{"id":5757,"date":"2008-09-08T14:58:04","date_gmt":"2008-09-08T07:58:04","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5757"},"modified":"2022-02-08T15:00:29","modified_gmt":"2022-02-08T08:00:29","slug":"108-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/108-gia-tri-gia-tang\/","title":{"rendered":"108. Gi\u00e1 tr\u1ecb gia t\u0103ng."},"content":{"rendered":"<strong>(ANVI) &#8211; G\u00d3P \u00dd HAI D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P V\u00c0 LU\u1eacT THU\u1ebe <\/strong><\/p>\n<p>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 Ngh\u1ecb \u0111\u1ecbnh Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>V\u1ea5n \u0111\u1ec1 chung c\u1ee7a 2 D\u1ef1 th\u1ea3o:<\/strong><\/li>\n<\/ul>\n<ol>\n<li>2 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng nh\u1eafc l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung Lu\u1eadt, m\u00e0 ch\u1ec9 nh\u1eafc l\u1ea1i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c. Tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u n\u1ed9i dung trong 2 D\u1ef1 th\u1ea3o nh\u1eafc l\u1ea1i Lu\u1eadt m\u1ed9t c\u00e1ch kh\u00f4ng c\u1ea7n thi\u1ebft. V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t b\u1ecf \u0111i h\u1ea7u h\u1ebft c\u00e1c \u0111o\u1ea1n nh\u1eafc l\u1ea1i Lu\u1eadt v\u00e0 vi\u1ebft theo c\u00e1ch \u0111i th\u1eb3ng v\u00e0o n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu nguy\u00ean t\u1eafc, kh\u00f4ng th\u1ed1ng nh\u1ea5t (ch\u1ed7 n\u00e0y th\u00ec nh\u1eafc l\u1ea1i, ch\u1ed7 kh\u00e1c th\u00ec b\u1ecf qua). Mu\u1ed1n nh\u01b0 v\u1eady, th\u00ec m\u1ed9t \u0111i\u1ec1u r\u1ea5t quan tr\u1ecdng l\u00e0 ph\u1ea3i thi\u1ebft k\u1ebf v\u00e0 \u0111\u1eb7t t\u00ean l\u1ea1i c\u00e1c \u0111i\u1ec1u c\u1ee7a D\u1ef1 th\u1ea3o.<\/li>\n<li>M\u1ed9t s\u1ed1 ch\u1ed7 nh\u1eafc l\u1ea1i nguy\u00ean v\u0103n n\u1ed9i dung c\u1ee7a Lu\u1eadt, trong khi m\u1ed9t s\u1ed1 ch\u1ed7 kh\u00e1c th\u00ec l\u1ea1i th\u00eam b\u1edbt m\u1ed9t v\u00e0i t\u1eeb ng\u1eef, d\u1eabn \u0111\u1ebfn c\u00f3 s\u1ef1 kh\u00e1c nhau kh\u00f4ng c\u1ea7n thi\u1ebft gi\u1eefa Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh. V\u00ed d\u1ee5, kho\u1ea3n 1, \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p vi\u1ebft: \u201c<em>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo<strong> quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt <\/strong>Vi\u1ec7t Nam<\/em>\u201d, trong khi kho\u1ea3n 1, \u0110i\u1ec1u 19, D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh l\u1ea1i s\u1eeda th\u00e0nh: \u201c<em>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp <strong>v\u00e0<\/strong> ho\u1ea1t \u0111\u1ed9ng theo <strong>ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a<\/strong> Vi\u1ec7t Nam<\/em>\u201d.<\/li>\n<li>C\u1ea7n k\u00e8m theo D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 th\u00ec m\u1edbi c\u00f3 th\u1ec3 g\u00f3p \u00fd to\u00e0n di\u1ec7n, ch\u00ednh x\u00e1c. V\u00ec kh\u00f4ng bi\u1ebft sau n\u00e0y Th\u00f4ng t\u01b0 s\u1ebd h\u01b0\u1edbng d\u1eabn g\u00ec n\u1eefa v\u00e0 n\u1ed9i dung n\u00e0o c\u1ea7n thi\u1ebft ph\u1ea3i quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh.<\/li>\n<li>H\u1ea7u h\u1ebft t\u00ean Ch\u01b0\u01a1ng v\u00e0 t\u00ean \u0111i\u1ec1u c\u1ee7a 2 D\u1ef1 th\u1ea3o tr\u00f9ng l\u1eb7p v\u1edbi t\u00ean Ch\u01b0\u01a1ng v\u00e0 t\u00ean \u0111i\u1ec1u c\u1ee7a 2 \u0111\u1ea1o Lu\u1eadt. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch x\u00e2y d\u1ef1ng v\u00e0 \u0111\u1eb7t t\u00ean kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng ph\u00f9 h\u1ee3p gi\u1eefa t\u00ean \u0111i\u1ec1u v\u1edbi v\u1edbi n\u1ed9i dung c\u1ee7a \u0111i\u1ec1u, g\u00e2y nh\u1ea7m l\u1eabn gi\u1eefa quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh. V\u00ec v\u1eady, xin \u0111\u1ec1 xu\u1ea5t g\u1ee3i \u00fd thay \u0111\u1ed5i t\u00ean \u0111i\u1ec1u t\u1ea1i M\u1ee5c II v\u00e0 III d\u01b0\u1edbi \u0111\u00e2y.<\/li>\n<\/ol>\n<ul>\n<li><strong>V\u1ec1 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p:<\/strong><\/li>\n<\/ul>\n<ol>\n<li>\u0110i\u1ec1u 2 \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d:<\/li>\n<\/ol>\n<ul>\n<li>C\u1ee5m t\u1eeb \u201cDoanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\u201d t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1 c\u1ea7n \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng \u201cC\u00f4ng ty nh\u00e0 n\u01b0\u1edbc\u201d, v\u00ec kh\u00e1i ni\u1ec7m doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc theo Lu\u1eadt Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 bao g\u1ed3m c\u1ea3 C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 C\u00f4ng ty TNHH c\u00f3 ph\u1ea7n v\u1ed1n chi ph\u1ed1i c\u1ee7a nh\u00e0 n\u01b0\u1edbc;<\/li>\n<li>C\u1ea7n b\u1ecf \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 \u201cNh\u00f3m c\u00f4ng ty\u201d, v\u00ec \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t doanh nghi\u1ec7p, m\u1ed9t ch\u1ee7 th\u1ec3 ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp;<\/li>\n<li>C\u1ea7n b\u1ecf c\u1ea3 \u0111i\u1ec3m b, kho\u1ea3n 1 l\u00e0 n\u1ed9i dung nh\u1eafc l\u1ea1i nguy\u00ean v\u0103n Lu\u1eadt. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady \u0111\u1ed1i v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n kh\u00e1c (\u0111i\u1ec1u n\u00e0y li\u00ean quan \u0111\u1ebfn c\u00e1ch \u0111\u1eb7t t\u00ean \u0111i\u1ec1u v\u00e0 k\u1ef9 thu\u1eadt so\u1ea1n th\u1ea3o \u0111\u1ec3 th\u1ec3 hi\u1ec7n r\u00f5 l\u00e0 ch\u1ec9 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung c\u1ea7n thi\u1ebft).<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\u0110i\u1ec1u 4 \u201cThu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u201d:<\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh t\u1ea1i cu\u1ed1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y: Doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV \u201c<em>ph\u1ea3i c\u00f3 t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m l\u00e0 100 ng\u01b0\u1eddi n\u1ebfu ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u00f4 th\u1ecb c\u1ea5p 2 tr\u1edf l\u00ean, 50 ng\u01b0\u1eddi \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n c\u00f2n l\u1ea1i<\/em>\u201d l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Quy \u0111\u1ecbnh nh\u01b0 v\u1eady, th\u00ec m\u1ed9t doanh nghi\u1ec7p t\u1ea1i H\u00e0 N\u1ed9i ch\u1ec9 c\u00f3 90 lao \u0111\u1ed9ng, d\u00f9 c\u00f3 s\u1eed d\u1ee5ng \u0111\u1ebfn 80 ng\u01b0\u1eddi t\u00e0n t\u1eadt v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (v\u00ec ch\u01b0a \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng l\u00e0 100). Do v\u1eady, c\u1ea7n b\u1ecf \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng ho\u1eb7c c\u00f3 th\u00ec ch\u1ec9 n\u00ean quy \u0111\u1ecbnh t\u1ed1i thi\u1ebfu 10 lao \u0111\u1ed9ng (t\u01b0\u01a1ng t\u1ef1 v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i).<\/li>\n<li>Ngo\u00e0i ra, c\u00e2u v\u0103n \u1edf \u0111\u00e2y kh\u00f4ng chu\u1ea9n x\u00e1c, d\u1eabn \u0111\u1ebfn c\u00e1ch hi\u1ec3u sai l\u00e0 ph\u1ea3i \u0111\u00fang 100 ho\u1eb7c \u0111\u00fang 50 ng\u01b0\u1eddi thay v\u00ec t\u1eeb 100 ho\u1eb7c 50 tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\u0110i\u1ec1u 5 \u201cC\u0103n c\u1ee9 t\u00ednh thu\u1ebf\u201d:<\/li>\n<\/ol>\n<ul>\n<li>Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng th\u1ec3 s\u1eeda th\u00e0nh \u201c<em>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf <strong>trong k\u1ef3<\/strong> v\u00e0 thu\u1ebf su\u1ea5t<\/em>\u201d trong khi Lu\u1eadt vi\u1ebft \u201c<em>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t\u201d<\/em>. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u1ea7n gi\u1eef nguy\u00ean v\u0103n \u0111i\u1ec1u lu\u1eadt v\u00e0 quy \u0111\u1ecbnh mang t\u00ednh c\u1ee5 th\u1ec3 ho\u00e1 l\u00e0 \u201c<em>Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp trong k\u1ef3<\/em>\u201d. \u0110\u1ed3ng th\u1eddi s\u1eeda t\u00ean \u0111i\u1ec1u v\u00e0 b\u1ecf c\u00e1c c\u00e2u ch\u00e9p l\u1ea1i lu\u1eadt kh\u00f4ng c\u1ea7n thi\u1ebft nh\u01b0 \u201c<em>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t\u201d <\/em>(\u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt) v\u00e0 \u201c<em>K\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/em>\u201d (\u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 h\u01a1n t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt).<\/li>\n<li>Ngo\u00e0i ra, n\u1ed9i dung c\u00f2n l\u1ea1i t\u1ea1i \u0110i\u1ec1u n\u00e0y \u201c<em>Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu thu\u1ebf vi\u1ec7c l\u1ef1a ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh<\/em>\u201d ph\u1ea3i l\u00e0 c\u1ee5 th\u1ec3 ho\u00e1 \u0110i\u1ec1u 5 \u201cK\u1ef3 t\u00ednh thu\u1ebf\u201d c\u1ee7a Lu\u1eadt th\u00ec m\u1edbi \u0111\u00fang.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\u0110i\u1ec1u 6 \u201cX\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf\u201d:<\/li>\n<\/ol>\n<ul>\n<li>C\u1ea7n s\u1eeda \u0110i\u1ec1u n\u00e0y th\u00e0nh \u201cX\u00e1c \u0111\u1ecbnh m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d \u0111\u1ed3ng th\u1eddi b\u1ecf kho\u1ea3n 1 v\u00e0 2, v\u00ec ch\u1ec9 l\u00e0 n\u1ed9i dung nh\u1eafc l\u1ea1i Lu\u1eadt kh\u00f4ng c\u1ea7n thi\u1ebft.<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\u0110i\u1ec1u 8 \u201cC\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d:<\/li>\n<\/ol>\n<ul>\n<li>\u0110i\u1ec1u n\u00e0y c\u1ea7n vi\u1ebft l\u1ea1i theo h\u01b0\u1edbng kh\u00f4ng nh\u1eafc l\u1ea1i Lu\u1eadt, m\u00e0 ch\u1ec9 c\u1ee5 th\u1ec3 ho\u00e1 nh\u1eefng n\u1ed9i dung c\u1ea7n thi\u1ebft. V\u00ed d\u1ee5 kho\u1ea3n 1 b\u1ecf \u0111i\u1ec3m a v\u00e0 vi\u1ebft l\u1ea1i \u0111i\u1ec3m b l\u00e0: \u201c<em>Kho\u1ea3n chi kh\u00f4ng c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c tr\u1eeb trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<\/em>:\u201d<\/li>\n<li>M\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef t\u1ea1i \u0110i\u1ec1u n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c xem l\u1ea1i. V\u00ed d\u1ee5 quy \u0111\u1ecbnh \u201c<em>B\u1ea3ng k\u00ea thu mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do <strong>ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/strong> c\u1ee7a c\u01a1 s\u1edf kinh doanh k\u00fd<\/em>\u201d l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec m\u1ed7i doanh nghi\u1ec7p ch\u1ec9 c\u00f3 m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u201cng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt\u201d. N\u1ebfu quy \u0111\u1ecbnh nh\u01b0 v\u1eady, th\u00ec Gi\u00e1m \u0111\u1ed1c Chi nh\u00e1nh thu mua h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u1ea3ng k\u00ea, m\u00e0 ph\u1ea3i chuy\u1ec3n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh cho T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ch\u1ee7 t\u1ecbch k\u00fd.