{"id":5714,"date":"2007-12-27T22:50:55","date_gmt":"2007-12-27T15:50:55","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5714"},"modified":"2022-02-07T22:54:47","modified_gmt":"2022-02-07T15:54:47","slug":"99-gia-tang-gia-tri-cho-thue-nhung-dung-lam-giam-gia-tri-phap-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/99-gia-tang-gia-tri-cho-thue-nhung-dung-lam-giam-gia-tri-phap-ly\/","title":{"rendered":"99. Gia t\u0103ng gi\u00e1 tr\u1ecb cho thu\u00ea nh\u01b0ng \u0111\u1eebng l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd."},"content":{"rendered":"(ANVI) – Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), t\u00f4i xin tham gia m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/strong><\/p>\n

Ho\u00e0n to\u00e0n c\u1ea7n thi\u1ebft c\u00f3 m\u1ed9t Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay th\u1ebf cho Lu\u1eadt hi\u1ec7n h\u00e0nh. D\u1ef1 th\u1ea3o \u0111\u00e3 \u0111\u01b0a ra nhi\u1ec1u n\u1ed9i dung \u0111\u1ed5i m\u1edbi, ti\u1ebfn b\u1ed9. Tuy nhi\u00ean, c\u00f2n nhi\u1ec1u v\u1ea5n \u0111\u1ec1 v\u1eabn c\u1ea7n b\u00e0n th\u00eam v\u00e0 xem x\u00e9t l\u1ea1i. Xin \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

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  1. D\u00f9 thu\u1ed9c Lu\u1eadt nh\u01b0ng v\u1eabn kh\u00f4ng l\u00e0m \u0111\u01b0\u1ee3c theo Lu\u1eadt:<\/strong><\/li>\n<\/ol>\n

    Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng c\u00e1ch \u0111\u00e2y 10 n\u0103m v\u00e0 \u0111\u00e3 2 l\u1ea7n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, nh\u01b0ng cho \u0111\u1ebfn D\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y v\u1eabn c\u00f2n qu\u00e1 s\u01a1 l\u01b0\u1ee3c,. ng\u1eafn ng\u1ee7i. Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh (b\u1ea3n s\u1eeda \u0111\u1ed5i) ch\u1ec9 c\u00f3 14 trang, nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh c\u1ee5 th\u1ec3 ho\u00e1 g\u1ed3m 21 trang v\u00e0 Th\u00f4ng t\u01b0 ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec l\u00ean \u0111\u1ebfn 147 trang. Vi\u1ec7c D\u1ef1 lu\u1eadt hi\u1ec7n nay ch\u1ec9 c\u00f2n l\u1ea1i 14 \u0110i\u1ec1u, b\u1edbt \u0111i 16 \u0110i\u1ec1u so v\u1edbi Lu\u1eadt hi\u1ec7n h\u00e0nh (v\u00ec \u0111\u00e3 chuy\u1ec3n sang Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf), th\u00ec c\u00e0ng c\u1ea7n ph\u1ea3i v\u00e0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i \u0111\u1ec3 \u0111i v\u00e0o c\u1ee5 th\u1ec3, chi ti\u1ebft h\u01a1n.<\/p>\n

    Ch\u1eb3ng h\u1ea1n, m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 \u201cD\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng\u201d \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh c\u0169ng nh\u01b0 t\u1ea1i kho\u1ea3n 7, \u0110i\u1ec1u 4 c\u1ee7a D\u1ef1 th\u1ea3o, nh\u01b0ng kh\u00f4ng th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c \u0111\u00f3 l\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0o. V\u00ec t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng, kh\u00f4ng h\u1ec1 c\u00f3 kh\u00e1i ni\u1ec7m \u201cd\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng\u201d (ch\u1ec9 c\u00f3 kh\u00e1i ni\u1ec7m \u201cc\u1ea5p t\u00edn d\u1ee5ng\u201d, \u201cho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng\u201d). Kh\u00f4ng ai c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c kh\u00e1i ni\u1ec7m t\u01b0\u1edfng ch\u1eebng nh\u01b0 r\u1ea5t \u0111\u01a1n gi\u1ea3n, r\u00f5 r\u00e0ng n\u00e0y. V\u00e0 nh\u01b0 v\u1eady th\u00ec t\u1ea5t nhi\u00ean l\u00e0 s\u1ebd \u0111\u1ec3 cho Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 mu\u1ed1n h\u01b0\u1edbng d\u1eabn th\u1ebf n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c.[1]<\/a><\/p>\n

