{"id":39868,"date":"2024-06-19T06:59:12","date_gmt":"2024-06-18T23:59:12","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=39868"},"modified":"2024-10-01T14:43:59","modified_gmt":"2024-10-01T07:43:59","slug":"3-762-doanh-nghiep-kiet-suc-vi-cho-hoan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-762-doanh-nghiep-kiet-suc-vi-cho-hoan-thue\/","title":{"rendered":"3.762. Doanh nghi\u1ec7p &#8216;ki\u1ec7t s\u1ee9c&#8217; v\u00ec ch\u1edd ho\u00e0n thu\u1ebf"},"content":{"rendered":"<h4><span style=\"color: #723918;\">Doanh nghi\u1ec7p &#8216;ki\u1ec7t s\u1ee9c&#8217; v\u00ec ch\u1edd ho\u00e0n thu\u1ebf<\/span><\/h4>\n<h5>(TN) &#8211; Sau nhi\u1ec1u l\u1ea7n ki\u1ebfn ngh\u1ecb, ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. Th\u1ebf nh\u01b0ng v\u1eabn c\u00f2n nhi\u1ec1u \u0111\u01a1n v\u1ecb m\u00f2n m\u1ecfi ch\u1edd nhi\u1ec1u n\u0103m qua trong b\u1ed1i c\u1ea3nh ngu\u1ed3n v\u1ed1n b\u1ecb c\u1ea1n ki\u1ec7t.<\/h5>\n<h5><strong>Kh\u1ed5 nh\u01b0 ho\u00e0n thu\u1ebf<\/strong><\/h5>\n<p>Sau g\u1ea7n 1 th\u00e1ng B\u00e1o\u00a0<em>Thanh Ni\u00ean\u00a0<\/em>ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng nhi\u1ec1u\u00a0doanh nghi\u1ec7p\u00a0(DN) v\u1eabn m\u00f2n m\u1ecfi ch\u1edd\u00a0ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb vui m\u1eebng cho hay \u0111\u00e3 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf TP.HCM tr\u1ef1c ti\u1ebfp \u0111\u1ed1i tho\u1ea1i v\u00e0 h\u1ed3 s\u01a1 \u0111\u00e3 c\u00f3 ti\u1ebfn tri\u1ec3n. \u00d4ng Hu\u1ef3nh T\u1ea5n Th\u1ed1ng, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CP XNK Hu\u1ef3nh H\u1ea3i Nam (TP.HCM), k\u1ec3 sau khi g\u1eb7p g\u1ee1 tr\u1ef1c ti\u1ebfp v\u1edbi C\u1ee5c Thu\u1ebf TP.HCM, ng\u00e0y 11.6 c\u00f4ng ty \u0111\u00e3 \u0111\u01b0\u1ee3c Chi c\u1ee5c Thu\u1ebf Q. T\u00e2n B\u00ecnh (TP.HCM) ch\u1ea5p thu\u1eadn nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT cho k\u1ef3 t\u1eeb gi\u1eefa n\u0103m 2022 &#8211; 8.2023 v\u1edbi s\u1ed1 ti\u1ec1n h\u01a1n 14 t\u1ec9 \u0111\u1ed3ng m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn.<\/p>\n<p>\u0110\u1ebfn ng\u00e0y 12.6, c\u00f4ng ty \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n t\u1eeb Chi c\u1ee5c Thu\u1ebf Q.T\u00e2n B\u00ecnh v\u1ec1 vi\u1ec7c gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ed1i v\u1edbi nhi\u1ec1u n\u1ed9i dung trong h\u1ed3 s\u01a1. DN k\u1ef3 v\u1ecdng \u0111\u1ee3t n\u00e0y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh h\u01a1n tr\u01b0\u1edbc. B\u1edfi ch\u1ec9 khi th\u1ef1c hi\u1ec7n xong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u00e0y th\u00ec c\u00f4ng ty m\u1edbi ti\u1ebfp t\u1ee5c \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho giai \u0111o\u1ea1n t\u1eeb th\u00e1ng 9.2023 &#8211; 5.2024 v\u1edbi s\u1ed1 ti\u1ec1n \u01b0\u1edbc t\u00ednh h\u01a1n 7 t\u1ec9 \u0111\u1ed3ng. &#8220;Tr\u01b0\u1edbc \u0111\u00e2y, t\u1eeb n\u0103m 2019 &#8211; 2020, m\u1ed7i n\u0103m doanh thu c\u1ee7a DN l\u00ean g\u1ea7n 1.000 t\u1ec9 \u0111\u1ed3ng th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ng\u00e0nh cao su l\u00e0 5%) c\u0169ng r\u1ea5t l\u1edbn.<\/p>\n<h6><\/h6>\n<p>Th\u1ebf nh\u01b0ng t\u1eeb n\u0103m 2021 khi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf qu\u00e1 ch\u1eadm, d\u1eabn \u0111\u1ebfn DN b\u1ecb \u0111\u1ecdng v\u1ed1n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00ean \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng gi\u1ea3m s\u1ea3n xu\u1ea5t. B\u1edfi n\u1ebfu k\u00fd nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i vay th\u00eam nhi\u1ec1u ti\u1ec1n t\u1eeb ng\u00e2n h\u00e0ng ph\u1ea3i tr\u1ea3 l\u00e3i nhi\u1ec1u. Trong khi s\u1ed1 ti\u1ec1n l\u00e3i \u0111\u1ec1u b\u1ecb &#8220;ch\u00f4n&#8221; trong s\u1ed1 ti\u1ec1n thu\u1ebf GTGT nhi\u1ec1u n\u0103m. C\u00e0ng o\u00e1i \u0103m \u0111\u1ebfn cu\u1ed1i n\u0103m khi DN b\u00e1o c\u00e1o c\u00f3 l\u00e3i th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp DN v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed theo ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c n\u00e0y \u0111\u00e3 khi\u1ebfn nhi\u1ec1u DN c\u00f9ng ng\u00e0nh cao su \u1edf TP.HCM g\u1eb7p kh\u00f3 kh\u0103n th\u1eddi gian qua&#8221;, \u00f4ng Th\u1ed1ng gi\u1ea3i th\u00edch.