{"id":49525,"date":"2026-01-14T10:19:28","date_gmt":"2026-01-14T03:19:28","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49525"},"modified":"2026-01-14T10:19:28","modified_gmt":"2026-01-14T03:19:28","slug":"4-619-ap-thue-gtgt-voi-dao-tao-lai-xe-lo-ngai-hoc-phi-tang-cao-va-nut-that-phap-ly-can-thao-go","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-619-ap-thue-gtgt-voi-dao-tao-lai-xe-lo-ngai-hoc-phi-tang-cao-va-nut-that-phap-ly-can-thao-go\/","title":{"rendered":"4.619. \u00c1p thu\u1ebf GTGT v\u1edbi \u0111\u00e0o t\u1ea1o l\u00e1i xe: Lo ng\u1ea1i h\u1ecdc ph\u00ed t\u0103ng cao v\u00e0 “n\u00fat th\u1eaft” ph\u00e1p l\u00fd c\u1ea7n th\u00e1o g\u1ee1."},"content":{"rendered":"

\u00c1p thu\u1ebf GTGT v\u1edbi \u0111\u00e0o t\u1ea1o l\u00e1i xe: Lo ng\u1ea1i h\u1ecdc ph\u00ed t\u0103ng cao v\u00e0 “n\u00fat th\u1eaft” ph\u00e1p l\u00fd c\u1ea7n th\u00e1o g\u1ee1.<\/strong><\/span><\/h4>\n

(VOV GT) \u2013 M\u1edbi \u0111\u00e2y C\u1ee5c Thu\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n g\u1eedi Thu\u1ebf t\u1ec9nh \u0110\u1eafk L\u1eafk x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/strong><\/p>\n

\u201cN\u00fat th\u1eaft\u201d t\u1eeb \u0111\u1ecbnh ngh\u0129a ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o ngh\u1ec1 l\u00e1i xe thu\u1ed9c d\u1ea1y ngh\u1ec1 hay d\u1ea1y h\u1ecdc<\/strong><\/h5>\n

V\u01b0\u1edbng m\u1eafc l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o l\u00e1i xe hi\u1ec7n nay \u0111\u00f3 l\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u1eb3ng \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111\u00e0o t\u1ea1o l\u00e1i xe thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 hay d\u1ea1y h\u1ecdc v\u00e0 ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt n\u00e0o ? B\u1edfi, c\u00e1ch \u0111\u00e2y h\u01a1n 1 th\u00e1ng S\u1edf Gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o m\u1ed9t t\u1ec9nh \u1edf mi\u1ec1n Trung c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p, kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng: Ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 v\u00e0 ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p.<\/p>\n

\u1ede m\u1ed9t di\u1ec5n bi\u1ebfn kh\u00e1c, C\u1ee5c Thu\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n s\u1ed1 6193\/CT-CS ng\u00e0y 23\/12\/2025 g\u1eedi Thu\u1ebf t\u1ec9nh \u0110\u1eafk L\u1eafk x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 \u0111\u00e0o t\u1ea1o l\u00e1i xe, thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng, kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt Gi\u00e1o d\u1ee5c s\u1ed1 43\/2019 v\u00e0 Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p s\u1ed1 74\/2014, do \u0111\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/p>\n

\u1ea2nh minh ho\u1ea1<\/em><\/p>\n

Tuy nhi\u00ean, theo c\u00e1ch hi\u1ec3u c\u1ee7a m\u1ed9t s\u1ed1 c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o th\u00ec Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111i\u1ec1u, kho\u1ea3n c\u1ee5 th\u1ec3 n\u00e0o ch\u1ec9 ra \u0111\u00e0o t\u1ea1o l\u00e1i xe kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u1ee7a Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u00f4ng Ph\u1ea1m Qu\u1ed1c Huy \u2013 Tr\u01b0\u1edfng ph\u00f2ng \u0110\u00e0o t\u1ea1o Tr\u01b0\u1eddng trung c\u1ea5p Ng\u1ecdc H\u00e0 cho r\u1eb1ng:<\/p>\n

\u201cLu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p t\u1eeb n\u0103m 2014 \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh d\u1ea1y ngh\u1ec1 bao g\u1ed3m tr\u00ecnh \u0111\u1ed9 s\u01a1 c\u1ea5p, trung c\u1ea5p, cao \u0111\u1eb3ng v\u00e0 d\u1ea1y ngh\u1ec1 kh\u00e1c kh\u00f4ng gi\u1edbi h\u1ea1n th\u1eddi h\u1ea1n d\u01b0\u1edbi hay tr\u00ean 3 th\u00e1ng. Nh\u01b0 v\u1eady, quan \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng ch\u00fang t\u00f4i v\u1eabn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u1edf Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p\u201d.<\/p>\n

