{"id":37971,"date":"2023-09-28T11:28:25","date_gmt":"2023-09-28T04:28:25","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37971"},"modified":"2024-10-21T13:56:34","modified_gmt":"2024-10-21T06:56:34","slug":"3-588-cong-van-ra-soat-xu-ly-hoa-don-khong-hop-phap-quyt-lam-cam-chiu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-588-cong-van-ra-soat-xu-ly-hoa-don-khong-hop-phap-quyt-lam-cam-chiu\/","title":{"rendered":"3.588. C\u00f4ng v\u0103n r\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p: \u201cQu\u00fdt l\u00e0m, cam ch\u1ecbu\u201d?"},"content":{"rendered":"

C\u00f4ng v\u0103n r\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p: \u201cQu\u00fdt l\u00e0m, cam ch\u1ecbu\u201d?<\/span><\/h4>\n
(TTTCTT) – <\/strong>L\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o chuy\u00ean ng\u00e0nh c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 th\u1ef1c thi bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt nh\u01b0ng C\u00f4ng v\u0103n 1798\/TCT-TTKT c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 r\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p v\u1eabn \u0111ang l\u00e0 n\u1ed7i \u00e1m \u1ea3nh c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p l\u00e0m th\u1eadt, mua h\u00e0ng h\u00f3a th\u1eadt.<\/strong><\/h5>\n
Ng\u01b0\u1eddi b\u00e1n sai, ng\u01b0\u1eddi mua ch\u1ecbu?<\/strong><\/h5>\n

6 gi\u1edd chi\u1ec1u, Ho\u00e0ng Thu – qu\u1ea3n l\u00fd k\u1ebf to\u00e1n t\u1ea1i m\u1ed9t c\u00f4ng ty v\u1ec1 v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh l\u00ea nh\u1eefng b\u01b0\u1edbc ch\u00e2n ch\u1eadm ch\u1ea1p tr\u1edf v\u1ec1 c\u00f4ng ty. \u0110\u00e3 g\u1ea7n 2 th\u00e1ng tr\u00f4i qua, t\u1eeb ng\u00e0y c\u00f4ng ty \u0111\u01b0\u1ee3c Chi c\u1ee5c thu\u1ebf qu\u1eadn th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh v\u00ec l\u00fd do mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty b\u00e1n thu\u1ed9c danh s\u00e1ch 524 doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1ea3i qua 2 l\u1ea7n gi\u1ea3i tr\u00ecnh, c\u00f4ng ty c\u1ee7a Ho\u00e0ng Thu v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn v\u00ec b\u00ean b\u00e1n kh\u00f4ng k\u00ea khai thu\u1ebf.<\/p>\n

\u201cB\u00ean m\u00ecnh mua th\u1eadt, l\u00e0m th\u1eadt v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, sao k\u00ea ng\u00e2n h\u00e0ng… Th\u1eddi \u0111i\u1ec3m m\u00ecnh mua h\u00e0ng, tra tr\u00ean trang c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec b\u00ean b\u00e1n v\u1eabn \u0111ang ho\u1ea1t \u0111\u1ed9ng, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p. H\u00e0ng v\u1eabn c\u00f2n m\u1ed9t \u00edt trong kho v\u1edbi \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd. Nh\u01b0ng Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd v\u1eabn lo\u1ea1i tr\u1eeb v\u00ec b\u00ean b\u00e1n kh\u00f4ng k\u00ea khai thu\u1ebf. R\u00f5 r\u00e0ng l\u1ed7i b\u00ean b\u00e1n nh\u01b0ng gi\u1edd b\u1eaft c\u00f4ng ty m\u00ecnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m, kh\u00e1c n\u00e0o \u201ckh\u00f4ng b\u1eaft \u0111\u01b0\u1ee3c tr\u1ed9m th\u00ec b\u1eaft ng\u01b0\u1eddi \u0111i \u0111\u01b0\u1eddng\u201d. Gi\u1edd m\u00ecnh ph\u1ea3i b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 lo\u1ea1i chi ph\u00ed, lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00ea khai l\u1ea1i r\u1ed3i n\u1ed9p ph\u1ea1t ch\u1ee9 \u0111\u1ec3 chuy\u1ec3n h\u1ed3 s\u01a1 qua c\u00f4ng an th\u00ec qu\u00e1 r\u1eafc r\u1ed1i v\u00e0 nguy c\u01a1 b\u1ecb ph\u1ea1t k\u1ecbch khung\u201d, Ho\u00e0ng Thu chia s\u1ebb.<\/p>\n

Tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n thu\u1ebf, k\u1ebf to\u00e1n, ch\u1ee7 \u0111\u1ec1 gi\u1ea3i tr\u00ecnh h\u00f3a \u0111\u01a1n r\u1ee7i ro b\u00e0n lu\u1eadn s\u00f4i n\u1ed5i<\/h5>\n

C\u00f9ng ho\u00e0n c\u1ea3nh, Thanh H\u1eb1ng – qu\u1ea3n l\u00fd t\u1ea1i m\u1ed9t doanh nghi\u1ec7p kinh doanh \u0111\u1ed3 gia d\u1ee5ng, c\u0169ng v\u1eeba ch\u1ea5p nh\u1eadn n\u1ed9p ph\u1ea1t v\u00e0 l\u00e0m l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00ec l\u00fd do b\u00ean b\u00e1n ch\u01b0a g\u1eedi h\u00f3a \u0111\u01a1n sang cho doanh nghi\u1ec7p. \u201cN\u1ebfu l\u1ed7i doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu nh\u01b0ng \u0111\u00e2y l\u1ed7i b\u00ean b\u00e1n sao doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p ph\u1ea1t?. C\u00f4ng v\u0103n 1798 n\u00e0y \u0111\u00fang l\u00e0 \u00e1m \u1ea3nh c\u1ee7a nh\u1eefng doanh nghi\u1ec7p l\u00e0m th\u1eadt, mua h\u00e0ng h\u00f3a th\u1eadt\u201d, Thanh H\u1eb1ng cho bi\u1ebft.<\/p>\n

Kh\u00f4ng ch\u1ec9 \u1edf TP. H\u1ed3 Ch\u00ed Minh, t\u1ea1i H\u00e0 N\u1ed9i, Qu\u1ef3nh Anh – k\u1ebf to\u00e1n t\u1ea1i m\u1ed9t doanh nghi\u1ec7p trong m\u1ea3ng c\u00f4ng ngh\u1ec7, c\u0169ng \u0111ang loay hoay t\u00ecm gi\u1ea3i ph\u00e1p v\u00ec c\u00f4ng ty c\u00f3 2 h\u00f3a \u0111\u01a1n thu\u1ed9c di\u1ec7n r\u1ee7i ro cao v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n ph\u1ea3i gi\u1ea3i tr\u00ecnh. C\u0169ng \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng,\u2026 v\u00e0 b\u00ean b\u00e1n c\u0169ng \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng sau khi gi\u1ea3i tr\u00ecnh l\u1ea7n 1, Chi c\u1ee5c thu\u1ebf v\u1eabn kh\u00f4ng ch\u1ea5p nh\u1eadn v\u00ec 2 l\u00fd do. M\u1ed9t l\u00e0, giao h\u00e0ng qua \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n ch\u1ee9 kh\u00f4ng giao h\u00e0ng t\u1eadn tay nh\u01b0ng kh\u00f4ng c\u00f3 bi\u00ean lai k\u00ed nh\u1eadn t\u1eebng giai \u0111o\u1ea1n (giai \u0111o\u1ea1n b\u00ean b\u00e1n giao cho \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n v\u00e0 giai \u0111o\u1ea1n \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n giao cho doanh nghi\u1ec7p, thanh to\u00e1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n b\u1eb1ng ti\u1ec1n m\u1eb7t ch\u1ee9 kh\u00f4ng qua ng\u00e2n h\u00e0ng). Hai l\u00e0, k\u00ed h\u1ee3p \u0111\u1ed3ng kh\u00f4ng g\u1eb7p tr\u1ef1c ti\u1ebfp gi\u00e1m \u0111\u1ed1c d\u00f9 c\u00f4ng ty c\u1ee7a Qu\u1ef3nh Anh ngo\u00e0i B\u1eafc, c\u00f2n b\u00ean b\u00e1n trong mi\u1ec1n Nam.<\/p>\n

