{"id":49411,"date":"2025-12-23T08:08:50","date_gmt":"2025-12-23T01:08:50","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49411"},"modified":"2025-12-23T08:08:50","modified_gmt":"2025-12-23T01:08:50","slug":"4-609-van-tranh-cai-tam-hoan-xuat-canh-ca-nhan-khi-doanh-nghiep-no-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-609-van-tranh-cai-tam-hoan-xuat-canh-ca-nhan-khi-doanh-nghiep-no-thue\/","title":{"rendered":"4.609. V\u1eabn tranh c\u00e3i t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00e1 nh\u00e2n khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf."},"content":{"rendered":"

V\u1eabn tranh c\u00e3i t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00e1 nh\u00e2n khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf.<\/strong><\/span><\/h4>\n

(TN) – Vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi “c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p” n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1ed9p thu\u1ebf, khi\u1ebfn nhi\u1ec1u c\u00e1 nh\u00e2n b\u1ecb r\u01a1i v\u00e0o di\u1ec7n n\u00e0y.<\/p>\n

N\u1ee3 thu\u1ebf n\u00ean nh\u1eafm\u00a0v\u00e0o DOANH NGHI\u1ec6P thay v\u00ec c\u00e1 nh\u00e2n<\/strong><\/h5>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua \u0111\u00e3 b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb\u00a0ho\u00e3n xu\u1ea5t c\u1ea3nh<\/a>\u00a0l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1ed9p thu\u1ebf. C\u1ee5 th\u1ec3, t\u1ea1i kho\u1ea3n 6 \u0111i\u1ec1u 17 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh, quy \u0111\u1ecbnh: C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. Nh\u01b0 v\u1eady, lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) \u0111\u00e3 b\u1ed5 sung c\u00e1 nh\u00e2n l\u00e0 “ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p” n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1ed9p thu\u1ebf c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb ho\u00e3n xu\u1ea5t c\u1ea3nh t\u1eeb 1.7.2026, th\u1eddi \u0111i\u1ec3m lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

\"\"<\/p>\n

Ng\u01b0\u1eddi d\u00e2n l\u00e0m vi\u1ec7c \u1edf Thu\u1ebf c\u01a1 s\u1edf 3 TP.HCM<\/p>\n

\u1ea2NH: NH\u1eacT TH\u1ecaNH<\/p>\n

Theo chuy\u00ean gia kinh t\u1ebf, GS-TS V\u00f5 Xu\u00e2n Vinh, Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u kinh doanh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM, quy \u0111\u1ecbnh li\u00ean quan t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n li\u00ean quan\u00a0doanh nghi\u1ec7p n\u1ee3 thu\u1ebf\u00a0<\/a>qu\u00e1 h\u1ea1n ch\u01b0a th\u1ef1c s\u1ef1 t\u00e1ch b\u1ea1ch vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n li\u00ean quan. Lu\u1eadt thu\u1ebf \u0111\u01b0a c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m vi ph\u1ea1m thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 ch\u01b0a thuy\u1ebft ph\u1ee5c. Ph\u1ea3i \u1ee9ng x\u1eed v\u1edbi thu\u1ebf l\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p, \u0111\u00f3 l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c, ch\u00ednh doanh nghi\u1ec7p b\u00e1n t\u00e0i s\u1ea3n, l\u1ea5y t\u00e0i s\u1ea3n, doanh thu c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 \u0111\u1ec3 tr\u1ea3, ch\u1ee9 kh\u00f4ng th\u1ec3 g\u00e1n tr\u00e1ch nhi\u1ec7m cho t\u1eebng c\u00e1 nh\u00e2n, tr\u1eeb khi c\u01a1 quan qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c vi\u1ec7c c\u00e1 nh\u00e2n \u0111\u00f3 c\u1ed1 t\u00ecnh vi ph\u1ea1m, c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3, chi\u1ebfm d\u1ee5ng v\u1ed1n… N\u1ebfu v\u1eady, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec7n c\u00e1 nh\u00e2n, doanh nghi\u1ec7p \u0111\u00f3 ra t\u00f2a, y\u00eau c\u1ea7u t\u1ecbch thu t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n tr\u1ea3 n\u1ee3 thu\u1ebf.<\/p>\n

