{"id":6879,"date":"2021-08-28T09:38:38","date_gmt":"2021-08-28T02:38:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=6879"},"modified":"2022-02-15T09:41:59","modified_gmt":"2022-02-15T02:41:59","slug":"2-814-kiem-soat-chat-de-tranh-gian-lan-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-814-kiem-soat-chat-de-tranh-gian-lan-hoan-thue-gia-tri-gia-tang\/","title":{"rendered":"2.814. Ki\u1ec3m so\u00e1t ch\u1eb7t \u0111\u1ec3 tr\u00e1nh gian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<h4>(TT) &#8211; H\u00e0nh vi gian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p, g\u00e2y t\u1ed5n th\u1ea5t cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1edbc t\u00ecnh h\u00ecnh n\u00e0y, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc v\u1eeba ch\u1ec9 \u0111\u1ea1o T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 T\u1ed5ng c\u1ee5c H\u1ea3i quan t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-6880 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/11-450x357.jpg\" alt=\"\" width=\"450\" height=\"357\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/11-450x357.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/11.jpg 665w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 y\u00eau c\u1ea7u C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 r\u00e0 so\u00e1t c\u00e1c doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a c\u00f3 r\u1ee7i ro cao \u0111\u1ec3 ki\u1ec3m tra v\u1ec1 ho\u00e0n thu\u1ebf GTGT. \u1ea2nh: TTXVN.<\/p>\n<p>Ho\u00e0n thu\u1ebf GTGT\u00a0l\u00e0 tr\u1ea3 l\u1ea1i cho doanh nghi\u1ec7p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n do d\u1ecbch COVID-19 b\u00f9ng ph\u00e1t, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n nhanh, nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, quay v\u00f2ng v\u1ed1n nhanh, th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Tuy nhi\u00ean, th\u1eddi gian qua, l\u1ef1c l\u01b0\u1ee3ng thanh\u00a0tra ng\u00e0nh T\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t hi\u1ec7n\u00a0nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn h\u00e0ng t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf GTGT.<\/p>\n<p>M\u1ed9t s\u1ed1 th\u1ee7 \u0111o\u1ea1n gian l\u1eadn ho\u00e0n thu\u1ebf m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng l\u1ee3i d\u1ee5ng nh\u01b0: Khai t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p; \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; x\u00e1c \u0111\u1ecbnh sai thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a.\u00a0B\u00ean c\u1ea1nh \u0111\u00f3, kh\u00f4ng \u00edt doanh nghi\u1ec7p\u00a0c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 h\u00e0nh vi gian l\u1eadn thu\u1ebf th\u00f4ng qua vi\u1ec7c chuy\u1ec3n gi\u00e1, li\u00ean t\u1ee5c khai l\u1ed7 \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra, ph\u00e1t hi\u1ec7n truy thu, truy ho\u00e0n cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (NSNN) v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean t\u1edbi h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p><em>\u201cGian l\u1eadn ho\u00e0n thu\u1ebf GTGT s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng\u00a0 gi\u1eefa c\u00e1c doanh nghi\u1ec7p, s\u1ef1 m\u00e9o m\u00f3 trong m\u00f4i tr\u01b0\u1eddng kinh doanh. Doanh nghi\u1ec7p l\u00e0m \u0103n t\u1eed t\u1ebf b\u1ecb thi\u1ec7t th\u00f2i, c\u00f2n\u00a0doanh nghi\u1ec7p\u00a0gian l\u1eadn l\u1ea1i s\u1ed1ng kh\u1ecfe\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho bi\u1ebft. Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, doanh nghi\u1ec7p khai c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t cao, \u0111i\u1ec1u \u0111\u00f3 ti\u1ec1m \u1ea9n nguy c\u01a1 r\u1ee7i ro v\u1ec1 vi\u1ec7c mua b\u00e1n h\u00f3a \u0111\u01a1n trong n\u1ed9i \u0111\u1ecba \u0111\u1ec3 n\u00e2ng kh\u1ed1ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u1eb1m chuy\u1ec3n ti\u1ec1n b\u1ea5t h\u1ee3p ph\u00e1p, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf GTGT.