{"id":39638,"date":"2024-05-24T07:04:09","date_gmt":"2024-05-24T00:04:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=39638"},"modified":"2024-10-02T10:40:40","modified_gmt":"2024-10-02T03:40:40","slug":"4-286-doanh-nghiep-van-mon-moi-cho-hoan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-286-doanh-nghiep-van-mon-moi-cho-hoan-thue\/","title":{"rendered":"4.286. Doanh nghi\u1ec7p v\u1eabn m\u00f2n m\u1ecfi ch\u1edd ho\u00e0n thu\u1ebf"},"content":{"rendered":"

Doanh nghi\u1ec7p v\u1eabn m\u00f2n m\u1ecfi ch\u1edd ho\u00e0n thu\u1ebf<\/span><\/h4>\n
(TN) – Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn mi\u1ec7t m\u00e0i ch\u1edd \u0111\u1ee3i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng sau h\u00e0ng n\u0103m tr\u1eddi v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean v\u00e0i ch\u1ee5c t\u1ec9 \u0111\u1ed3ng, th\u1eadm ch\u00ed h\u00e0ng tr\u0103m t\u1ec9 \u0111\u1ed3ng.<\/strong><\/h5>\n

H\u01a1n m\u1ed9t n\u0103m tr\u00f4i qua sau khi B\u00e1o\u00a0Thanh Ni\u00ean\u00a0<\/em>\u0111\u00e3 c\u00f3 nhi\u1ec1u b\u00e0i vi\u1ebft ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng nhi\u1ec1u doanh nghi\u1ec7p\u00a0(DN) b\u1ecb ch\u1eadm\u00a0ho\u00e0n thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u01b0ng t\u00ecnh tr\u1ea1ng n\u00e0y v\u1eabn \u0111ang di\u1ec5n ra.<\/p>\n

\"Doanh<\/p>\n

L\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i c\u01a1 quan thu\u1ebf \u1edf TP.HCM<\/h6>\n

\u0110\u00e0o Ng\u1ecdc Th\u1ea1ch<\/p>\n

D\u00e0i c\u1ed5 ch\u1edd ho\u00e0n thu\u1ebf<\/h5>\n

\u0110\u1ea1i di\u1ec7n C\u00f4ng ty TNHH TM Yong Li Feng (TP.HCM) cho hay h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT c\u1ee7a c\u00f4ng ty cho kho\u1ea3ng th\u1eddi gian t\u1eeb 2019 – 7.2022 \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p trong n\u0103m 2022 v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u00e0 h\u01a1n 27 t\u1ec9 \u0111\u1ed3ng. H\u1ed3 s\u01a1 k\u00e9o d\u00e0i \u0111\u1ebfn nay \u0111\u00e3 g\u1ea7n 2 n\u0103m v\u00e0 tr\u1ea3i qua nhi\u1ec1u l\u1ea7n ki\u1ec3m tra, x\u00e1c minh\u2026 th\u00ec \u0111\u1ebfn nay \u0111ang \u1edf t\u00ecnh tr\u1ea1ng l\u00e0 “s\u1eafp ra k\u1ebft lu\u1eadn”.<\/p>\n

\u0110\u00e1ng n\u00f3i, h\u1ed3 s\u01a1 n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n xong th\u00ec c\u00f4ng ty c\u0169ng kh\u00f4ng th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 xin ho\u00e0n thu\u1ebf GTGT cho giai \u0111o\u1ea1n t\u1eeb th\u00e1ng 8.2022 \u0111\u1ebfn h\u1ebft n\u0103m 2023 v\u1edbi \u01b0\u1edbc t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf l\u00ean h\u01a1n 70 t\u1ec9 \u0111\u1ed3ng. “C\u00f4ng ty \u0111\u00e3 m\u1eebng khi h\u1ed3 s\u01a1 \u0111ang \u1edf giai \u0111o\u1ea1n cu\u1ed1i v\u00e0 hy v\u1ecdng s\u1edbm \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i ti\u1ec1n thu\u1ebf GTGT. Sau \u0111\u00f3 m\u1edbi c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho giai \u0111o\u1ea1n h\u1ebft n\u0103m 2023”, \u0111\u1ea1i di\u1ec7n c\u00f4ng ty n\u00e0y cho bi\u1ebft.<\/p>\n

