{"id":4220,"date":"2018-08-28T16:59:09","date_gmt":"2018-08-28T09:59:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=4220"},"modified":"2022-01-26T17:06:29","modified_gmt":"2022-01-26T10:06:29","slug":"309-binh-luan-ve-cai-ly-lap-quy-ruou-bia-trong-du-thao-luat-han-che-tac-hai-cua-ruou-bia","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/309-binh-luan-ve-cai-ly-lap-quy-ruou-bia-trong-du-thao-luat-han-che-tac-hai-cua-ruou-bia\/","title":{"rendered":"309. B\u00ecnh lu\u1eadn v\u1ec1 C\u00e1i l\u00fd l\u1eadp Qu\u1ef9 r\u01b0\u1ee3u bia trong D\u1ef1 th\u1ea3o Lu\u1eadt H\u1ea1n ch\u1ebf t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u bia."},"content":{"rendered":"<strong><em>(ANVI) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC tham lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o do H\u1ed9i Lu\u1eadt Gia VN &amp; Hi\u1ec7p h\u1ed9i Bia r\u01b0\u1ee3u, n\u01b0\u1edbc gi\u1ea3i kh\u00e1t t\u1ed5 ch\u1ee9c.<\/em><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-4223 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2018\/08\/shutterstock_212710381-696x392-1-450x253.png\" alt=\"\" width=\"450\" height=\"253\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2018\/08\/shutterstock_212710381-696x392-1-450x253.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2018\/08\/shutterstock_212710381-696x392-1-350x198.png 350w, https:\/\/anvilaw.com\/wp-content\/uploads\/2018\/08\/shutterstock_212710381-696x392-1.png 696w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><strong>1. Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p:<\/strong><\/p>\n<p>1.1. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch v\u00e0 cho Nh\u00e0 n\u01b0\u1edbc 3 kho\u1ea3n m\u1ee5c ch\u00ednh sau \u0111\u00e2y:<\/p>\n<ul>\n<li>Thu\u1ebf;<\/li>\n<li>Ph\u00ed, l\u1ec7 ph\u00ed:<\/li>\n<li>Qu\u1ef9 &amp; d\u1ea1ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 qu\u1ef9.<\/li>\n<\/ul>\n<p>1.2. Thu\u1ebf, ph\u00ed l\u00e0 g\u00ec th\u00ec \u0111\u00e3 r\u1ea5t r\u00f5 r\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a 9 lo\u1ea1i thu\u1ebf trong 9 \u0111\u1ea1o Lu\u1eadt thu\u1ebf c\u00f9ng v\u1edbi Lu\u1eadt ph\u00ed &amp; l\u1ec7 ph\u00ed. Ri\u00eang qu\u1ef9 &amp; d\u1ea1ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 qu\u1ef9 th\u00ec kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh chung v\u1ec1 nguy\u00ean t\u1eafc, tri\u1ebft l\u00fd c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c ph\u1ea3i \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c.<\/p>\n<p>1.3. Qu\u1ef9 ch\u1ec9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1eb3ng trong c\u00e1c lu\u1eadt v\u1ec1 m\u1ed9t s\u1ed1 qu\u1ef9 v\u00e0 d\u1ea1ng qu\u1ef9 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng nh\u01b0:<\/p>\n<ul>\n<li>Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (c\u1ea3 y t\u1ebf, tai n\u1ea1n, th\u1ea5t nghi\u1ec7p): C\u00f3 l\u00fd;<\/li>\n<li>Qu\u1ef9 ph\u00f2ng ch\u1ed1ng l\u1ee5t b\u00e3o: Kh\u00f4ng h\u1ee3p l\u00fd l\u1eafm;<\/li>\n<li>Qu\u1ef9 ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a thu\u1ed1c l\u00e1: Kh\u00f4ng h\u1ee3p l\u00fd;<\/li>\n<li>C\u00f4ng \u0111o\u00e0n ph\u00ed: R\u1ea5t b\u1ea5t h\u1ee3p l\u00fd.