{"id":4889,"date":"2014-01-08T23:04:00","date_gmt":"2014-01-08T16:04:00","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=4889"},"modified":"2024-11-04T15:38:25","modified_gmt":"2024-11-04T08:38:25","slug":"166-quyt-lam-can-cam-chiu-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/166-quyt-lam-can-cam-chiu-thue\/","title":{"rendered":"166. \u201cQu\u00fdt \u201d l\u00e0m c\u00e0n, \u201ccam\u201d ch\u1ecbu thu\u1ebf!"},"content":{"rendered":"<h4><span style=\"color: #723918;\">\u201cQu\u00fdt \u201d l\u00e0m c\u00e0n, \u201ccam\u201d ch\u1ecbu thu\u1ebf!<\/span><\/h4>\n<h5><strong>(\u0110TCK) &#8211; Xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c l\u00e0m \u0103n phi ph\u00e1p c\u1ee7a \u0111\u1ed1i t\u00e1c, kh\u00f4ng \u00edt DN kinh doanh xu\u1ea5t kh\u1ea9u c\u00e0 ph\u00ea h\u00e0ng \u0111\u1ea7u t\u1ea1i \u0110\u1eafc L\u1eafk \u0111ang r\u01a1i v\u00e0o c\u1ea3nh \u0111i\u00eau \u0111\u1ee9ng v\u00ec b\u1ecb truy ho\u00e0n oan s\u1ed1 ti\u1ec1n thu\u1ebf GTGT l\u00ean t\u1edbi h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng.<\/strong><\/h5>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid wp-image-4890 size-medium alignright\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-30-at-23.06.29-450x298.png\" alt=\"\u201cQu\u00fdt \u201d l\u00e0m c\u00e0n, \u201ccam\u201d ch\u1ecbu thu\u1ebf!\" width=\"450\" height=\"298\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-30-at-23.06.29-450x298.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-30-at-23.06.29.png 492w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>\u0110\u00e2y l\u00e0 m\u1ed9t \u0111\u00f2n gi\u00e1ng m\u1ea1nh v\u00e0o uy t\u00edn v\u00e0 ti\u1ec1n b\u1ea1c c\u1ee7a c\u00e1c DN l\u00e0m \u0103n ch\u00e2n ch\u00ednh, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf kh\u00f3 kh\u0103n nh\u01b0 hi\u1ec7n nay.<\/p>\n<h5><strong>Qu\u00fdt l\u00e0m, cam ch\u1ecbu?<\/strong><\/h5>\n<p>N\u0103m 2012, c\u00e1c DN kinh doanh c\u00e0 ph\u00ea t\u1ea1i \u0110\u1eafc L\u1eafk v\u00e0 m\u1ed9t s\u1ed1 t\u1ec9nh th\u00e0nh kh\u00e1c \u0111\u00e3 k\u00fd nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng mua c\u00e0 ph\u00ea c\u1ee7a c\u00e1c DN nh\u01b0: Ph\u01b0\u1edbc B\u1ea3o, Ph\u00e1t \u0110\u1ea1i Long, Song Long \u0110\u1ea1t, H\u1ed3ng Minh \u0110\u1ea1t\u2026 M\u1ecdi vi\u1ec7c di\u1ec5n ra su\u00f4n s\u1ebb khi c\u01a1 quan thu\u1ebf th\u1eeba nh\u1eadn \u0111\u00f3 l\u00e0 giao d\u1ecbch h\u1ee3p ph\u00e1p v\u00e0 cho ph\u00e9p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Nh\u01b0ng \u0111\u1ebfn n\u1eeda cu\u1ed1i n\u0103m 2013, c\u00e1c DN kinh doanh c\u00e0 ph\u00ea b\u1ea5t ng\u1edd nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t lo\u1ea1t c\u00f4ng v\u0103n, quy\u1ebft \u0111\u1ecbnh truy ho\u00e0n thu\u1ebf, v\u1edbi s\u1ed1 ti\u1ec1n truy thu l\u00ean t\u1edbi g\u1ea7n 100 t\u1ef7 \u0111\u1ed3ng. L\u00fd do m\u00e0 C\u1ee5c thu\u1ebf \u0110\u1eafc L\u1eafk \u0111\u01b0a ra l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a m\u1ed9t s\u1ed1 DN b\u00e1n c\u00e0 ph\u00ea ph\u00e1t h\u00e0nh l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n kh\u1ed1ng, n\u00ean giao d\u1ecbch li\u00ean quan \u0111\u1ebfn c\u00e1c DN n\u00e0y \u0111\u1ec1u tr\u1edf th\u00e0nh giao d\u1ecbch b\u1ea5t h\u1ee3p ph\u00e1p.