{"id":4907,"date":"2013-04-30T23:29:01","date_gmt":"2013-04-30T16:29:01","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=4907"},"modified":"2024-11-04T14:42:14","modified_gmt":"2024-11-04T07:42:14","slug":"160-vi-sao-thue-thu-nhap-doanh-nghiep-van-cao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/160-vi-sao-thue-thu-nhap-doanh-nghiep-van-cao\/","title":{"rendered":"160. V\u00ec sao thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn cao?"},"content":{"rendered":"

V\u00ec sao thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn cao?<\/span><\/h4>\n
(NCLP) N\u1ebfu ch\u1ec9 d\u1ef1a v\u00e0o thu\u1ebf su\u1ea5t \u0111\u1ec3 cho r\u1eb1ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam cao hay th\u1ea5p l\u00e0 kh\u00f4ng thuy\u1ebft ph\u1ee5c. V\u00ec \u0111\u00f3 ch\u1ec9 l\u00e0 con s\u1ed1 v\u00f4 h\u1ed3n, con s\u1ed1 ch\u1ebft, con s\u1ed1 \u1ea3o, c\u00f2n \u0111\u1eb1ng sau thu\u1ebf su\u1ea5t c\u00f2n r\u1ea5t nhi\u1ec1u con s\u1ed1 v\u00e0 s\u1ef1 ki\u1ec7n kh\u00e1c v\u00f4 l\u00fd, ph\u1ea3n kinh t\u1ebf, phi th\u1ef1c t\u1ebf, lo\u1ea1i tr\u1eeb<\/em> chi ph\u00ed h\u1ee3p l\u00fd, d\u1eabn \u0111\u1ebfn t\u0103ng, gi\u1ea3m thu nh\u1eadp.<\/em> Do \u0111\u00f3, c\u00f2n nhi\u1ec1u n\u1ed9i dung c\u1ee7a D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t.<\/em><\/strong><\/h5>\n
Thu\u1ebf su\u1ea5t v\u1eabn qu\u00e1 cao<\/strong><\/h5>\n

D\u1ef1 th\u1ea3o lu\u1eadt gi\u1ea3m thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng t\u1eeb 25% xu\u1ed1ng 23% v\u00e0 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u00ec gi\u1ea3m xu\u1ed1ng 20%. Theo T\u1edd tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7, th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng kh\u00f4ng cao h\u01a1n c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c. Tuy nhi\u00ean, theo t\u00f4i thu\u1ebf su\u1ea5t n\u00e0y v\u1eabn c\u00f2n r\u1ea5t cao, v\u00ec b\u00ean c\u1ea1nh con s\u1ed1 \u0111\u00f3 l\u00e0 r\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh tr\u00f3i bu\u1ed9c, lo\u1ea1i tr\u1eeb chi ph\u00ed, t\u0103ng thu nh\u1eadp n\u1ed9p thu\u1ebf, gi\u1ea3m thu nh\u1eadp th\u1ef1c ch\u1ea5t.<\/p>\n

C\u0169ng nh\u01b0 Lu\u1eadt hi\u1ec7n h\u00e0nh, D\u1ef1 lu\u1eadt ti\u1ebfp t\u1ee5c nh\u1eafc l\u1ea1i m\u1ed9t lo\u1ea1t kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00f3 l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf l\u00e3i su\u1ea5t \u0111i vay; kh\u1ed1ng ch\u1ebf chi ph\u00ed theo t\u1ef7 l\u1ec7 v\u1ed1n vay so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; kh\u1ed1ng ch\u1ebf \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean, nhi\u00ean v\u1eadt li\u1ec7u; \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i… Nh\u1eefng quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o t\u00ecnh tr\u1ea1ng l\u00e3i gi\u1ea3, l\u1ed7 th\u1eadt.<\/p>\n