\u201cC\u00f4ng ty em l\u00e0m \u0103n th\u1eadt, mua b\u00e1n h\u00e0ng h\u00f3a th\u1eadt, tr\u1ea3 ti\u1ec1n th\u1eadt, khi nh\u1eadn h\u00f3a \u0111\u01a1n, tra c\u1ee9u th\u00ec doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7. B\u00e2y gi\u1edd Chi c\u1ee5c thu\u1ebf y\u00eau c\u1ea7u lo\u1ea1i h\u1ebft. Nh\u01b0ng em c\u0169ng kh\u00f4ng mu\u1ed1n sang c\u00f4ng an v\u00ec ng\u1ea1i r\u1eafc r\u1ed1i v\u00e0 th\u1eddi gian k\u00e9o d\u00e0i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng vi\u1ec7c n\u00ean ch\u1eafc l\u00e0 gi\u1ea3i tr\u00ecnh l\u1ea7n 2 m\u00e0 kh\u00f4ng xong th\u00ec em c\u0169ng \u0111\u00e0nh n\u1ed9p ph\u1ea1t\u2026\u201d, Qu\u1ef3nh Anh chia s\u1ebb.<\/p>\n

\u0110\u00e2y l\u00e0 s\u1ed1 \u00edt nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u1eadt nh\u01b0ng khi gi\u1ea3i tr\u00ecnh v\u1eabn b\u1ecb lo\u1ea1i. Do c\u00f3 \u0111\u1ebfn 524 doanh nghi\u1ec7p b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch r\u1ee7i ro, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd ph\u1ea3i gi\u1ea3i tr\u00ecnh. Tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n thu\u1ebf, k\u1ebf to\u00e1n, ch\u1ee7 \u0111\u1ec1 gi\u1ea3i tr\u00ecnh h\u00f3a \u0111\u01a1n r\u1ee7i ro \u0111\u01b0\u1ee3c b\u00e0n lu\u1eadn s\u00f4i n\u1ed5i.<\/p>\n

\u201cHo\u00e1 \u0111\u01a1n c\u1ea5p m\u00e3 c\u01a1 quan thu\u1ebf \u0111\u1ec3 l\u00e0m g\u00ec khi c\u1ea5p xong b\u00ean mua m\u1edbi nh\u1eadn, m\u00e0 c\u00f3 v\u1ea5n \u0111\u1ec1 th\u00ec b\u00ean mua l\u1ea1i ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m?. N\u1ebfu r\u1ee7i ro th\u00ec ngay t\u1eeb \u0111\u1ea7u c\u01a1 quan thu\u1ebf \u0111\u1eebng c\u1ea5p m\u00e3 n\u1eefa\u201d, m\u1ed9t k\u1ebf to\u00e1n t\u00ean B.T b\u1ee9c x\u00fac.<\/p>\n

\u201cNh\u1eefng l\u00fac th\u1ebf n\u00e0y th\u1eadt s\u1ef1 mu\u1ed1n b\u1ecf ngh\u1ec1 qu\u00e1. Ch\u1ee9 l\u00e0m chuy\u00ean m\u00f4n \u0111\u00e3 \u0111\u1ee7 m\u1ec7t, gi\u1edd k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i l\u00e0m sao \u201cd\u00e0i tay\u201d \u0111\u1ec3 qu\u1ea3n c\u1ea3 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n c\u00f3 b\u1ecf tr\u1ed1n hay kh\u00f4ng n\u1eefa\u201d, m\u1ed9t t\u00e0i kho\u1ea3n t\u00ean T.D n\u00f3i.<\/p>\n

