{"id":5673,"date":"2006-09-20T21:27:38","date_gmt":"2006-09-20T14:27:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5673"},"modified":"2022-02-07T21:30:34","modified_gmt":"2022-02-07T14:30:34","slug":"84a-can-thay-doi-bac-thue-va-quy-dinh-ro-can-cu-tinh-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/84a-can-thay-doi-bac-thue-va-quy-dinh-ro-can-cu-tinh-thue\/","title":{"rendered":"84a. C\u1ea7n thay \u0111\u1ed5i b\u1eadc thu\u1ebf v\u00e0 quy \u0111\u1ecbnh r\u00f5 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf."},"content":{"rendered":"(ANVI) – Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ban Th\u01b0\u1eddng tr\u1ef1c U\u1ef7 ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u00f4i xin tham gia m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/strong><\/p>\n
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  1. M\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf l\u00e0 cao hay th\u1ea5p?<\/em><\/strong><\/li>\n<\/ol>\n

    M\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf 4 tri\u1ec7u \u0111\u1ed3ng v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 kh\u00f4ng th\u1ea5p. \u0110\u00f3 ch\u1ec9 l\u00e0 m\u1ee9c b\u1eaft \u0111\u1ea7u n\u1ed9p m\u1ed9t ph\u1ea7n thu\u1ebf. Trong khi thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam c\u00f2n d\u01b0\u1edbi xa m\u1ee9c n\u00e0y, n\u00ean kh\u00f4ng th\u1ec3 n\u00f3i r\u1eb1ng, m\u1ee9c thu nh\u1eadp \u1ea5y l\u00e0 ch\u01b0a \u0111\u1ee7 s\u1ed1ng. Thu nh\u1eadp tr\u00ean m\u1ee9c \u0111\u00f3 \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng n\u1eefa c\u0169ng ch\u1ec9 ph\u1ea3i n\u1ed9p 5% (t\u1ee9c l\u00e0 thu nh\u1eadp t\u1ed5ng c\u1ed9ng 9 tri\u1ec7u \u0111\u1ed3ng ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1ed1i \u0111a 250.000 \u0111\u1ed3ng).<\/p>\n

    V\u1ec1 nguy\u00ean t\u1eafc, th\u00ec m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf th\u1ea5p h\u01a1n n\u1eefa m\u1edbi b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 n\u00e2ng cao \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi d\u00e2n trong vi\u1ec7c n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, do \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf, x\u00e3 h\u1ed9i ch\u01b0a cho ph\u00e9p, n\u00ean ch\u01b0a m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo D\u1ef1 th\u1ea3o l\u00e0 ph\u00f9 h\u1ee3p.<\/p>\n

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    1. Ti\u1ec1n th\u01b0\u1edfng l\u1edbn t\u1ea1i sao l\u1ea1i kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m cao v\u1edbi x\u00e3 h\u1ed9i?<\/em><\/strong><\/li>\n<\/ol>\n

      Theo kho\u1ea3n 3, \u0110i\u1ec1u 5 th\u00ec c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi s\u00e1ng ch\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn; ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng; ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, qu\u1ed1c t\u1ebf \u0111\u1ec1u kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, nh\u1ea5t l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c trao t\u1eb7ng nh\u1eefng kho\u1ea3n ti\u1ec1n r\u1ea5t l\u1edbn t\u1eeb ngu\u1ed3n kh\u00e1c ngo\u00e0i ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Ch\u1ec9 n\u00ean lo\u1ea1i tr\u1eeb \u201cc\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, gi\u1ea3i th\u01b0\u1edfng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/em>\u201d.<\/p>\n

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      1. Hai ph\u1ea7n thu nh\u1eadp nh\u01b0 nhau, t\u1ea1i sao ch\u1ec9 thu thu\u1ebf m\u1ed9t n\u1eeda?<\/em><\/strong><\/li>\n<\/ol>\n