<\/li>\n<li>C\u1ea7n c\u00f3 h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k, kho\u1ea3n 2, \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt v\u1ec1 m\u1ed9t trong nh\u1eefng kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 \u201c<em>th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh<\/em>\u201d. V\u00ec Lu\u1eadt Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 kh\u00e1i ni\u1ec7m n\u00e0y, m\u00e0 ch\u1ec9 c\u00f3 kh\u00e1i ni\u1ec7m \u201cth\u00e0nh vi\u00ean s\u00e1ng l\u1eadp\u201d v\u00e0 \u201cc\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp\u201d (c\u00f3 th\u1ec3 l\u00e0 c\u00e1 nh\u00e2n hay ph\u00e1p nh\u00e2n). V\u00e0 \u201cs\u00e1ng l\u1eadp vi\u00ean\u201d \u0111\u1ed3ng th\u1eddi l\u00e0 th\u00e0nh vi\u00ean H\u0110QT, Ban ki\u1ec3m so\u00e1t th\u00ec c\u00f3 kh\u00e1c v\u1edbi \u201cs\u00e1ng l\u1eadp vi\u00ean\u201d kh\u00e1c kh\u00f4ng? Cu\u1ed1i c\u00f9ng, cho d\u00f9 \u201cs\u00e1ng l\u1eadp vi\u00ean\u201d th\u00ec c\u0169ng ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd trong 3 n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp doanh nghi\u1ec7p. V\u1eady, h\u1ea1n ch\u1ebf n\u00e0y c\u1ee7a Lu\u1eadt l\u00e0 kh\u00f4ng r\u00f5 r\u00e0ng.<\/li>\n<li>Ph\u1ea7n chi cho qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i,\u2026 c\u1ea7n \u00e1p d\u1ee5ng cho c\u1ea3 doanh nghi\u1ec7p \u0111\u00e3 th\u00e0nh l\u1eadp (ph\u01b0\u01a1ng \u00e1n 1), v\u00ec \u0111\u00e2y l\u00e0 m\u1ed9t ch\u00ednh s\u00e1ch h\u1ee3p l\u00fd \u01b0u \u0111\u00e3i c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi. C\u0169ng nh\u01b0 nhi\u1ec1u \u0111i\u1ec1u kho\u1ea3n kh\u00e1c, kho\u1ea3n n\u00e0y kh\u00f4ng n\u00ean nh\u1eafc l\u1ea1i quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt.<\/li>\n<\/ul>\n<ol start=\"6\">\n<li>\u0110i\u1ec1u 18 \u201cMi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c\u201d:<\/li>\n<\/ol>\n<ul>\n<li>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a D\u1ef1 th\u1ea3o, c\u1ea7n h\u1ea1 s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u 100 lao \u0111\u1ed9ng hi\u1ec7n nay.<\/li>\n<li>Tuy nhi\u00ean do \u0111\u1eb7c \u0111i\u1ec3m b\u00ecnh th\u01b0\u1eddng th\u00ec lao \u0111\u1ed9ng n\u1eef v\u1eabn lu\u00f4n chi\u1ebfm m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng kh\u00e1 l\u1edbn trong doanh nghi\u1ec7p, n\u00ean trong tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i n\u00e0y c\u00f3 th\u1ec3 t\u0103ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 lao \u0111\u1ed9ng n\u1eef l\u00ean tr\u00ean 30%.<\/li>\n<\/ul>\n<ol start=\"7\">\n<li>C\u1ea7n b\u1ecf c\u00e1c \u0111o\u1ea1n \u1edf \u0111\u1ea7u c\u1ee7a m\u1ed7i \u0111i\u1ec1u kh\u00f4ng thu\u1ed9c m\u1ed9t kho\u1ea3n n\u00e0o (\u0111\u1ed1i v\u1edbi c\u00e1c \u0111i\u1ec1u c\u00f3 b\u1ed1 c\u1ee5c kho\u1ea3n \u0111i\u1ec3m), \u0111\u1ed3ng th\u1eddi k\u1ebft h\u1ee3p v\u1edbi vi\u1ec7c \u0111\u1eb7t l\u1ea1i t\u00ean \u0110i\u1ec1u \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m l\u00f4-g\u00edc gi\u1eefa t\u00ean \u0111i\u1ec1u v\u1edbi n\u1ed9i dung b\u00ean trong. V\u00ed d\u1ee5, t\u1ea1i c\u00e1c \u0111i\u1ec1u 3, 4, 7, 9, \u2026 c\u1ee7a D\u1ef1 th\u1ea3o.