    Quan \u0111i\u1ec3m l\u00e0m lu\u1eadt nh\u01b0 v\u1eady kh\u00f4ng c\u00f3 g\u00ec ti\u1ebfn b\u1ed9 h\u01a1n so v\u1edbi m\u1ea5y ch\u1ee5c n\u0103m tr\u01b0\u1edbc. V\u1eabn l\u00e0 lu\u1eadt khung, lu\u1eadt \u1ed1ng, lu\u1eadt nguy\u00ean t\u1eafc, lu\u1eadt kh\u1ea9u hi\u1ec7u. Lu\u1eadt n\u00e0y \u0111\u00e3 b\u1ecb v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c b\u1ecb ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 tho\u1ea3i m\u00e1i nh\u00e0o n\u1eb7n v\u00e0 tr\u00f3i bu\u1ed9c nh\u01b0 \u0111a s\u1ed1 c\u00e1c \u0111\u1ea1o lu\u1eadt kh\u00e1c.<\/p>\n

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    1. M\u1ed9t \u00fd t\u01b0\u1edfng hay nh\u01b0ng th\u1ec3 hi\u1ec7n th\u00ec ch\u01b0a \u0111\u1ea1t y\u00eau c\u1ea7u:<\/strong><\/li>\n<\/ol>\n

      Kho\u1ea3n 2, \u0110i\u1ec1u 8 c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh: \u201cH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p<\/strong>. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 m\u1ee9c ti\u1ec1n<\/strong> kh\u00f4ng ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/em>\u201d. Nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0y, th\u00ec nh\u1ea5t thi\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ngay trong Lu\u1eadt. L\u00e2u nay, r\u1ea5t nhi\u1ec1u n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong Lu\u1eadt v\u1edbi c\u00e1c l\u00fd do s\u1ee3 v\u01b0\u1edbng m\u1eafc, s\u1ee3 bi\u1ebfn \u0111\u1ed9ng, s\u1ee3 tr\u01b0\u1ee3t gi\u00e1, s\u1ee3 ph\u1ea3n \u1ee9ng, s\u1ee3 kh\u00f4ng bi\u1ebft quy \u0111\u1ecbnh th\u1ebf n\u00e0o,\u2026 Ri\u00eang v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00ec ho\u00e0n to\u00e0n c\u1ea7n ch\u1ed1t c\u1ee9ng trong Lu\u1eadt \u0111\u1ec3 l\u1eadp l\u1ea1i tr\u1eadt t\u1ef1 giao d\u1ecbch c\u00f4ng khai, minh b\u1ea1ch, an to\u00e0n v\u00e0 ti\u1ebft ki\u1ec7m ti\u1ec1n b\u1ea1c cho n\u1ec1n kinh t\u1ebf.<\/p>\n