M\u1ed9t k\u1ebf to\u00e1n gi\u1ea5u t\u00ean kh\u00e1c th\u00ec v\u00ed von: \u201cC\u00f4ng v\u0103n 1798 kh\u00e1c n\u00e0o kh\u00f4ng qu\u1ea3n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n m\u0169 b\u1ea3o hi\u1ec3m gi\u1ea3 th\u00ec ph\u1ea1t ng\u01b0\u1eddi mua m\u0169 b\u1ea3o hi\u1ec3m gi\u1ea3, c\u00f2n l\u00e0m sao \u0111\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u00e2u l\u00e0 m\u0169 b\u1ea3o hi\u1ec3m th\u1eadt, m\u0169 b\u1ea3o hi\u1ec3m gi\u1ea3 th\u00ec ho\u1eb7c ph\u1ee5 thu\u1ed9c \u201ct\u00e0i n\u0103ng\u201d c\u1ee7a ng\u01b0\u1eddi mua, ho\u1eb7c h\u00ean-xui do s\u1ed1\u201d.<\/p>\n

C\u1ea7n v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ed7i<\/strong><\/h5>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng, Chuy\u00ean gia Cao c\u1ea5p v\u1ec1 Thu\u1ebf v\u00e0 Qu\u1ea3n tr\u1ecb Doanh nghi\u1ec7p; nguy\u00ean C\u1ee5c tr\u01b0\u1edfng thu\u1ebf Doanh nghi\u1ec7p l\u1edbn, T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh c\u00f4ng v\u0103n s\u1ed1 1798\/TCT-TTKT 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 l\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o chuy\u00ean ng\u00e0nh c\u1ee7a ng\u00e0nh thu\u1ebf nh\u1eb1m th\u1ef1c thi bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Theo nguy\u00ean C\u1ee5c tr\u01b0\u1edfng thu\u1ebf Doanh nghi\u1ec7p l\u1edbn, danh s\u00e1ch 524 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1ecdc ra t\u1eeb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p: doanh nghi\u1ec7p th\u1ef1c t\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 \u201cxu\u1ea5t b\u00e1n h\u00f3a \u0111\u01a1n\u201d cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 nhu c\u1ea7u h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed; doanh nghi\u1ec7p ch\u1ec9 xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng k\u00ea khai thu\u1ebf… Vi\u1ec7c y\u00eau c\u1ea7u doanh nghi\u1ec7p mua h\u00e0ng ph\u1ea3i gi\u1ea3i tr\u00ecnh c\u0169ng l\u00e0 c\u00e1ch \u0111\u1ec3 ng\u0103n ch\u1eb7n nh\u1eefng doanh nghi\u1ec7p sai ph\u1ea1m, tr\u00e1nh vi\u1ec7c h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng tr\u00f4i n\u1ed5i, h\u00e0ng bu\u00f4n l\u1eadu v\u00e0 tr\u1ed1n thu\u1ebf, g\u00e2y th\u1ea5t thu cho ng\u00e2n s\u00e1ch. Ngo\u00e0i 524 doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch t\u1ea1i c\u00f4ng v\u0103n 1798 n\u00eau tr\u00ean, qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t c\u0169ng c\u00f3 th\u00eam nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf. Do v\u1eady, n\u1ebfu doanh nghi\u1ec7p th\u1ef1c t\u1ebf c\u00f3 giao d\u1ecbch mua b\u00e1n th\u1eadt th\u00ec c\u00f3 quy\u1ec1n vi\u1ebft cam k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf, sau \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd chuy\u1ec3n c\u00f4ng an \u0111i\u1ec1u tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho doanh nghi\u1ec7p.<\/p>\n

