{"id":42854,"date":"2024-10-21T21:43:46","date_gmt":"2024-10-21T14:43:46","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=42854"},"modified":"2024-10-30T09:31:42","modified_gmt":"2024-10-30T02:31:42","slug":"4-378-ap-thue-gtgt-phan-bon-de-dat-loi-ich-lau-dai-cho-nganh-nong-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-379-ap-thue-gtgt-phan-bon-de-dat-loi-ich-lau-dai-cho-nganh-nong-nghiep\/","title":{"rendered":"4.379. \u00c1p thu\u1ebf GTGT ph\u00e2n b\u00f3n \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i \u00edch l\u00e2u d\u00e0i cho ng\u00e0nh n\u00f4ng nghi\u1ec7p"},"content":{"rendered":"<h4><span style=\"color: #723918;\"><strong>\u00c1p thu\u1ebf GTGT ph\u00e2n b\u00f3n \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i \u00edch l\u00e2u d\u00e0i cho ng\u00e0nh n\u00f4ng nghi\u1ec7p.<\/strong><\/span><\/h4>\n<h5>(PT) &#8211; \u201cN\u1ebfu kh\u00f4ng \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) ch\u1ec9 \u0111\u1ec3 n\u00f4ng d\u00e2n l\u1ee3i v\u1ec1 s\u1ed1 ti\u1ec1n mua ph\u00e2n b\u00f3n tr\u01b0\u1edbc m\u1eaft, nh\u01b0ng l\u1ea1i g\u00e2y b\u1ea5t l\u1ee3i cho ng\u00e0nh ph\u00e2n b\u00f3n, th\u00ec v\u1ec1 l\u00e2u d\u00e0i s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi n\u1ec1n s\u1ea3n xu\u1ea5t, s\u1ea3n l\u01b0\u1ee3ng n\u00f4ng s\u1ea3n gi\u1ea3m, ch\u1ea5t l\u01b0\u1ee3ng k\u00e9m c\u1ea1nh tranh v\u00e0 n\u00f4ng d\u00e2n l\u1ea1i ch\u00ednh l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thi\u1ec7t th\u00f2i\u201d, <em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em><strong><em>\u00a0<\/em><\/strong>nh\u00ecn nh\u1eadn.<\/h5>\n<p>Lu\u1eadt s\u1ed1 71\/2014\/QH13 (Lu\u1eadt Thu\u1ebf 71) c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2015 kh\u00f4ng \u00e1p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n t\u01b0\u1edfng nh\u01b0 c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 t\u1ed1t cho ng\u00e0nh n\u00f4ng nghi\u1ec7p nh\u01b0 k\u1ef3 v\u1ecdng, nh\u01b0ng l\u1ea1i \u0111em t\u1edbi nh\u1eefng b\u1ea5t c\u1eadp d\u00e0i h\u1ea1n, t\u1ea1o g\u00e1nh n\u1eb7ng cho ng\u01b0\u1eddi n\u00f4ng d\u00e2n trong su\u1ed1t 10 n\u0103m qua.<\/p>\n<p>Kh\u00f4ng th\u1ec3 ch\u1eadm tr\u1ec5 s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf 71, \u0111\u01b0a ph\u00e2n b\u00f3n tr\u1edf v\u1ec1 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% l\u00e0 ki\u1ebfn ngh\u1ecb c\u1ee7a nhi\u1ec1u chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc v\u00e0 Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam.<\/p>\n<p>Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean T\u1ea1p ch\u00ed N\u0103ng l\u01b0\u1ee3ng M\u1edbi, <em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <\/em><strong><em><a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a><\/em><\/strong><strong><em>, <\/em><\/strong><em>Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC)<\/em> cho r\u1eb1ng, ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n nh\u00ecn v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i t\u0103ng hay \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf \u0111\u1ec3 \u201cb\u1ed1c thu\u1ed1c\u201d \u0111\u00e1nh thu\u1ebf theo c\u1ea3m t\u00ednh tr\u01b0\u1edbc m\u1eaft, m\u00e0 c\u1ea7n c\u00f3 c\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng th\u1ec3 \u0111\u1ec3 t\u00ednh to\u00e1n cho l\u1ee3i \u00edch d\u00e0i h\u1ea1n v\u00e0 \u0111\u1ed3ng b\u1ed9.