      Ch\u1ec9 540.000 \u0111\u1ed3ng ti\u1ec1n l\u01b0\u01a1ng hi\u1ec7n nay c\u0169ng \u0111\u00e3 b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng, th\u00ec giao d\u1ecbch h\u00e0ng ch\u1ee5c tri\u1ec7u tr\u1edf l\u00ean \u0111\u00e3 \u0111\u1ebfn l\u00fac ph\u1ea3i \u0111\u01b0a v\u00e0o khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd. V\u00ed d\u1ee5, c\u00f3 th\u1ec3 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1edbi kho\u1ea3n ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Ch\u00fang ta \u0111\u00e3 bu\u00f4ng l\u1ecfng bao nhi\u00eau n\u0103m tr\u1eddi (g\u1ea7n \u0111\u00e2y m\u1edbi gi\u1edbi h\u1ea1n vi\u1ec7c giao d\u1ecbch ti\u1ec1n m\u1eb7t c\u1ee7a kh\u1ed1i Nh\u00e0 n\u01b0\u1edbc), th\u00ec nay c\u0169ng kh\u00f4ng n\u00ean \u0111\u1eb7t ra m\u1ee9c gi\u1edbi h\u1ea1n qu\u00e1 th\u1ea5p, qu\u00e1 \u0111\u1ed9t ng\u1ed9t. Con s\u1ed1 n\u00e0y c\u00f3 \u00fd ngh\u0129a r\u1ea5t kh\u00e1c bi\u1ec7t so v\u1edbi nh\u1eefng s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3 trong c\u00e1c quy \u0111\u1ecbnh kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, x\u00e9t v\u1ec1 t\u1ed5ng th\u1ec3, n\u1ebfu l\u00e1ch lu\u1eadt th\u00ec s\u1ebd thi\u1ec7t h\u1ea1i ngay v\u1ec1 l\u1ee3i \u00edch, kh\u00f4ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m t\u00e0i ch\u00ednh kh\u00e1c l\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u1ee3i ngay tr\u01b0\u1edbc m\u1eaft. Hay gi\u1ea3 s\u1eed 5, 10 n\u0103m n\u1eefa, s\u1ed1 ti\u1ec1n \u0111\u00f3 m\u1ea5t gi\u00e1 m\u1ed9t n\u1eeda, th\u00ec v\u1eabn kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u00ean, v\u00ec \u0111\u00f3 ch\u00ednh l\u00e0 m\u1ee5c ti\u00eau \u0111\u00fang \u0111\u1eafn c\u1ea7n h\u01b0\u1edbng t\u1edbi d\u1ea7n d\u1ea7n: H\u1ea1n ch\u1ebf t\u1ed1i \u0111a vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. Vi\u1ec7c n\u00e0y c\u00f2n gi\u00fap cho x\u00e3 h\u1ed9i s\u1eb5n s\u00e0ng ch\u1ea5p nh\u1eadn, d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n v\u00e0 m\u1ee5c ti\u00eau s\u1ebd \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch nh\u1eb9 nh\u00e0ng.<\/p>\n

      N\u1ebfu kh\u00f4ng \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u00ec l\u00e0m sao c\u00f3 th\u1ec3 l\u00fd gi\u1ea3i cho \u0111\u01b0\u1ee3c vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a D\u1ef1 th\u1ea3o v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau: \u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m tr\u1edf l\u00ean m\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 200 tri\u1ec7u<\/strong> [c\u1ea7n th\u00eam m\u1ed9t ch\u1eef \u201c\u0111\u1ed3ng\u201d \u1edf \u0111\u00e2y] tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo qu\u00fd<\/em>\u201d.<\/p>\n

      T\u1ea5t nhi\u00ean, D\u1ef1 lu\u1eadt v\u1eabn n\u00ean d\u00e0nh quy\u1ec1n cho Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ch\u01b0a ph\u1ea3i ch\u1ea5p h\u00e0nh theo \u0111\u00fang h\u1ea1n m\u1ee9c tr\u00ean.<\/p>\n

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      1. B\u1ecf b\u1edbt thu\u1ebf su\u1ea5t, \u0111\u01b0\u1ee3c nhi\u1ec1u h\u01a1n m\u1ea5t:<\/strong><\/li>\n<\/ol>\n

        Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ti\u00ean ban h\u00e0nh v\u00e0o n\u0103m 1997 \u0111\u00e3 t\u1eebng \u0111\u01b0a ra kh\u00e1 nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t. Sau n\u00e0y m\u1ea1nh d\u1ea1n gi\u1ea3m xu\u1ed1ng ch\u1ec9 c\u00f2n 2 m\u1ee9c l\u00e0 5% v\u00e0 10% th\u00ec th\u1ea5y \u0111\u01a1n gi\u1ea3n, h\u1ee3p l\u00fd h\u01a1n r\u1ea5t nhi\u1ec1u. V\u1eady, nay \u0111\u00e3 \u0111\u1ebfn l\u00fac ch\u1ec9 n\u00ean \u0111\u1ec3 1 m\u1ee9c thu\u1ebf su\u1ea5t duy nh\u1ea5t l\u00e0 10%. M\u1ecdi s\u1ef1 s\u1ebd hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1t \u0111\u1eb9p h\u01a1n n\u1eefa.<\/p>\n

