{"id":7094,"date":"2021-06-27T15:16:01","date_gmt":"2021-06-27T08:16:01","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7094"},"modified":"2022-02-24T11:17:56","modified_gmt":"2022-02-24T04:17:56","slug":"2-765-goc-nhin-da-chieu-ve-thuc-hien-khai-thay-nop-thue-thay-cho-ca-nhan-kinh-doanh-tren-san-giao-dich-tmdt","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-765-goc-nhin-da-chieu-ve-thuc-hien-khai-thay-nop-thue-thay-cho-ca-nhan-kinh-doanh-tren-san-giao-dich-tmdt\/","title":{"rendered":"2.765. G\u00f3c nh\u00ecn \u0111a chi\u1ec1u v\u1ec1 th\u1ef1c hi\u1ec7n khai thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n giao d\u1ecbch TM\u0110T"},"content":{"rendered":"

(VNB) – Quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 40\/2021\/TT-BTC (Th\u00f4ng t\u01b0 40) cho th\u1ea5y c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 \u0111\u1ea9y nhanh s\u1ef1 thay \u0111\u1ed5i trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, c\u00e1c quy \u0111\u1ecbnh m\u1edbi trong qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 40 \u0111\u00e3 \u0111\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) th\u00e0nh trung t\u00e2m \u0111\u1ec3 h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a g\u00e1nh n\u1eb7ng v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho NNT.<\/h4>\n

Qu\u1ea3n l\u00fd thu\u1ebf qua s\u00e0n giao d\u1ecbch TM\u0110T nh\u00ecn t\u1eeb g\u00f3c \u0111\u1ed9 qu\u1ed1c t\u1ebf<\/strong><\/p>\n

C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1, ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T) \u0111\u00e3 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi h\u1ea7u h\u1ebft c\u00e1c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh Nh\u00e0 n\u01b0\u1edbc, trong \u0111\u00f3 c\u00f3 l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ph\u1ea3i \u0111a d\u1ea1ng h\u00f3a ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd.<\/p>\n

\u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean n\u1ec1n t\u1ea3ng TM\u0110T, khi m\u00e0 s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp ch\u00ednh t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng tr\u1ef1c tuy\u1ebfn ng\u00e0y c\u00e0ng l\u1edbn \u0111a d\u1ea1ng v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec ng\u00e0nh Thu\u1ebf trong th\u1eddi gian v\u1eeba qua \u0111\u00e3 c\u00f3 nh\u1eefng c\u1ea3i c\u00e1ch \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00e1 to\u00e0n di\u1ec7n v\u00e0 b\u01b0\u1edbc \u0111\u1ea7u \u0111\u00e3 \u0111em l\u1ea1i nh\u1eefng k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c nh\u01b0 v\u1eeba \u0111em l\u1ea1i s\u1ef1 h\u1ed7 tr\u1ee3 v\u00e0 ti\u1ec7n \u00edch t\u1ed1i \u0111a cho NNT trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, v\u1eeba g\u00f3p ph\u1ea7n c\u1ea3i c\u00e1ch tri\u1ec7t \u0111\u1ec3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, t\u1eeb \u0111\u00f3 ti\u1ec7m c\u1eadn d\u1ea7n v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u00e1c qu\u1ed1c gia ti\u00ean ti\u1ebfn tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n

M\u1ed9t v\u00e0i d\u1eabn ch\u1ee9ng c\u1ee5 th\u1ec3 v\u1ec1 kinh nghi\u1ec7m qu\u1ed1c t\u1ebf trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T nh\u01b0: T\u1eeb n\u0103m 2018, c\u01a1 quan thu\u1ebf c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n nh\u01b0 Anh, M\u1ef9, \u00dac, \u0110\u1ee9c \u0111\u00e3 tri\u1ec3n khai c\u00e1c bi\u1ec7n ph\u00e1p thu thu\u1ebf th\u00f4ng qua c\u00e1c s\u00e0n \u0111i\u1ec7n t\u1eed.<\/p>\n

T\u1ea1i Trung Qu\u1ed1c, c\u01a1 quan thu\u1ebf th\u1eadm ch\u00ed \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c s\u00e0n \u0111i\u1ec7n t\u1eed ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng \u0111\u1ed3ng th\u1eddi khai b\u00e1o th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, c\u00e1c th\u00f4ng tin v\u1ec1 thu\u1ebf c\u00f3 li\u00ean quan cho c\u01a1 quan thu\u1ebf v\u00e0 l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 3 n\u0103m.<\/p>\n