<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i t\u00ean c\u00e1c \u0110i\u1ec1u nh\u01b0 sau \u0111\u1ec3 \u0111\u00fang v\u1edbi n\u1ed9i dung b\u00ean trong v\u00e0 tr\u00e1nh tr\u00f9ng l\u1eb7p v\u1edbi t\u00ean \u0111i\u1ec1u c\u1ee7a Lu\u1eadt:<\/li>\n<\/ol>\n<table>\n<thead>\n<tr>\n<td width=\"70\"><strong>TT<\/strong><\/td>\n<td width=\"246\"><strong>D\u1ef1 th\u1ea3o<\/strong><\/td>\n<td width=\"277\"><strong>\u0110\u1ec1 xu\u1ea5t<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 2<\/td>\n<td width=\"246\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<td width=\"277\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <em>l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 3<\/td>\n<td width=\"246\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1 kho\u1ea3n<\/em> thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 4<\/td>\n<td width=\"246\">Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1 kho\u1ea3n<\/em> thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 5<\/td>\n<td width=\"246\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/td>\n<td width=\"277\"><em>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 6<\/td>\n<td width=\"246\">X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<td width=\"277\">X\u00e1c \u0111\u1ecbnh <em>m\u1ed9t s\u1ed1 kho\u1ea3n<\/em> thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 7<\/td>\n<td width=\"246\">Doanh thu<\/td>\n<td width=\"277\">Doanh thu <em>\u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 8<\/td>\n<td width=\"246\">C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1<\/em> kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 9<\/td>\n<td width=\"246\">Thu\u1ebf su\u1ea5t<\/td>\n<td width=\"277\">Thu\u1ebf su\u1ea5t <em>\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c bi\u1ec7t<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 10<\/td>\n<td width=\"246\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1<\/em> ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 11<\/td>\n<td width=\"246\">N\u01a1i n\u1ed9p thu\u1ebf<\/td>\n<td width=\"277\"><em>N\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edb s\u1ea3n xu\u1ea5t<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 12<\/td>\n<td width=\"246\">Kh\u00f4ng c\u00f3 t\u00ean<\/td>\n<td width=\"277\"><em>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u2026<\/td>\n<td width=\"246\">\u2026<\/td>\n<td width=\"277\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/strong><\/li>\n<\/ul>\n<ol>\n<li>\u0110i\u1ec1u 3 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf\u201d:<\/li>\n<\/ol>\n<ul>\n<li>\u0110i\u1ec3m a, kho\u1ea3n 3 c\u1ee7a \u0110i\u1ec1u n\u00e0y c\u1ee5 th\u1ec3 ho\u00e1 m\u1ed9t trong nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8, \u0110i\u1ec1u 5, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 \u201cD\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng\u201d nh\u01b0 sau: \u201c<em>D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m: ho\u1ea1t \u0111\u1ed9ng cho vay v\u1ed1n; <strong>b\u1ea3o l\u00e3nh cho vay<\/strong>; chi\u1ebft kh\u1ea5u <strong>th\u01b0\u01a1ng phi\u1ebfu v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1<\/strong>; cho thu\u00ea t\u00e0i ch\u00ednh do c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam cung \u1ee9ng<\/em>\u201d. Trong khi kh\u00e1i ni\u1ec7m \u201cC\u1ea5p t\u00edn d\u1ee5ng\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i kho\u1ea3n 10, \u0110i\u1ec1u 20 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 1997 nh\u01b0 sau: \u201c<em>C\u1ea5p t\u00edn d\u1ee5ng l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng tho\u1ea3 thu\u1eadn \u0111\u1ec3 kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng m\u1ed9t kho\u1ea3n ti\u1ec1n v\u1edbi nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 b\u1eb1ng c\u00e1c nghi\u1ec7p v\u1ee5 cho vay, chi\u1ebft kh\u1ea5u, cho thu\u00ea t\u00e0i ch\u00ednh, <strong>b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng<\/strong> <strong>v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/em>\u201d. Nh\u01b0 v\u1eady, h\u01b0\u1edbng d\u1eabn tr\u00ean c\u1ee7a D\u1ef1 th\u1ea3o