Ch\u1eb3ng h\u1ea1n, quy \u0111\u1ecbnh r\u1ea5t b\u1ea5t h\u1ee3p l\u00fd t\u1eeb nhi\u1ec1u n\u0103m qua l\u1ea1i ti\u1ebfp t\u1ee5c xu\u1ea5t hi\u1ec7n trong D\u1ef1 th\u1ea3o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed: \u201cPh\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf, v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1<\/em>\u201d. Khi doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 vay \u0111\u01b0\u1ee3c ti\u1ec1n ng\u00e2n h\u00e0ng v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p, mu\u1ed1n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng th\u00ec ph\u1ea3i ch\u1ea5p nh\u1eadn vay c\u00e1c ngu\u1ed3n kh\u00e1c v\u1edbi l\u00e3i su\u1ea5t cao h\u01a1n nhi\u1ec1u, nh\u01b0ng l\u1ea1i b\u1ecb l\u1ea1nh l\u00f9ng lo\u1ea1i tr\u1eeb. Kh\u00f4ng nh\u1eefng th\u1ebf, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 b\u1ecf r\u01a1i l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n trong nhi\u1ec1u n\u0103m, cho d\u00f9 l\u00e3i su\u1ea5t \u0111\u00f3 cao h\u01a1n hay ch\u1ec9 b\u1eb1ng m\u1ed9t n\u1eeda l\u00e3i su\u1ea5t cho vay th\u00f4ng th\u01b0\u1eddng. Kh\u00f4ng th\u1ec3 hi\u1ec3u n\u1ed5i, c\u00f3 nh\u1eefng th\u1eddi \u0111i\u1ec3m, l\u00e3i su\u1ea5t cho vay c\u1ee7a ng\u00e2n h\u00e0ng tr\u00ean 20%\/n\u0103m, nh\u01b0ng \u0111i\u1ec1u lu\u1eadt n\u00e0y l\u1ea1i ch\u1ec9 t\u00ednh chi ph\u00ed \u0111i vay b\u00ean ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 13,5%\/n\u0103m, v\u00ec d\u1ef1a v\u00e0o l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n h\u01a1n 2 n\u0103m nay v\u1eabn \u00e1n binh b\u1ea5t \u0111\u1ed9ng \u1edf con s\u1ed1 ch\u1ebft 9%\/n\u0103m. Th\u1eadm ch\u00ed ch\u00ednh c\u00e1c ng\u00e2n h\u00e0ng nhi\u1ec1u khi c\u0169ng c\u00f2n ph\u1ea3i \u0111i vay nhau v\u1edbi l\u00e3i su\u1ea5t cao h\u01a1n nhi\u1ec1u so v\u1edbi gi\u1edbi h\u1ea1n n\u00e0y. Vay nhi\u1ec1u v\u1ed1n, vay v\u1edbi l\u00e3i su\u1ea5t cao, th\u00ec thu thu\u1ebf t\u0103ng th\u00eam t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi cho vay, ch\u1ee9 kh\u00f4ng n\u00ean \u201cch\u1eb7n\u201d c\u1ea3 chi ph\u00ed \u0111\u1ea7u v\u00e0o c\u1ee7a b\u00ean vay v\u1ed1n.<\/p>\n

T\u01b0\u01a1ng t\u1ef1 l\u00e0 quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi \u201cC<\/em>hi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n<\/em> t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 <\/em>4<\/em> l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/em>, ri\u00eang c\u00e1c t\u1ed5 ch\u1ee9c<\/em> t\u00edn d\u1ee5ng, ng\u00e2n h\u00e0ng<\/em> th\u00ec t\u1ef7 l\u1ec7 n\u00e0y kh\u00f4ng qu\u00e1 <\/em>10<\/em> l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, l\u0129nh v\u1ef1c<\/em>, doanh nghi\u1ec7p<\/em> \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh <\/em>c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ef7 l\u1ec7 t\u1ed1i thi\u1ec3u <\/em>v\u1ed1n<\/em> ch\u1ee7 s\u1edf h\u1eefu tr\u00ean t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 <\/em>th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u00f3<\/em>\u201d. Th\u1ebf l\u00e0 m\u1ed9t kho\u1ea3n chi ho\u00e0n to\u00e0n h\u1ee3p l\u00fd, c\u1ea7n thi\u1ebft, nh\u01b0ng v\u1eabn c\u1ee9 ngang nhi\u00ean b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed v\u00e0 b\u1ecb \u0111\u1ed1i x\u1eed nh\u01b0 l\u00e0 m\u1ed9t kho\u1ea3n chi b\u1ea5t h\u1ee3p ph\u00e1p. Ch\u01b0a k\u1ec3, trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n huy \u0111\u1ed9ng v\u1ed1n so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd an to\u00e0n doanh nghi\u1ec7p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, n\u1ebfu tr\u00ean m\u1ee9c \u0111\u00f3 th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p cao h\u01a1n quy\u1ebft \u0111\u1ecbnh, ch\u1ee9 sao l\u1ea1i chuy\u1ec3n h\u00f3a chi ph\u00ed th\u00e0nh thu nh\u1eadp? Lu\u1eadt \u0111\u00e3 kh\u00f4ng cho t\u00ednh chi ph\u00ed v\u1ed1n t\u1ef1 c\u00f3, t\u1ee9c l\u00e0 kh\u00f4ng coi v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u1ed5 \u0111\u00f4ng (nh\u00e0 \u0111\u1ea7u t\u01b0) l\u00e0 chi ph\u00ed gi\u1ed1ng nh\u01b0 v\u1ed1n vay ng\u00e2n h\u00e0ng, l\u1ea1i c\u00f2n ph\u1ee7 nh\u1eadn c\u1ea3 chi ph\u00ed r\u00f5 r\u00e0ng \u0111i vay.<\/p>\n