Th\u00e1ng 3\/2019, OECD c\u0169ng \u0111\u00e3 ban h\u00e0nh t\u00e0i li\u1ec7u \u201cVai tr\u00f2 c\u1ee7a ng\u01b0\u1eddi t\u1ea1o l\u1eadp n\u1ec1n t\u1ea3ng k\u1ef9 thu\u1eadt s\u1ed1 trong vi\u1ec7c thu thu\u1ebf GTGT\/thu\u1ebf doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh qua m\u1ea1ng\u201d.<\/p>\n

Theo \u0111\u00f3, OECD khuy\u1ebfn ngh\u1ecb c\u00e1c n\u01b0\u1edbc c\u00f3 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T l\u00e0 ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea7y \u0111\u1ee7 v\u00e0 duy nh\u1ea5t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c \u0111\u01a1n h\u00e0ng, thu h\u1ed9 v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/p>\n

\"\"<\/p>\n

(\u1ea2nh minh h\u1ecda:\u00a0B\u00e1o H\u1ea3i quan<\/em>).<\/p>\n

C\u00f3 th\u1ec3 n\u00f3i, c\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n ng\u00e0y c\u00e0ng m\u1ea1nh m\u1ebd c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1, ng\u01b0\u1eddi mua h\u00e0ng v\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n \u1edf tr\u00ean c\u00f9ng m\u1ed9t l\u00e3nh th\u1ed5 (m\u1ed9t qu\u1ed1c gia) th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf l\u00fac n\u00e0y s\u1ebd \u1edf n\u01a1i ti\u00eau th\u1ee5 (n\u01a1i ng\u01b0\u1eddi mua \u1edf).<\/p>\n

Tuy nhi\u00ean, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p cho m\u1ed7i qu\u1ed1c gia m\u00e0 h\u1ecd b\u00e1n h\u00e0ng t\u1edbi. Do v\u1eady, vi\u1ec7c c\u00e1c n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ea1o lu\u1eadt y\u00eau c\u1ea7u s\u00e0n giao d\u1ecbch TM\u0110T ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 thu h\u1ed9 cho c\u01a1 quan thu\u1ebf tr\u1edf th\u00e0nh t\u1ea5t y\u1ebfu kh\u00e1ch quan tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n

C\u00e1 nh\u00e2n kinh doanh ph\u00e1t sinh ngh\u0129a v\u1ee5 th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf, n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 c\u00f2n l\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a m\u1ed7i c\u00f4ng d\u00e2n g\u00f3p ph\u1ea7n t\u0103ng c\u01b0\u1eddng b\u00ecnh \u0111\u1eb3ng x\u00e3 h\u1ed9i v\u00e0 v\u00ec s\u1ef1 th\u1ecbnh v\u01b0\u1ee3ng chung c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n

T\u1ea1i Vi\u1ec7t Nam, ng\u00e0y 01\/6\/2021, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 40, theo \u0111\u00f3, n\u1ed9i dung th\u00f4ng t\u01b0 \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh nh\u1eb1m h\u01b0\u1edbng d\u1eabn r\u00f5 h\u01a1n v\u1ec1 th\u1ee7 t\u1ee5c trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T th\u1ef1c hi\u1ec7n khai thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n kinh doanh qua s\u00e0n theo \u1ee7y quy\u1ec1n ho\u1eb7c th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 40 cho th\u1ea5y, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, theo \u0111\u00f3, quy \u0111\u1ecbnh m\u1edbi n\u00e0y \u0111\u00e3 \u0111\u1eb7t NNT th\u00e0nh trung t\u00e2m \u0111\u1ec3 h\u1ed7 tr\u1ee3, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho NNT ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

C\u00e1c chuy\u00ean gia v\u00e0 \u0111\u1ea1i di\u1ec7n s\u00e0n giao d\u1ecbch TM\u0110T n\u00f3i g\u00ec?<\/strong><\/p>\n

Tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i c\u00f3 t\u00ednh c\u0103n b\u1ea3n trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng quy \u0111\u1ecbnh mang y\u1ebfu t\u1ed1 c\u1ea3i c\u00e1ch m\u1ea1nh m\u1ebd trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00f4ng qua s\u00e0n giao d\u1ecbch TM\u0110T c\u1ee7a Th\u00f4ng t\u01b0 40, th\u1eddi gian v\u1eeba qua, c\u01a1 quan thu\u1ebf c\u0169ng \u0111\u00e3 ti\u1ebfp nh\u1eadn c\u00e1c \u00fd ki\u1ebfn v\u1ec1 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh c\u1ea3i c\u00e1ch.<\/p>\n

Ngay sau khi Th\u00f4ng t\u01b0 40 \u0111\u01b0\u1ee3c ban h\u00e0nh, \u0111\u00e3 m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn c\u00f2n b\u0103n kho\u0103n v\u1ec1 c\u00e1c quy \u0111\u1ecbnh m\u1edbi, v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin khi \u00e1p d\u1ee5ng trong th\u1ef1c ti\u1ec5n ph\u1ed1i h\u1ee3p qu\u1ea3n l\u00fd thu\u1ebf gi\u1eefa NNT v\u1edbi c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T v\u00e0 gi\u1eefa c\u00e1c s\u00e0n v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 trong v\u0103n b\u1ea3n g\u00f3p \u00fd g\u1eedi c\u01a1 quan thu\u1ebf, Hi\u1ec7p h\u1ed9i th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed Vi\u1ec7t Nam (Vecom) cho r\u1eb1ng, s\u00e0n giao d\u1ecbch TM\u0110T kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp m\u00e0 ch\u1ec9 cung c\u1ea5p h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 k\u1ebft n\u1ed1i ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua<\/p>\n

Ngo\u00e0i ra, c\u00e1c DN TM\u0110T hi\u1ec7n t\u1eadp trung \u1edf H\u00e0 N\u1ed9i v\u00e0 TP. H\u1ed1 Ch\u00ed Minh nh\u01b0ng quy \u0111\u1ecbnh ph\u1ea3i khai n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i h\u1ecd \u0111\u1eb7t \u0111\u1ecba \u0111i\u1ec3m kinh doanh s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c ch\u1ee9ng minh v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, t\u0103ng g\u00e1nh n\u1eb7ng qu\u1ea3n tr\u1ecb v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh c\u1ee7a DN.<\/p>\n

C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, vi\u1ec7c cung c\u1ea5p th\u00f4ng tin kinh doanh, vi\u1ec7c khai, n\u1ed9p thu\u1ebf thay c\u0169ng s\u1ebd l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng qu\u1ea3n tr\u1ecb v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh c\u1ee7a DN.<\/p>\n

\u0110\u1ed3ng th\u1eddi, c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T c\u0169ng b\u00e0y t\u1ecf lo l\u1eafng v\u1edbi th\u1eddi gian \u00e1p d\u1ee5ng qu\u00e1 g\u1ea5p g\u00e1p, c\u00e1c s\u00e0n kh\u00f3 c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed v\u1ec1 c\u00f4ng ngh\u1ec7, nh\u00e2n l\u1ef1c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>\n

B\u00ean c\u1ea1nh m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn c\u00f2n b\u0103n kho\u0103n th\u00ec nhi\u1ec1u \u00fd ki\u1ebfn c\u1ee7a c\u00e1c lu\u1eadt s\u01b0, chuy\u00ean gia trong l\u0129nh v\u1ef1c kinh t\u1ebf, t\u00e0i ch\u00ednh v\u00e0 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e3 b\u00e0y t\u1ecf s\u1ef1 \u1ee7ng h\u1ed9 v\u1edbi nh\u1eefng c\u1ea3i c\u00e1ch m\u1ea1nh m\u1ebd v\u00e0 c\u00f3 t\u00ednh b\u01b0\u1edbc ng\u1eb7t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi TM\u0110T.<\/p>\n

Trong \u0111\u00f3, c\u00f3 \u00fd ki\u1ebfn c\u00f2n \u0111\u01b0a ra nh\u1eefng \u0111\u1ec1 xu\u1ea5t, ki\u1ebfn ngh\u1ecb v\u1ec1 gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i th\u00f4ng tin gi\u1eefa ng\u01b0\u1eddi b\u00e1n – s\u00e0n giao d\u1ecbch TM\u0110T – c\u01a1 quan thu\u1ebf nh\u1eb1m gi\u00fap c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p trong qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3, ch\u1ed1ng th\u1ea5t thu NSNN.<\/p>\n