        Xin l\u00fd gi\u1ea3i th\u00eam m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh cho \u0111\u1ec1 xu\u1ea5t n\u00e0y: N\u1ebfu l\u00e0 thu\u1ebf doanh thu th\u00ec r\u1ea5t c\u1ea7n ph\u00e2n th\u00e0nh nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t v\u00ec \u201c\u0111\u00e1nh\u201d \u0111\u00e2u bi\u1ebft \u0111\u1ea5y. Nh\u01b0ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f4ng b\u1eb1ng h\u01a1n h\u1eb3n l\u00e0 \u1edf ch\u1ed7 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. V\u1ec1 t\u1ed5ng th\u1ec3, nh\u00ecn chung \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ti\u1ebft m\u1ed9t c\u00e1ch c\u00e2n \u0111\u1ed1i, nh\u1ecbp nh\u00e0ng. Do v\u1eady san \u0111i, b\u00f9 l\u1ea1i s\u1ebd tr\u00e1nh kh\u1ecfi t\u00ecnh tr\u1ea1ng s\u01b0u cao, thu\u1ebf n\u1eb7ng r\u01a1i v\u00e0o m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kh\u00f3 kh\u0103n hay l\u0129nh v\u1ef1c c\u1ea7n \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch ho\u1eb7c \u0111\u1ea7u v\u00e0o \u00edt k\u00e8m theo thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng c\u01a1 ch\u1ebf mi\u1ec5n gi\u1ea3m thu\u1ebf (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p). M\u1ed9t \u0111i\u1ec1u quan tr\u1ecdng n\u1eefa l\u00e0, trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, cung c\u1ea7u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1ebd nhanh ch\u00f3ng \u0111\u1ea1t t\u1edbi xu th\u1ebf c\u00e2n \u0111\u1ed1i t\u1ef1 nhi\u00ean m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o ch\u00ednh s\u00e1ch thu\u1ebf. Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u h\u00e0ng ho\u00e1, nhi\u1ec1u th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf cao c\u0169ng kh\u00f4ng m\u1ea5y t\u00e1c d\u1ee5ng h\u1ea1n ch\u1ebf, ng\u01b0\u1ee3c l\u1ea1i gi\u1ea3m th\u1ea5p thu\u1ebf c\u0169ng ch\u1eb3ng t\u0103ng nhi\u1ec1u.<\/p>\n

        D\u1ef1 lu\u1eadt d\u01b0\u1eddng nh\u01b0 v\u1eabn nghi\u00eang h\u1eb3n v\u1ec1 h\u01b0\u1edbng b\u1ea3o v\u1ec7 ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t truy\u1ec1n th\u1ed1ng, ch\u1ee9 ch\u01b0a th\u1ec3 hi\u1ec7n r\u1eb1ng ph\u1ea3i b\u1ea3o v\u1ec7 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng, ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, trong \u0111\u00f3 ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, c\u0169ng \u0111\u00f3ng vai l\u00e0 ng\u01b0\u1eddi kinh doanh v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng (mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5). D\u1ef1 lu\u1eadt ch\u01b0a th\u1ec3 hi\u1ec7n theo quan \u0111i\u1ec3m k\u00edch c\u1ea7u, ng\u01b0\u1ee3c l\u1ea1i ho\u00e0n to\u00e0n v\u1edbi quan \u0111i\u1ec3m \u0103n d\u00e8, h\u00e0 ti\u1ec7n, th\u1eaft l\u01b0ng, bu\u1ed9c b\u1ee5ng nh\u01b0 th\u1eddi k\u1ef3 x\u00e2y d\u1ef1ng Lu\u1eadt n\u00e0y tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

          \n
        1. D\u1ecbch v\u1ee5 ph\u00e1p l\u00fd \u2013 lo\u1ea1i h\u00ecnh b\u1ecb h\u1ea1 th\u1ea5p \u00fd ngh\u0129a:<\/strong><\/li>\n<\/ol>\n