<\/p>\n<p>\u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0, t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra, x\u00e1c minh h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c b\u00ean, ch\u00ednh c\u01a1 quan thu\u1ebf (nh\u01b0 C\u1ee5c thu\u1ebf \u0110\u1eafk L\u1eafk hay Chi c\u1ee5c thu\u1ebf qu\u1eadn Ph\u00fa Nhu\u1eadn, TP. HCM) \u0111\u00e3 x\u00e1c nh\u1eadn ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c b\u00ean l\u00e0 h\u1ee3p ph\u00e1p v\u00e0 ch\u1ea5p nh\u1eadn cho ho\u00e0n thu\u1ebf. C\u00e1c DN kinh doanh c\u00e0 ph\u00ea c\u0169ng \u0111\u00e3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, giao nh\u1eadn, thanh to\u00e1n v\u00e0 xu\u1ea5t ho\u00e1 \u0111\u01a1n h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p. Khi mua h\u00e0ng, c\u00e1c DN ch\u1ec9 bi\u1ebft r\u1eb1ng, \u0111\u1ed1i t\u00e1c \u0111ang l\u00e0m \u0103n b\u00ecnh th\u01b0\u1eddng, ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a \u0111\u1ed1i t\u00e1c kh\u00f4ng thu\u1ed9c di\u1ec7n h\u1ea1n ch\u1ebf ph\u00e1t h\u00e0nh. C\u00e1c DN kinh doanh c\u00e0 ph\u00ea kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 c\u0169ng kh\u00f4ng th\u1ec3 c\u00f3 c\u00e1ch th\u1ee9c hay kh\u1ea3 n\u0103ng n\u00e0o ti\u00ean \u0111o\u00e1n \u0111\u01b0\u1ee3c nh\u1eefng vi ph\u1ea1m ch\u01b0a bi\u1ec3u hi\u1ec7n ra ho\u1eb7c do b\u1eafc c\u1ea7u \u0111\u1ebfn c\u00e1c giao d\u1ecbch tr\u01b0\u1edbc \u0111\u00f3. V\u1eady m\u00e0 khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra vi ph\u1ea1m gian l\u1eadn thu\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb t\u1eeb nh\u1eefng kh\u00e2u tr\u01b0\u1edbc, l\u1ea1i quay sang \u201cb\u1eaft v\u1ea1\u201d c\u00e1c DN ngay th\u1eb3ng \u1edf kh\u00e2u sau. C\u00e1c DN kinh doanh c\u00e0 ph\u00ea ch\u1ebft \u0111\u1ee9ng v\u00e0 kh\u00f4ng th\u1ec3 l\u00fd gi\u1ea3i n\u1ed5i khi nh\u1eefng h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0103n h\u1ee3p ph\u00e1p t\u1eeb nh\u1eefng n\u0103m 2012 \u0111\u1ebfn nay l\u1ea1i b\u1ecb truy thu thu\u1ebf GTGT, v\u1edbi nh\u1eefng l\u00fd do t\u1eeb l\u1ed7 h\u1ed5ng \u0111\u00e2u \u0111\u00f3 c\u1ee7a ph\u00e1p lu\u1eadt trong vi\u1ec7c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>Nh\u00ecn t\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p lu\u1eadt, c\u00e1c DN xu\u1ea5t kh\u1ea9u c\u00e0 ph\u00ea t\u1ea1i \u0110\u1eafc L\u1eafk \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15, Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u00f3 l\u00e0 \u201cc\u00f3 ho\u00e1 \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o\u201d v\u00e0 \u201cc\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u201d. Nh\u01b0ng C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1eafc L\u1eafk l\u1ea1i vi\u1ec7n d\u1eabn ch\u00ednh v\u0103n b\u1ea3n n\u00e0y \u0111\u1ec3 ban h\u00e0nh c\u00e1c c\u00f4ng v\u0103n, quy\u1ebft \u0111\u1ecbnh v\u1ec1 truy ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c DN kinh doanh c\u00e0 ph\u00ea. \u0110i\u1ec1u n\u00e0y li\u1ec7u c\u00f3 \u0111\u00fang c\u01a1 s\u1edf v\u00e0 h\u1ee3p ph\u00e1p?