D\u1ef1 lu\u1eadt n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf \u201cp<\/em>h\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, <\/em>hoa h\u1ed3ng m\u00f4i gi\u1edbi<\/em>; <\/em>chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed<\/em> li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/em>\u201d<\/em> t\u1eeb 10% l\u00ean 15%, nh\u01b0ng v\u1eabn c\u00f2n qu\u00e1 th\u1ea5p. Nh\u01b0 v\u1eady, c\u00e1c kho\u1ea3n chi n\u00e0y d\u00f9 c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 100%, nh\u01b0ng c\u0169ng ch\u01b0a ch\u1eafc \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u r\u00f5 r\u00e0ng tr\u00e1i v\u1edbi nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a h\u1ea1ch to\u00e1n kinh doanh, ph\u1ee7 nh\u1eadn th\u1ef1c t\u1ebf ho\u00e0n to\u00e0n c\u1ea7n thi\u1ebft v\u00e0 ch\u00ednh \u0111\u00e1ng, \u0111\u00f3 l\u00e0 kh\u00f4ng ph\u1ea3i s\u1ea3n xu\u1ea5t m\u00e0 b\u00e1n h\u00e0ng m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh b\u1ea1i trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. V\u00e0 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, c\u00f3 khi kinh doanh b\u1ecb l\u1ed7 v\u1ed1n, nh\u01b0ng v\u1eabn b\u1ecb ph\u00e1p lu\u1eadt coi l\u00e0 c\u00f3 l\u00e3i v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Do d\u00f3, c\u1ea7n ph\u1ea3i b\u1ecf gi\u1edbi h\u1ea1n n\u00e0y ho\u1eb7c n\u1ebfu kh\u00f4ng b\u1ecf th\u00ec c\u0169ng ph\u1ea3i n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00ean \u00edt nh\u1ea5t l\u00e0 50% tr\u00ean t\u1ed5ng doanh thu.<\/p>\n

T\u01b0 duy quan li\u00eau bao c\u1ea5p c\u1ef1c k\u1ef3 \u1ea5u tr\u0129 t\u1eeb c\u00e1i th\u1eddi thi\u1ebfu th\u1ed1n \u0111\u1ee7 m\u1ecdi th\u1ee9, lo s\u1ee3 kh\u00f4ng chi cho s\u1ea3n xu\u1ea5tc\u1ee7a c\u1ea3i v\u1eadt ch\u1ea5t m\u00e0 c\u1ee9 d\u00f9ng cho trung gian th\u01b0\u01a1ng m\u1ea1i. V\u1ea5n \u0111\u1ec1 s\u1ed1ng c\u00f2n ng\u00e0y nay l\u00e0 b\u00e1n h\u00e0ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i s\u1ea3n xu\u1ea5t. Chi cho s\u1ea3n xu\u1ea5t 1, chi cho b\u00e1n h\u00e0ng 10 c\u0169ng ho\u00e0n to\u00e0n \u0111\u00fang \u0111\u1eafn, c\u1ea7n thi\u1ebft. V\u1ea5n \u0111\u1ec1 m\u1ea5u h\u1ed1t l\u00e0 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. Lu\u1eadt d\u01b0\u1eddng nh\u01b0 coi vi\u1ec7c chi cho qu\u1ea3ng c\u00e1o l\u00e0 ti\u00eau gian, l\u00e0 \u0111\u00fat t\u00fai t\u01b0 l\u1ee3i.<\/p>\n

L\u00fd gi\u1ea3i gi\u1edbi h\u1ea1n n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 doanh nghi\u1ec7p trong n\u01b0\u1edbc tr\u01b0\u1edbc c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u0169ng l\u00e0 nh\u1ea7m t\u01b0\u1edfng. M\u1ee9c chi qu\u1ea3ng c\u00e1o c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111a qu\u1ed1c gia l\u00e0 v\u00f4 bi\u00ean, kh\u00f4ng b\u1ecb tr\u00f3i bu\u1ed9c b\u1edfi gi\u1edbi h\u1ea1n n\u00e0y. Doanh nghi\u1ec7p l\u1edbn th\u00ec m\u1ee9c 10-15% c\u0169ng t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ee7 nhu c\u1ea7u. Ch\u1ee7 y\u1ebfu l\u00e0 ch\u1ebft 97% doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. Qu\u1ea3ng c\u00e1o c\u0169ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 cho th\u01b0\u01a1ng hi\u1ec7u v\u00e0 s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p, sao l\u1ea1i c\u1ea5m \u0111\u1ea7u t\u01b0?<\/p>\n