Tuy nhi\u00ean, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng c\u0169ng ch\u1ec9 ra m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p mu\u1ed1n l\u00e0m \u0111\u00fang nh\u01b0ng r\u1ee7i ro v\u1eabn x\u1ea3y ra. \u0110\u00f3 l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m giao d\u1ecbch mua h\u00e0ng c\u00f3 th\u1ec3 mu\u1ed1n khai kh\u1ed1ng h\u00f3a \u0111\u01a1n, v\u00ed d\u1ee5 mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p A h\u1ebft 3 tri\u1ec7u nh\u01b0ng l\u1ea1i \u0111i mua h\u00f3a \u0111\u01a1n, k\u00ea l\u00ean 5 tri\u1ec7u \u0111\u1ec3 h\u01b0\u1edfng ph\u1ea7n ch\u00eanh l\u1ec7ch. Ho\u1eb7c mua h\u00e0ng qua b\u00ean th\u1ee9 ba nh\u01b0ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p trong danh s\u00e1ch 524. C\u0169ng kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111i mua h\u00e0ng th\u1eadt nh\u01b0ng b\u1ecb ng\u01b0\u1eddi b\u00e1n l\u1eeba, thay v\u00ec xu\u1ea5t \u0111\u00fang h\u00f3a \u0111\u01a1n nh\u01b0ng h\u1ecd l\u1ea1i \u0111i mua h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi kh\u00e1c \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/p>\n

Do v\u1eady, \u00f4ng Ph\u1ee5ng khuy\u1ebfn c\u00e1o c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p m\u00ecnh, c\u1ea7n t\u1ef1 x\u00e1c minh r\u00f5 r\u00e0ng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi c\u00f3 nh\u00e2n vi\u00ean mua b\u00e1n h\u00f3a \u0111\u01a1n thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean. “Khi ch\u1eafc ch\u1eafn c\u00f3 giao d\u1ecbch th\u1eadt, kh\u00f4ng sai m\u00e0 v\u1eabn b\u1ecb lo\u1ea1i tr\u1eeb th\u00ec doanh nghi\u1ec7p c\u00f3 quy\u1ec1n b\u1ea3o l\u01b0u \u00fd ki\u1ebfn v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ec1n khi\u1ebfu n\u1ea1i (c\u1ea5p cao nh\u1ea5t l\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh). V\u00ec \u0111\u00e2y l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf, kh\u00f4ng th\u1ec3 g\u00f5 \u0111\u1ea7u nh\u1eefng doanh nghi\u1ec7p l\u00e0m th\u1eadt, l\u00e0m kh\u00f4ng sai”, nguy\u00ean C\u1ee5c tr\u01b0\u1edfng thu\u1ebf Doanh nghi\u1ec7p l\u1edbn cho bi\u1ebft th\u00eam.<\/p>\n

C\u00f9ng quan \u0111i\u1ec3m c\u00f4ng v\u0103n s\u1ed1 1798\/TCT-TTKT l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tuy nhi\u00ean, 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> – \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<\/span><\/a> ANVI<\/span><\/a><\/strong> cho r\u1eb1ng, c\u00f4ng v\u0103n n\u00e0y ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc c\u1ee7a lu\u1eadt v\u00e0 g\u00e2y kh\u00f3 d\u1ec5 cho c\u00e1c doanh nghi\u1ec7p l\u00e0 \u201cn\u1ea1n nh\u00e2n\u201d li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/em><\/p>\n

\u201cTheo 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 h\u00f3a \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 h\u00f3a \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\u201d, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/span><\/a> ANVI<\/span><\/a><\/strong> nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

\"x\u1eed<\/p>\n

Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>, 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 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.<\/em><\/p>\n

Tuy nhi\u00ean, trong r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, qu\u00e1 kh\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh 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.<\/em><\/p>\n

Hay v\u00e0o th\u1eddi \u0111i\u1ec3m giao d\u1ecbch mua b\u00e1n v\u00e0 giao nh\u1eadn h\u00f3a \u0111\u01a1n, 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.<\/em><\/p>\n

“Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady, 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, v\u00ec kh\u00f4ng th\u1ec3 ti\u00ean \u0111o\u00e1n r\u1ee7i ro ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi kh\u00e1c\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>\u00a0nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