“N\u1ee3 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i nh\u1eb1m v\u00e0o t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng th\u1ec3 b\u1eaft con ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng “h\u00ecnh ph\u1ea1t” c\u1ea5m \u0111o\u00e1n xu\u1ea5t c\u1ea3nh. \u0110\u1eb7c bi\u1ec7t, v\u1edbi doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, nhu c\u1ea7u \u0111i l\u1ea1i r\u1ea5t l\u1edbn, c\u00e1c c\u1ed5 \u0111\u00f4ng doanh nghi\u1ec7p c\u0169ng c\u00f3 nhu c\u1ea7u \u0111i l\u1ea1i nhi\u1ec1u, kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u1ea5m h\u1ecd xu\u1ea5t c\u1ea3nh ch\u1ec9 v\u00ec n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n c\u1ee7a doanh nghi\u1ec7p, n\u01a1i h\u1ecd g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c”, GS-TS V\u00f5 Xu\u00e2n Vinh n\u00eau quan \u0111i\u1ec3m<\/p>\n

\u1ede m\u1ed9t g\u00f3c nh\u00ecn kh\u00e1c, lu\u1eadt s\u01b0 Nguy\u1ec5n Qu\u1ed1c To\u1ea3n, Gi\u00e1m \u0111\u1ed1c h\u00e3ng lu\u1eadt IAM (TP.HCM), ph\u00e2n t\u00edch, n\u1ebfu \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi “ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p” th\u00ec gi\u1edbi h\u1ea1n kh\u00e1 r\u1ed9ng b\u1edfi s\u1ebd bao g\u1ed3m c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u1ee7a c\u00f4ng ty TNHH, v\u00e0 th\u1eadm ch\u00ed l\u00e0 c\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh. Tuy nhi\u00ean, v\u1edbi lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1.7.2026, Ngh\u1ecb \u0111\u1ecbnh 168\/2025 quy \u0111\u1ecbnh “ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p” \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n; c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean v\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty TNHH MTV.<\/p>\n

“Nh\u01b0 v\u1eady, quy \u0111\u1ecbnh n\u00e0y th\u1ef1c ra l\u00e0 r\u1ed9ng m\u00e0 l\u1ea1i kh\u00f4ng r\u1ed9ng v\u00ec c\u00e1c doanh nghi\u1ec7p l\u1edbn, n\u1ee3 thu\u1ebf h\u1ea7u nh\u01b0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ch\u00ednh \u0111\u1ec1u kh\u00f4ng c\u00f3 trong danh s\u00e1ch g\u00f3p v\u1ed1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. Ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n m\u1eb7c d\u00f9 c\u00f3 nh\u1eefng doanh nghi\u1ec7p tr\u00ean th\u1ef1c t\u1ebf ng\u01b0\u1eddi g\u00f3p v\u1ed1n hay ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt nh\u01b0ng l\u1ea1i kh\u00f4ng c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh m\u00e0 m\u1ed9t ch\u1ee7 th\u1ec3 \u0111\u1ee9ng \u0111\u1eb1ng sau m\u1edbi c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh”, lu\u1eadt s\u01b0 Nguy\u1ec5n Qu\u1ed1c To\u1ea3n nh\u1ea5n m\u1ea1nh.<\/p>\n