<\/em><\/p>\n<p>Th\u1eadm ch\u00ed, doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u1ee7 \u0111o\u1ea1n \u0111\u0103ng k\u00fd kinh doanh v\u1edbi r\u1ea5t nhi\u1ec1u ng\u00e0nh ngh\u1ec1, nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 tr\u1ee5 s\u1edf kinh doanh, kho h\u00e0ng, th\u00e0nh l\u1eadp ra doanh nghi\u1ec7p l\u00e0 \u0111\u1ec3 b\u00e1n h\u00f3a \u0111\u01a1n GTGT cho c\u00e1c c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c h\u1ee3p th\u1ee9c h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, tr\u1ed1n thu\u1ebf ho\u1eb7c chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf GTGT c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>\u0110\u1ec3 tr\u00e1nh th\u1ea5t thu thu\u1ebf, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u ng\u00e0nh Thu\u1ebf, H\u1ea3i quan ki\u1ec3m tra ch\u1eb7t h\u1ed3 s\u01a1 k\u00ea khai ho\u00e0n thu\u1ebf GTGT \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng; t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c ki\u1ec3m tra tr\u01b0\u1edbc, trong v\u00e0 sau ho\u00e0n thu\u1ebf; \u0111\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf, s\u1edbm \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, d\u1eef li\u1ec7u l\u1edbn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c \u0111\u1ec3 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng ho\u00e0n thu\u1ebf kh\u1ed1ng, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3.<\/p>\n<p>\u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd chuy\u1ec3n c\u01a1 quan \u0111i\u1ec1u tra \u0111\u1ec3 x\u1eed l\u00fd nghi\u00eam \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT gian l\u1eadn, l\u1eadp h\u1ed3 s\u01a1 kh\u1ed1ng, quay v\u00f2ng, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3&#8230; nh\u1eb1m thu h\u1ed3i \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n th\u1ea5t tho\u00e1t v\u00e0o NSNN. T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd, k\u1ecbp th\u1eddi v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ec3 ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt trong ho\u00e0n thu\u1ebf GTGT.<\/p>\n<p><strong>Minh Ph\u01b0\u01a1ng\/B\u00e1o Tin t\u1ee9<\/strong><\/p>\n<p><strong><em>\u2014\u2014\u2014\u2014\u2014-<\/em><\/strong><\/p>\n<p><em>Tin<\/em><em> t\u1ee9c\u00a0 (Kinh t\u1ebf) 28-8-2021:<\/em><\/p>\n<p><a href=\"https:\/\/baotintuc.vn\/thi-truong-tai-chinh\/kiem-soat-chat-de-tranh-gian-lan-hoan-thue-gia-tri-gia-tang-20210828050140659.htm\"><em>https:\/\/baotintuc.vn\/thi-truong-tai-chinh\/kiem-soat-chat-de-tranh-gian-lan-hoan-thue-gia-tri-gia-tang-20210828050140659.htm<\/em><\/a><\/p>\n<p><em>(109\/704) <\/em>","protected":false},"excerpt":{"rendered":"<p>(TT) &#8211; H\u00e0nh vi gian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p, g\u00e2y t\u1ed5n th\u1ea5t cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1edbc t\u00ecnh h\u00ecnh n\u00e0y, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc v\u1eeba ch\u1ec9 \u0111\u1ea1o T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 T\u1ed5ng c\u1ee5c H\u1ea3i quan t\u0103ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6880,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-6879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","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>2.814. Ki\u1ec3m so\u00e1t ch\u1eb7t \u0111\u1ec3 tr\u00e1nh gian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng - 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\/en\/tieng-viet-2-814-kiem-soat-chat-de-tranh-gian-lan-hoan-thue-gia-tri-gia-tang\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.814. 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