Theo \u00f4ng Phan Thanh Uy \u2013 Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i \u00d4 T\u00f4 Vi\u1ec7t Nam, ngh\u1ec1 l\u00e1i xe l\u00e0 m\u1ed9t trong nh\u1eefng danh m\u1ee5c ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 34\/2020\/Q\u0110-TTg ng\u00e0y 26\/11\/2020 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe mang b\u1ea3n ch\u1ea5t l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o ngh\u1ec1 v\u00e0 r\u1ea5t nhi\u1ec1u c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o l\u00e1i xe \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 mang t\u00ean c\u01a1 s\u1edf \u201cGi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p\u201d, n\u1ebfu b\u1ecb lo\u1ea1i b\u1ecf ra kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p th\u00ec qu\u00e1 v\u00f4 l\u00fd:<\/p>\n

\u201c\u0110\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u1ec1 r\u1ea5t quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i. Ngh\u1ec1 l\u00e1i xe chuy\u00ean nghi\u1ec7p g\u1ed3m, l\u00e1i xe taxi, l\u00e1i xe \u0111\u01b0\u1eddng d\u00e0i, l\u00e1i xe v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a r\u1ed3i ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 l\u00e1i xe \u1edf trong c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. N\u1ebfu \u0111\u01b0a \u0111\u00e0o t\u1ea1o l\u00e1i xe ra kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 \u0111\u1ec3 thu thu\u1ebf VAT th\u00ec t\u00f4i th\u1ea5y kh\u00f4ng h\u1ee3p l\u00fd\u201d.<\/em><\/p>\n

M\u1ed9t \u0111i\u1ec3m n\u1eefa, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT l\u00e0 thu\u1ebf gi\u00e1n thu, do ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng chi tr\u1ea3. Khi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ea1y ngh\u1ec1 \u0111\u1ed3ng ngh\u0129a ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o bu\u1ed9c ph\u1ea3i t\u00ednh s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o h\u1ecdc ph\u00ed. Trong b\u1ed1i c\u1ea3nh chi ph\u00ed x\u0103ng d\u1ea7u, linh ki\u1ec7n xe v\u00e0 l\u01b0\u01a1ng gi\u00e1o vi\u00ean li\u00ean t\u1ee5c t\u0103ng cao, vi\u1ec7c c\u1ed9ng th\u00eam 8% \u0111\u1ebfn 10% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT s\u1ebd khi\u1ebfn chi ph\u00ed h\u1ecdc l\u00e1i xe t\u0103ng cao, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 l\u00e1i xe trong x\u00e3 h\u1ed9i.<\/p>\n

\"\"<\/p>\n

\u1ea2nh minh ho\u1ea1<\/em><\/p>\n

Theo \u00f4ng L\u1ea1i Th\u1ebf Ch\u1ea5t, Gi\u00e1m \u0111\u1ed1c trung t\u00e2m \u0111\u00e0o t\u1ea1o l\u00e1i xe c\u01a1 gi\u1edbi Th\u00e0nh \u0110\u1ea1t, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 r\u1ea5t b\u1ea5t c\u1eadp:<\/p>\n

\u201cN\u1ebfu b\u1ecb \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00f4i cho l\u00e0 kh\u00e1 b\u1ea5t c\u1eadp v\u00ec th\u1ef1c ch\u1ea5t ch\u00fang t\u00f4i \u0111ang \u0111\u00e0o t\u1ea1o ngh\u1ec1 nh\u01b0ng B\u1ed9 X\u00e2y d\u1ef1ng l\u1ea1i cho r\u1eb1ng \u0111\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc. Vi\u1ec7c n\u00e0y c\u1ea7n xem x\u00e9t chu\u1ea9n m\u1ef1c ch\u1ee9 kh\u00f4ng th\u1ec3 b\u1ed9 n\u00e0y cho l\u00e0 kh\u00f4ng ph\u1ea3i gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, b\u1ed9 kia n\u00f3i l\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p r\u1ed3i \u0111\u00e1nh thu\u1ebf ng\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 \u0111i ki\u1ebfm s\u1ed1ng l\u00e0 v\u00f4 l\u00fd\u201d.<\/em><\/p>\n

C\u1ea7n m\u1ed9t khung ph\u00e1p l\u00fd th\u1ed1ng nh\u1ea5t \u0111\u1ec3 g\u1ee1 kh\u00f3 cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n<\/strong><\/p>\n