Quan tr\u1ecdng l\u00e0 c\u00e1c chi ph\u00ed c\u00f3 th\u1eadt hay kh\u00f4ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 chi bao nhi\u00eau, v\u00ec chi ph\u00ed h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p n\u00e0y th\u00ec c\u0169ng ch\u00ednh l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c. \u0110\u00e3 y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u1ea3i h\u1ee3p ph\u00e1p, th\u00ec c\u0169ng c\u1ea7n n\u1edbi l\u1ecfng con s\u1ed1 \u201cch\u1ebft\u201d, tr\u00f3i ch\u00e2n tr\u00f3i tay doanh nghi\u1ec7p. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c gi\u1ea3m thu nh\u1eadp \u1edf doanh nghi\u1ec7p n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c t\u0103ng thu nh\u1eadp \u1edf doanh nghi\u1ec7p kh\u00e1c v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 g\u00f3p ph\u1ea7n l\u00e0m gi\u1ea3m t\u00ecnh tr\u1ea1ng l\u00e1ch lu\u1eadt kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n

M\u1ed9t kho\u1ea3n kh\u00e1c ti\u1ebfp t\u1ee5c b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi chi ph\u00ed c\u0169ng c\u1ea7n ph\u1ea3i xem l\u1ea1i, \u0111\u00f3 l\u00e0 \u201cChi<\/em> tr\u1ea3 l\u00e3i ti\u1ec1n vay <\/em>v\u1ed1n <\/em>t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu<\/em>\u201d, l\u00e0 \u201cTi\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n; th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh<\/em>\u201d,… N\u1ebfu doanh nghi\u1ec7p c\u1ee9 chi tr\u1ea3 v\u00f4 t\u1ed9i v\u1ea1 cho ai \u0111\u00f3, th\u00ec c\u00e1 nh\u00e2n s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f3 khi l\u00ean \u0111\u1ebfn 35% (trong khi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u1ec9 c\u00f3 25%)? C\u0169ng kh\u00f4ng hi\u1ec3u t\u1ea1i sao l\u1ea1i xu\u1ea5t hi\u1ec7n c\u1ee5m t\u1eeb \u201cs\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p\u201d, v\u00ec ch\u1ec9 c\u00f3 nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t doanh nghi\u1ec7p m\u1edbi nh\u1eadn th\u00f9 lao, ch\u1ee9 s\u00e1ng l\u1eadp vi\u00ean th\u00ec sao l\u1ea1i \u201cnh\u1ea3y\u201d v\u00e0o \u0111\u00e2y. V\u00e0 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp trong Lu\u1eadt Doanh nghi\u1ec7p th\u00ec c\u00f3 ph\u1ea3i l\u00e0 s\u00e1ng l\u1eadp vi\u00ean kh\u00f4ng, r\u1ed3i sau 3 n\u0103m s\u1ebd h\u1ebft t\u01b0 c\u00e1ch c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp theo lu\u1eadt, th\u00ec kho\u1ea3n th\u00f9 lao n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed hay kh\u00f4ng?<\/p>\n

Ngo\u00e0i ra, c\u00f2n m\u1ed9t s\u1ed1 kho\u1ea3n chi kh\u00e1c c\u00f2n ti\u1ebfp t\u1ee5c b\u1ecb lo\u1ea1i tr\u1eeb trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, ch\u1eb3ng h\u1ea1n nh\u01b0 ti\u1ec1n \u0103n ca kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 bao nhi\u00eau, hay chi ph\u00ed trang ph\u1ee5c c\u0169ng b\u1ecb kh\u1ed1ng ch\u1ebf r\u1ea5t ch\u1eb7t ch\u1ebd.<\/p>\n

Sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb h\u00e0ng lo\u1ea1t chi ph\u00ed nh\u01b0 tr\u00ean \u0111\u1ec3 t\u00ednh ra thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u00ec l\u1ea1i c\u00f2n ti\u1ebfp \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh nh\u1eb1m gi\u1ea3m b\u1edbt r\u1ea5t nhi\u1ec1u thu nh\u1eadp c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. \u0110\u00f3 l\u00e0 c\u1ea3 vi\u1ec7c t\u1ef1 nguy\u1ec7n hay b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00edch l\u1eadp, \u0111\u00f3ng g\u00f3p r\u1ea5t nhi\u1ec1u kho\u1ea3n t\u1eeb thu nh\u1eadp nh\u01b0 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh, Qu\u1ef9 ph\u00fac l\u1ee3i, Qu\u1ef9 khen th\u01b0\u1edfng,… n\u1ebfu nh\u01b0 mu\u1ed1n ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, l\u00e2u d\u00e0i. L\u1ee3i nhu\u1eadn sau \u0111\u00f3 m\u1edbi tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu. V\u00e0 r\u1ed3i \u0111\u1ebfn l\u01b0\u1ee3t ng\u01b0\u1eddi nh\u1eadn c\u1ed5 t\u1ee9c l\u1ea1i ti\u1ebfp t\u1ee5c ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ri\u00eang kho\u1ea3n n\u00e0y, v\u1edbi m\u1ee9c \u0111\u1ed3ng lo\u1ea1t 5%. Nh\u01b0 v\u1eady l\u1ee3i nhu\u1eadn th\u1ef1c s\u1ef1 c\u1ee7a nh\u1eefng ng\u01b0\u1eddi b\u1ecf v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 l\u00e0m ra l\u1ee3i nhu\u1eadn \u0111\u00e3 b\u1ecb \u201cc\u1eaft x\u00e9n\u201d r\u1ea5t l\u1edbn, th\u1eadm ch\u00ed b\u00ecnh qu\u00e2n trong nhi\u1ec1u n\u0103m qua c\u00f2n th\u1ea5p h\u01a1n c\u1ea3 l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n

N\u1ebfu c\u1ee9 thu \u0111\u00fang, thu \u0111\u1ee7 thu\u1ebf thu nh\u1eadp v\u00e0 lu\u00f4n thu tr\u01b0\u1edbc t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n tr\u00ean theo Lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh, th\u00ec ti\u1ebfp t\u1ee5c nguy c\u01a1 doanh nghi\u1ec7p h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f2n ngu\u1ed3n v\u1ed1n \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ch\u1eb3ng m\u1ea5y tr\u00f4ng mong v\u00e0o Qu\u1ef9 ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u01b0\u1eddi b\u1ecf v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i ch\u1ecbu m\u1ecdi r\u1ee7i ro c\u0169ng kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c bao nhi\u00eau. \u0110\u1ea1o l\u00fd v\u00e0 ph\u00e1p l\u00fd \u1edf \u0111\u00e2u? N\u1ebfu th\u1ebf th\u00ec c\u1ea7n ph\u1ea3i quy \u0111\u1ecbnh r\u1eb1ng, ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp n\u1ebfu n\u1ed9p xong m\u00e0 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c kh\u00f4ng th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m.<\/p>\n

N\u1ebfu v\u1eabn quy \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf nh\u01b0 tr\u00ean, th\u00ec thu\u1ebf su\u1ea5t 25% hi\u1ec7n nay v\u00e0 23% d\u1ef1 ki\u1ebfn v\u1eabn l\u00e0 qu\u00e1 cao. C\u1ea7n ph\u1ea3i gi\u1ea3m thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng xu\u1ed1ng m\u1ee9c 20%. \u0110\u00e1nh thu\u1ebf n\u1eb7ng s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng gia t\u0103ng tr\u1ed1n thu\u1ebf, nh\u1ea5t l\u00e0 v\u1edbi kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd c\u00f2n kh\u00e1 y\u1ebfu k\u00e9m tr\u00ean th\u1ef1c t\u1ebf. Nh\u00e0 n\u01b0\u1edbc gi\u1ea3m thu\u1ebf su\u1ea5t, th\u00ec doanh nghi\u1ec7p s\u1ebd h\u1ea1ch to\u00e1n thu nh\u1eadp trung th\u1ef1c h\u01a1n. C\u00e1c lu\u1eadt thu\u1ebf n\u00f3i chung, lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u00f3i ri\u00eang, ph\u1ea3i thay \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ef1c tr\u1ea1ng nh\u1ee9c nh\u1ed1i hi\u1ec7n nay theo l\u1eddi \u201cth\u00fa t\u1ed9i\u201d c\u1ee7a qu\u00e1 nhi\u1ec1u doanh nh\u00e2n, \u0111\u00f3 l\u00e0 n\u1ebfu n\u1ed9p thu\u1ebf nghi\u00eam ch\u1ec9nh \u0111\u00fang nh\u01b0 lu\u1eadt th\u00ec kh\u00f4ng bao gi\u1edd kinh doanh c\u00f3 l\u00e3i.<\/p>\n

Nhi\u1ec1u quy \u0111\u1ecbnh v\u1eabn ch\u01b0a h\u1ee3p l\u00fd<\/strong><\/h5>\n