<\/p>\n<h5><strong>Truy ho\u00e0n tr\u00e1ch nhi\u1ec7m<\/strong><\/h5>\n<p>Trong khi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf m\u1edbi ch\u1ec9 c\u00f3 c\u00e1c c\u00f4ng v\u0103n ch\u1ec9 \u0111\u1ea1o v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng vi\u1ec7c ho\u00e0n thu\u1ebf, m\u00e0 ch\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c truy ho\u00e0n thu\u1ebf, th\u00ec C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1eafc L\u1eafk \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh truy ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c DN kinh doanh c\u00e0 ph\u00ea v\u00e0 y\u00eau c\u1ea7u ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh. N\u1ebfu theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 48 &#8211; N\u1ed9p thu\u1ebf trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, d\u00f9 quy\u1ebft \u0111\u1ecbnh truy thu \u0111\u00f3 \u0111\u00fang hay sai, DN v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n<p>Tr\u01b0\u1edbc t\u00ecnh c\u1ea3nh n\u00e0y, DN kinh doanh c\u00e0 ph\u00ea tr\u1edf n\u00ean \u0111i\u00eau \u0111\u1ee9ng v\u00ec ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n cho \u0111\u1ed1i t\u00e1c theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd, kh\u00f4ng bi\u1ebft l\u1ea5y ti\u1ec1n \u0111\u00e2u \u0111\u1ec3 m\u1ed9t m\u1eb7t ti\u1ebfp t\u1ee5c kinh doanh, m\u1ed9t m\u1eb7t ho\u00e0n l\u1ea1i cho c\u01a1 quan thu\u1ebf. N\u1ebfu \u0111\u00e3 truy ho\u00e0n c\u1ee7a DN, m\u00e0 sau \u0111\u00f3 l\u1ea1i truy thu \u0111\u01b0\u1ee3c c\u1ee7a k\u1ebb gian l\u1eadn thu\u1ebf th\u00ec Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 l\u1ea1m thu 2 l\u1ea7n v\u00e0 li\u1ec7u c\u00f3 tr\u1ea3 l\u1ea1i cho DN hay kh\u00f4ng? V\u00e0 t\u1ef1 d\u01b0ng DN ph\u1ea3i b\u1ecf ra h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf, th\u00ec ai s\u1ebd l\u00e0 ng\u01b0\u1eddi ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 c\u1ee7a DN?<\/p>\n<p>N\u1ebfu thu\u1ebf b\u1ecb th\u1ea5t thu do kh\u00f4ng thu \u0111\u01b0\u1ee3c c\u1ee7a DN gian l\u1eadn, th\u00ec Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ch\u1ecbu thi\u1ec7t h\u1ea1i, b\u1edfi t\u1ed9i ph\u1ea1m \u0111\u00e3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 chi\u1ebfm \u0111o\u1ea1t c\u1ee7a DN kinh doanh c\u00e0 ph\u00ea xu\u1ea5t kh\u1ea9u. Nh\u1eefng h\u00e0nh vi ph\u1ea1m ph\u00e1p v\u00e0 nh\u1eefng thi\u1ec7t h\u1ea1i kh\u00f4ng do DN \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf g\u00e2y ra, th\u00ec kh\u00f4ng th\u1ec3 b\u1eaft c\u00e1c DN n\u00e0y ph\u1ea3i g\u00e1nh ch\u1ecbu. Ai l\u00e0m n\u1ea5y ch\u1ecbu, ch\u1ee9 kh\u00f4ng th\u1ec3 b\u1eaft DN l\u00e0m \u0111\u00fang ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m thay cho DN l\u00e0m sai ph\u00e1p lu\u1eadt. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 chuy\u1ec7n may r\u1ee7i trong vi\u1ec7c kinh doanh, n\u00ean kh\u00f4ng th\u1ec3 x\u1eed l\u00fd theo ki\u1ec3u \u201cqu\u00fdt l\u00e0m c\u00e0n, cam ch\u1ecbu thu\u1ebf\u201d.<\/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><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\">,<\/a> Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC.<\/em><\/strong><\/p>\n<ul>\n<li><strong>\u0110\u0103ng l\u1ea1i:<\/strong><\/li>\n<\/ul>\n<ol>\n<li>B\u00e1o Kinh doanh 08-01-2014:<\/li>\n<\/ol>\n<p><a href=\"http:\/\/baokinhdoanh.vn\/kinh-doanh\/tai-chinh\/4692-quyt--lam-can-cam-chiu-thue.html\">http:\/\/baokinhdoanh.vn\/kinh-doanh\/tai-chinh\/4692-quyt&#8211;lam-can-cam-chiu-thue.html<\/a><\/p>\n<ol start=\"2\">\n<li>B\u00e1o m\u1edbi 08-01-2014:<\/li>\n<\/ol>\n<p><a href=\"http:\/\/www.baomoi.com\/Quyt--lam-can-cam-chiu-thue\/45\/12857611.epi\">http:\/\/www.baomoi.com\/Quyt&#8211;lam-can-cam-chiu-thue\/45\/12857611.epi<\/a><\/p>\n<ol start=\"3\">\n<li>Ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh 08-01-2014:<\/li>\n<\/ol>\n<p><a href=\"http:\/\/ndh.vn\/quyt-lam-can-cam-chiu-thue--2014010803512573p147c162.news\">http:\/\/ndh.vn\/quyt-lam-can-cam-chiu-thue&#8211;2014010803512573p147c162.news<\/a><\/p>\n<ol start=\"4\">\n<li>CitiNews 08-01-2014:<\/li>\n<\/ol>\n<p><a href=\"http:\/\/citinews.net\/kinh-doanh\/-quyt---lam-can---cam--chiu-thue--ZHM3MGI\/\">http:\/\/citinews.net\/kinh-doanh\/-quyt&#8212;lam-can&#8212;cam&#8211;chiu-thue&#8211;ZHM3MGI\/<\/a><\/p>\n<ol start=\"5\">\n<li>B\u00e1o Hay l\u1ea1 08-01-2014:<\/li>\n<\/ol>\n<p><a href=\"http:\/\/bao.hay.la\/kinh-te\/quyt-lam-can-cam-chiu-thue\/12857611\">http:\/\/bao.hay.la\/kinh-te\/quyt-lam-can-cam-chiu-thue\/12857611<\/a><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h4><strong><em>B\u00e0i g\u1ed1c<\/em><\/strong><\/h4>\n<h4><strong>\u201cQU\u00ddT\u201d L\u00c0M C\u00c0N \u2013 \u201cCAM\u201d CH\u1ecaU THU\u1ebe!<\/strong><\/h4>\n<p><em><strong><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><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\">,<\/a> Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a><\/strong>, <strong>Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/strong>.<\/em><\/p>\n<p><em>Doanh nghi\u1ec7p mua h\u00e0ng th\u1eadt, c\u00f3 ho\u00e1 \u0111\u01a1n th\u1eadt, nh\u1eadn h\u00e0ng th\u1eadt, xu\u1ea5t kh\u1ea9u th\u1eadt v\u00e0 \u0111\u1ec1u thanh to\u00e1n qua ng\u00e2n h\u00e0ng, nh\u01b0ng l\u1ea1i \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 ph\u1ea3i g\u00e1nh ch\u1ecbu thay kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do ai \u0111\u00f3 gian l\u1eadn c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n<h5><strong>Qu\u00fdt l\u00e0m, cam ch\u1ecbu? <\/strong><\/h5>\n<p>Xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c l\u00e0m \u0103n phi ph\u00e1p c\u1ee7a \u0111\u1ed1i t\u00e1c m\u00e0 kh\u00f4ng \u00edt doanh nghi\u1ec7p kinh doanh xu\u1ea5t kh\u1ea9u c\u00e0 ph\u00ea h\u00e0ng \u0111\u1ea7u t\u1ea1i \u0110\u1eafc L\u1eafk b\u1ecb truy ho\u00e0n oan s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00ean \u0111\u1ebfn g\u1ea7n m\u1ed9t tr\u0103m t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 m\u1ed9t \u0111\u00f2n \u0111\u00f2n gi\u00e1ng m\u1ea1nh v\u00e0o uy t\u00edn v\u00e0 ti\u1ec1n b\u1ea1c c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u00e0m \u0103n ch\u00e2n ch\u00ednh, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ch\u1ed3ng ch\u1ea5t kh\u00f3 kh\u0103n nh\u01b0 hi\u1ec7n nay.