Theo \u00d4ng Ng\u00f4 Qu\u1ed1c V\u01b0\u01a1ng, Gi\u00e1m \u0111\u1ed1c Ph\u00e1p ch\u1ebf T\u1ed5ng c\u00f4ng ty CP B\u01b0u ch\u00ednh Viettel cho r\u1eb1ng, c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T c\u1ea7n c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd (\u0111\u1ed9 link v\u1edbi nhau) trong c\u00e1c ph\u00e1t sinh giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c t\u1ed5ng doanh thu c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng c\u00f3 tr\u00ean 100 tri\u1ec7u kh\u00f4ng \u0111\u1ec3 t\u00ednh thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

\u00d4ng Nguy\u1ec5n Th\u00e0nh Long, Gi\u00e1m \u0111\u1ed1c marketing s\u00e0n Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed Tiki cho r\u1eb1ng, c\u01a1 quan thu\u1ebf c\u1ea7n c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho Tiki c\u0169ng nh\u01b0 c\u00e1c DN \u00a0kh\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u00ean s\u00e0n giao d\u1ecbch TM\u0110T, v\u1ec1 l\u1ed9 tr\u00ecnh tri\u1ec3n khai Th\u00f4ng t\u01b0 40. Sau khi c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u01a1 quan thu\u1ebf c\u0169ng c\u1ea7n c\u00f3 nh\u1eefng gi\u1ea3i ph\u00e1p b\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a NNT c\u0169ng nh\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 m\u1ecdi giao d\u1ecbch di\u1ec5n ra thu\u1eadn l\u1ee3i.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH K\u1ebf to\u00e1n v\u00e0 T\u01b0 v\u1ea5n thu\u1ebf Tr\u1ecdng T\u00edn th\u00ec \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c thu ng\u00e2n s\u00e1ch, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 c\u00e1 nh\u00e2n kinh doanh x\u01b0a nay v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t \u0111i\u1ec3m \u0111en trong c\u00f4ng t\u00e1c thu ng\u00e2n s\u00e1ch, b\u1edfi s\u1ed1 l\u01b0\u1ee3ng c\u00e1c h\u1ed9 c\u00e1 nh\u00e2n kinh doanh r\u1ea5t l\u1edbn, ph\u1ee9c t\u1ea1p, \u00fd th\u1ee9c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u00f2n h\u1ea1n ch\u1ebf.<\/p>\n

Kh\u00f4ng ch\u1ec9 c\u00f3 v\u1eady n\u1ebfu gi\u1eef ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf truy\u1ec1n th\u1ed1ng s\u1ebd t\u1ed1n r\u1ea5t nhi\u1ec1u ngu\u1ed3n l\u1ef1c, th\u1eddi gian, v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd trong khi s\u1ed1 thu t\u1eeb khu v\u1ef1c n\u00e0y chi\u1ebfm t\u1ef7 tr\u1ecdng kh\u00f4ng l\u1edbn trong t\u1ed5ng thu ng\u00e2n s\u00e1ch.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c\u00a0\u0111\u00e1nh gi\u00e1, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra quy \u0111\u1ecbnh s\u00e0n giao d\u1ecbch TM\u0110T khai, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n s\u1ebd gi\u00fap NSNN thu \u0111\u00fang, \u0111\u1ee7 k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c, b\u1edfi ng\u00e0nh Thu\u1ebf ch\u1ec9 c\u1ea7n t\u1eadp trung qu\u1ea3n l\u00fd thu \u1edf m\u1ed9t \u0111\u1ea7u m\u1ed1i, qua \u0111\u00f3 s\u1ebd n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

