 t\u1ea1p ch\u00ed Vi\u1ec7t Nam, ngu\u1ed3n doanh thu v\u1eabn ch\u1ee7 y\u1ebfu l\u00e0 d\u1ef1a v\u00e0o qu\u1ea3ng c\u00e1o. Tr\u01b0\u1edbc \u0111\u00e2y, doanh thu qu\u1ea3ng c\u00e1o \u1edf c\u00e1c c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed th\u01b0\u1eddng chi\u1ebfm kho\u1ea3ng t\u1eeb 60% \u0111\u1ebfn 90% nh\u01b0ng nay b\u1ecb gi\u1ea3m nghi\u00eam tr\u1ecdng. \u0110\u1eb7c bi\u1ec7t, kh\u1ea3o s\u00e1t 159 c\u01a1 quan b\u00e1o ch\u00ed c\u1ee7a C\u1ee5c B\u00e1o ch\u00ed, B\u1ed9 Th\u00f4ng tin truy\u1ec1n th\u00f4ng trong 2 n\u0103m \u0111\u1ea1i d\u1ecbch Covid-19 ( 2020 – 2021) cho th\u1ea5y, doanh thu c\u1ee7a c\u01a1 quan b\u00e1o gi\u1ea3m 30,6%; doanh thu t\u1eeb c\u00e1c \u0111\u00e0i ph\u00e1t thanh truy\u1ec1n h\u00ecnh gi\u1ea3m 10%. C\u00f2n doanh thu \u1edf c\u00e1c t\u1ea1p ch\u00ed th\u00ec gi\u1ea3m r\u1ea5t l\u1edbn, th\u1eadm ch\u00ed c\u00f3 nh\u1eefng t\u1ea1p ch\u00ed chuy\u00ean ng\u00e0nh gi\u1ea3m t\u1edbi 70% – 80%.<\/p>\n

Do v\u1eady, c\u00e1c c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed r\u1ea5t c\u1ea7n \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3, chia s\u1ebb, th\u1ea5u hi\u1ec3u, gi\u1ed1ng nh\u01b0 Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 nhi\u1ec1u ch\u00ednh s\u00e1ch gi\u00fap doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n. B\u1ed9 T\u00e0i ch\u00ednh n\u00ean c\u00e2n nh\u1eafc v\u00e0 c\u00f3 s\u1ef1 k\u1ebf th\u1eeba nh\u1eefng \u0111i\u1ec3m t\u00edch c\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 150, t\u1eeb \u0111\u00f3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf hi\u1ec7n nay c\u1ee7a c\u00e1c c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed, ch\u1ee9 kh\u00f4ng n\u00ean b\u00e3i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 c\u0169.<\/p>\n

B\u1edfi l\u1ebd, c\u01a1 quan b\u00e1o ch\u00ed l\u00e0 c\u01a1 quan mang t\u00ednh \u0111\u1eb7c th\u00f9, ngo\u00e0i vi\u1ec7c ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t doanh nghi\u1ec7p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00f3 ngu\u1ed3n t\u00e0i ch\u00ednh th\u00ec c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i theo t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ho\u1eb7c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, \u0111o\u00e0n th\u1ec3.<\/p>\n

H\u01a1n n\u1eefa, trong c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed, c\u00f3 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh ch\u00ednh tr\u1ecb, ngo\u1ea1i giao nh\u01b0 b\u00e1n b\u00e1o, bi\u1ebfu b\u00e1o kh\u00f4ng \u0111em l\u1ea1i doanh thu v\u00e0 l\u1ee3i nhu\u1eadn n\u00ean kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT; nh\u01b0ng c\u0169ng c\u00f3 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 qu\u1ea3ng c\u00e1o, h\u1ed9i th\u1ea3o, t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n\u2026ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT v\u00e0 TNDN. Do \u0111\u00f3, c\u1ea7n c\u00f3 s\u1ef1 h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00f3 s\u1ef1 \u01b0u ti\u00ean nh\u1ea5t \u0111\u1ecbnh ch\u1ee9 kh\u00f4ng n\u00ean t\u00ednh chung nh\u01b0 m\u1ed9t doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.<\/p>\n

