{"id":5231,"date":"2009-12-02T22:10:43","date_gmt":"2009-12-02T15:10:43","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5231"},"modified":"2024-11-08T14:56:43","modified_gmt":"2024-11-08T07:56:43","slug":"115-thu-thue-nhu-vay-lieu-co-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/115-thu-thue-nhu-vay-lieu-co-hop-ly\/","title":{"rendered":"115. Thu thu\u1ebf nh\u01b0 v\u1eady li\u1ec7u c\u00f3 h\u1ee3p l\u00fd?"},"content":{"rendered":"

Thu thu\u1ebf nh\u01b0 v\u1eady li\u1ec7u c\u00f3 h\u1ee3p l\u00fd?<\/span><\/h4>\n
(KTSG) – M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t v\u1ec1 ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007 c\u0169ng nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP ng\u00e0y 08-9-2008 c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0: C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi \u201cThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t<\/em>\u201d. Kho\u1ea3n 2, M\u1ee5c III, Ph\u1ea7n A, Th\u00f4ng t\u01b0 s\u1ed1 84\/2008\/TT-BTC ng\u00e0y 30-9-2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ea5n \u0111\u1ec1 tr\u00ean c\u0169ng ch\u1ec9 r\u00f5: \u201cC\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf do ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ef1 khai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c trong b\u1ea3n khai<\/em>.\u201d<\/strong><\/h5>\n

Kh\u00f4ng c\u00f3 b\u1ea5t c\u1ee9 quy \u0111\u1ecbnh n\u00e0o y\u00eau c\u1ea7u ng\u01b0\u1eddi d\u00e2n ph\u1ea3i x\u00e1c nh\u1eadn hay ch\u1ee9ng minh r\u1eb1ng m\u00ecnh ch\u1ec9 c\u00f3 m\u1ed9t c\u0103n nh\u00e0 hay m\u1ea3nh \u0111\u1ea5t \u1edf duy nh\u1ea5t th\u00ec m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Nh\u01b0ng kh\u00f4ng hi\u1ec3u t\u1ea1i sao c\u00e1c c\u01a1 quan thu\u1ebf c\u1ee9 \u0111\u1eb7t th\u00eam \u0111i\u1ec1u ki\u1ec7n. Ng\u01b0\u1eddi d\u00e2n \u0111ang kh\u1ed1n kh\u1ed5 v\u00ec ph\u1ea3i \u0111\u00e1p \u1ee9ng th\u00eam y\u00eau c\u1ea7u x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t c\u0103n nh\u00e0.<\/p>\n

Xin \u0111\u01a1n c\u1eed, v\u1ee3 ch\u1ed3ng \u00f4ng L\u00ea H\u1ea3i Phong b\u00e1n nh\u00e0 \u1edf \u0111\u01b0\u1eddng Phan X\u00edch Long, qu\u1eadn Ph\u00fa Nhu\u1eadn, TP HCM ph\u1ea3i xin x\u00e1c nh\u1eadn c\u1ee7a UBND ph\u01b0\u1eddng th\u00ec m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. C\u00f2n v\u1ee3 ch\u1ed3ng b\u00e0 Nguy\u1ec5n Th\u1ecb Thu H\u01b0\u01a1ng, b\u00e1n nh\u00e0 \u1edf ph\u1ed1 Tr\u1ea7n H\u01b0ng \u0110\u1ea1o, qu\u1eadn Ho\u00e0n Ki\u1ebfm, H\u00e0 N\u1ed9i th\u00ec \u0111\u00e0nh ph\u1ea3i \u201cnghi\u1ebfn r\u0103ng\u201d n\u1ed9p m\u1ea5y ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, v\u00ec kh\u00f4ng th\u1ec3 n\u00e0o xin \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn c\u1ee7a b\u1ea5t c\u1ee9 c\u01a1 quan n\u00e0o. \u0110\u00f2i h\u1ecfi c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1i TP HCM th\u00ec ch\u00ednh quy\u1ec1n c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi d\u00e2n. Nh\u01b0ng \u1edf H\u00e0 N\u1ed9i, th\u00ec \u0111i\u1ec1u n\u00e0y l\u00e0 b\u1ea5t kh\u1ea3 thi. C\u1ee9 gi\u1edf l\u00fd ra th\u00ec kh\u00f4ng m\u1ed9t ai \u201cc\u1ea3 gan\u201d x\u00e1c nh\u1eadn, v\u00ec kh\u00f4ng c\u00f3 c\u01a1 s\u1edf n\u00e0o \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, ngo\u00e0i c\u0103n nh\u00e0 tr\u00ean ph\u01b0\u1eddng s\u1edf t\u1ea1i, m\u1ed9t ng\u01b0\u1eddi n\u00e0o \u0111\u00f3 kh\u00f4ng s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c \u1edf tr\u00ean 63 t\u1ec9nh, th\u00e0nh ph\u1ed1 trong to\u00e0n qu\u1ed1c. Th\u1eadm ch\u00ed c\u00f2n kh\u00f4ng th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y ch\u1ec9 trong ph\u1ea1m vi th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i. Th\u1ebf l\u00e0 ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf r\u1ea5t h\u1ee3p l\u00fd v\u00e0 nh\u00e2n \u0111\u1ea1o c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, ch\u1ec9 c\u00f2n l\u00e0 \u201cb\u00e0n ti\u1ec7c\u201d \u0111\u1ec3 chi\u00eam ng\u01b0\u1ee1ng, v\u00ec \u0111\u01b0\u1ee3c quy\u1ec1n \u201cx\u01a1i\u201d tho\u1ea3i m\u00e1i nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ee5ng v\u00e0o \u0111\u1ed3 \u0103n.<\/p>\n