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid alignnone wp-image-39869 size-medium\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/06\/Picture1-9-450x311.png\" alt=\"ki\u1ec7t s\u1ee9c v\u00ec ch\u1edd ho\u00e0n thu\u1ebf\" width=\"450\" height=\"311\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/06\/Picture1-9-450x311.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/06\/Picture1-9-768x532.png 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/06\/Picture1-9.png 945w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<h6>L\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c Thu\u1ebf Q.1 (TP.HCM)<\/h6>\n<p>Ng\u1ecdc D\u01b0\u01a1ng<\/p>\n<h5><strong>H\u00e3y \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 v\u1eady vi\u1ec7c c\u01a1 quan thu\u1ebf ch\u1eadm ho\u00e0n thu\u1ebf cho DN, nh\u01b0 h\u00ecnh th\u1ee9c chi\u1ebfm d\u1ee5ng v\u1ed1n c\u1ee7a DN, g\u00e2y thi\u1ec7t h\u1ea1i cho DN kh\u00f4ng c\u00f3 ngu\u1ed3n t\u00e0i ch\u00ednh k\u1ecbp \u0111\u1ec3 t\u00e1i s\u1ea3n xu\u1ea5t, thi\u1ec7t h\u1ea1i n\u00e0y \u0111\u1ebfn nay kh\u00f4ng th\u1ec3 \u0111ong \u0111\u1ebfm \u0111\u01b0\u1ee3c. Trong th\u1ef1c thi vi\u1ec7c thu thu\u1ebf, d\u01b0\u1eddng nh\u01b0 ch\u00fang ta \u0111ang t\u1eadp trung &#8220;t\u1ed9i&#8221; c\u1ee7a DN nhi\u1ec1u h\u01a1n, m\u00e0 ch\u01b0a h\u1ec1 xem x\u00e9t vai tr\u00f2 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u00e0nh thu\u1ebf ch\u1eadm ho\u00e0n thu\u1ebf g\u00e2y thi\u1ec7t h\u1ea1i cho DN.<\/strong><\/h5>\n<h5><strong>TS Nguy\u1ec5n Minh Th\u1ea3o, Tr\u01b0\u1edfng ban Nghi\u00ean c\u1ee9u m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh (Vi\u1ec7n Nghi\u00ean c\u1ee9u qu\u1ea3n l\u00fd kinh t\u1ebf T.\u01af &#8211; CIEM)<\/strong><\/h5>\n<p>Trong khi \u0111\u00f3, m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 nhi\u1ec1u ph\u1ea3n \u00e1nh, ki\u1ebfn ngh\u1ecb nh\u01b0ng h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty TNHH TM-SX Hoa Sen V\u00e0ng chuy\u00ean s\u1ea3n xu\u1ea5t cao su t\u1ea1i TP.HCM t\u1eeb th\u00e1ng 11.2021 \u0111\u1ebfn nay v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft. S\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i l\u00ean \u0111\u1ebfn 85 t\u1ec9 \u0111\u1ed3ng do kh\u00e2u x\u00e1c minh \u0111\u1ea7u v\u00e0o qu\u00e1 ch\u1eadm. Vi\u1ec7c n\u00e0y g\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty. Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u1ea7n l\u1edbn v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f4ng ty ph\u1ea3i vay t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng. Khi thi\u1ebfu h\u1ee5t ngu\u1ed3n v\u1ed1n c\u00f4ng ty ph\u1ea3i t\u0103ng s\u1ed1 ti\u1ec1n vay l\u00e0m t\u0103ng chi ph\u00ed, t\u0103ng gi\u00e1 v\u1ed1n. &#8220;Khi gi\u00e1 v\u1ed1n t\u0103ng th\u00ec l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a c\u00f4ng ty, gi\u1ea3m doanh thu d\u1eabn \u0111\u1ebfn gi\u1ea3m l\u1ee3i nhu\u1eadn. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng&#8221;, \u0111\u1ea1i di\u1ec7n C\u00f4ng ty TNHH TM-SX Hoa Sen V\u00e0ng n\u00f3i.