<\/h6>\n

T\u01b0\u01a1ng t\u1ef1, theo \u00f4ng Tr\u01b0\u01a1ng V\u0103n B\u1eafc, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH \u0110\u1ea7u t\u01b0 cao su VN, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT n\u0103m 2021 c\u1ee7a DN v\u1edbi s\u1ed1 ti\u1ec1n g\u1ea7n 22 t\u1ec9 \u0111\u1ed3ng m\u1edbi \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i 14,6 t\u1ec9 \u0111\u1ed3ng. S\u1ed1 thu\u1ebf GTGT c\u00f2n l\u1ea1i \u0111ang v\u1eabn ch\u1edd k\u1ebft lu\u1eadn t\u1eeb c\u01a1 quan thu\u1ebf. V\u1edbi y\u00eau c\u1ea7u c\u00f2n ch\u1edd gi\u1ea3i quy\u1ebft s\u1ed1 thu\u1ebf GTGT c\u1ee7a n\u0103m 2021 n\u00ean h\u1ed3 s\u01a1 xin ho\u00e0n thu\u1ebf c\u1ee7a n\u0103m 2022 kho\u1ea3ng 50 t\u1ec9 \u0111\u1ed3ng c\u1ee7a c\u00f4ng ty ch\u01b0a \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn.<\/p>\n

S\u1ed1 v\u1ed1n b\u1ecb \u00e1ch t\u1eafc qu\u00e1 nhi\u1ec1u n\u00ean t\u1eeb n\u0103m 2023, c\u00f4ng ty \u0111\u00e3 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh. “C\u00e0ng ho\u1ea1t \u0111\u1ed9ng th\u00ec s\u1ed1 thu\u1ebf GTGT c\u00e0ng ph\u00e1t sinh, l\u1ea1i b\u1ecb ch\u00f4n \u1edf \u0111\u00f3. H\u01a1n m\u1ed9t n\u0103m qua c\u00f4ng ty v\u1eabn ph\u1ea3i “c\u1eafn r\u0103ng” \u0111\u1ec3 tr\u1ea3 ph\u00ed, duy tr\u00ec b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 lo th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. B\u1edfi d\u00f9 kh\u00f4ng kinh doanh, nh\u01b0ng DN kh\u00f4ng th\u1ec3 \u0111\u00f3ng c\u1eeda v\u00ec nh\u01b0 th\u1ebf th\u00ec l\u1ea1i c\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 nh\u1eadn l\u1ea1i s\u1ed1 thu\u1ebf n\u00f3i tr\u00ean”, \u00f4ng B\u1eafc b\u1ee9c x\u00fac.<\/p>\n

<\/h6>\n

C\u00f9ng c\u1ea3nh ng\u1ed9, \u00f4ng Hu\u1ef3nh T\u1ea5n Th\u1ed1ng, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CP XNK Hu\u1ef3nh H\u1ea3i Nam (TP.HCM), c\u0169ng l\u1eafc \u0111\u1ea7u ng\u00e1n ng\u1ea9m khi n\u00f3i v\u1ec1 qu\u00e1 tr\u00ecnh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT. C\u00f4ng ty \u00f4ng \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho k\u1ef3 th\u00e1ng 12.2021 – 4.2022 v\u1edbi s\u1ed1 ti\u1ec1n 7,5 t\u1ec9 \u0111\u1ed3ng. Sau \u0111\u00f3, DN n\u00e0y ph\u1ea3i ch\u1edd c\u01a1 quan thu\u1ebf x\u00e1c minh t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n, c\u00e1i n\u00e0o ch\u01b0a xong th\u00ec lo\u1ea1i tr\u1eeb n\u00ean sau h\u01a1n 1,5 n\u0103m c\u00f4ng ty \u0111\u01b0\u1ee3c ho\u00e0n 6,9 t\u1ec9 \u0111\u1ed3ng. Sau \u0111\u00f3, c\u00f4ng ty ti\u1ebfp t\u1ee5c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT t\u1eeb gi\u1eefa n\u0103m 2022 – 8.2023 v\u1edbi s\u1ed1 ti\u1ec1n h\u01a1n 14 t\u1ec9 \u0111\u1ed3ng nh\u01b0ng ti\u1ebfp t\u1ee5c “t\u1eafc”.<\/p>\n