Trong nhi\u1ec1u th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 g\u00e2y kh\u00f3 bao nhi\u00eau ch\u0103ng n\u1eefa th\u00ec ng\u01b0\u1eddi d\u00e2n c\u0169ng ph\u1ea3i \u201cnghi\u1ebfn r\u0103ng\u201d m\u00e0 l\u00e0m, mi\u1ec5n l\u00e0 cu\u1ed1i c\u00f9ng v\u1eabn \u0111\u01b0\u1ee3c vi\u1ec7c. Nh\u01b0ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u00ec \u0111\u00e0nh b\u1ea5t l\u1ef1c v\u00e0 cam ch\u1ecbu thi\u1ec7t th\u00f2i.<\/p>\n

Ng\u01b0\u1eddi b\u00e1n m\u1ed9t c\u0103n nh\u00e0 duy nh\u1ea5t \u1edf H\u00e0 N\u1ed9i v\u1eabn c\u1ee9 ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf thu nh\u1eadp theo m\u1ed9t trong hai c\u00e1ch t\u00ednh thu\u1ebf sau: N\u1ebfu c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 mua v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u00ec ph\u1ea3i n\u1ed9p 25% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf (l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1eeb \u0111i gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf, th\u00ec ph\u1ea3i n\u1ed9p 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

M\u1ed9t c\u00e2u chuy\u1ec7n t\u01b0\u01a1ng t\u1ef1 \u0111\u00e8 d\u00e2n ra \u0111\u1ec3 thu thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1eefa \u0111ang x\u1ea3y ra \u1edf m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng (nh\u01b0 \u1edf H\u1ea3i Ph\u00f2ng ch\u1eb3ng h\u1ea1n), \u0111\u00f3 l\u00e0: Thu thu\u1ebf t\u00ednh tr\u00ean hai l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n nh\u00e0 th\u00f4ng qua ng\u01b0\u1eddi u\u1ef7 quy\u1ec1n. Ng\u01b0\u1eddi thu thu\u1ebf \u0111\u00e3 \u201cv\u01a1 \u0111\u0169a c\u1ea3 n\u1eafm\u201d m\u00e0 l\u00fd s\u1ef1 r\u1eb1ng, c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u00f9ng \u0111\u1ebfn h\u00ecnh th\u1ee9c u\u1ef7 quy\u1ec1n mua b\u00e1n l\u00e0 \u201cb\u00e0i\u201d tr\u1ed1n thu\u1ebf, \u0111\u00e3 mua \u0111i b\u00e1n l\u1ea1i qua v\u00e0i \u201cc\u1ea7u\u201d.<\/p>\n

Nh\u01b0 v\u1eady m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u1eb3ng c\u00e1nh (b\u00e1o s\u1eeda th\u00e0nh m\u00e1y m\u00f3c)<\/em> \u0111\u00e1nh thu\u1ebf b\u1ea5t ch\u1ea5p nh\u1eefng quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf r\u1ea5t r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 Ch\u00ednh ph\u1ee7. Ng\u01b0\u1eddi ta thu nh\u1eefng kho\u1ea3n thu\u1ebf l\u1edbn kh\u00f4ng d\u1ef1a tr\u00ean b\u1ea5t k\u1ef3 c\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0o, th\u1eadm ch\u00ed kh\u00f4ng c\u00f3 c\u1ea3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn, m\u00e0 ch\u1ec9 l\u00e0 \u201ct\u1ef1 ngh\u0129\u201d ho\u1eb7c theo \u201ckh\u1ea9u d\u1ee5 l\u01b0u truy\u1ec1n\u201d t\u1eeb \u0111\u00e2u \u0111\u00f3.<\/p>\n