<\/p>\n<p>Theo \u00f4ng Nguy\u1ec5n Qu\u1ed1c Anh, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH Cao su \u0110\u1ee9c Minh, Ch\u1ee7 t\u1ecbch H\u1ed9i Cao su &#8211; nh\u1ef1a TP.HCM, t\u00ecnh tr\u1ea1ng DN trong ng\u00e0nh cao su b\u1ecb ch\u1eadm ho\u00e0n thu\u1ebf GTGT t\u1ea1i th\u00e0nh ph\u1ed1 v\u1eabn c\u00f2n r\u1ea5t nhi\u1ec1u. M\u1ed9t s\u1ed1 DN l\u1edbn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean \u0111\u1ebfn 20 &#8211; 30 t\u1ec9 \u0111\u1ed3ng. Ri\u00eang v\u1edbi b\u1ea3n th\u00e2n c\u00f4ng ty \u00f4ng c\u0169ng \u0111ang c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT cho th\u1eddi gian 2021 &#8211; 2022 v\u1edbi h\u01a1n 2 t\u1ec9 \u0111\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn. G\u1ea7n 1 n\u0103m tr\u01b0\u1edbc, c\u00f4ng ty \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT nh\u01b0ng c\u01a1 quan thu\u1ebf sau khi r\u00e0 so\u00e1t cho hay c\u00f3 \u0111\u1ed1i t\u00e1c \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00f3 \u0111\u1ed1i t\u00e1c c\u00f3 c\u1ea3nh b\u00e1o r\u1ee7i ro v\u1ec1 thu\u1ebf\u2026 n\u00ean v\u1eabn ch\u01b0a ch\u00ednh th\u1ee9c nh\u1eadn h\u1ed3 s\u01a1.<\/p>\n<h6><\/h6>\n<p>\u00d4ng Nguy\u1ec5n Qu\u1ed1c Anh \u0111\u1eb7t v\u1ea5n \u0111\u1ec1: T\u00f4i v\u1eabn kh\u00f4ng hi\u1ec3u t\u1ea1i sao DN cao su \u1edf TP.HCM g\u1eb7p nhi\u1ec1u r\u1eafc r\u1ed1i trong vi\u1ec7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT trong khi \u1edf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c c\u00e1c c\u00f4ng ty v\u1eabn \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh h\u01a1n. Ch\u00fang t\u00f4i mong mu\u1ed1n c\u01a1 quan thu\u1ebf TP.HCM c\u1ea7n ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT c\u1ee7a DN. Ph\u1ea7n n\u00e0o ch\u01b0a x\u00e1c minh \u0111\u01b0\u1ee3c, do \u0111\u1ed1i t\u00e1c b\u1ecb ng\u1eebng ho\u1ea1t \u0111\u1ed9ng\u2026 m\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i l\u1ed7i DN th\u00ec v\u1eabn c\u00f3 th\u1ec3 lo\u1ea1i ra, c\u00f2n l\u1ea1i ho\u00e0n thu\u1ebf cho DN theo \u0111\u00fang quy \u0111\u1ecbnh. B\u1ea3n th\u00e2n c\u00e1c DN v\u1eabn \u0111ang ho\u1ea1t \u0111\u1ed9ng th\u00ec th\u1eadm ch\u00ed n\u1ebfu sau \u0111\u00f3 ph\u00e1t hi\u1ec7n c\u00f3 s\u1ed1 ti\u1ec1n b\u1ecb ho\u00e0n l\u1ea1i d\u01b0 n\u1ebfu lo\u1ea1i tr\u1eeb v\u1eabn truy thu \u0111\u01b0\u1ee3c. Trong khi DN ho\u1ea1t \u0111\u1ed9ng lu\u00f4n ph\u1ea3i ch\u1ea1y t\u00ecm ngu\u1ed3n v\u1ed1n kh\u1eafp n\u01a1i th\u00ec vi\u1ec7c s\u1ed1 thu\u1ebf b\u1ecb &#8220;\u0111\u1ecdng&#8221; qu\u00e1 l\u00e2u khi\u1ebfn DN kh\u00f3 kh\u0103n tr\u0103m b\u1ec1 v\u00e0 kh\u00f4ng d\u00e1m l\u00e0m nhi\u1ec1u v\u00ec c\u00e0ng l\u00e0m c\u00e0ng b\u1ecb ch\u00f4n v\u1ed1n.<\/p>\n<h6 data-placeholder=\"Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh\">Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf t\u1ea1i TP.HCM<\/h6>\n<h6 data-placeholder=\"Nh\u1eadp t\u00e1c gi\u1ea3\">NG\u1eccC D\u01af\u01a0NG<\/h6>\n<h5>Doanh nghi\u1ec7p n\u1ee3 thu\u1ebf b\u1ecb ph\u1ea1t, b\u1ecb c\u1ea5m xu\u1ea5t c\u1ea3nh\u2026<\/h5>\n<p>Trong khi h\u00e0ng lo\u1ea1t DN b\u1ecb ch\u1eadm ho\u00e0n thu\u1ebf GTGT h\u00e0ng tr\u0103m t\u1ec9 \u0111\u1ed3ng trong v\u00e0i n\u0103m tr\u1eddi th\u00ec ng\u01b0\u1ee3c l\u1ea1i h\u00e0ng lo\u1ea1t ch\u1ee7 DN, \u0111\u1ea1i di\u1ec7n c\u00e1c c\u00f4ng ty g\u1ea7n \u0111\u00e2y \u0111\u00e3 b\u1ecb b\u00eau t\u00ean c\u1ea5m xu\u1ea5t c\u1ea3nh d\u00f9\u00a0n\u1ee3 thu\u1ebf\u00a0ch\u01b0a \u0111\u1ebfn 1 tri\u1ec7u \u0111\u1ed3ng. V\u00ed d\u1ee5, gi\u1eefa th\u00e1ng 5 v\u1eeba qua, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u c\u1ea3ng S\u00e0i G\u00f2n khu v\u1ef1c 4 (C\u1ee5c H\u1ea3i quan TP.HCM) c\u00f3 5 th\u00f4ng b\u00e1o g\u1eedi C\u1ee5c Qu\u1ea3n l\u00fd xu\u1ea5t c\u1ea3nh (B\u1ed9 C\u00f4ng an) \u0111\u1ec1 ngh\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a DN \u0111ang n\u1ee3 thu\u1ebf.<\/p>\n<p>Trong \u0111\u00f3, c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u00e0 L.H.B, Ch\u1ee7 t\u1ecbch H\u0110TV ki\u00eam Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i h\u00f3a ch\u1ea5t G.T (B\u00ecnh D\u01b0\u01a1ng), b\u1ecb \u0111\u1ec1 ngh\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh t\u1eeb ng\u00e0y 18.5 v\u1edbi l\u00fd do DN m\u00e0 b\u00e0 \u0111ang \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt n\u1ee3 thu\u1ebf 997.222 \u0111\u1ed3ng. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh &#8220;ch\u01b0a ho\u00e0n ngh\u0129a v\u1ee5 thu\u1ebf&#8221; c\u00f3 t\u1eeb 10 n\u0103m tr\u01b0\u1edbc, th\u00e1ng 5.2014. T\u01b0\u01a1ng t\u1ef1, h\u1ed3i th\u00e1ng 2, gi\u00e1m \u0111\u1ed1c m\u1ed9t c\u00f4ng ty t\u1ea1i TP.HCM c\u0169ng b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh do DN n\u1ee3 1,1 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p\u2026<\/p>\n<h5 data-placeholder=\"Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh\">Vi\u1ec7c ch\u1eadm ho\u00e0n thu\u1ebf nh\u01b0 h\u00ecnh th\u1ee9c chi\u1ebfm d\u1ee5ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p<\/h5>\n<h6 data-placeholder=\"Nh\u1eadp t\u00e1c gi\u1ea3\">NG\u1eccC TH\u1eaeNG<\/h6>\n<p>D\u1eef li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn nay, s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan g\u1eedi th\u00f4ng b\u00e1o sang B\u1ed9 C\u00f4ng an \u0111\u1ec1 ngh\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, v\u00ec l\u00fd do n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n ng\u00e0y c\u00e0ng t\u0103ng. \u0110\u00e1ng n\u00f3i, \u0111\u00e3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p &#8220;d\u1edf kh\u00f3c d\u1edf c\u01b0\u1eddi&#8221; khi ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00f2n kh\u00f4ng bi\u1ebft m\u00ecnh l\u00e0 gi\u00e1m \u0111\u1ed1c, \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt cho m\u1ed9t DN do gi\u1ea5y t\u1edd c\u00e1 nh\u00e2n b\u1ecb \u0111\u00e1nh c\u1eafp \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty. Hay c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt \u0111\u00e3 r\u1eddi c\u00f4ng ty t\u1eeb 10 n\u0103m tr\u01b0\u1edbc, v\u00e0 c\u0169ng kh\u00f4ng hay bi\u1ebft DN \u0111\u00f3 n\u1ee3 thu\u1ebf (s\u1ed1 ti\u1ec1n r\u1ea5t nh\u1ecf), khi ra s\u00e2n bay m\u1edbi hay m\u00ecnh b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh\u2026<\/p>\n<p>TS Nguy\u1ec5n Minh Th\u1ea3o, Tr\u01b0\u1edfng ban Nghi\u00ean c\u1ee9u m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh (Vi\u1ec7n Nghi\u00ean c\u1ee9u qu\u1ea3n l\u00fd kinh t\u1ebf T.\u01af &#8211; CIEM), cho r\u1eb1ng v\u1ec1 nguy\u00ean t\u1eafc, DN n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n, b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. Nh\u01b0ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ra th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1eb7c bi\u1ec7t DN l\u1edbn, \u0111ang l\u00e0m \u0103n v\u1edbi nhi\u1ec1u \u0111\u1ed1i t\u00e1c, \u0111ang g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh trong ng\u1eafn h\u1ea1n, v\u1edbi th\u00f4ng b\u00e1o n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u01b0\u01a1ng hi\u1ec7u DN r\u1ea5t nhi\u1ec1u. Tr\u01b0\u1eddng h\u1ee3p g\u1ea7n \u0111\u00e2y l\u00e0 ch\u1ee7 t\u1ecbch m\u1ed9t c\u00f4ng ty \u0111\u1ea7u t\u01b0 v\u1ec1 n\u0103ng l\u01b0\u1ee3ng m\u1eb7t tr\u1eddi. DN n\u00e0y \u0111i \u0111\u1ea7u trong \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1eddng d\u00e2y ri\u00eang, \u0111\u1ea7u t\u01b0 s\u1edbm trong l\u0129nh v\u1ef1c n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, th\u00f4ng tin ho\u00e3n xu\u1ea5t c\u1ea3nh ngay ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u DN \u00edt nhi\u1ec1u \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u01b0\u01a1ng hi\u1ec7u DN.