        Kho\u1ea3n 14, \u0110i\u1ec1u 5 quy \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 \u201cTi\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m<\/em>\u201d, nh\u01b0ng l\u1ea1i kh\u00f4ng lo\u1ea1i tr\u1eeb \u201cTi\u1ec1n l\u00e3i g\u1eedi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/em>\u201d (kho\u1ea3n n\u00e0y \u0111ang \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo kho\u1ea3n 1, \u0110i\u1ec1u 3, Ph\u00e1p l\u1ec7nh Thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao hi\u1ec7n h\u00e0nh). V\u1ec1 b\u1ea3n ch\u1ea5t, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m v\u00e0 c\u00e1c lo\u1ea1i ti\u1ec1n g\u1eedi kh\u00e1c t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (th\u1ebb thanh to\u00e1n, ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu,\u2026) c\u0169ng \u0111\u1ec1u gi\u1ed1ng nhau. N\u00f3 ch\u1ec9 kh\u00e1c nhau \u1edf h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. N\u1ebfu kh\u00f4ng \u0111\u01b0a th\u00eam \u201cTi\u1ec1n l\u00e3i g\u1eedi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/em>\u201d thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, th\u00ec s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng c\u00e1c ng\u00e2n h\u00e0ng g\u00e1n cho m\u1ecdi lo\u1ea1i ti\u1ec1n g\u1eedi th\u00eam m\u1ed9t ch\u1eef \u201cti\u1ebft ki\u1ec7m\u201d \u0111\u1ec3 \u201cl\u00e1ch lu\u1eadt\u201d.<\/p>\n

          \n
        1. Thu thu\u1ebf thu nh\u1eadp c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp?<\/em><\/strong><\/li>\n<\/ol>\n

          N\u1ebfu thu\u1ebf su\u1ea5t thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu\u1ebf su\u1ea5t thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u1ebfu th\u1eadt s\u1ef1 t\u00ednh tr\u00ean thu nh\u1eadp r\u00f2ng 25% th\u00ec kh\u00f4ng cao. Nh\u01b0ng n\u00f3 s\u1ebd l\u00e0 qu\u00e1 cao, qu\u00e1 b\u1ea5t c\u00f4ng so v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u00ec doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb m\u1ecdi kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd. Trong khi \u0111\u00f3 thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch t\u1eeb m\u1ed9t ph\u00e9p tr\u1eeb gi\u1ea3n \u0111\u01a1n gi\u1eefa gi\u00e1 mua v\u00e0 gi\u00e1 b\u00e1n. \u0110\u1ebfn thu nh\u1eadp tr\u00fang th\u01b0\u1edfng l\u00e0 kho\u1ea3n thu nh\u1eadp \u201ctr\u1eddi cho\u201d m\u00e0 c\u0169ng ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf 10%. H\u00e3y gi\u1ea3m b\u1edbt s\u1ef1 b\u1ea5t c\u00f4ng v\u1edbi nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y b\u1eb1ng c\u00e1ch gi\u1ea3m thu\u1ebf su\u1ea5t.<\/p>\n

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          1. L\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ed9ng vi\u00ean vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt hay khuy\u1ebfn kh\u00edch vi\u1ec7c coi th\u01b0\u1eddng lu\u1eadt ph\u00e1p?<\/em><\/strong><\/li>\n<\/ol>\n