\u1ede th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, r\u1ea5t nhi\u1ec1u c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o l\u00e1i tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111ang quan ng\u1ea1i s\u00e2u s\u1eafc n\u1ebfu b\u1ecb c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb \u0111\u1ea7u n\u0103m 2025 (th\u1eddi \u0111i\u1ec3m Lu\u1eadt Tr\u1eadt t\u1ef1 an to\u00e0n giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 c\u00f3 hi\u1ec7u l\u1ef1c) th\u00ec s\u1ebd t\u1ea1o n\u00ean mu\u00f4n v\u00e0n kh\u00f3 kh\u0103n cho c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, th\u1eadm ch\u00ed kh\u00f4ng bi\u1ebft x\u1eed l\u00fd, c\u00e2n \u0111\u1ed1i t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Quy\u1ec1n \u2013 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i \u00d4 t\u00f4 Vi\u1ec7t Nam cho r\u1eb1ng, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n ph\u1ea3i xem x\u00e9t m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n, n\u1ebfu gi\u1ea3 s\u1eed ng\u00e0nh Thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 thu thu\u1ebf th\u00ec c\u0169ng c\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n v\u00e0 \u0111\u00e1nh gi\u00e1 th\u1ea5u t\u00ecnh, \u0111\u1ea1t l\u00fd v\u00ec ngay t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u n\u0103m c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o l\u00e1i xe k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi h\u1ecdc, ch\u01b0a c\u00f3 c\u01a1 c\u1ea5u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u00ean kh\u00f4ng th\u1ec3 c\u00f3 ngu\u1ed3n \u0111\u1ec3 n\u1ed9p n\u1ebfu b\u1ecb truy thu t\u1eeb \u0111\u1ea7u n\u0103m 2025:<\/p>\n

\u201cN\u1ebfu gi\u1ea3 s\u1eed nh\u00e0 n\u01b0\u1edbc v\u1eabn quy\u1ebft \u0111\u1ecbnh thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec ph\u1ea3i thu sau th\u1eddi \u0111i\u1ec3m c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c, ch\u1ee9 kh\u00f4ng th\u1ec3 l\u00e0 thu \u0111\u1ea7u n\u0103m 2025 v\u00ec nh\u01b0 th\u1ebf l\u00e0 v\u00f4 l\u00fd, c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o kh\u00f4ng th\u1ec3 c\u00f3 ngu\u1ed3n n\u00e0o b\u00f9 \u0111\u1eafp v\u00ec chi ph\u00ed r\u1ea5t l\u1edbn\u201d.<\/em><\/p>\n

\u1ede g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd, <\/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 t\u1ea1i Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam<\/em><\/strong> (<\/em>VIAC<\/em><\/strong><\/a>) cho r\u1eb1ng, c\u00e1ch l\u00e0m lu\u1eadt v\u00e0 \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe kh\u00e1 b\u1ea5t c\u1eadp khi b\u1ea3n ch\u1ea5t kh\u00f4ng h\u1ec1 thay \u0111\u1ed5i. Do v\u1eady, \u0111\u1ec3 l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y, Ch\u00ednh ph\u1ee7 c\u1ea7n ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft ch\u1ee9 kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 C\u1ee5c Thu\u1ebf l\u1ea5y \u00fd ki\u1ebfn tham kh\u1ea3o r\u1ed3i ban h\u00e0nh v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi, \u00e1p d\u1ee5ng s\u1ebd d\u1eabn \u0111\u1ebfn nhi\u1ec1u v\u1ea5n \u0111\u1ec1 v\u01b0\u1edbng m\u1eafc, ph\u00e1t sinh:<\/em><\/p>\n

\u201cTh\u1ee9 nh\u1ea5t l\u00e0 li\u00ean quan \u0111\u1ebfn gi\u00e1o d\u1ee5c. Th\u1ee9 hai l\u00e0 li\u00ean quan \u0111\u1ebfn ngh\u1ec1 nghi\u1ec7p. Ngh\u1ec1 l\u00e1i xe l\u00e0 m\u1ed9t ngh\u1ec1 c\u00f3 th\u1ec3 \u0111\u00e0o t\u1ea1o cho l\u00e1i xe chuy\u00ean nghi\u1ec7p, c\u00f3 th\u1ec3 \u0111\u00e0o t\u1ea1o cho ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i chuy\u00ean nghi\u1ec7p. Nh\u01b0ng gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a ngh\u1ec1 d\u1ea1y l\u00e1i xe \u0111\u00f2i h\u1ecfi v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ng\u01b0\u1eddi l\u00e1i xe, v\u1ec1 an to\u00e0n giao th\u00f4ng, v\u1ec1 s\u1ee9c kh\u1ecfe v\u00e0 c\u0103n c\u1ee9 v\u00e0o Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p. N\u1ebfu \u0111\u01b0a v\u00e0o di\u1ec7n thu thu\u1ebf hay kh\u00f4ng di\u1ec7n thu thu\u1ebf th\u00ec c\u00f3 l\u1ebd Ch\u00ednh ph\u1ee7 c\u1ea7n l\u00fd gi\u1ea3i, \u0111\u1ecbnh ngh\u0129a r\u00f5, ph\u1ea3i minh th\u1ecb, kh\u00f4ng n\u00ean \u0111\u1ec3 t\u00ecnh tr\u1ea1ng hi\u1ec3u th\u1ebf n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c\u201d.<\/em><\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hay kh\u00f4ng hi\u1ec7n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00e2u chuy\u1ec7n v\u1ec1 m\u1ed9t s\u1eafc thu\u1ebf m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh “n\u00fat th\u1eaft” \u0111\u1ed1i v\u1edbi s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u00e0 quy\u1ec1n l\u1ee3i s\u00e1t s\u01b0\u1eddn c\u1ee7a ng\u01b0\u1eddi h\u1ecdc.<\/p>\n

Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp n\u00e0y, c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c \u0111\u00e0o t\u1ea1o l\u00e1i xe r\u1ea5t mong Ch\u00ednh ph\u1ee7 s\u1edbm ban h\u00e0nh m\u1ed9t v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ec3 minh th\u1ecb b\u1ea3n ch\u1ea5t c\u1ee7a \u0111\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p hay ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc? Tr\u00e1nh \u0111\u1ec3 m\u1ed9t l\u0129nh v\u1ef1c \u0111\u00e0o t\u1ea1o k\u1ef9 n\u0103ng ngh\u1ec1 nghi\u1ec7p thi\u1ebft y\u1ebfu cho x\u00e3 h\u1ed9i c\u00f3 nguy c\u01a1 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng “m\u1eafc k\u1eb9t” gi\u1eefa c\u00e1c c\u00e1ch hi\u1ec3u kh\u00e1c nhau.<\/p>\n

M\u1ed9t quy\u1ebft s\u00e1ch th\u1ea5u t\u00ecnh, \u0111\u1ea1t l\u00fd l\u00fac n\u00e0y ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 g\u1ee1 b\u1ecf “n\u00fat th\u1eaft” ph\u00e1p l\u00fd, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u00e0nh \u0111\u00e0o t\u1ea1o l\u00e1i xe ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 ph\u1ee5c v\u1ee5 t\u1ed1t h\u01a1n n\u1eefa nhu c\u1ea7u ch\u00ednh \u0111\u00e1ng c\u1ee7a x\u00e3 h\u1ed9i.<\/p>\n

M\u1ea1nh \u0110\u1ed3ng – Nh\u01b0 Nguy\u00ean<\/strong><\/p>\n

—————<\/p>\n

VOV Giao th\u00f4ng (T\u00e0i ch\u00ednh \u2013 Th\u1ecb tr\u01b0\u1eddng) ng\u00e0y xx-xx-2026:<\/em><\/strong><\/p>\n

https:\/\/vovgiaothong.vn\/newsaudio\/ap-thue-gtgt-voi-dao-tao-lai-xe-lo-ngai-hoc-phi-tang-cao-va-nut-that-phap-ly-can-thao-go-d49879.html<\/a><\/em><\/p>\n

(225\/1.507)<\/em>","protected":false},"excerpt":{"rendered":"

\u00c1p thu\u1ebf GTGT v\u1edbi \u0111\u00e0o t\u1ea1o l\u00e1i xe: Lo ng\u1ea1i h\u1ecdc ph\u00ed t\u0103ng cao v\u00e0 “n\u00fat th\u1eaft” ph\u00e1p l\u00fd c\u1ea7n th\u00e1o g\u1ee1. (VOV GT) \u2013 M\u1edbi \u0111\u00e2y C\u1ee5c Thu\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n g\u1eedi Thu\u1ebf t\u1ec9nh \u0110\u1eafk L\u1eafk x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o l\u00e1i xe l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 […]<\/p>\n","protected":false},"author":2,"featured_media":49526,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-49525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n4.619. \u00c1p thu\u1ebf GTGT v\u1edbi \u0111\u00e0o t\u1ea1o l\u00e1i xe: Lo ng\u1ea1i h\u1ecdc ph\u00ed t\u0103ng cao v\u00e0 "n\u00fat th\u1eaft" ph\u00e1p l\u00fd c\u1ea7n th\u00e1o g\u1ee1. - 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=49525\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.619. \u00c1p thu\u1ebf GTGT v\u1edbi \u0111\u00e0o t\u1ea1o l\u00e1i xe: Lo ng\u1ea1i h\u1ecdc ph\u00ed t\u0103ng cao v\u00e0 "n\u00fat th\u1eaft" ph\u00e1p l\u00fd c\u1ea7n th\u00e1o g\u1ee1.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"\u00c1p thu\u1ebf GTGT v\u1edbi \u0111\u00e0o t\u1ea1o l\u00e1i xe: Lo ng\u1ea1i h\u1ecdc ph\u00ed t\u0103ng cao v\u00e0 “n\u00fat th\u1eaft” ph\u00e1p l\u00fd c\u1ea7n th\u00e1o g\u1ee1. 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