<\/p>\n<h6><\/h6>\n<p>Theo b\u00e0, lu\u1eadt ph\u00e1p ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c thi tr\u00ean c\u01a1 s\u1edf t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n cho ng\u01b0\u1eddi d\u00e2n v\u00e0 DN, kh\u00f4ng n\u00ean c\u1ee9ng nh\u1eafc, g\u00e2y t\u1ed5n th\u1ea5t cho h\u1ecd. &#8220;H\u00e3y \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 v\u1eady vi\u1ec7c c\u01a1 quan thu\u1ebf ch\u1eadm ho\u00e0n thu\u1ebf cho DN, nh\u01b0 h\u00ecnh th\u1ee9c chi\u1ebfm d\u1ee5ng v\u1ed1n c\u1ee7a DN, g\u00e2y thi\u1ec7t h\u1ea1i cho DN kh\u00f4ng c\u00f3 ngu\u1ed3n t\u00e0i ch\u00ednh k\u1ecbp \u0111\u1ec3 t\u00e1i s\u1ea3n xu\u1ea5t, thi\u1ec7t h\u1ea1i n\u00e0y \u0111\u1ebfn nay kh\u00f4ng th\u1ec3 \u0111ong \u0111\u1ebfm \u0111\u01b0\u1ee3c. Trong th\u1ef1c thi vi\u1ec7c thu thu\u1ebf, d\u01b0\u1eddng nh\u01b0 ch\u00fang ta \u0111ang t\u1eadp trung &#8220;t\u1ed9i&#8221; c\u1ee7a DN nhi\u1ec1u h\u01a1n, m\u00e0 ch\u01b0a h\u1ec1 xem x\u00e9t vai tr\u00f2 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u00e0nh thu\u1ebf ch\u1eadm ho\u00e0n thu\u1ebf g\u00e2y thi\u1ec7t h\u1ea1i cho DN. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u1ea7n \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 v\u00e0 n\u00ean c\u00f4ng b\u1eb1ng v\u1edbi DN h\u01a1n&#8221;, b\u00e0 Th\u1ea3o nh\u1ea5n m\u1ea1nh v\u00e0 n\u00f3i th\u1eb3ng: Khi ch\u00fang ta b\u00e0n \u0111\u1ebfn t\u1ed5n th\u1ea5t c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u0169ng n\u00ean c\u00e2n nh\u1eafc \u0111\u1ebfn t\u1ed5n th\u1ea5t c\u1ee7a DN, n\u1ebfu ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, DN s\u1ebd \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf bi\u1ebft r\u00f5 DN \u0111ang c\u00f3 nh\u1eefng kh\u00f3 kh\u0103n t\u1ea1m th\u1eddi th\u1ebf n\u00e0o\u2026<\/p>\n<p>C\u00e1c quy\u1ebft \u0111\u1ecbnh ch\u1ebf t\u00e0i mang t\u00ednh ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi DN chung quy l\u00e0 bu\u1ed9c DN l\u00e0m \u0111\u00fang lu\u1eadt, c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng \u0111ang thay nh\u00e0 n\u01b0\u1edbc thi h\u00e0nh lu\u1eadt \u0111\u1ed1i v\u1edbi DN. V\u1eady v\u1edbi c\u01a1 quan thu\u1ebf, v\u1edbi s\u1ef1 ch\u1eadm tr\u1ec5 ho\u00e0n thu\u1ebf cho DN, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p DN than tr\u1eddi v\u00ec kh\u00f4ng bi\u1ebft c\u00f2n \u0111\u00f2i \u0111\u1ebfn gi\u1ea5y t\u1edd n\u00e0o n\u1eefa, trong khi \u0111\u1ed3ng ti\u1ec1n h\u1ecd \u0111ang vay ng\u00e2n h\u00e0ng kh\u00f3 kh\u0103n, thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng l\u1edbn. V\u1eady ai tr\u1ea3 cho nh\u1eefng thi\u1ec7t h\u1ea1i c\u1ee7a DN trong ch\u1eadm thu v\u1ec1 ti\u1ec1n thu\u1ebf GTGT m\u00ecnh t\u1eebng \u0111\u00f3ng v\u00e0o? Trong khi thu\u1ebf ch\u1eadm c\u00f2n b\u1ecb n\u1ed9p ph\u1ea1t theo l\u00e3i su\u1ea5t n\u1eefa m\u00e0&#8221;, b\u00e0 Nguy\u1ec5n Minh Th\u1ea3o chia s\u1ebb.<\/p>\n<h5>Ti\u1ec1n ho\u00e0n thu\u1ebf l\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p<\/h5>\n<p>Ng\u00e0y 12.6, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 c\u00f3 Th\u00f4ng b\u00e1o s\u1ed1 4092 g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT cho DN sau khi B\u00e1o\u00a0<em>Thanh Ni\u00ean<\/em>\u00a0ng\u00e0y 24.5 \u0111\u0103ng b\u00e0i ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng nhi\u1ec1u DN cao su ph\u1ea3i ch\u1edd \u0111\u1ee3i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. Theo \u0111\u00f3, Ph\u00f3 th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 L\u00ea Minh Kh\u00e1i c\u00f3 \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o, giao B\u1ed9 T\u00e0i ch\u00ednh r\u00e0 so\u00e1t, l\u00e0m r\u00f5 th\u1ef1c tr\u1ea1ng vi\u1ec7c ho\u00e0n thu\u1ebf GTGT cho DN nh\u01b0 b\u00e1o ch\u00ed ph\u1ea3n \u00e1nh. \u0110\u1ed3ng th\u1eddi, B\u1ed9 T\u00e0i ch\u00ednh kh\u1ea9n tr\u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c ho\u00e0n thu\u1ebf GTGT theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, b\u1ea3o \u0111\u1ea3m th\u1eddi h\u1ea1n, kh\u00f4ng \u0111\u1ec3 ch\u1eadm tr\u1ec5, k\u00e9o d\u00e0i, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng, d\u1ee9t kho\u00e1t cho DN, g\u00f3p ph\u1ea7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi d\u00e2n, DN.