            C\u00f9ng v\u1edbi m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf hi\u1ec7n nay, c\u1ea7n quy \u0111\u1ecbnh r\u00f5 nh\u1eefng kho\u1ea3n chi ti\u00eau h\u1ee3p l\u00fd \u0111\u1ebfn m\u1ed9t m\u1ee9c n\u00e0o \u0111\u00f3 tr\u1edf l\u00ean v\u00e0 c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Vi\u1ec7c n\u00e0y b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh khoa h\u1ecdc, kinh t\u1ebf v\u00e0 \u00fd ngh\u0129a x\u00e3 h\u1ed9i s\u00e2u s\u1eafc, \u0111\u1ed3ng th\u1eddi s\u1ebd g\u00f3p ph\u1ea7n gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c m\u1ed9t c\u0103n b\u1ec7nh tr\u1ea7m kha, nguy hi\u1ec3m trong vi\u1ec7c mua b\u00e1n, s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 hi\u1ec7n nay. V\u00ed d\u1ee5, m\u1ed9t ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, nh\u01b0ng l\u1ea1i ph\u1ea3i chi ph\u00ed cho ch\u1eefa b\u1ec7nh nhi\u1ec1u h\u01a1n s\u1ed1 thu nh\u1eadp \u0111\u00f3, th\u00ec ph\u00e1p lu\u1eadt kh\u00f4ng th\u1ec3 nh\u1eabn t\u00e2m b\u1eaft h\u1ecd ti\u1ebfp m\u00e1u, ch\u1ea1y th\u1eadn nh\u00e2n t\u1ea1o \u00edt h\u01a1n ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00e1c s\u0129 \u0111\u1ec3 d\u00e0nh ti\u1ec1n n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc. C\u1ea7n h\u1ebft s\u1ee9c l\u01b0u \u00fd \u0111\u1ebfn m\u1ed9t th\u1ef1c t\u1ebf l\u00e0, ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m t\u1ed1i thi\u1ec3u v\u1ec1 an sinh x\u00e3 h\u1ed9i, do \u0111\u00f3 Nh\u00e0 n\u01b0\u1edbc c\u1ea7n ch\u1ea5p nh\u1eadn m\u1ed9t kh\u1ea3 n\u0103ng \u201cth\u1ea5t thu\u201d nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u1ea3 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea1o l\u00fd.<\/p>\n

            C\u1ea7n \u0111\u1eb7t ra m\u1ed9t trong nh\u1eefng m\u1ee5c ti\u00eau quan tr\u1ecdng nh\u1ea5t l\u00e0, th\u00f4ng qua c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb, gi\u1ea3m tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf, t\u1ea1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ea5p h\u00e0nh \u0111\u00fang ch\u1ebf \u0111\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, n\u00e2ng cao \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt. C\u1ea7n khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng tham gia v\u00e0o c\u00f4ng cu\u1ed9c \u0111\u1ea5u tranh ph\u00f2ng ch\u1ed1ng gian l\u1eadn thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i l\u00e0 n\u1ed9p thu\u1ebf \u00edt h\u01a1n, thay v\u00ec th\u1edd \u01a1, th\u1eadm ch\u00ed ti\u1ebfp tay cho gian l\u1eadn thu\u1ebf nh\u01b0 th\u1ef1c tr\u1ea1ng l\u00e2u nay \u0111\u1ec3 cho ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng ph\u1ea3i n\u1ed9p th\u1ebf. Vi\u1ec7c n\u00e0y c\u0169ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

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            1. L\u1ea5y ph\u1ee9c t\u1ea1p thay cho thay cho \u0111\u01a1n gi\u1ea3n?<\/em><\/strong><\/li>\n<\/ol>\n

              Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n n\u00eau trong D\u1ef1 lu\u1eadt \u0111\u01b0a ra 7 m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 qu\u00e1 nhi\u1ec1u, ph\u1ee9c t\u1ea1p; kh\u00f4ng c\u1ea7n thi\u1ebft; kh\u00f3 kh\u0103n cho vi\u1ec7c n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 c\u00f4ng t\u00e1c theo d\u00f5i, qu\u1ea3n l\u00fd. V\u00ec v\u1eady, \u0111\u1ec1 ngh\u1ecb \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c m\u1edf r\u1ed9ng kho\u1ea3ng c\u00e1ch thu nh\u1eadp \u1edf b\u1eadc 1 v\u00e0 2, c\u1ea7n gi\u1ea3m b\u1edbt s\u1ed1 b\u1eadc thu\u1ebf xu\u1ed1ng 4-5 b\u1eadc thay v\u00ec 7 b\u1eadc nh\u01b0 D\u1ef1 th\u1ea3o. M\u1ecdi ho\u1ea1t \u0111\u1ed9ng d\u1eabn \u0111\u1ebfn thu nh\u1eadp \u0111\u1ec1u \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf (th\u1eadm ch\u00ed \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c), v\u00ec v\u1eady kh\u00f4ng c\u00f3 l\u00fd do g\u00ec \u0111\u00e1nh thu\u1ebf qu\u00e1 cao v\u00e0o thu nh\u1eadp ch\u00ednh \u0111\u00e1ng.<\/p>\n