B\u00ean c\u1ea1nh nh\u1eefng quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb, b\u00f3c t\u00e1ch chi ph\u00ed nh\u01b0 tr\u00ean, c\u00f2n kh\u00e1 nhi\u1ec1u quy \u0111\u1ecbnh kh\u00e1c c\u00f9ng nh\u1eb1m t\u0103ng n\u1ed9p thu\u1ebf cho nh\u00e0 n\u01b0\u1edbc, gi\u1ea3m l\u1ee3i t\u1ee9c cho nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng ch\u01b0a h\u1ee3p l\u00fd. \u0110\u00f3 l\u00e0 quy \u0111\u1ecbnh ch\u1ec9 ch\u1ea5p nh\u1eadn vi\u1ec7c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf cho doanh nghi\u1ec7p l\u1ed7 t\u1ed1i \u0111a 3 n\u0103m k\u1ec3 t\u1eeb khi ho\u1ea1t \u0111\u1ed9ng. Gi\u1ea3i thich \u0111i\u1ec1u n\u00e0y \u0111\u1ec3 nh\u1eb1m kh\u1eafc ph\u1ee5c vi\u1ec7c l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ec3 tr\u1ee5c l\u1ee3i l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Th\u1ebf th\u00ec c\u00f3 c\u00f4ng b\u1eb1ng kh\u00f4ng, trong khi th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00f4ng th\u01b0\u1eddng ch\u1ec9 c\u00f3 1 n\u0103m, nh\u01b0ng \u0110i\u1ec1u 110 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf l\u1ea1i k\u00e9o d\u00e0i th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m lu\u1eadt thu\u1ebf l\u00ean t\u1edbi 5 n\u0103m? R\u1ed3i l\u00fd gi\u1ea3i quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u201c\u0111\u1ecbnh h\u01b0\u1edbng cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n ch\u1eafc ch\u1eafn\u201d c\u0169ng l\u00e0 kh\u00f4ng thuy\u1ebft ph\u1ee5c, v\u00ec trong kinh doanh, th\u00ec tri\u1ebft l\u00fd l\u1ea1i l\u00e0 s\u1ef1 r\u1ee7i ro t\u0103ng theo l\u00e3i su\u1ea5t.<\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 3% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba l\u00e0 r\u1ea5t h\u1ee3p l\u00fd. Tuy nhi\u00ean, c\u1ea7n xem l\u1ea1i ph\u1ea1m vi qu\u00e1 h\u1ea1n ch\u1ebf n\u1ebfu ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u01b0\u1edbi 200 lao \u0111\u1ed9ng v\u00e0 c\u00f3 t\u1ed5ng doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady th\u00ec qu\u00e1 nhi\u1ec1u doanh nghi\u1ec7p quy m\u00f4 v\u1eeba, l\u1ee3i nhu\u1eadn r\u1ea5t th\u1ea5p (c\u1ea3 v\u1ec1 con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i l\u1eabn t\u1ef7 su\u1ea5t) v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u1edbn.<\/p>\n

H\u1ee3p ph\u00e1p l\u00e0 b\u1edfi vi\u1ec7c \u1ea5n \u0111\u1ecbnh c\u1ee9ng nh\u1eafc c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng nhi\u1ec1u khi l\u1ea1i kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 ra r\u1eddi th\u1ef1c t\u1ebf. \u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n quan tr\u1ecdng \u0111\u1ea9y ng\u01b0\u1eddi ta lao v\u00e0o h\u1ee3p ph\u00e1p h\u00f3a vi ph\u1ea1m b\u1eb1ng c\u00e1ch: Mua b\u00e1n h\u00f3a \u0111\u01a1n, ch\u1ebf bi\u1ebfn ch\u1ee9ng t\u1eeb kh\u1ed1ng, ch\u1ea5p nh\u1eadn giao d\u1ecbch gi\u1ea3,\u2026<\/p>\n

T\u1ea5t c\u1ea3 nh\u1eefng quy \u0111\u1ecbnh tr\u00ean ch\u1ec9 bi\u1ebft \u0111\u01b0\u1ee3c cho Nh\u00e0 n\u01b0\u1edbc, ch\u1eb3ng lo g\u00ec cho doanh nghi\u1ec7p. L\u1ee3i t\u1ee9c c\u1ee7a ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t ti\u1ec1n t\u1eedi ti\u1ebft ki\u1ec7m. T\u1ea1i sao ng\u01b0\u1eddi ta v\u1eabn kinh doanh. V\u00ec ch\u1ee7 y\u1ebfu s\u1ed1ng b\u1eb1ng tr\u1ed1n thu\u1ebf v\u00e0 bu\u00f4n c\u01a1 ch\u1ebf. C\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd ph\u00e1t tri\u1ec3n, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1eeba s\u1eeda r\u1ea5t ch\u1eb7t ch\u1ebd nh\u01b0ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec v\u1eabn theo chi\u1ec1u h\u01b0\u1edbng kh\u00f4ng qu\u1ea3n \u0111\u01b0\u1ee3c th\u00ec c\u1ea5m. Ph\u00e1p lu\u1eadt h\u00f2ng b\u1ecbt gian l\u1eadn c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng th\u1ef1c ra ph\u00e1p lu\u1eadt ch\u00ednh l\u00e0 th\u1ee7 ph\u1ea1m t\u1ea1o ra gian l\u1eadn v\u00e0 bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i gian l\u1eadn.<\/p>\n