<\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00f3, trong n\u0103m 2023, sau nhi\u1ec1u ki\u1ebfn ngh\u1ecb, ph\u1ea3n \u00e1nh c\u1ee7a DN t\u1eeb cao su \u0111\u1ebfn g\u1ed7\u2026 Ch\u00ednh ph\u1ee7 c\u0169ng \u0111\u00e3 nhi\u1ec1u l\u1ea7n ch\u1ec9 \u0111\u1ea1o, y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ea1o c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ea9y nhanh vi\u1ec7c ho\u00e0n thu\u1ebf GTGT cho DN. T\u1ea1i m\u1ed9t s\u1ed1 k\u1ef3 h\u1ecdp c\u1ee7a Qu\u1ed1c h\u1ed9i, v\u1ea5n \u0111\u1ec1 n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i n\u00eau ra \u0111\u1ec3 ch\u1ea5t v\u1ea5n v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh. Nhi\u1ec1u \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i c\u0169ng n\u00eau v\u1ea5n \u0111\u1ec1 trong b\u1ed1i c\u1ea3nh nhi\u1ec1u DN g\u1eb7p kh\u00f3 kh\u0103n, s\u1ee9c kh\u1ecfe \u0111\u00e3 b\u00e0o m\u00f2n qua nhi\u1ec1u n\u0103m. Vi\u1ec7c ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng c\u0169ng r\u1ea5t kh\u00f3, m\u1eb7c d\u00f9 h\u1ea1 l\u00e3i su\u1ea5t xu\u1ed1ng nh\u01b0ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n, ti\u00eau ch\u00ed, ti\u00eau chu\u1ea9n \u0111\u1ec3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng c\u0169ng r\u1ea5t ng\u1eb7t ngh\u00e8o. Do \u0111\u00f3, kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u00f3 \u00fd ngh\u0129a r\u1ea5t l\u1edbn v\u1edbi DN.<\/p>\n<h6><\/h6>\n<p>Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT trong nh\u1eefng n\u0103m qua l\u00e0 ch\u00ednh s\u00e1ch \u0111\u00fang \u0111\u1eafn c\u1ee7a Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m th\u1ef1c thi ch\u00ednh s\u00e1ch l\u00e0 c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng, DN kh\u00f4ng ph\u1ea3i \u0111i xin ho\u00e0n thu\u1ebf. Trong khi \u0111\u00f3, lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 quy \u0111\u1ecbnh r\u1ea5t r\u00f5, trong th\u1eddi gian 40 ng\u00e0y k\u1ec3 t\u1eeb khi n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 th\u00ec DN s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf GTGT ch\u00eanh l\u1ec7ch \u0111\u00e3 \u0111\u00f3ng ban \u0111\u1ea7u. H\u01a1n n\u1eefa, n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c ch\u1eadm tr\u1ec5 ho\u00e0n thu\u1ebf l\u00e0 do l\u1ed7i t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n ph\u1ea3i ho\u00e0n tr\u1ea3, c\u01a1 quan thu\u1ebf c\u00f2n ph\u1ea3i tr\u1ea3 l\u00e3i v\u1edbi m\u1ee9c 0,03%\/ng\u00e0y, t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea3i ho\u00e0n tr\u1ea3 v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm ho\u00e0n. Do \u0111\u00f3 quan tr\u1ecdng nh\u1ea5t l\u00e0 tr\u00e1ch nhi\u1ec7m th\u1ef1c thi c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1edf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<p>Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang, ng\u01b0\u1eddi \u0111\u00e3 t\u01b0 v\u1ea5n nhi\u1ec1u h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a DN, th\u1eb3ng th\u1eafn: C\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u r\u1ea5t o\u00e1i \u0103m, kh\u00f3 kh\u0103n \u0111\u1ec3 DN ho\u00e0n th\u00e0nh. Ch\u1eb3ng h\u1ea1n, c\u00f3 DN xu\u1ea5t kh\u1ea9u d\u1ea7u \u0103n v\u1eabn \u0111ang m\u00f2n m\u1ecfi ch\u1edd ho\u00e0n thu\u1ebf cho h\u1ed3 s\u01a1 h\u01a1n 20 t\u1ec9 \u0111\u1ed3ng. C\u01a1 quan thu\u1ebf cho bi\u1ebft DN n\u00e0y xu\u1ea5t kh\u1ea9u cho c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c.