<\/li>\n<\/ul>\n<p><strong>2. Qu\u1ef9 ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u bia:<\/strong><\/p>\n<p>2.1. Qu\u1ef9 n\u00e0y t\u00ednh tr\u00ean doanh thu, t\u1ee9c l\u00e0 quay l\u1ea1i ki\u1ec3u \u0111\u00e1nh thu\u1ebf doanh thu ng\u00e0y x\u01b0a. B\u1ea3n ch\u1ea5t l\u00e0 \u0111\u00e1nh thu\u1ebf. \u0110\u1eb7c bi\u1ec7t t\u00ednh m\u1ee9c n\u1ed9p tr\u00ean doanh thu l\u00e0 m\u1ed9t con s\u1ed1 r\u1ea5t l\u1edbn, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p>2.2. M\u1ed9t lo\u1ea1t s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a Qu\u1ef9 n\u00e0y:<\/p>\n<ul>\n<li>Kh\u00f4ng ph\u1ea3i l\u00e0 kho\u1ea3n n\u1ed9p \u0111\u1ec3 \u0111\u00f3ng g\u00f3p, trong tr\u1ea3i cho vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u00f4ng;<\/li>\n<li>Kh\u00f4ng ph\u1ea3i l\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch; kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 h\u1ee3p l\u00fd:<\/li>\n<li>Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd, th\u1eadm ch\u00ed l\u00e0 vi Hi\u1ebfn, c\u0169ng gi\u1ed1ng nh\u01b0 vi\u1ec7c thu c\u00f4ng \u0111o\u00e0n ph\u00ed &amp; qu\u1ef9 ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a thu\u1ed1c l\u00e1;<\/li>\n<li>L\u00e0 m\u1ed9t s\u1ef1 l\u1eadp l\u1edd, r\u1ea5t b\u1ea5t h\u1ee3p l\u00fd.<\/li>\n<\/ul>\n<p>2.3. \u0110\u01b0\u01a1ng nhi\u00ean Nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng ti\u1ec1n thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ee7a nh\u00e2n d\u00e2n, trong \u0111\u00f3 c\u00f3 vi\u1ec7c quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u l\u00e0 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe nh\u00e2n d\u00e2n. Nh\u00e0 n\u01b0\u1edbc thu thu\u1ebf hay thu g\u00ec th\u00ec c\u0169ng ph\u1ea3i d\u1ef1a tr\u00ean \u0111\u1ea1o l\u00fd &amp; ph\u00e1p l\u00fd h\u1ee3p t\u00ecnh, h\u1ee3p l\u00fd, ch\u1ee9 kh\u00f4ng th\u1ec3 d\u00f9ng lu\u1eadt \u0111\u1ec3 mu\u1ed1n thu g\u00ec th\u00ec thu.<\/p>\n<p>M\u00e0 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe nh\u00e2n d\u00e2n th\u00ec c\u0169ng c\u1ea7n t\u00ednh t\u1edbi m\u1eb7t l\u1ee3i c\u1ee7a r\u01b0\u1ee3u bia. Gi\u1ea3m t\u00ecnh tr\u1ea1ng l\u1ea1m d\u1ee5ng &amp; \u0111\u1ed9c h\u1ea1i, nh\u01b0ng ph\u1ea3i t\u0103ng an to\u00e0n &amp; gi\u00fap nhi\u1ec1u kh\u00f4ng c\u00f3 \u0111\u1ec3 u\u1ed1ng, lu\u00f4n th\u00e8m m\u1ed9t h\u1edbp r\u01b0\u1ee3u, 1 c\u1ed1c bia an to\u00e0n.<\/p>\n<p>\u0110i\u1ec1u 6 c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh ng\u01b0\u1eddi lao \u0111\u1ed9ng (l\u00e0 g\u1ed3m g\u1ea7n tri\u1ec7u doanh nghi\u1ec7p, g\u1ea7n 5 tri\u1ec7u h\u1ed9 kinh doanh &amp; h\u00e0ng tri\u1ec7u lao \u0111\u1ed9ng gi\u00fap vi\u1ec7c) kh\u00f4ng \u0111\u01b0\u1ee3c u\u1ed1ng r\u01b0\u1ee3u bia trong &amp; c\u1ea3 gi\u1eefa gi\u1edd l\u00e0m vi\u1ec7c, th\u00ec ch\u1eb3ng kh\u00e1c n\u00e0o t\u01b0 duy g\u1ecdt \u0111\u1ea7u b\u00f4i v\u00f4i Th\u1ecb m\u1ea7u.