V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u201c\u0111\u00e1\u201d lu\u1eadt<\/strong><\/h5>\n

Theo gi\u1ea3i tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7, D\u1ef1 lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung \u0111\u1ec3 \u201c\u0111\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch r\u00f5 r\u00e0ng, minh b\u1ea1ch\u201d. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf nhi\u1ec1u n\u0103m qua c\u00f3 kh\u00e1 nhi\u1ec1u n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong lu\u1eadt, k\u1ec3 c\u1ea3 vi\u1ec7c giao th\u1ea9m quy\u1ec1n, nh\u01b0ng v\u1eabn c\u1ee9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0. Ch\u1eb3ng h\u1ea1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t thu nh\u1eadp 10% nh\u01b0 b\u00e1o in, xu\u1ea5t b\u1ea3n hay \u201cC\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh: ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c<\/em>\u201d. Nh\u01b0 v\u1eady, s\u1ef1 \u201cr\u00f5 r\u00e0ng, minh b\u1ea1ch\u201d d\u01b0\u1eddng nh\u01b0 ch\u1ec9 \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf h\u01a1n cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ch\u1ee9 t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay, d\u00f9 kh\u00f4ng \u201cr\u00f5 r\u00e0ng, m\u00ecnh b\u1ea1ch\u201d th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u1ee9 ph\u1ea3i ch\u1ea5p h\u00e0nh.<\/p>\n

Hay Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u0169ng kh\u00f4ng h\u1ec1 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t trong nh\u1eefng kho\u1ea3n chi h\u1ee3p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp l\u00e0 chi \u201ctrang ph\u1ee5c\u201d cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ebfn 2 Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 c\u0169ng v\u1eabn b\u1ecf qua vi\u1ec7c n\u00e0y. Nh\u01b0ng cu\u1ed1i c\u00f9ng, t\u1ef1 d\u01b0ng xu\u1ea5t hi\u1ec7n quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf kho\u1ea3n chi v\u00e0 m\u1ee9c chi n\u00e0y t\u1ea1i th\u00f4ng t\u01b0. Quy \u0111\u1ecbnh tr\u00e1i Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng th\u00f4ng t\u01b0 m\u1edbi th\u1eadt s\u1ef1 quy\u1ebft \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1 v\u00e0 \u0111\u00f4i khi c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u201ccao\u201d h\u01a1n c\u1ea3 lu\u1eadt.<\/p>\n

Nh\u01b0 v\u1eady c\u00f3 nguy c\u01a1 Qu\u1ed1c h\u1ed9i kh\u00f4ng c\u00f2n th\u1ea9m quy\u1ec1n \u201cquy \u0111\u1ecbnh, s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u00e3i b\u1ecf c\u00e1c th\u1ee9 thu\u1ebf\u201d theo \u0110i\u1ec1u 84, Hi\u1ebfn ph\u00e1p n\u0103m 1992 m\u00e0 ch\u1ec9 c\u00f2n quy \u0111\u1ecbnh v\u1ec1 khung thu\u1ebf. N\u1ebfu c\u1ee9 \u0111\u1ec3 ti\u1ebfp di\u1ec5n t\u00ecnh tr\u1ea1ng n\u00e0y, th\u00ec kh\u00f3 tr\u00e1nh kh\u1ecfi ngh\u1ecbch l\u00fd, c\u1ee9 theo th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh l\u00e0 \u0111\u1ee7 m\u00e0 kh\u00f4ng c\u1ea7n bi\u1ebft lu\u1eadt quy \u0111\u1ecbnh g\u00ec.<\/p>\n