<\/p>\n<p>Trong khi \u0111\u00f3, lu\u1eadt quy \u0111\u1ecbnh n\u00eau r\u00f5 l\u00e0 xu\u1ea5t kh\u1ea9u cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng y\u00eau c\u1ea7u \u0111\u1ed1i t\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 g\u1ea7n \u0111\u00e2y, c\u01a1 quan thu\u1ebf c\u00f2n y\u00eau c\u1ea7u DN ph\u1ea3i k\u00ea khai th\u00eam nhi\u1ec1u chi ti\u1ebft nh\u01b0 th\u00f4ng tin v\u1ec1 xe giao h\u00e0ng h\u00f3a t\u1ea1i kho g\u1ed3m bi\u1ec3n s\u1ed1 xe, tr\u1ecdng t\u1ea3i, th\u00f4ng tin c\u00e1 nh\u00e2n c\u1ee7a t\u00e0i x\u1ebf\u2026 N\u1ebfu nh\u01b0 ng\u00e0nh cao su th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf GTGT ch\u1ec9 5% trong khi v\u1edbi nhi\u1ec1u ng\u00e0nh h\u00e0ng kh\u00e1c th\u00ec thu\u1ebf GTGT l\u00e0 10% n\u00ean s\u1ed1 ti\u1ec1n c\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i r\u1ea5t l\u1edbn, l\u00ean v\u00e0i ch\u1ee5c t\u1ec9 \u0111\u1ed3ng l\u00e0 ph\u1ed5 bi\u1ebfn. Khi b\u1ecb ch\u1eadm tr\u1ec5 ho\u00e0n thu\u1ebf khi\u1ebfn DN ph\u1ea3i ch\u1ea1y \u0111\u00f4n ch\u1ea1y \u0111\u00e1o vay m\u01b0\u1ee3n nhi\u1ec1u n\u01a1i \u0111\u1ec3 c\u00f3 ti\u1ec1n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng, s\u1ea3n xu\u1ea5t.<\/p>\n<p>Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa nh\u1ea5n m\u1ea1nh: lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 n\u00eau r\u00f5 c\u00f3 3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. \u0110\u00f3 l\u00e0 c\u00f3 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u; t\u1edd khai h\u1ea3i quan khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 thanh to\u00e1n kh\u00f4ng ti\u1ec1n m\u1eb7t. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea7n ph\u1ea3i l\u00e0m theo \u0111\u00fang quy \u0111\u1ecbnh, th\u1eadm ch\u00ed h\u1ed7 tr\u1ee3 cho DN ho\u00e0n tr\u01b0\u1edbc ki\u1ec3m tra sau th\u00ec m\u1edbi \u0111\u00fang tinh th\u1ea7n h\u1ed7 tr\u1ee3, \u0111\u1ed3ng h\u00e0nh v\u1edbi DN m\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1eb7t ra t\u1eeb nhi\u1ec1u n\u0103m qua. Kh\u00f4ng n\u00ean v\u00ec m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m m\u00e0 suy lu\u1eadn hay \u00e1ch t\u1eafc, vi ph\u1ea1m quy\u1ec1n l\u1ee3i c\u1ee7a h\u00e0ng lo\u1ea1t DN. B\u1edfi \u0111\u00e2y ch\u00ednh l\u00e0 r\u00e0o c\u1ea3n l\u1edbn khi\u1ebfn cho DN thi\u1ebfu v\u1ed1n, ph\u1ea3i thu h\u1eb9p ho\u1ea1t \u0111\u1ed9ng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf c\u1ea3 n\u01b0\u1edbc.<\/p>\n<p>PGS-TS Nguy\u1ec5n Th\u01b0\u1eddng L\u1ea1ng, Vi\u1ec7n Th\u01b0\u01a1ng m\u1ea1i kinh t\u1ebf v\u00e0 qu\u1ed1c t\u1ebf (Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf qu\u1ed1c d\u00e2n), n\u00f3i th\u1eb3ng: Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 \u00fd ki\u1ebfn r\u1ed3i, v\u1ea5n \u0111\u1ec1 c\u00f2n l\u1ea1i l\u00e0 vai tr\u00f2 c\u1ee7a ng\u00e0nh thu\u1ebf. H\u00e3y coi \u0111\u00f3 l\u00e0 hi\u1ec7u l\u1ec7nh c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c cho ng\u00e0nh \u0111\u1ec3 c\u1ea3i c\u00e1ch b\u1ed9 m\u00e1y. Ai l\u00e0m ch\u1eadm, l\u00e0m tr\u1ec5, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn DN, c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ngay. Ng\u00e0nh thu\u1ebf n\u00ean c\u00f3 l\u1ed9 tr\u00ecnh x\u1eed l\u00fd vi\u1ec7c ho\u00e0n thu\u1ebf n\u00e0y m\u1ed9t c\u00e1ch m\u1ea1ch l\u1ea1c. N\u1ebfu kh\u00f4ng \u0111\u00fang, ph\u1ea3i c\u00f3 gi\u1ea3i tr\u00ecnh ngay, l\u00e0m ch\u1eadm, gi\u1ea3i tr\u00ecnh, v\u01b0\u1edbng \u1edf \u0111\u00e2u, gi\u1ea3i tr\u00ecnh, nh\u01b0 v\u1eady c\u00e1c ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i m\u1edbi c\u00f3 t\u00ednh r\u0103n \u0111e v\u00e0 hi\u1ec7u qu\u1ea3 m\u1ea1nh m\u1ebd \u0111\u01b0\u1ee3c&#8221;.<\/p>\n<h5><strong><em>Kh\u00f4ng th\u1ec3 1 &#8211; 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<\/em><\/strong><\/h5>\n<p><em>M\u1ecdi quy \u0111\u1ecbnh li\u00ean quan quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT \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. \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. 