<\/p>\n<p>PV:\u00a0<em>Th\u01b0a lu\u1eadt s\u01b0, c\u00f3 nhi\u1ec1u ki\u1ebfn ngh\u1ecb chuy\u1ec3n thu\u1ebf GTGT ph\u00e2n b\u00f3n v\u1ec1 5% thay v\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 lu\u1eadt hi\u1ec7n h\u00e0nh, v\u00ec cho r\u1eb1ng vi\u1ec7c mi\u1ec5n thu\u1ebf \u0111ang g\u00e2y b\u1ea5t c\u1eadp cho ng\u00e0nh n\u00f4ng nghi\u1ec7p. Xin \u00f4ng cho bi\u1ebft quan \u0111i\u1ec3m c\u1ee7a m\u00ecnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y?<\/em><\/p>\n<table width=\"605\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid alignnone wp-image-42855 size-medium\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/10\/Thanh-Duc-2024.10.06-VTV3-02-450x300.jpg\" alt=\"\u00c1p thu\u1ebf GTGT ph\u00e2n b\u00f3n\" width=\"450\" height=\"300\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/10\/Thanh-Duc-2024.10.06-VTV3-02-450x300.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/10\/Thanh-Duc-2024.10.06-VTV3-02-1024x683.jpg 1024w, https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/10\/Thanh-Duc-2024.10.06-VTV3-02-768x512.jpg 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/10\/Thanh-Duc-2024.10.06-VTV3-02-1536x1025.jpg 1536w, https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/10\/Thanh-Duc-2024.10.06-VTV3-02.jpg 2048w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td><strong><em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em><\/strong>: T\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay, ch\u00ednh s\u00e1ch thu\u1ebf th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng t\u0103ng thu\u1ebf su\u1ea5t \u0111\u1ec3 t\u0103ng ngu\u1ed3n thu, nh\u01b0ng \u0111\u1ed1i v\u1edbi ki\u1ebfn ngh\u1ecb c\u1ee7a ch\u00ednh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0a ph\u00e2n b\u00f3n t\u1eeb di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT sang di\u1ec7n ch\u1ecbu thu\u1ebf su\u1ea5t 5% l\u00e0 ch\u01b0a t\u1eebng c\u00f3 trong l\u1ecbch s\u1eed.<\/p>\n<p>V\u1ec1 m\u1eb7t t\u1ed5ng th\u1ec3, vi\u1ec7c \u0111\u00e1nh thu\u1ebf hay kh\u00f4ng \u0111\u00e1nh thu\u1ebf c\u1ea7n c\u00e2n nh\u1eafc d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 chi ph\u00ed, gi\u00e1 th\u00e0nh, hi\u1ec7u qu\u1ea3 c\u1ee7a n\u1ec1n kinh t\u1ebf. \u0110\u1eb7c bi\u1ec7t, ph\u00e2n b\u00f3n kh\u00f4ng ph\u1ea3i l\u00e0 l\u0129nh v\u1ef1c ti\u00eau d\u00f9ng th\u00f4ng th\u01b0\u1eddng m\u00e0 li\u00ean quan \u0111\u1ebfn n\u00f4ng d\u00e2n, s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p lu\u00f4n c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean, \u01b0u \u0111\u00e3i v\u00e0 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u1edf m\u1ee9c cao nh\u1ea5t. Trong khi \u0111\u00f3, thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu, t\u1ee9c n\u00f4ng d\u00e2n m\u1edbi l\u00e0 ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p lo\u1ea1i thu\u1ebf n\u00e0y, c\u00f2n ng\u01b0\u1eddi kinh doanh ph\u00e2n b\u00f3n ch\u1ec9 l\u00e0 ng\u01b0\u1eddi n\u1ed9p h\u1ed9.<\/p>\n<p>Do \u0111\u00f3, c\u1ea7n t\u00ednh to\u00e1n ch\u00ednh x\u00e1c, ph\u01b0\u01a1ng \u00e1n n\u00e0o c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi n\u00f4ng d\u00e2n th\u00ec \u1ee7ng h\u1ed9, k\u1ec3 c\u1ea3 vi\u1ec7c \u00e1p thu\u1ebf su\u1ea5t \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, t\u1eeb \u0111\u00f3 c\u00f3 c\u01a1 s\u1edf gi\u1ea3m gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 b\u00e1n, c\u00f3 l\u1ee3i cho b\u00e0 con. Nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1c c\u1ea7n xem x\u00e9t \u0111\u1eb7t c\u00f9ng chi\u1ec1u v\u1edbi l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi n\u00f4ng d\u00e2n tr\u00ean tinh th\u1ea7n c\u00e2n \u0111\u1ed1i t\u1ed5ng th\u1ec3.