Ch\u00ednh v\u00ec v\u1eady, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>\u00a0kh\u1eb3ng \u0111\u1ecbnh, c\u00f4ng v\u0103n s\u1ed1 1798\/TCT-TTKT 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 h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e3 g\u00e2y ra r\u1ee7i ro ph\u00e1p l\u00fd cho nhi\u1ec1u doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/em><\/p>\n

Theo C\u00f4ng v\u0103n s\u1ed1 1798, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn danh s\u00e1ch \u201c\u0111en\u201d g\u1ed3m 524 doanh nghi\u1ec7p c\u00f3 ti\u1ec1m n\u0103ng r\u1ee7i ro cao h\u01a1n, v\u00e0 c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb t\u1eadp trung v\u00e0o vi\u1ec7c xem x\u00e9t c\u00e1c h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n c\u1ee7a nh\u1eefng doanh nghi\u1ec7p n\u00e0y.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a m\u1ed9t trong s\u1ed1 524 doanh nghi\u1ec7p n\u00e0y, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p l\u00fd do v\u00e0 gi\u1ea3i tr\u00ecnh chi ti\u1ebft
\nv\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u00e0y trong qu\u00e1 tr\u00ecnh kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\/ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u00ednh v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u0169ng nh\u01b0 s\u1ef1 h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a mua tr\u00f4i n\u1ed5i ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn bu\u00f4n l\u1eadu.<\/p>\n

D\u1ef1a v\u00e0o vi ph\u1ea1m c\u1ee5 th\u1ec3 v\u00e0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh x\u1eed l\u00fd v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh, ho\u1eb7c t\u0103ng c\u01b0\u1eddng quy tr\u00ecnh x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 \u0111\u1ec3 chuy\u1ec3n cho c\u01a1 quan c\u00f4ng an xem x\u00e9t v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Ngo\u00e0i ra, c\u00e1c c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd doanh nghi\u1ec7p thu\u1ed9c danh s\u00e1ch 524 doanh nghi\u1ec7p c\u0169ng s\u1ebd th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n ra cho doanh nghi\u1ec7p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c trong c\u00e1c n\u0103m 2020, 2021, ho\u1eb7c 2022, nh\u01b0ng th\u00f4ng tin n\u00e0y kh\u00f4ng xu\u1ea5t hi\u1ec7n trong d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1ebd c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 ti\u1ebfn h\u00e0nh nh\u1eadp th\u00f4ng tin v\u00e0o h\u1ec7 th\u1ed1ng x\u00e1c minh h\u00f3a \u0111\u01a1n. \u0110i\u1ec1u n\u00e0y nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c ph\u1ed1i h\u1ee3p, \u0111\u1ed1i chi\u1ebfu, r\u00e0 so\u00e1t, v\u00e0 x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Minh \u0110\u1ee9c<\/strong><\/p>\n

————-<\/em><\/p>\n

Th\u1ecb<\/em><\/strong> tr\u01b0\u1eddng \u2013 T\u00e0i ch\u00ednh \u2013 Ti\u1ec1n t\u1ec7<\/em><\/strong> (V\u1ea5n<\/em><\/strong> \u0111\u1ec1 – Nh\u1eadn \u0111\u1ecbnh<\/em><\/strong>) ng\u00e0y <\/em><\/strong>28-9<\/em><\/strong>-2023:<\/em><\/strong><\/p>\n

https:\/\/thitruongtaichinhtiente.vn\/cong-van-ra-soat-xu-ly-hoa-don-khong-hop-phap-quyt-lam-cam-chiu-50128.html<\/em><\/a><\/p>\n

(<\/em>583\/2.343<\/em>) #thue #VAT #GTGT<\/em>","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n r\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p: \u201cQu\u00fdt l\u00e0m, cam ch\u1ecbu\u201d? (TTTCTT) – L\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o chuy\u00ean ng\u00e0nh c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 th\u1ef1c thi bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt nh\u01b0ng C\u00f4ng v\u0103n 1798\/TCT-TTKT c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 r\u00e0 so\u00e1t, x\u1eed […]<\/p>\n","protected":false},"author":1,"featured_media":37972,"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-37971","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":"\n3.588. 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