\u00d4ng Th\u1ed1ng n\u00eau: M\u1ed7i l\u1ea7n h\u1ecfi \u0111\u1ebfn th\u00ec c\u00e1n b\u1ed9 thu\u1ebf b\u1ea3o c\u00e1i n\u00e0y ch\u01b0a \u0111\u00fang, c\u00e1i kia ch\u01b0a \u0111\u01b0\u1ee3c v\u00e0 \u0111\u1ec1 ngh\u1ecb DN s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. T\u1ea1i sao kh\u00f4ng th\u00f4ng b\u00e1o DN thi\u1ebfu g\u00ec, b\u1ed5 sung ch\u1ec9 1 ho\u1eb7c 2 l\u1ea7n? Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ti\u1ec1n v\u1ed1n ch\u00f4n v\u00e0o \u0111\u00f3 th\u00ec l\u1ea5y \u0111\u00e2u ra DN ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c. Ng\u00e0nh cao su l\u00e0m g\u00ec c\u00f3 l\u1ee3i nhu\u1eadn 5%? C\u00e0ng l\u00e0m c\u00e0ng b\u1ecb ch\u00f4n v\u1ed1n.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i khi h\u1ebft n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf DN v\u1eabn ph\u1ea3i ch\u1ea1y \u0111\u00f4n ch\u1ea1y \u0111\u00e1o t\u00ecm \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 \u0111\u00f3ng thu\u1ebf thu nh\u1eadp DN. Trong khi to\u00e0n b\u1ed9 m\u1ee9c l\u1eddi n\u1ebfu c\u00f3 c\u1ee7a c\u00f4ng ty \u0111\u00e3 b\u1ecb ch\u00f4n \u1edf s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i. Nh\u01b0ng c\u00f4ng ty ph\u1ea3i g\u1ed3ng m\u00ecnh \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng, gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng c\u0169ng nh\u01b0 ch\u1edd \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc cho nh\u00e0 n\u01b0\u1edbc\u2026<\/p>\n

G\u00e2y kh\u00f3 kh\u0103n cho DN<\/h5>\n

Nh\u1eefng DN k\u1ec3 tr\u00ean ch\u1ec9 l\u00e0 m\u1ed9t s\u1ed1 \u00edt trong v\u00f4 v\u00e0n c\u00e2u chuy\u1ec7n b\u1ecb “ng\u00e2m” ti\u1ec1n ho\u00e0n thu\u1ebf GTGT c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ng\u00e0nh cao su t\u1ea1i TP.HCM.<\/p>\n

Gi\u00e1m \u0111\u1ed1c m\u1ed9t DN cao su t\u1ea1i TP.HCM kh\u1eb3ng \u0111\u1ecbnh c\u00e1c c\u00f4ng ty trong ng\u00e0nh n\u00e0y t\u1ea1i TP.HCM ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u1eeb n\u0103m 2021 \u0111\u1ebfn nay r\u1ea5t nhi\u1ec1u, th\u1eadm ch\u00ed c\u00f3 \u0111\u01a1n v\u1ecb b\u1ecb n\u1ee3 l\u00ean \u0111\u1ebfn c\u1ea3 tr\u0103m t\u1ec9 \u0111\u1ed3ng. B\u1ea5t ch\u1ea5p th\u1eddi gian qua r\u1ea5t nhi\u1ec1u \u0111\u01a1n th\u01b0 ki\u1ebfn ngh\u1ecb c\u1ee7a DN c\u0169ng nh\u01b0 t\u1eeb Hi\u1ec7p h\u1ed9i Cao su VN g\u1eedi \u0111\u1ebfn nhi\u1ec1u c\u01a1 quan thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf hay B\u1ed9 T\u00e0i ch\u00ednh, nh\u01b0ng m\u1ecdi vi\u1ec7c v\u1eabn gi\u1eadm ch\u00e2n t\u1ea1i ch\u1ed7.<\/p>\n