<\/p>\n<p><strong>3. Ki\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<p>3.1. Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>Kh\u00f4ng th\u1ec3 l\u1ea1i ph\u1ea3i \u0111\u00f3ng th\u00eam Qu\u1ef9 m\u00e0 b\u1ea3n ch\u1ea5t l\u00e0 thu\u1ebf doanh thu \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf t\u1eeb h\u01a1n 2 ch\u1ee5c n\u0103m qua.<\/p>\n<p>3.2. Lu\u1eadt c\u1ea7n quy \u0111\u1ecbnh c\u00f3 Qu\u1ef9 ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u bia, v\u1edbi 3 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>Kh\u00f4ng ph\u1ea3i l\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c;<\/li>\n<li>Khuy\u1ebfn kh\u00edch \u0111\u00f3ng g\u00f3p t\u1ef1 nguy\u1ec7n:<\/li>\n<li>Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o Qu\u1ef9 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>3.3. Vi\u1ec7c thu \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u bia, v\u00ec l\u00fd do kh\u00f4ng khuy\u1ebfn kh\u00edch &amp; \u0111\u1ec3 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe nh\u00e2n d\u00e2n ch\u1ec9 h\u1ee3p l\u00fd khi:<\/p>\n<ul>\n<li>B\u1ecf thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi r\u01b0\u1ee3u, bia, ch\u1ec9 thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng ho\u00e1 b\u00ecnh th\u01b0\u1eddng kh\u00e1c;<\/li>\n<li>Ho\u1eb7c ban h\u00e0nh 1 s\u1eafc thu\u1ebf m\u1edbi. V\u00ed d\u1ee5 Thu\u1ebf ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1 \u0111\u1eb7c bi\u1ec7t, thay cho thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi r\u01b0\u1ee3u bia c\u1ed9ng v\u1edbi vi\u1ec7c l\u1eadp ra Qu\u1ef9 ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u bia.<\/li>\n<\/ul>\n<p>(Chu\u1ea9n b\u1ecb t\u1ea1i tr\u1eadn).<\/p>\n<p><em>H\u00e0 N\u1ed9i 28-8-2018\u00a0\u00a0\u00a0\u00a0 <\/em>","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC tham lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o do H\u1ed9i Lu\u1eadt Gia VN &amp; Hi\u1ec7p h\u1ed9i Bia r\u01b0\u1ee3u, n\u01b0\u1edbc gi\u1ea3i kh\u00e1t t\u1ed5 ch\u1ee9c. 1. Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p: 1.1. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch v\u00e0 cho Nh\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-4220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>309. B\u00ecnh lu\u1eadn v\u1ec1 C\u00e1i l\u00fd l\u1eadp Qu\u1ef9 r\u01b0\u1ee3u bia trong D\u1ef1 th\u1ea3o Lu\u1eadt H\u1ea1n ch\u1ebf t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u bia. - ANVI Law Firm<\/title>\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\/309-binh-luan-ve-cai-ly-lap-quy-ruou-bia-trong-du-thao-luat-han-che-tac-hai-cua-ruou-bia\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]309. 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