<\/p>\n<p>Vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc tr\u00ean nguy\u1ec7n v\u1ecdng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp nhi\u1ec1u n\u0103m nay l\u00e0 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n. H\u1ecd c\u00f3 nguy\u1ec7n v\u1ecdng xin \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf, kh\u00f4ng mong mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m th\u00ec r\u1ea5t \u0111\u00e1ng xem x\u00e9t. Th\u1eddi gian qua, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3n \u00e1nh v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp kh\u00f3 kh\u0103n khi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT, t\u1ee9c l\u00e0 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i ng\u01b0\u1ee3c.<\/p>\n<p>Nguy\u1ec7n v\u1ecdng t\u1eeb tr\u1ef1c ti\u1ebfp nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nhi\u1ec1u n\u0103m n\u00e0y \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn l\u00e0 h\u1ee3p l\u00fd, t\u1eeb ng\u01b0\u1eddi n\u00f4ng d\u00e2n \u0111\u1ebfn c\u01a1 quan so\u1ea1n th\u1ea3o lu\u1eadt l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1u \u1ee7ng h\u1ed9. Trong khi \u0111\u00f3, vi\u1ec7c ph\u1ea3n \u0111\u1ed1i nguy\u1ec7n v\u1ecdng n\u00e0y l\u1ea1i \u0111\u1ebfn t\u1eeb c\u1ea3m t\u00ednh, ch\u01b0a th\u1ea5y c\u00f3 c\u0103n c\u1ee9, c\u01a1 s\u1edf n\u00e0o. D\u01b0 lu\u1eadn x\u00e3 h\u1ed9i hi\u1ec7n \u0111ang nghi\u00eang ph\u1ea7n l\u1edbn v\u1ec1 quan \u0111i\u1ec3m y\u00eau c\u1ea7u \u0111\u01b0a ph\u00e2n b\u00f3n tr\u1edf l\u1ea1i m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf GTGT 5% h\u01a1n l\u00e0 mi\u1ec5n thu\u1ebf su\u1ea5t nh\u01b0 lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110i\u1ec1u \u0111\u00f3 cho th\u1ea5y mong mu\u1ed1n c\u1ee7a nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u00f4ng \u0111\u1ea3o nguy\u1ec7n v\u1ecdng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi li\u00ean quan tr\u1ef1c ti\u1ebfp n\u00f3i ri\u00eang v\u00e0 ng\u01b0\u1eddi d\u00e2n n\u00f3i chung.<\/p>\n<p>PV:\u00a0<em>Theo \u00f4ng, ki\u1ebfn ngh\u1ecb \u00e1p thu\u1ebf GTGT 5% cho ph\u00e2n b\u00f3n c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi xu th\u1ebf chung c\u1ee7a th\u1ebf gi\u1edbi hay kh\u00f4ng?<\/em><\/p>\n<p><strong><em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em><\/strong>: Vi\u1ec7c \u00e1p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng chung c\u1ee7a th\u1ebf gi\u1edbi. \u1ede m\u1ed7i n\u01b0\u1edbc c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf cao &#8211; th\u1ea5p kh\u00e1c nhau ph\u1ee5 thu\u1ed9c v\u00e0o ch\u00ednh s\u00e1ch, \u0111\u1eb7c \u0111i\u1ec3m t\u1eebng qu\u1ed1c gia.<\/p>\n<p>Vi\u1ec7c \u00e1p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n s\u1ebd tr\u00e1nh cho Vi\u1ec7t Nam b\u1ecb th\u1ebf gi\u1edbi coi l\u00e0 n\u1ec1n kinh t\u1ebf c\u00f3 nhi\u1ec1u y\u1ebfu t\u1ed1 phi th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 x\u00e1c \u0111\u00e1ng \u0111\u1ec3 b\u1ea3o v\u1ec7 cho ng\u00e0nh s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n n\u1ed9i \u0111\u1ecba, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb ki\u1ec7n ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh.<\/p>\n<p>Ngo\u00e0i ra, \u0111\u1ec3 b\u1ea3o v\u1ec7 ng\u00e0nh s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0a ra c\u0169ng c\u1ea7n ch\u00fa tr\u1ecdng h\u01a1n v\u1ec1 h\u00e0ng r\u00e0o k\u1ef9 thu\u1eadt, \u01b0u ti\u00ean nh\u1eefng s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n n\u1ed9i \u0111\u1ecba ph\u00f9 h\u1ee3p v\u1edbi th\u1ed5 nh\u01b0\u1ee1ng, c\u00e2y tr\u1ed3ng v\u00e0 y\u00eau c\u1ea7u c\u1ee7a s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n<table width=\"539\">\n<tbody>\n<tr>\n<td width=\"539\"><\/td>\n<\/tr>\n<tr>\n<td width=\"539\"><em>S\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p lu\u00f4n c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean, \u01b0u \u0111\u00e3i v\u00e0 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u1edf m\u1ee9c cao nh\u1ea5t<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>PV:\u00a0<em>G\u00f3p \u00fd v\u1ec1 d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf GTGT (s\u1eeda \u0111\u1ed5i) \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n, thi\u1ebft b\u1ecb n\u00f4ng nghi\u1ec7p, \u00f4ng cho r\u1eb1ng c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ch\u1ee7 tr\u01b0\u01a1ng h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3o \u0111\u1ea3m an ninh l\u01b0\u01a1ng th\u1ef1c?<\/em><\/p>\n<p><strong><em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em><\/strong>: Nh\u00e0 n\u01b0\u1edbc \u0111\u00f3ng vai tr\u00f2 \u0111i\u1ec1u ti\u1ebft, c\u00e2n \u0111\u1ed1i vi\u1ec7c thu thu\u1ebf nhi\u1ec1u hay \u00edt ho\u1eb7c l\u00e0 kh\u00f4ng thu thu\u1ebf \u0111\u1ec3 t\u1ea1o \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 t\u1ed5ng th\u1ec3 cho n\u1ec1n kinh t\u1ebf, t\u1ea1o ra nhi\u1ec1u gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a to\u00e0n x\u00e3 h\u1ed9i. Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u00f3 l\u1ee3i \u00edch ri\u00eang, n\u00ean c\u1ea7n s\u1eb5n s\u00e0ng hy sinh nh\u1eefng l\u1ee3i \u00edch nh\u1ecf v\u1ec1 ng\u00e2n s\u00e1ch \u0111\u1ec3 \u0111em l\u1ea1i gi\u00e1 tr\u1ecb l\u1edbn cho to\u00e0n x\u00e3 h\u1ed9i. V\u00ed d\u1ee5, c\u00e2u chuy\u1ec7n gi\u1ea3m thu\u1ebf GTGT xu\u1ed1ng 8% th\u1eddi gian qua \u0111\u00e3 \u0111em l\u1ea1i hi\u1ec7u \u1ee9ng t\u00edch c\u1ef1c cho n\u1ec1n kinh t\u1ebf, nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u01b0\u1edfng \u1ee9ng, ph\u1ea5n kh\u1edfi c\u1ee7a ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p v\u00e0 th\u00fac \u0111\u1ea9y t\u1ed1t cho s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, ti\u00eau d\u00f9ng.<\/p>\n<p>T\u1eeb c\u00e2u chuy\u1ec7n n\u00e0y nh\u00ecn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT ph\u00e2n b\u00f3n c\u00f3 th\u1ec3 th\u1ea5y, n\u1ebfu kh\u00f4ng \u00e1p thu\u1ebf GTGT ch\u1ec9 \u0111\u1ec3 n\u00f4ng d\u00e2n l\u1ee3i v\u1ec1 s\u1ed1 ti\u1ec1n mua ph\u00e2n b\u00f3n tr\u01b0\u1edbc m\u1eaft, nh\u01b0ng v\u1ec1 l\u00e2u d\u00e0i \u1ea3nh h\u01b0\u1edfng t\u1edbi n\u1ec1n s\u1ea3n xu\u1ea5t, kh\u00f4ng b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c ng\u00e0nh ph\u00e2n b\u00f3n n\u1ed9i \u0111\u1ecba, d\u1eabn t\u1edbi to\u00e0n ng\u00e0nh n\u00f4ng nghi\u1ec7p thi\u1ebfu nh\u1eefng s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n hi\u1ec7n \u0111\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng y\u1ebfu k\u00e9m, k\u00e9o theo s\u1ea3n l\u01b0\u1ee3ng n\u00f4ng s\u1ea3n gi\u1ea3m, ch\u1ea5t l\u01b0\u1ee3ng kh\u00f3 c\u1ea1nh tranh, th\u00ec n\u00f4ng d\u00e2n l\u1ea1i ch\u00ednh l\u00e0 ng\u01b0\u1eddi thi\u1ec7t th\u00f2i.