<\/p>\n<p>N\u0103m 2012, c\u00e1c doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea t\u1ea1i \u0110\u1eafc L\u1eafk v\u00e0 m\u1ed9t s\u1ed1 t\u1ec9nh th\u00e0nh kh\u00e1c \u0111\u00e3 k\u00fd nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng mua c\u00e0 ph\u00ea c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u01b0: Ph\u01b0\u1edbc B\u1ea3o, Ph\u00e1t \u0110\u1ea1i Long, Song Long \u0110\u1ea1t, H\u1ed3ng Minh \u0110\u1ea1t,\u2026 T\u1ea5t c\u1ea3 m\u1ecdi vi\u1ec7c \u0111\u1ec1u di\u1ec5n ra su\u00f4n s\u1ebb, khi m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u1eeba nh\u1eadn \u0111\u00f3 l\u00e0 giao d\u1ecbch h\u1ee3p ph\u00e1p v\u00e0 \u0111\u00e3 cho ph\u00e9p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Nh\u01b0ng \u0111\u1ebfn n\u1eeda cu\u1ed1i n\u0103m 2013 v\u1eeba qua, c\u00e1c doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea b\u1ea5t ng\u1edd nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t lo\u1ea1t c\u00e1c c\u00f4ng v\u0103n, quy\u1ebft \u0111\u1ecbnh truy ho\u00e0n thu\u1ebf, v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean t\u1edbi c\u1ea9 g\u1ea7n tr\u0103m t\u1ef7 \u0111\u1ed3ng. L\u00fd do m\u00e0 C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1eafc L\u1eafk \u0111\u01b0a ra l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a m\u1ed9t s\u1ed1 doanh nghi\u1ec7p b\u00e1n c\u00e0 ph\u00ea ph\u00e1t h\u00e0nh l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n kh\u1ed1ng, n\u00ean c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p n\u00e0y \u0111\u1ec1u tr\u1edf th\u00e0nh c\u00e1c giao d\u1ecbch b\u1ea5t h\u1ee3p ph\u00e1p.<\/p>\n<h5><strong>L\u00e0m \u0111\u00fang v\u1eabn ch\u1ebft <\/strong><\/h5>\n<p>\u0110i\u1ec1u \u0111\u00e1ng n\u00f3i \u1edf \u0111\u00e2y l\u00e0, t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra, x\u00e1c minh h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c b\u00ean, ch\u00ednh c\u01a1 quan thu\u1ebf (nh\u01b0 C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1eafk L\u1eafk hay Chi c\u1ee5c Thu\u1ebf qu\u1eadn Ph\u00fa Nhu\u1eadn, TP HCM), \u0111\u00e3 x\u00e1c nh\u1eadn ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c b\u00ean l\u00e0 h\u1ee3p ph\u00e1p v\u00e0 ch\u1ea5p nh\u1eadn cho ho\u00e0n thu\u1ebf. C\u00e1c doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea c\u0169ng \u0111\u00e3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, giao nh\u1eadn, thanh to\u00e1n v\u00e0 xu\u1ea5t ho\u00e1 \u0111\u01a1n h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p. Khi mua h\u00e0ng, th\u00ec c\u00e1c doanh nghi\u1ec7p ch\u1ec9 bi\u1ebft r\u1eb1ng, \u0111\u1ed1i t\u00e1c \u0111ang l\u00e0m \u0103n b\u00ecnh th\u01b0\u1eddng, ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a \u0111\u1ed1i t\u00e1c kh\u00f4ng thu\u1ed9c di\u1ec7n h\u1ea1n ch\u1ebf ph\u00e1t h\u00e0nh. C\u00e1c doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 c\u0169ng kh\u00f4ng th\u1ec3 c\u00f3 c\u00e1ch th\u1ee9c g\u00ec hay kh\u1ea3 n\u0103ng n\u00e0o ti\u00ean \u0111o\u00e1n \u0111\u01b0\u1ee3c nh\u1eefng vi ph\u1ea1m ch\u01b0a bi\u1ec3u hi\u1ec7n ra ho\u1eb7c do b\u1eafc c\u1ea7u \u0111\u1ebfn c\u00e1c giao d\u1ecbch tr\u01b0\u1edbc \u0111\u00f3. T\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p giao d\u1ecbch c\u0169ng nh\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, th\u00ec ch\u00ednh c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u0169ng kh\u00f4ng th\u1ec3 bi\u1ebft g\u00ec h\u01a1n. V\u1eady m\u00e0 khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra vi ph\u1ea1m gian l\u1eadn thu\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb t\u1eeb nh\u1eefng kh\u00e2u tr\u01b0\u1edbc, l\u1ea1i quay sang \u201cb\u1eaft