N\u00ean c\u1ea9n tr\u1ecdng khi \u00e1p d\u1ee5ng<\/strong><\/h5>\n
Ph\u00e2n t\u00edch r\u00f5 h\u01a1n, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>,<\/em><\/strong> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> ANVI<\/em><\/strong><\/a>, <\/em><\/strong>Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf VN (VIAC)<\/em><\/strong>, b\u00e0y t\u1ecf b\u0103n kho\u0103n v\u1edbi quy \u0111\u1ecbnh b\u1ed5 sung tr\u00ean v\u00e0o lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i). \u00d4ng n\u00f3i: “T\u00f4i kh\u00e1 b\u1ea5t ng\u1edd v\u00ec kh\u00f4ng r\u00f5 d\u1ef1 th\u1ea3o lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 “ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p” t\u1eeb khi n\u00e0o. Doanh nghi\u1ec7p c\u00f3 m\u1ea5y ch\u1ee9c danh qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh g\u1ed3m ch\u1ee7 s\u1edf h\u1eefu, ch\u1ee7 t\u1ecbch, th\u00e0nh vi\u00ean H\u0110QT, gi\u00e1m \u0111\u1ed1c v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt. C\u00f2n th\u00e0nh vi\u00ean c\u00f4ng ty TNHH, tuy c\u0169ng l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f4ng ty nh\u01b0ng c\u00f3 vai tr\u00f2 kh\u00e1 h\u1ea1n ch\u1ebf n\u1ebfu kh\u00f4ng s\u1edf h\u1eefu m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ee7 quy\u1ebft, \u0111\u1eb7c bi\u1ec7t c\u1ed5 \u0111\u00f4ng d\u00f9 s\u1edf h\u1eefu 99% c\u0169ng kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd. Nh\u01b0 v\u1eady, n\u1ebfu r\u00e0ng bu\u1ed9c tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf th\u00ec ngo\u00e0i \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (c\u00f3 th\u1ec3 ch\u1ec9 l\u00e0 ng\u01b0\u1eddi l\u00e0m thu\u00ea) nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y th\u00ec ch\u1ec9 n\u00ean m\u1edf r\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t, ch\u1ee9 kh\u00f4ng n\u00ean m\u1edf r\u1ed9ng \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ch\u1ec9 l\u00e0 th\u00e0nh vi\u00ean c\u00f4ng ty hay c\u1ed5 \u0111\u00f4ng”.<\/em><\/h6>\n
“Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2024 quy \u0111\u1ecbnh c\u00e1 nh\u00e2n s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u1edbi c\u00f4ng ty TNHH v\u00e0 c\u00f4ng ty h\u1ee3p danh v\u00e0 25% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, ho\u1eb7c c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ch\u1eadm n\u1ed9p thu\u1ebf l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, kh\u00f4ng th\u1ec3 \u0111\u1ed3ng nh\u1ea5t v\u1edbi tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Ng\u01b0\u1eddi s\u1edf h\u1eefu 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7, nh\u01b0ng n\u1ebfu kh\u00f4ng l\u00e0 qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t hay \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt th\u00ec kh\u00f4ng c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh b\u1ea5t c\u1ee9 c\u00e1i g\u00ec trong c\u00f4ng ty, k\u1ec3 c\u1ea3 quy\u1ec1n ph\u1ee7 quy\u1ebft. N\u1ebfu v\u1eady, quy \u0111\u1ecbnh b\u1ed5 sung khi\u1ebfn h\u1ecd c\u00f3 nguy c\u01a1 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh b\u1ea5t c\u1ee9 l\u00fac n\u00e0o l\u00e0 v\u00f4 l\u00fd qu\u00e1”, lu\u1eadt s\u01b0 \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/h6>\n
Theo <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>, quy \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n l\u00e0 ch\u01b0a thuy\u1ebft ph\u1ee5c v\u00e0 g\u00e2y kh\u00f3 kh\u0103n cho nhi\u1ec1u ng\u01b0\u1eddi, kh\u00f4ng ri\u00eang g\u00ec c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. Ch\u01b0a k\u1ec3, m\u1ed9t c\u00f4ng ty n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n m\u00e0 “c\u1ea5m lo\u1ea1t 3 – 4 \u00f4ng” l\u00e0 v\u00f4 l\u00fd. “Nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n khi l\u00e0m \u0103n t\u1ed1t th\u00ec kh\u00f4ng sao, nh\u01b0ng khi doanh nghi\u1ec7p l\u00e0m \u0103n thua l\u1ed7, n\u1ee3 thu\u1ebf th\u00ec l\u1ea1i b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh l\u00e0 sai. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 ch\u01b0a khuy\u1ebfn kh\u00edch c\u00e1 nh\u00e2n b\u1ecf ti\u1ec1n \u0111\u1ea7u t\u01b0 l\u00e0m \u0103n m\u00e0 c\u00f2n \u0111i ng\u01b0\u1ee3c tinh th\u1ea7n Ngh\u1ecb quy\u1ebft 68 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. N\u1ebfu \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh m\u1edbi c\u00f3 b\u1ed5 sung, s\u1ed1 ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh s\u1ebd t\u0103ng r\u1ea5t nhanh, r\u1ee7i ro cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00f3i chung r\u1ea5t l\u1edbn”, lu\u1eadt s\u01b0 \u0110\u1ee9c c\u1ea3nh b\u00e1o.<\/em><\/h6>\n