\u00d4ng Hu\u1ef3nh V\u0103n B\u1ea3o, Ph\u00f3 ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i Cao su VN, x\u00e1c nh\u1eadn v\u1eabn c\u00f3 nhi\u1ec1u DN h\u1ed9i vi\u00ean t\u1ea1i TP.HCM v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n r\u1ea5t l\u1edbn. H\u1ea7u h\u1ebft DN \u0111\u1ec1u nh\u1eadn \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi chung t\u1eeb c\u00e1c c\u01a1 quan thu\u1ebf l\u00e0 ph\u1ea3i ch\u1edd r\u00e0 so\u00e1t h\u1ed3 s\u01a1 cho k\u1ef9. Nhi\u1ec1u DN \u0111\u00e3 t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00ec thi\u1ebfu v\u1ed1n do s\u1ed1 ti\u1ec1n thu\u1ebf qu\u00e1 l\u1edbn m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i. B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f2n b\u1ecb n\u1ee3 ng\u00e2n h\u00e0ng v\u1edbi ti\u1ec1n l\u00e3i h\u1eb1ng th\u00e1ng. \u0110\u1ed3ng th\u1eddi, DN c\u00e0ng l\u00e0m th\u00ec c\u00e0ng kh\u00f4ng hi\u1ec7u qu\u1ea3 khi ph\u00e1t sinh ti\u1ec1n thu\u1ebf GTGT, nh\u01b0ng kh\u00f4ng th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1ea1i\u2026<\/p>\n

<\/h6>\n

Lu\u1eadt s\u01b0\u00a0<\/span><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0– Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/strong><\/a>, nh\u1eadn \u0111\u1ecbnh c\u00e2u chuy\u1ec7n ch\u1eadm ho\u00e0n thu\u1ebf GTGT cho DN \u0111\u00e3 k\u00e9o d\u00e0i g\u1ea7n 2 n\u0103m qua. M\u1ecdi quy \u0111\u1ecbnh li\u00ean quan quy tr\u00ecnh n\u00e0y \u0111\u1ec1u \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7. Th\u1eadm ch\u00ed, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, DN c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau. Tuy v\u1eady, d\u00f9 h\u1ea7u h\u1ebft h\u1ed3 s\u01a1 c\u1ee7a DN \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ec1u \u0111\u00fang nh\u01b0ng v\u1eabn b\u1ecb tr\u00ec ho\u00e3n, kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang th\u1eddi gian m\u00e0 lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh. <\/em><\/p>\n

Trong n\u0103m 2023, Ch\u1ee7 t\u1ecbch Qu\u1ed1c h\u1ed9i \u0111\u1ebfn Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 l\u00ean ti\u1ebfng y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan thu\u1ebf xem x\u00e9t s\u1edbm gi\u1ea3i quy\u1ebft cho DN, nh\u01b0ng v\u1ea5n \u0111\u1ec1 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft. \u0110i\u1ec1u n\u00e0y l\u00e0 \u0111ang g\u00e2y kh\u00f3 kh\u0103n cho DN, ho\u00e0n to\u00e0n tr\u00e1i ng\u01b0\u1ee3c v\u1edbi tinh th\u1ea7n h\u1ed7 tr\u1ee3 c\u1ed9ng \u0111\u1ed3ng DN m\u00e0 Ch\u00ednh ph\u1ee7 c\u00f4ng b\u1ed1.<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>\u00a0nh\u1ea5n m\u1ea1nh: T\u1ea5t c\u1ea3 lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh hay th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT cho c\u00e1c DN xu\u1ea5t kh\u1ea9u \u0111\u00e3 r\u00f5 r\u00e0ng. N\u1ebfu nh\u01b0 99% DN b\u1ecb ch\u1eadm ho\u00e0n thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 \u0111i ki\u1ec7n th\u00ec c\u01a1 quan thu\u1ebf\u00a0b\u1ecb thua ngay. \u0110\u00e1ng n\u00f3i l\u00e0 99% DN kh\u00f4ng d\u00e1m \u0111i ki\u1ec7n v\u00ec c\u00f2n ph\u1ea3i ti\u1ebfp t\u1ee5c \u0111\u1ed1i di\u1ec7n v\u1edbi h\u00e0ng lo\u1ea1t th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 li\u00ean quan v\u1ec1 thu\u1ebf.<\/em><\/p>\n