          N\u1ebfu tinh th\u1ea7n c\u1ee7a Lu\u1eadt v\u1eabn nh\u01b0 tr\u00ean, th\u00ec l\u1ea1i c\u1ea7n xem x\u00e9t x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00e1c, trong \u0111\u00f3 c\u00f3 d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd.<\/p>\n

          D\u1ecbch v\u1ee5 ph\u00e1p l\u00fd l\u00e0 lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 quan tr\u1ecdng, r\u1ea5t c\u1ea7n khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n \u0111\u1ec3 g\u00f3p ph\u1ea7n t\u1ea1o ra s\u1ef1 an to\u00e0n, \u1ed5n \u0111\u1ecbnh cho n\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i. \u0110\u00e2y l\u00e0 lo\u1ea1i d\u1ecbch v\u1ee5 mang \u00fd ngh\u0129a ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i s\u00e2u s\u1eafc, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 kinh doanh thu\u1ea7n tu\u00fd. D\u1ecbch v\u1ee5 n\u00e0y c\u0169ng \u00edt ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Do v\u1eady, vi\u1ec7c mi\u1ec5n mi\u1ec5n thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i l\u00e0 th\u1eadt s\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 c\u00f3 \u00fd ngh\u0129a.<\/p>\n

          M\u1ed9t trong nh\u1eefng l\u1ef1c l\u01b0\u1ee3ng ch\u1ee7 y\u1ebfu \u0111\u1ea3m nh\u1eadn v\u1ec1 d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd l\u00e0 \u0111\u1ed9i ng\u0169 lu\u1eadt s\u01b0, th\u00ec hi\u1ec7n nay c\u00f2n r\u1ea5t thi\u1ebfu v\u00e0 y\u1ebfu. Xin d\u1eabn ra \u0111\u00e2y \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Lu\u1eadt s\u01b0 n\u0103m 2006 v\u1edbi t\u00ean g\u1ecdi \u201cCh\u1ee9c n\u0103ng x\u00e3 h\u1ed9i c\u1ee7a lu\u1eadt s\u01b0\u201d: \u201cHo\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p c\u1ee7a lu\u1eadt s\u01b0 nh\u1eb1m g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 c\u00f4ng l\u00fd, ph\u00e1t tri\u1ec3n kinh t\u1ebf v\u00e0 x\u00e2y d\u1ef1ng x\u00e3 h\u1ed9i c\u00f4ng b\u1eb1ng, d\u00e2n ch\u1ee7, v\u0103n minh<\/em>.\u201d<\/p>\n

          Thi\u1ebft ngh\u0129, c\u00f3 nhi\u1ec1u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong D\u1ef1 lu\u1eadt kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i mi\u1ec5n gi\u1ea3m thu\u1ebf b\u1eb1ng d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd.<\/p>\n

            \n
          1. V\u1eabn ph\u1ea3i b\u00e0n v\u1ec1 k\u1ef9 thu\u1eadt so\u1ea1n th\u1ea3o Lu\u1eadt:<\/strong><\/li>\n<\/ol>\n

            N\u00ean nh\u1eadp chung quy \u0111\u1ecbnh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 0% t\u1ea1i \u0110i\u1ec1u 7 v\u00e0o c\u00f9ng lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 4, v\u00ec b\u1ea3n ch\u1ea5t l\u00e0 m\u1ed9t. N\u1ebfu mu\u1ed1n c\u00f3 b\u1ea5t k\u1ef3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i n\u00e0o gi\u1eefa hai \u0111\u1ed1i t\u01b0\u1ee3ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00e0y ho\u1eb7c v\u1edbi c\u00e1c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00e1c th\u00ec c\u0169ng \u0111\u1ec1u ph\u1ea3i s\u1eeda \u0111\u1ed5i Lu\u1eadt.<\/p>\n