C\u1ea7n x\u00e1c \u0111\u1ecbnh b\u00e1o ch\u00ed l\u00e0 doanh nghi\u1ec7p hay \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu<\/strong><\/h5>\n

Ti\u1ebfn s\u1ef9 Nguy\u1ec5n Ng\u1ecdc T\u00fa, gi\u1ea3ng vi\u00ean tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh doanh v\u00e0 c\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i, \u0111\u1ed3ng th\u1eddi l\u00e0 nguy\u00ean t\u1ed5ng bi\u00ean t\u1eadp m\u1ed9t t\u1ea1p ch\u00ed ng\u00e0nh T\u00e0i ch\u00ednh cho r\u1eb1ng, 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 doanh nghi\u1ec7p, l\u00fac th\u00ec xem l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu.<\/p>\n

N\u1ebfu \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh doanh nghi\u1ec7p 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 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh 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 doanh nghi\u1ec7p kh\u00e1c c\u00f3 doanh thu t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

Hi\u1ec7n Th\u00f4ng t\u01b0 150 b\u1ecb b\u00e3i b\u1ecf th\u00ec c\u1ea7n c\u00f3 th\u00f4ng t\u01b0 kh\u00e1c thay th\u1ebf, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 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 \u0111i\u1ec1u n\u00e0y c\u00f2n 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. 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

\u00dd ki\u1ebfn c\u1ee7a Lu\u1eadt s\u01b0<\/span><\/a>\u00a0<\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>, cho r\u1eb1ng vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 150 v\u00e0 c\u00e1c qui \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 19\/2023 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t theo lu\u1eadt thu\u1ebf GTGT v\u00e0 lu\u1eadt thu\u1ebf TNDN l\u00e0 \u0111\u00fang tinh th\u1ea7n th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, theo c\u00e1c qui \u0111\u1ecbnh c\u1ee7a 2 lu\u1eadt thu\u1ebf n\u00f3i tr\u00ean th\u00ec t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, 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 c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u01b0\u1ee3ng t\u1ef1.<\/em><\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
Lu\u1eadt s\u01b0<\/a>\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>, (\u1ea2nh:\u00a0ANVI Law<\/span><\/a><\/strong>)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo \u0111\u00f3, c\u00e1c ngu\u1ed3n thu nh\u1eadp t\u1eeb qu\u1ea3ng c\u00e1o, doanh thu t\u00e0i ch\u00ednh, h\u1ed9i th\u1ea3o, t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n\u2026 c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh chung v\u00e0o thu nh\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed cho t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed. Khi \u0111\u00e3 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t theo Lu\u1eadt qui \u0111\u1ecbnh th\u00ec m\u1ecdi chi ph\u00ed c\u1ee7a c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed khi c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7, trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 chi ph\u00ed l\u01b0\u01a1ng th\u1ef1c t\u1ebf chi 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.<\/p>\n

V\u1edbi m\u1ed9t doanh nghi\u1ec7p hay t\u1ed5 ch\u1ee9c n\u00e0o t\u1ef1 kinh doanh, t\u1ef1 \u0111\u1ea3m b\u1ea3o kinh ph\u00ed, 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 ngu\u1ed3n t\u00e0i ch\u00ednh 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 c\u01a1 quan b\u00e1o ch\u00ed thu h\u00fat \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1ebfu c\u01a1 quan thu\u1ebf \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? C\u00f2n n\u1ebfu qui \u0111\u1ecbnh c\u00e1c c\u01a1 quan b\u00e1o, t\u1ea1p 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 nh\u01b0 doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt Thu\u1ebf GTGT v\u00e0 lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/p>\n