N\u1ebfu s\u1ee3 th\u1ea5t thu, n\u1ebfu th\u1ea5y v\u00f4 l\u00fd th\u00ec ki\u1ebfn ngh\u1ecb Qu\u1ed1c h\u1ed9i b\u00e3i b\u1ecf quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf n\u00f3i tr\u00ean, ch\u1ee9 kh\u00f4ng th\u1ec3 quay ra \u201c\u0111\u00e1nh\u201d th\u1eb3ng v\u00e0o ng\u01b0\u1eddi d\u00e2n. N\u1ebfu c\u00f4ng ch\u1ee9c nh\u00e0 n\u01b0\u1edbc c\u1ee9 t\u1ef1 m\u00ecnh \u201cs\u00e1ng t\u00e1c\u201d th\u00eam c\u00f4ng c\u1ee5 \u0111\u1ec3 h\u1ea1n ch\u1ebf quy\u1ec1n l\u1ee3i, t\u0103ng th\u00eam ngh\u0129a v\u1ee5 c\u1ee7a d\u00e2n, th\u00ec ch\u00ednh l\u00e0 h\u00e0nh \u0111\u1ed9ng ph\u1ea1m lu\u1eadt, b\u00f3p m\u00e9o, ch\u00e0 \u0111\u1ea1p ph\u00e1p lu\u1eadt. Th\u1eadm ch\u00ed, khi Th\u00f4ng t\u01b0 s\u1ed1 84\/2008\/TT-BTC n\u00f3i tr\u00ean c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 h\u01b0\u1edbng d\u1eabn r\u1eb1ng \u201cc\u00f3 nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t<\/em>\u201d ngh\u0129a l\u00e0 \u201cc\u00f3 quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t c\u0103n nh\u00e0 duy nh\u1ea5t ho\u1eb7c ch\u1ec9 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng m\u1ed9t th\u1eeda \u0111\u1ea5t duy nh\u1ea5t \u1edf Vi\u1ec7t Nam<\/em>\u201d th\u00ec ph\u1ea3i hi\u1ec3u \u0111\u00fang ngh\u0129a ph\u00e1p l\u00fd c\u1ee7a kh\u00e1i ni\u1ec7m n\u00e0y, \u0111\u00f3 l\u00e0 c\u00f3 quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u201cc\u00f3\u201d theo ng\u00f4n ng\u1eef cu\u1ed9c s\u1ed1ng. T\u1ee9c l\u00e0, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi \u0111\u00e3 mua v\u00e0i c\u0103n nh\u00e0 nh\u01b0ng thu\u1ed9c d\u1ef1 \u00e1n \u0111ang x\u00e2y d\u1ef1ng, th\u00ec c\u0169ng ch\u01b0a th\u1ec3 coi l\u00e0 \u0111\u00e3 s\u1edf h\u1eefu v\u00e0i c\u0103n nh\u00e0. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng th\u1ec3 suy di\u1ec5n l\u00e0 ng\u01b0\u1eddi \u1ea5y \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua nh\u00e0 l\u00e0 \u0111\u00e3 \u201cc\u00f3 quy\u1ec1n s\u1edf h\u1eefu\u201d nh\u00e0 \u0111\u1ec3 c\u1ed9ng v\u00e0o \u0111\u00e1nh thu\u1ebf.<\/p>\n

N\u1ebfu s\u00f2ng ph\u1eb3ng ra, d\u00f9 \u0111\u1ea5y c\u00f3 l\u00e0 nh\u1eefng \u201cchi\u00eau l\u00e1ch lu\u1eadt\u201d th\u00ec c\u01a1 quan ch\u1ee9c n\u0103ng c\u0169ng ph\u1ea3i ch\u1ea5p nh\u1eadn. V\u00ec c\u00f4ng khai l\u00e1ch lu\u1eadt c\u00f3 ngh\u0129a l\u00e0 t\u1eadn d\u1ee5ng nh\u1eefng \u0111i\u1ec1u \u0111\u01b0\u1ee3c ph\u00e9p, l\u00e0 kh\u00f4ng gian l\u1eadn v\u00e0 ch\u01b0a ph\u1ea1m v\u00e0o m\u1ed9t \u0111i\u1ec1u lu\u1eadt c\u1ee5 th\u1ec3 n\u00e0o. Vi\u1ec7c \u0111\u00e8 d\u00e2n ra t\u1eadn thu thu\u1ebf, m\u1edbi ch\u00ednh l\u00e0 h\u00e0nh vi ph\u1ea1m lu\u1eadt, x\u00e2m ph\u1ea1m nghi\u00eam tr\u1ecdng \u0111\u1ebfn quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng c\u1ee7a c\u00f4ng d\u00e2n \u0111ang \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt b\u1ea3o h\u1ed9.<\/p>\n

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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

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B\u00e0i \u0111\u0103ng Th\u1eddi b\u00e1o Kinh t\u1ebf S\u00e0i G\u00f2n s\u1ed1 50 ng\u00e0y 03-12-2009:<\/em><\/strong><\/p>\n

B\u00e1o \u0111\u1ed5i th\u00e0nh \u201cThu thu\u1ebf nh\u01b0 v\u1eady li\u1ec7u c\u00f3 h\u1ee3p l\u00fd?\u201d v\u00e0 c\u1eaft m\u1ed9t s\u1ed1 \u0111o\u1ea1n (b\u00f4i \u0111\u1ecf)<\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong><\/p>\n

T\u00ean g\u1ed1c: \u0110\u00c8 D\u00c2N THU THU\u1ebe<\/strong>","protected":false},"excerpt":{"rendered":"

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