<\/p>\n<p>Do \u0111\u00f3, ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh t\u1ed5ng th\u1ec3, \u0111\u01b0\u1eddng d\u00e0i, kh\u00f4ng th\u1ec3 ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o m\u1ed9t kh\u00eda c\u1ea1nh \u0111\u01a1n l\u1ebb. Ki\u1ebfn ngh\u1ecb Qu\u1ed1c h\u1ed9i c\u1ea7n ti\u1ebfp t\u1ee5c c\u00e2n nh\u1eafc t\u1ed5ng th\u1ec3 tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 li\u00ean quan theo h\u01b0\u1edbng \u00e1p thu\u1ebf su\u1ea5t GTGT 5% \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n.<\/p>\n<p>Ki\u1ebfn ngh\u1ecb n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi nguy\u1ec7n v\u1ecdng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1c doanh nghi\u1ec7p ph\u00e2n b\u00f3n v\u00e0 ng\u00e0nh s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p. B\u1edfi, l\u1ee3i \u00edch c\u1ee7a 2 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y tho\u1ea1t nh\u00ecn th\u00ec m\u00e2u thu\u1eabn, nh\u01b0ng l\u00e2u d\u00e0i th\u00ec g\u1ea7n nh\u01b0 l\u00e0 m\u1ed9t, khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n t\u1ed1t, \u1ed5n \u0111\u1ecbnh, t\u1ea1o ra s\u1ea3n ph\u1ea9m ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7n \u0111\u1ea1i, h\u1ea1 gi\u00e1 th\u00e0nh, ng\u01b0\u1eddi n\u00f4ng d\u00e2n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i l\u1edbn v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 quan \u0111i\u1ec3m l\u1ee3i \u00edch h\u00e0i h\u00f2a, r\u1ee7i ro chia s\u1ebb nh\u01b0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1eabn th\u01b0\u1eddng nh\u1eafc t\u1edbi.<\/p>\n<p>PV:\u00a0<em>Xin c\u1ea3m \u01a1n \u00f4ng!<\/em><\/p>\n<p><strong>Ph\u01b0\u01a1ng Th\u1ea3o<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>PetroTimes (D\u1ecfng<\/em><\/strong><strong><em> ch\u1ea3y Petro<\/em><\/strong><strong><em>) ng\u00e0y <\/em><\/strong><strong><em>21-10<\/em><\/strong><strong><em>-2024:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/petrovietnam.petrotimes.vn\/ap-thue-gtgt-phan-bon-de-dat-loi-ich-lau-dai-cho-nganh-nong-nghiep-719283.html\"><em>https:\/\/petrovietnam.petrotimes.vn\/ap-thue-gtgt-phan-bon-de-dat-loi-ich-lau-dai-cho-nganh-nong-nghiep-719283.html<\/em><\/a><\/p>\n<p><em>(<\/em><em>1.162\/1.416<\/em><em>)<\/em>","protected":false},"excerpt":{"rendered":"<p>\u00c1p thu\u1ebf GTGT ph\u00e2n b\u00f3n \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i \u00edch l\u00e2u d\u00e0i cho ng\u00e0nh n\u00f4ng nghi\u1ec7p. (PT) &#8211; \u201cN\u1ebfu kh\u00f4ng \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) ch\u1ec9 \u0111\u1ec3 n\u00f4ng d\u00e2n l\u1ee3i v\u1ec1 s\u1ed1 ti\u1ec1n mua ph\u00e2n b\u00f3n tr\u01b0\u1edbc m\u1eaft, nh\u01b0ng l\u1ea1i g\u00e2y b\u1ea5t l\u1ee3i cho ng\u00e0nh ph\u00e2n b\u00f3n, th\u00ec v\u1ec1 l\u00e2u d\u00e0i s\u1ebd \u1ea3nh h\u01b0\u1edfng [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":42855,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-42854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","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>4.379. \u00c1p thu\u1ebf GTGT ph\u00e2n b\u00f3n \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i \u00edch l\u00e2u d\u00e0i cho ng\u00e0nh n\u00f4ng nghi\u1ec7p - 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