T\u1eeb \u0111\u00f3, c\u00e1c lu\u1eadt s\u01b0 cho r\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt m\u00e0 \u0111a s\u1ed1 l\u00e0 gi\u00e1m \u0111\u1ed1c c\u00f4ng ty \u0111\u00e3 g\u00e2y kh\u00f4ng \u00edt kh\u00f3 kh\u0103n cho nhi\u1ec1u ng\u01b0\u1eddi, trong \u0111\u00f3 c\u00f3 kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p b\u1ecb chi\u1ebfm d\u1ee5ng th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 l\u1eadp c\u00f4ng ty ma, tr\u1ed1n thu\u1ebf. “Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc. T\u00ecnh tr\u1ea1ng c\u01a1 quan thu\u1ebf ban h\u00e0nh tr\u00e0n lan c\u00e1c l\u1ec7nh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh trong th\u1eddi gian qua g\u00e2y b\u1ea5t b\u00ecnh cho nhi\u1ec1u c\u00e1 nh\u00e2n li\u00ean quan l\u1eabn ng\u01b0\u1eddi b\u1ecb oan ph\u1ea3i g\u00e1nh kho\u1ea3n n\u1ee3 t\u1eeb tr\u00ean tr\u1eddi r\u01a1i xu\u1ed1ng. Hi\u1ec7u qu\u1ea3 vi\u1ec7c thu thu\u1ebf t\u1eeb quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5, tuy nhi\u00ean, n\u00ean ch\u0103ng quy\u1ebft \u0111\u1ecbnh m\u1edf r\u1ed9ng vi\u1ec7c c\u1ea5m xu\u1ea5t c\u1ea3nh v\u1edbi ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1eeb doanh nghi\u1ec7p c\u1ea7n h\u1ebft s\u1ee9c c\u1ea9n tr\u1ecdng”, lu\u1eadt s\u01b0 Nguy\u1ec5n Qu\u1ed1c To\u1ea3n b\u1ed5 sung.<\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 49\/2025, ng\u01b0\u1ee1ng ti\u1ec1n thu\u1ebf n\u1ee3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u1ee5 th\u1ec3 nh\u01b0 sau: C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh n\u1ee3 qu\u00e1 h\u1ea1n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean; c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec n\u1ee3 t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh tr\u00ean 120 ng\u00e0y.<\/p>\n

Nguy\u00ean Nga<\/strong><\/p>\n

—————<\/p>\n

Thanh ni\u00ean (Kinh t\u1ebf) ng\u00e0y 23-12-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/van-tranh-cai-tam-hoan-xuat-canh-ca-nhan-khi-doanh-nghiep-no-thue-185251222224535197.htm<\/a><\/em><\/p>\n

(542\/1.575)<\/em>","protected":false},"excerpt":{"rendered":"

V\u1eabn tranh c\u00e3i t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00e1 nh\u00e2n khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf. (TN) – Vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi “c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p” n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1ed9p thu\u1ebf, khi\u1ebfn nhi\u1ec1u c\u00e1 nh\u00e2n b\u1ecb r\u01a1i v\u00e0o di\u1ec7n n\u00e0y. N\u1ee3 thu\u1ebf n\u00ean nh\u1eafm\u00a0v\u00e0o […]<\/p>\n","protected":false},"author":2,"featured_media":49412,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-49411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n4.609. V\u1eabn tranh c\u00e3i t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00e1 nh\u00e2n khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf. - 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\/?p=49411\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.609. V\u1eabn tranh c\u00e3i t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00e1 nh\u00e2n khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"V\u1eabn tranh c\u00e3i t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00e1 nh\u00e2n khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf. (TN) – Vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi “c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p” n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1ed9p thu\u1ebf, khi\u1ebfn nhi\u1ec1u c\u00e1 nh\u00e2n b\u1ecb r\u01a1i v\u00e0o di\u1ec7n n\u00e0y. 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