Ngo\u00e0i ra, m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u0169ng nh\u01b0 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh k\u00e8m theo D\u1ef1 lu\u1eadt c\u0169ng c\u00f3 nh\u1eefng \u0111i\u1ec3m kh\u00f4ng h\u1ee3p l\u00fd, m\u00e0 ch\u00fang t\u00f4i \u0111\u00e3 ch\u1ec9 ra tr\u01b0\u1edbc \u0111\u00e2y, nh\u01b0ng v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c ti\u1ebfp thu. V\u00ed d\u1ee5 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi l\u00e0 \u201cti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf\u201d, trong khi th\u1ef1c ch\u1ea5t ph\u1ea3i l\u00e0 m\u1ecdi kho\u1ea3n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng (th\u01b0\u01a1ng m\u1ea1i, d\u00e2n s\u1ef1, lao \u0111\u1ed9ng,\u2026), ch\u1ee9 kh\u00f4ng ch\u1ec9 c\u00f3 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf. Ch\u01b0a k\u1ec3 kh\u00e1i ni\u1ec7m \u201ch\u1ee3p \u0111\u1ed3ng kinh t\u1ebf\u201d c\u0169ng \u0111\u00e3 r\u1ea5t l\u1ed7i th\u1eddi c\u00f9ng v\u1edbi s\u1ef1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a Ph\u00e1p l\u1ec7nh h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf t\u1eeb n\u0103m 1996 v\u00e0 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ea1o lu\u1eadt li\u00ean quan.<\/p>\n

Cu\u1ed1i c\u00f9ng, v\u1ec1 k\u1ef9 thu\u1eadt l\u1eadp ph\u00e1p, qu\u00e1 b\u1ea5t h\u1ee3p l\u00fd v\u1edbi vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1ch th\u1ee9c s\u1eeda \u0111\u1ed5i qu\u00e1 nhi\u1ec1u, m\u00e0 l\u1ea1i kh\u00f4ng ph\u1ea3i l\u00e0 l\u00e0m h\u1eb3n m\u1ed9t \u0111\u1ea1o lu\u1eadt m\u1edbi thay th\u1ebf. D\u1ef1 lu\u1eadt s\u1eeda \u0111\u1ed5i 11 \u0111i\u1ec1u, c\u00f3 t\u1edbi 4.400 ch\u1eef, trong khi Lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 t\u1ed5ng s\u1ed1 20 \u0111i\u1ec1u v\u00e0 ch\u1ec9 v\u1edbi 3.850 ch\u1eef. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady l\u00e0 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00ecnh k\u00e8m theo D\u1ef1 th\u1ea3o Lu\u1eadt, c\u00f9ng v\u1edbi m\u1ed9t Ngh\u1ecb \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 l\u1ea1i d\u00f9ng t\u1edbi 12.750 ch\u1eef \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean ch\u1ec9 c\u00f3 10.150 ch\u1eef, \u0111\u1ec3 r\u1ed3i t\u1ea1o ra 3 Ngh\u1ecb \u0111\u1ecbnh \u0111an xen nh\u1eb1ng nh\u1ecbt v\u1edbi nhau v\u00f4 c\u00f9ng r\u1eafc r\u1ed1i, ph\u1ee9c t\u1ea1p. Cu\u1ed1i c\u00f9ng l\u1ea1i ph\u1ea3i h\u1ee3p nh\u1ea5t v\u0103n b\u1ea3n, m\u00e0 ph\u1ea7n \u201cc\u01a1i n\u1edbi\u201d r\u00f5 r\u00e0ng l\u1ea5n \u00e1t ph\u1ea7n ch\u00ednh.<\/p>\n

\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>,<\/a> Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC.\u00a0<\/strong><\/p>\n

——<\/p>\n

B\u00e0i \u0111\u0103ng T\u1ea1p ch\u00ed Nghi\u00ean c\u1ee9u l\u1eadp ph\u00e1p s\u1ed1 08 (240) th\u00e1ng 4-2013<\/em><\/strong><\/p>\n

 <\/p>\n

THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P CAO V\u00cc NHI\u1ec0U L\u1ebc[1]<\/a><\/strong><\/p>\n

[1]<\/a> To\u00e0 so\u1ea1n \u0111\u1ed5i th\u00e0nh: \u201cV\u00ec sao thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn cao?\u201d","protected":false},"excerpt":{"rendered":"

V\u00ec sao thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn cao? (NCLP) N\u1ebfu ch\u1ec9 d\u1ef1a v\u00e0o thu\u1ebf su\u1ea5t \u0111\u1ec3 cho r\u1eb1ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam cao hay th\u1ea5p l\u00e0 kh\u00f4ng thuy\u1ebft ph\u1ee5c. V\u00ec \u0111\u00f3 ch\u1ec9 l\u00e0 con s\u1ed1 v\u00f4 h\u1ed3n, con s\u1ed1 ch\u1ebft, con s\u1ed1 \u1ea3o, c\u00f2n \u0111\u1eb1ng sau thu\u1ebf su\u1ea5t c\u00f2n r\u1ea5t […]<\/p>\n","protected":false},"author":7,"featured_media":4908,"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-4907","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":"\n160. 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