v\u1ea1\u201d c\u00e1c doanh nghi\u1ec7p ngay th\u1eb3ng \u1edf kh\u00e2u sau. C\u00e1c doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea ch\u1ebft \u0111\u1ee9ng v\u00e0 kh\u00f4ng th\u1ec3 l\u00fd gi\u1ea3i n\u1ed5i khi nh\u1eefng h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0103n h\u1ee3p ph\u00e1p t\u1eeb nh\u1eefng n\u0103m 2012 \u0111\u1ebfn nay l\u1ea1i b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi nh\u1eefng l\u00fd do t\u1eeb l\u1ed7 h\u1ed5ng \u0111\u00e2u \u0111\u00f3 c\u1ee7a ph\u00e1p lu\u1eadt trong vi\u1ec7c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>Nh\u00ecn t\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p lu\u1eadt, c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u00e0 ph\u00ea t\u1ea1i \u0110\u1eafc L\u1eafk \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15, Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh v\u1ec1 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, \u0111\u00f3 l\u00e0 \u201c<em>C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o<\/em>\u201d v\u00e0 \u201c<em>C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/em>\u201d. Nh\u01b0ng C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1eafc L\u1eafk l\u1ea1i vi\u1ec7n d\u1eabn v\u00e0o ch\u00ednh v\u0103n b\u1ea3n n\u00e0y \u0111\u1ec3 ban h\u00e0nh c\u00e1c c\u00f4ng v\u0103n, quy\u1ebft \u0111\u1ecbnh v\u1ec1 truy ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea li\u1ec7u c\u00f3 \u0111\u00fang c\u01a1 s\u1edf v\u00e0 h\u1ee3p ph\u00e1p?<\/p>\n<h5><strong>Truy ho\u00e0n tr\u00e1ch nhi\u1ec7m<\/strong><\/h5>\n<p>Trong khi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf m\u1edbi ch\u1ec9 c\u00f3 c\u00e1c C\u00f4ng v\u0103n ch\u1ec9 \u0111\u1ea1o v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng vi\u1ec7c ho\u00e0n thu\u1ebf, ch\u1ee9 ch\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c truy ho\u00e0n thu\u1ebf, th\u00ec C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1eafc L\u1eafk \u0111\u00e3 nhanh tay ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh truy ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea v\u00e0 y\u00eau c\u1ea7u ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf trong v\u00f2ng 10 ng\u00e0y t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh. N\u1ebfu theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 48 v\u1ec1 \u201cN\u1ed9p thu\u1ebf trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n\u201d, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006 quy \u0111\u1ecbnh: D\u00f9 quy\u1ebft \u0111\u1ecbnh truy thu \u0111\u00f3 \u0111\u00fang hay sai nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. \u0110\u1ee9ng tr\u01b0\u1edbc t\u00ecnh c\u1ea3nh d\u1edf kh\u00f3c d\u1edf c\u01b0\u1eddi, doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea tr\u1edf n\u00ean \u0111i\u00eau \u0111\u1ee9ng v\u00ec ti\u1ec1n \u0111\u00e3 ho\u00e0n cho \u0111\u1ed1i t\u00e1c theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd, kh\u00f4ng bi\u1ebft l\u1ea5y ti\u1ec1n \u0111\u00e2u \u0111\u1ec3 m\u1ed9t m\u1eb7t ti\u1ebfp t\u1ee5c kinh doanh, m\u1ed9t m\u1eb7t \u0111\u1ec3 b\u00f9 cho c\u01a1 quan thu\u1ebf. N\u1ebfu \u0111\u00e3 truy ho\u00e0n c\u1ee7a doanh nghi\u1ec7p, m\u00e0 sau \u0111\u00f3 l\u1ea1i truy thu \u0111\u01b0\u1ee3c c\u1ee7a k\u1ebb gian l\u1eadn, th\u00ec Nh\u00e0 n\u01b0\u1edbc l\u1ea1m thu 2 l\u1ea7n v\u00e0 li\u1ec7u c\u00f3 tr\u1ea3 l\u1ea1i cho doanh nghi\u1ec7p hay kh\u00f4ng. V\u00e0 t\u1ef1 d\u01b0ng doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 n\u1ed9p lai, th\u00ec sai ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh t\u1eeb l\u00e3i bi\u1ebfn th\u00e0nh l\u1ed7, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc?<\/p>\n<p>N\u1ebfu thu\u1ebf b\u1ecb th\u1ea5t thu do kh\u00f4ng thu \u0111\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p gian l\u1eadn, th\u00ec Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ch\u1ecbu thi\u1ec7t h\u1ea1i, v\u00ec t\u1ed9i ph\u1ea1m \u0111\u00e3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 chi\u1ebfm \u0111o\u1ea1t c\u1ee7a doanh nghi\u1ec7p kinh doanh c\u00e0 ph\u00ea xu\u1ea5t kh\u1ea9u. Nh\u1eefng h\u00e0nh vi ph\u1ea1m ph\u00e1p v\u00e0 nh\u1eefng thi\u1ec7t h\u1ea1i kh\u00f4ng do doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf g\u00e2y ra, th\u00ec kh\u00f4ng th\u1ec3 b\u1eaft c\u00e1c doanh nghi\u1ec7p n\u00e0y ph\u1ea3i g\u00e1nh ch\u1ecbu. Ai l\u00e0m n\u1ea5y ch\u1ecbu, ch\u1ee9 kh\u00f4ng th\u1ec3 b\u1eaft doanh nghi\u1ec7p l\u00e0m \u0111\u00fang ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m thay cho doanh nghi\u1ec7p l\u00e0m sai ph\u00e1p lu\u1eadt. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 chuy\u1ec7n may r\u1ee7i trong vi\u1ec7c l\u00e0m \u0103n kinh doanh, n\u00ean kh\u00f4ng th\u1ec3 x\u1eed l\u00fd theo ki\u1ec3u \u201cqu\u00fdt l\u00e0m c\u00e0n, cam ch\u1ecbu thu\u1ebf\u201d.<\/p>\n<p><strong><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><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\">,<\/a> Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC.\u00a0<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><strong><em>\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n 08-01-2014 (M\u1ee5c <a href=\"http:\/\/tinnhanhchungkhoan.vn\/thuong-truong\/\">Th\u01b0\u01a1ng tr\u01b0\u1eddng<\/a>):<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/tinnhanhchungkhoan.vn\/thuong-truong\/quyt-lam-can-cam-chiu-thue-86361.html\">http:\/\/tinnhanhchungkhoan.vn\/thuong-truong\/quyt-lam-can-cam-chiu-thue-86361.html<\/a><\/em>","protected":false},"excerpt":{"rendered":"<p>\u201cQu\u00fdt \u201d l\u00e0m c\u00e0n, \u201ccam\u201d ch\u1ecbu thu\u1ebf! (\u0110TCK) &#8211; Xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c l\u00e0m \u0103n phi ph\u00e1p c\u1ee7a \u0111\u1ed1i t\u00e1c, kh\u00f4ng \u00edt DN kinh doanh xu\u1ea5t kh\u1ea9u c\u00e0 ph\u00ea h\u00e0ng \u0111\u1ea7u t\u1ea1i \u0110\u1eafc L\u1eafk \u0111ang r\u01a1i v\u00e0o c\u1ea3nh \u0111i\u00eau \u0111\u1ee9ng v\u00ec b\u1ecb truy ho\u00e0n oan s\u1ed1 ti\u1ec1n thu\u1ebf GTGT l\u00ean t\u1edbi h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4890,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[34,38],"class_list":["post-4889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>166. \u201cQu\u00fdt \u201d l\u00e0m c\u00e0n, \u201ccam\u201d ch\u1ecbu thu\u1ebf! - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"\u201cQu\u00fdt \u201d l\u00e0m c\u00e0n, \u201ccam\u201d ch\u1ecbu thu\u1ebf! 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