            C\u1ea7n b\u1ecf c\u00e1ch vi\u1ebft l\u1ea1c h\u1eadu v\u00e0 d\u00e0i d\u00f2ng tr\u01b0\u1edbc \u0111\u00e2y, xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c b\u1eaft \u0111\u1ea7u c\u1ee7a m\u1ed9t \u0111i\u1ec1u lu\u1eadt kh\u00f4ng c\u00f3 t\u00ean g\u1ecdi. V\u1edbi c\u00e1ch vi\u1ebft \u0111\u00e3 c\u00f3 t\u00ean \u0111i\u1ec1u x\u00e1c \u0111\u1ecbnh r\u00f5 v\u1ea5n \u0111\u1ec1, th\u00ec kh\u00f4ng n\u00ean th\u00eam m\u1ed9t d\u00f2ng \u0111\u1ec7m sau t\u00ean \u0111i\u1ec1u ki\u1ec3u nh\u01b0 \u201cH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em>\u201d t\u1ea1i \u0110i\u1ec1u 4 hay t\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 v\u00e0 \u0110i\u1ec1u 10. \u0110o\u1ea1n v\u0103n n\u00e0y kh\u00f4ng thu\u1ed9c b\u1ed1 c\u1ee5c kho\u1ea3n hay \u0111i\u1ec3m n\u00e0o, nh\u01b0 v\u1eady l\u00e0 kh\u00f4ng ch\u1eb7t ch\u1ebd v\u00e0 h\u1ee3p l\u00fd v\u1ec1 l\u00f4 g\u00edc. Hay m\u1ed9t s\u1ed1 \u0111o\u1ea1n v\u0103n \u0111\u01b0\u1ee3c vi\u1ebft ngay sau d\u01b0\u1edbi m\u1ed9t kho\u1ea3n ho\u1eb7c \u0111i\u1ec3m, nh\u01b0ng l\u1ea1i kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n n\u1ed9i dung c\u1ee7a ch\u00ednh kho\u1ea3n hay \u0111i\u1ec3m \u0111\u00f3, nh\u01b0 c\u00e1c \u0111o\u1ea1n cu\u1ed1i \u0110i\u1ec1u 4, \u0111o\u1ea1n sau t\u00ean c\u1ee7a kho\u1ea3n 2, \u0110i\u1ec1u 8. Nh\u1eefng \u0111o\u1ea1n nh\u01b0 v\u1eady c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebft c\u1ea5u l\u1ea1i th\u00e0nh m\u1ed9t kho\u1ea3n hay \u0111i\u1ec3m ri\u00eang \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c, ch\u1eb7t ch\u1ebd c\u1ee7a \u0111i\u1ec1u lu\u1eadt.<\/p>\n

            M\u1ed9t s\u1ed1 t\u1eeb ng\u1eef, kh\u00e1i ni\u1ec7m c\u1ea7n ch\u1ec9nh l\u1ea1i cho th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1c Lu\u1eadt kh\u00e1c. V\u00ed d\u1ee5 thu\u1eadt ng\u1eef \u201cH\u1ed9 kinh doanh c\u00e1 th\u1ec3\u201d t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2, \u0110i\u1ec1u 8, c\u1ea7n s\u1eeda th\u00e0nh \u201cH\u1ed9 kinh doanh\u201d theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Do\u1ea1nh nghi\u1ec7p n\u0103m 2005.<\/p>\n

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

             <\/p>\n

            [1]<\/a> Kho\u1ea3n 7, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 158\/2003\/N\u0110-CP ng\u00e0y 10-12-2003 Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 148\/2004\/N\u0110-CP ng\u00e0y 23-7-2004 v\u00e0 156\/2005\/N\u0110-CP ng\u00e0y 15-12-2005) \u0111\u1ecbnh ngh\u0129a D\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng bao g\u1ed3m: Ho\u1ea1t \u0111\u1ed9ng cho vay v\u1ed1n; b\u1ea3o l\u00e3nh cho vay; chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng phi\u1ebfu v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o ti\u1ec1n vay \u0111\u1ec3 thu h\u1ed3i n\u1ee3, cho thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam","protected":false},"excerpt":{"rendered":"

            (ANVI) – Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), t\u00f4i xin tham gia m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau: Ho\u00e0n to\u00e0n c\u1ea7n thi\u1ebft c\u00f3 m\u1ed9t Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay th\u1ebf cho Lu\u1eadt hi\u1ec7n h\u00e0nh. D\u1ef1 th\u1ea3o \u0111\u00e3 […]<\/p>\n","protected":false},"author":7,"featured_media":5715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"\n99. 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