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              1. C\u00f2n nhi\u1ec1u kh\u00e1i ni\u1ec7m v\u00e0 t\u00ednh hu\u1ed1ng ch\u01b0a c\u1ee5 th\u1ec3, ch\u00ednh x\u00e1c:<\/em><\/strong><\/li>\n<\/ol>\n

                Kh\u00e1i ni\u1ec7m \u201cCh\u1ee7 h\u1ed9 s\u1ea3n xu\u1ea5t, kinh doanh c\u00e1 th\u1ec3\u201d (kho\u1ea3n 2, \u0110i\u1ec1u 3) trong D\u1ef1 th\u1ea3o kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1edbi kh\u00e1i ni\u1ec7m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong Lu\u1eadt Doanh nghi\u1ec7p l\u00e0 \u201cH\u1ed9 kinh doanh\u201d.<\/p>\n

                Kh\u00e1i ni\u1ec7m \u201cC\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u201d (kho\u1ea3n 3, \u0110i\u1ec1u 3) trong D\u1ef1 th\u1ea3o th\u1ef1c ch\u1ea5t c\u0169ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kh\u00e1i ni\u1ec7m \u201cNg\u01b0\u1eddi c\u01b0 tr\u00fa\u201d trong Ph\u00e1p l\u1ec7nh Ngo\u1ea1i h\u1ed1i (kho\u1ea3n 2, \u0110i\u1ec1u 4) nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch r\u1ea5t kh\u00e1c nhau. Nh\u01b0 v\u1eady s\u1ebd t\u1ea1o ra s\u1ef1 nh\u1ea7m l\u1eabn trong vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt. V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t thay \u0111\u1ed5i kh\u00e1i ni\u1ec7m n\u00e0y trong Ph\u00e1p l\u1ec7nh Ngo\u1ea1i h\u1ed1i.<\/p>\n

                Kh\u00e1i ni\u1ec7m \u201cl\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n\u201d (kho\u1ea3n 3, \u0110i\u1ec1u 4 v\u00e0 kho\u1ea3n 1, \u0110i\u1ec1u 13) c\u1ea7n s\u1eeda l\u1ea1i th\u00e0nh \u201cc\u1ed5 t\u1ee9c\u201d, v\u00ec kho\u1ea3n 9, \u0110i\u1ec1u 4 (Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef), Lu\u1eadt Doanh nghi\u1ec7p \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 \u201cC\u1ed5 t\u1ee9c l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn r\u00f2ng \u0111\u01b0\u1ee3c tr\u1ea3 cho m\u1ed7i c\u1ed5 ph\u1ea7n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c b\u1eb1ng t\u00e0i s\u1ea3n kh\u00e1c t\u1eeb ngu\u1ed3n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i c\u1ee7a c\u00f4ng ty sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 t\u00e0i ch\u00ednh<\/em>\u201d.<\/p>\n

                M\u1ed9t trong nh\u1eefng lo\u1ea1i ph\u1ee5 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 \u201cPh\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf nh\u1eefng n\u01a1i c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/em>\u201d (\u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 5). Tuy nhi\u00ean c\u1ea7n quy \u0111\u1ecbnh r\u00f5 ch\u1ebf \u0111\u1ed9 ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m n\u00e0y l\u00e0 theo quy \u0111\u1ecbnh n\u00e0o, v\u00ec tr\u00ean th\u1ef1c t\u1ebf c\u00f3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p t\u01b0 nh\u00e2n tr\u1ea3 kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0y r\u1ea5t cao ho\u1eb7c tr\u1ea3 ph\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi c\u1ea3 nh\u1eefng c\u00f4ng vi\u1ec7c m\u00e0 Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i nguy hi\u1ec3m (Ph\u00e1p lu\u1eadt Lao \u0111\u1ed9ng kh\u00f4ng h\u1ea1n ch\u1ebf).<\/p>\n