l\u00e0 tr\u00e1i v\u1edbi Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, v\u00ec \u0111\u00e3 thu h\u1eb9p kh\u00e1i ni\u1ec7m \u201c<em>b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng<\/em>\u201d th\u00e0nh \u201c<em>b\u1ea3o l\u00e3nh cho vay<\/em>\u201d v\u00e0 b\u1ecf \u0111i c\u00e1c h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>C\u1ea7n b\u1ecf c\u00e1c \u0111o\u1ea1n \u1edf \u0111\u1ea7u c\u1ee7a m\u1ed7i \u0111i\u1ec1u kh\u00f4ng thu\u1ed9c m\u1ed9t kho\u1ea3n n\u00e0o (\u0111\u1ed1i v\u1edbi c\u00e1c \u0111i\u1ec1u c\u00f3 b\u1ed1 c\u1ee5c kho\u1ea3n \u0111i\u1ec3m), \u0111\u1ed3ng th\u1eddi k\u1ebft h\u1ee3p v\u1edbi vi\u1ec7c \u0111\u1eb7t l\u1ea1i t\u00ean \u0110i\u1ec1u \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m l\u00f4-g\u00edc gi\u1eefa t\u00ean \u0111i\u1ec1u v\u1edbi n\u1ed9i dung b\u00ean trong. V\u00ed d\u1ee5, t\u1ea1i c\u00e1c \u0111i\u1ec1u 3, 4, 6, 7, \u2026 c\u1ee7a D\u1ef1 th\u1ea3o.<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i t\u00ean c\u00e1c \u0110i\u1ec1u nh\u01b0 sau \u0111\u1ec3 \u0111\u00fang v\u1edbi n\u1ed9i dung b\u00ean trong v\u00e0 tr\u00e1nh tr\u00f9ng l\u1eb7p v\u1edbi t\u00ean \u0111i\u1ec1u c\u1ee7a Lu\u1eadt:<\/li>\n<\/ol>\n<table>\n<thead>\n<tr>\n<td width=\"70\"><strong>TT<\/strong><\/td>\n<td width=\"246\"><strong>D\u1ef1 th\u1ea3o<\/strong><\/td>\n<td width=\"277\"><strong>\u0110\u1ec1 xu\u1ea5t<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 2<\/td>\n<td width=\"246\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<td width=\"277\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <em>l\u00e0 c\u01a1 s\u1edf kinh doanh mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 3<\/td>\n<td width=\"246\">\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1 <\/em>\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 4<\/td>\n<td width=\"246\">Gi\u00e1 t\u00ednh thu\u1ebf<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 <\/em>gi\u00e1 t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 5<\/td>\n<td width=\"246\">Thu\u1ebf su\u1ea5t<\/td>\n<td width=\"277\">Thu\u1ebf su\u1ea5t<em> \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 6<\/td>\n<td width=\"246\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<\/em> ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u0110i\u1ec1u 7<\/td>\n<td width=\"246\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n<td width=\"277\"><em>M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<\/em> ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">\u2026<\/td>\n<td width=\"246\">\u2026<\/td>\n<td width=\"277\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Tr\u00e2n tr\u1ecdng tham gia!<\/p>\n<p><em>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/em><\/p>\n<p><strong><em>B\u00e0i \u0111\u01b0\u1ee3c l\u01b0u \u1edf \u0111\u00e2y:<\/em><\/strong><\/p>\n<p><em>\u0110C:\u00a0<\/em><em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em><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><em>HN<\/em><\/p>\n<p><em>FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n<p><em>E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n<p><em>Web: www.anvilaw.com<\/em><\/p>\n<p><em>\u0110T: 090.345.9070<\/em>","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; G\u00d3P \u00dd HAI D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P V\u00c0 LU\u1eacT THU\u1ebe 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 Ngh\u1ecb \u0111\u1ecbnh Quy \u0111\u1ecbnh chi ti\u1ebft thi [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5758,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>108. 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