<\/h6>\n

“D\u01b0\u1eddng nh\u01b0 m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf hi\u1ec7n nay kh\u00f4ng d\u00e1m l\u00e0m v\u00ec s\u1ee3 tr\u00e1ch nhi\u1ec7m n\u00ean \u0111\u00e3 c\u00f3 nhi\u1ec1u c\u00e1ch tr\u00ec ho\u00e3n, kh\u00f4ng nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a DN. C\u00e2u tr\u1ea3 l\u1eddi c\u00f3 th\u1ec3 chung chung l\u00e0 s\u1edbm mu\u1ed9n g\u00ec c\u0169ng \u0111\u01b0\u1ee3c ho\u00e0n nh\u01b0ng li\u1ec7u DN c\u00f3 c\u00f2n s\u1ed1ng n\u1ed5i \u0111\u1ec3 ch\u1edd \u0111\u1ebfn khi nh\u1eadn l\u1ea1i \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a m\u00ecnh hay kh\u00f4ng? V\u00ec th\u1ebf, bi\u1ec7n ph\u00e1p nhanh nh\u1ea5t gi\u1ea3i quy\u1ebft c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf hi\u1ec7n nay l\u00e0 ho\u00e0n tr\u01b0\u1edbc cho DN, c\u00f2n nghi ng\u1edd ai th\u00ec \u0111i ki\u1ec3m tra ng\u01b0\u1eddi \u0111\u00f3”, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

C\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng th\u1ec3 hi\u1ec3u lu\u1eadt theo ki\u1ec3u suy di\u1ec5n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c nghi ng\u1edd m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n theo lu\u1eadt. Kh\u00f4ng th\u1ec3 1 – 2 DN l\u00e0m sai th\u00ec l\u1ea1i b\u1eaft h\u00e0ng lo\u1ea1t DN kh\u00e1c ph\u1ea3i ch\u1edd x\u00e1c minh, ki\u1ec3m tra. \u0110\u1ed3ng th\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u1eadm \u0111\u1ebfn \u0111\u00e2u th\u00ec ph\u1ea3i tr\u1ea3 l\u00e3i cho DN \u0111\u1ebfn \u0111\u00f3 m\u1edbi c\u00f4ng b\u1eb1ng.<\/em><\/p>\n

Lu\u1eadt s\u01b0\u00a0<\/span><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0– Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a> <\/em><\/strong><\/p>\n

Mai<\/strong> Ph\u01b0\u01a1ng<\/strong><\/p>\n

—————<\/p>\n

Thanh<\/em><\/strong> ni\u00ean (Kinh t\u1ebf) 24-5-2024:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/doanh-nghiep-van-mon-moi-cho-hoan-thue-185240523224045567.htm<\/a> <\/em><\/p>\n

(405\/1.385<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p v\u1eabn m\u00f2n m\u1ecfi ch\u1edd ho\u00e0n thu\u1ebf (TN) – Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn mi\u1ec7t m\u00e0i ch\u1edd \u0111\u1ee3i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng sau h\u00e0ng n\u0103m tr\u1eddi v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean v\u00e0i ch\u1ee5c t\u1ec9 \u0111\u1ed3ng, th\u1eadm ch\u00ed h\u00e0ng tr\u0103m t\u1ec9 \u0111\u1ed3ng. H\u01a1n m\u1ed9t n\u0103m tr\u00f4i qua sau khi B\u00e1o\u00a0Thanh Ni\u00ean\u00a0\u0111\u00e3 c\u00f3 nhi\u1ec1u b\u00e0i […]<\/p>\n","protected":false},"author":2,"featured_media":39639,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[34,38],"class_list":["post-39638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.286. 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