                C\u1ea7n quy \u0111\u1ecbnh r\u00f5 th\u00eam tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i kho\u1ea3n 6, \u0110i\u1ec1u 5: \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t<\/em>\u201d. N\u1ebfu m\u1ed9t ng\u01b0\u1eddi c\u00f3 2 c\u0103n nh\u00e0, gi\u00e1 tr\u1ecb c\u0103n nh\u00e0 th\u1ee9 nh\u1ea5t l\u00e0 100 tri\u1ec7u, gi\u00e1 tr\u1ecb c\u0103n nh\u00e0 th\u1ee9 2 l\u00e0 10 t\u1ef7. H\u1ecd \u0111\u1ed3ng th\u1eddi b\u00e1n 2 c\u0103n nh\u00e0 \u0111\u1ec3 mua m\u1ed9t c\u0103n nh\u00e0 kh\u00e1c. N\u1ebfu b\u00e1n c\u00f9ng m\u1ed9t ng\u00e0y th\u00ec c\u00f3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb thu\u1ebf 1 c\u0103n kh\u00f4ng. Ho\u1eb7c ng\u00e0y b\u00e1n c\u0103n nh\u00e0 th\u1ee9 nh\u1ea5t s\u1edbm h\u01a1n m\u1ed9t v\u00e0i ng\u00e0y th\u00ec c\u0103n nh\u00e0 th\u1ee9 2 kh\u00f4ng b\u1ecb thu thu\u1ebf v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. M\u1ee9c \u0111\u1ed9 ch\u00eanh l\u1ec7ch s\u1ebd l\u00e0 r\u1ea5t l\u1edbn.<\/p>\n

                C\u1ea7n xem l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 3, \u0110i\u1ec1u 7 (X\u00e1c \u0111\u1ecbnh thu nh\u1eadp kh\u00f4ng b\u1eb1ng ti\u1ec1n): \u201cNgo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 thu nh\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7<\/em>\u201d v\u00ec \u0111\u1ebfn m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00f3, t\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y th\u1eb3ng t\u1eeb th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng, ch\u1ee9 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc s\u1ebd kh\u00f4ng c\u1ea7n c\u00f4ng b\u1ed1.<\/p>\n

                Kho\u1ea3n 1, \u0110i\u1ec1u 19 (Thu nh\u1eadp t\u00ednh thu\u1ebf) vi\u1ebft: \u201cT\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf\u2026 tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m ngh\u1ec1 nghi\u1ec7p m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf b\u1eaft bu\u1ed9c ph\u1ea3i tham gia theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u2026<\/em>\u201d l\u00e0 ch\u01b0a ch\u00ednh x\u00e1c, v\u00ec lo\u1ea1i \u201cb\u1ea3o hi\u1ec3m y t\u1ebf\u201d b\u1eaft bu\u1ed9c ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a \u201cb\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\u201d theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i n\u0103m 2006.<\/p>\n

                \u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/em><\/p>\n

                B\u00e0i \u0111\u01b0\u1ee3c l\u01b0u \u1edf \u0111\u00e2y:<\/em><\/strong><\/p>\n

                \u0110C:\u00a0<\/em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em>ANVI, t\u1ea7ng 2, T\u00f2a nh\u00e0 Savina, s\u1ed1 1 \u0110inh L\u1ec5, ph\u1ed1 Tr\u00e0ng Ti\u1ec1n, qu\u1eadn Ho\u00e0n Ki\u1ebfm,\u00a0<\/em>HN<\/em><\/p>\n

                FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n

                E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n

                Web: www.anvilaw.com<\/em><\/p>\n

                \u0110T: 090.345.9070<\/em>","protected":false},"excerpt":{"rendered":"

                (ANVI) – Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ban Th\u01b0\u1eddng tr\u1ef1c U\u1ef7 ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u00f4i xin tham gia m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau: M\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf l\u00e0 cao hay th\u1ea5p? M\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf 4 tri\u1ec7u \u0111\u1ed3ng […]<\/p>\n","protected":false},"author":7,"featured_media":5674,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"\n84a. 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M\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf 4 tri\u1ec7u \u0111\u1ed3ng […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/84a-can-thay-doi-bac-thue-va-quy-dinh-ro-can-cu-tinh-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2006-09-20T14:27:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-07T14:30:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/GST-Evasion-CBIC-GST-Fake-Invoices-GST-Fake-Invoice-Frauds-Taxscan.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"460\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/en\/84a-can-thay-doi-bac-thue-va-quy-dinh-ro-can-cu-tinh-thue\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/en\/84a-can-thay-doi-bac-thue-va-quy-dinh-ro-can-cu-tinh-thue\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"84a. 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