C\u00f9ng quan \u0111i\u1ec3m tr\u00ean, \u00f4ng Nguy\u1ec5n Ng\u1ecdc Vi\u1ec7t, \u0111\u1ea1i di\u1ec7n cho C\u00f4ng ty TNHH Ch\u00ednh Ngh\u0129a Lu\u1eadt, cho r\u1eb1ng b\u00e1o ch\u00ed l\u00e0 c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu, \u0111\u1ea3m b\u1ea3o m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed. N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u00ec kh\u00f4ng ph\u1ee5 thu\u1ed9c s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p; c\u00f2n n\u1ebfu ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed \u0111\u01b0\u1ee3c xem nh\u01b0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n nh\u01b0 m\u1ed9t doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. Hi\u1ec7n t\u1ea1i, Th\u00f4ng t\u01b0 150 \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf nh\u01b0ng kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u00ean \u0111\u00e3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf TNDN khi\u1ebfn cho c\u00e1c c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed \u0111ang r\u1ea5t lung t\u00fang, ch\u01b0a bi\u1ebft l\u00e0m c\u00e1ch n\u00e0o cho \u0111\u00fang. Do \u0111\u00f3, nh\u00e0 n\u01b0\u1edbc c\u1ea7n qui \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111\u1ec3 trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p khi ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 thay \u0111\u1ed5i, vi\u1ec7c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed v\u1eabn \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed gi\u1ea3m b\u1edbt kh\u00f3 kh\u0103n trong \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n t\u1ea1i.<\/p>\n

Trong th\u00f4ng c\u00e1o b\u00e1o ch\u00ed m\u1edbi nh\u1ea5t ng\u00e0y 9\/9\/2023, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft v\u1eeba nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh c\u1ee7a m\u1ed9t s\u1ed1 c\u01a1 quan b\u00e1o ch\u00ed v\u1ec1 vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 19\/TT-BTC\/2023 b\u00e3i b\u1ecf th\u00f4ng t\u01b0 s\u1ed1 150\/TT-BTC\/2023 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\u00e1c c\u01a1 quan b\u00e1o ch\u00ed g\u00e2y kh\u00f3 kh\u0103n cho c\u01a1 quan b\u00e1o ch\u00ed.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh b\u00e0y t\u1ecf mong mu\u1ed1n nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng theo c\u01a1 ch\u1ebf nh\u01b0 doanh nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi Ngh\u1ecb quy\u1ebft s\u1ed1 27 \u0111\u1ec3 tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh. Hy v\u1ecdng r\u1eb1ng, nh\u1eefng \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia v\u00e0 nh\u1eefng ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c\u00a0<\/em>T\u1ea1p ch\u00ed\u00a0<\/em><\/strong>Kinh doanh v\u00e0 Ph\u00e1t tri\u1ec3n<\/strong><\/em>\u00a0t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed s\u1ebd \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, t\u1ed5ng h\u1ee3p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 c\u00e1c c\u01a1 quan b\u00e1o, t\u1ea1p ch\u00ed v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh hi\u1ec7n nay.<\/p>\n

H\u1ed3ng Chuy\u00ean<\/strong><\/p>\n

————-<\/em><\/p>\n

Kinh doanh & Ph\u00e1t tri\u1ec3n (Kinh t\u1ebf) 20-9-2023:<\/em><\/strong><\/p>\n

https:\/\/kinhdoanhvaphattrien.vn\/thue-voi-co-quan-bao-chi-khong-nen-quy-dinh-nhu-doanh-nghiep-thong-thuong-31197.html<\/em><\/a><\/p>\n

(119\/2.806) #thue<\/em>","protected":false},"excerpt":{"rendered":"

“Thu\u1ebf v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed kh\u00f4ng n\u00ean quy \u0111\u1ecbnh nh\u01b0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng” (KDPT) – Vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh Ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 19\/TT-BTC, \u0111\u1ed3ng th\u1eddi b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 150\/2010 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi c\u01a1 […]<\/p>\n","protected":false},"author":2,"featured_media":37921,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38,53],"class_list":["post-37920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-thue","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n3.583. "Thu\u1ebf v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed kh\u00f4ng n\u00ean quy \u0111\u1ecbnh nh\u01b0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng" - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed kh\u00f4ng n\u00ean quy \u0111\u1ecbnh nh\u01b0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. Kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u1ea9y c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed v\u00e0o...\" \/>\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\/3-583-thue-voi-co-quan-bao-chi-khong-nen-quy-dinh-nhu-doanh-nghiep-thong-thuong\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.583. 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