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 &#8211; 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<h5><span style=\"color: #993300;\"><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a><span style=\"color: #0000ff;\">\u00a0<\/span><a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,<\/a> <\/span><span style=\"color: #993300;\"><span style=\"color: #000000;\">Gi\u00e1m \u0111\u1ed1c <\/span><a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <\/span><strong><span style=\"color: #993300;\"><a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a><\/span><\/strong><\/h5>\n<h5><strong>C\u00f3 th\u1ec3 cho DN t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n ?<\/strong><\/h5>\n<p>C\u00f3 th\u1ec3 xem x\u00e9t cho DN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kho\u1ea3n thu\u1ebf \u0111\u1ebfn k\u1ef3 n\u1ed9p v\u1edbi thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u01b0\u1ee3c kh\u00f4ng? Ngh\u0129a l\u00e0 DN c\u00f3 nh\u1eefng kho\u1ea3n thu\u1ebf \u0111\u1ebfn k\u1ef3 n\u1ed9p, kh\u00f4ng ph\u1ea3i ch\u1ea1y \u0111\u00f4n ch\u1ea1y \u0111\u00e1o vay m\u01b0\u1ee3n \u0111\u1ec3 n\u1ed9p n\u1eefa, m\u00e0 cho kh\u1ea5u tr\u1eeb v\u00e0o kho\u1ea3n ti\u1ec1n thu\u1ebf GTGT m\u00e0 ng\u00e2n s\u00e1ch \u0111ang n\u1ee3 DN. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p t\u00ecnh th\u1ebf, c\u1ea7n thi\u1ebft cho DN l\u00e0m h\u00e0ng xu\u1ea5t kh\u1ea9u, c\u1ea7n ngu\u1ed3n ti\u1ec1n ra v\u00f4 th\u01b0\u1eddng xuy\u00ean v\u1edbi l\u01b0\u1ee3ng ti\u1ec1n l\u1edbn \u0111\u1ec3 mua v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t. Sau kh\u1ea5u tr\u1eeb, ph\u1ea7n d\u00f4i ra c\u00f3 th\u1ec3 ho\u00e0n ho\u1eb7c thu ti\u1ebfp. C\u00e1ch n\u00e0y gi\u00fap DN r\u1ea5t nhi\u1ec1u, c\u1ee9u DN trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh. C\u00e1ch th\u1ee9 hai l\u00e0 nh\u00e0 n\u01b0\u1edbc n\u1ebfu c\u00f3 qu\u1ef9 d\u1ef1 ph\u00f2ng, trong giai \u0111o\u1ea1n DN kh\u00f3 kh\u0103n, kh\u00f4ng ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c, nguy c\u01a1 ph\u00e1 s\u1ea3n, n\u00ean d\u00f9ng qu\u1ef9 n\u00e0y \u0111\u1ec3 c\u1ee9u DN. Th\u1ee9 ba, h\u00e3y s\u1eed d\u1ee5ng k\u00eanh ng\u00e2n h\u00e0ng, c\u00f3 th\u1ec3 cho DN vay l\u00e3i su\u1ea5t th\u1ea5p nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ec3 mua h\u00e0ng, s\u1ed1 ti\u1ec1n DN tr\u1ea3 sau khi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf\u2026<\/p>\n<p><em>PGS-TS\u00a0<strong>Nguy\u1ec5n Th\u01b0\u1eddng L\u1ea1ng<\/strong>,\u00a0Vi\u1ec7n Th\u01b0\u01a1ng m\u1ea1i kinh t\u1ebf v\u00e0 qu\u1ed1c t\u1ebf (Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf qu\u1ed1c d\u00e2n)<\/em><\/p>\n<p><strong>Mai<\/strong> <strong>Ph\u01b0\u01a1ng \u2013 Nguy\u00ean Nga<\/strong><\/p>\n<p><em>&#8212;&#8212;&#8212;&#8212;-<\/em><\/p>\n<p><strong><em>Thanh<\/em><\/strong> <strong><em>ni\u00ean (Kinh t\u1ebf) 19-6-2024:<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/thanhnien.vn\/doanh-nghiep-kiet-suc-vi-cho-hoan-thue-185240618230438678.htm\">https:\/\/thanhnien.vn\/doanh-nghiep-kiet-suc-vi-cho-hoan-thue-185240618230438678.htm<\/a><\/em><\/p>\n<p><em>(194\/3.274)<\/em>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p &#8216;ki\u1ec7t s\u1ee9c&#8217; v\u00ec ch\u1edd ho\u00e0n thu\u1ebf (TN) &#8211; Sau nhi\u1ec1u l\u1ea7n ki\u1ebfn ngh\u1ecb, ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. Th\u1ebf nh\u01b0ng v\u1eabn c\u00f2n nhi\u1ec1u \u0111\u01a1n v\u1ecb m\u00f2n m\u1ecfi ch\u1edd nhi\u1ec1u n\u0103m qua [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":39869,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[34,38],"class_list":["post-39868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-doanh-nghiep","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>3.762. 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