Kh\u00f4ng ch\u1ec9 c\u00f3 v\u1eady, vi\u1ec7c tri\u1ec3n khai qu\u1ea3n l\u00fd qua c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T s\u1ebd gi\u00fap ng\u00e0nh Thu\u1ebf x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u, qua \u0111\u00f3 s\u1ebd ph\u1ee5c v\u1ee5 t\u1ed1t cho vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch c\u0169ng nh\u01b0 c\u00f4ng t\u00e1c thanh, ki\u1ec3m tra thu\u1ebf, h\u00ecnh th\u00e0nh m\u1ed9t b\u1ee9c tranh t\u1ed5ng quan v\u1ec1 khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m<\/em> \u0111\u1ed1c<\/em> C\u00f4ng ty Lu\u1eadt ANVI nh\u00ecn nh\u1eadn \u0111\u00e2y l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft th\u1eadm ch\u00ed ch\u00fang ta b\u00e2y gi\u1edd m\u1edbi \u00e1p d\u1ee5ng c\u0169ng \u0111\u00e3 l\u00e0 mu\u1ed9n. S\u00e0n giao d\u1ecbch TM\u0110T c\u0169ng l\u00e0 quy m\u00f4 t\u1eadp trung v\u1edbi c\u00f4ng ngh\u1ec7, c\u00e1ch th\u1ee9c kinh doanh r\u1ea5t d\u1ec5 d\u00e0ng \u0111\u1ec3 c\u00f3 th\u1ec3 n\u1eafm b\u1eaft, qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi tham gia v\u00e0 \u0111\u1ee9ng ra trung gian \u0111\u1ec3 n\u1ed9p thu\u1ebf thay.<\/em><\/p>\n

Tr\u01b0\u1edbc kia c\u00e1c s\u00e0n giao d\u1ecbch ch\u1ec9 t\u1eadp trung v\u00e0o kinh doanh th\u00ec nay ph\u1ea3i ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 thu thu\u1ebf. Nh\u01b0ng c\u00e1 nh\u00e2n kinh doanh th\u00ec thu\u1eadn l\u1ee3i h\u01a1n tr\u01b0\u1edbc b\u1edfi l\u1ebd\u00a0 ph\u1ea3i t\u1ef1 khai n\u1ed9p thu\u1ebf th\u00ec nay v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y h\u1ecd \u0111\u01b0\u1ee3c c\u00e1c s\u00e0n TM\u0110T v\u00e0 c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 khai thu\u1ebf s\u1ebd gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, chi ph\u00ed v\u00e0 th\u1eddi gian \u0111i l\u1ea1i.<\/p>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh T\u00f9ng, \u0110o\u00e0n Lu\u1eadt s\u01b0 TP. H\u00e0 N\u1ed9i cho r\u1eb1ng Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0a ra c\u0169ng s\u1ebd h\u1ed7 tr\u1ee3 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc r\u1ea5t l\u1edbn trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T.<\/p>\n

Quan \u0111i\u1ec3m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/p>\n

Tr\u01b0\u1edbc nh\u1eefng \u00fd ki\u1ebfn b\u0103n kho\u0103n c\u1ee7a m\u1ed9t s\u1ed1 DN, Hi\u1ec7p h\u1ed9i trong l\u0129nh v\u1ef1c kinh doanh s\u00e0n giao d\u1ecbch TM\u0110T, b\u00e0 Nguy\u1ec5n Th\u1ecb Lan Anh, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf DN nh\u1ecf v\u00e0 v\u1eeba – h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3.<\/p>\n

Theo b\u00e0 Nguy\u1ec5n Th\u1ecb Lan Anh, tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf th\u00f4ng qua s\u00e0n giao d\u1ecbch th\u00ec doanh thu \u0111\u1ed1i v\u1edbi nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u00e3 giao d\u1ecbch qua s\u00e0n giao d\u1ecbch TM\u0110T s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh n\u1eefa.<\/p>\n

\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh thu tr\u00ean, c\u01a1 quan thu\u1ebf s\u1ebd tri\u1ec3n khai k\u1ebft n\u1ed1i th\u00f4ng tin v\u1edbi c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T \u0111\u1ed1i v\u1edbi vi\u1ec7c khai thu\u1ebf thay n\u1ed9p thu\u1ebf thay c\u1ee7a s\u00e0n n\u00e0y sau \u0111\u00f3 s\u1ebd theo t\u1eebng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e2n b\u1ed5 v\u1ec1 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb Lan Anh kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c tri\u1ec3n khai cung c\u1ea5p th\u00f4ng tin hay vi\u1ec7c khai thay n\u1ed9p thay c\u1ee7a s\u00e0n giao d\u1ecbch TM\u0110T cho c\u00e1 nh\u00e2n kinh doanh s\u1ebd th\u1ef1c hi\u1ec7n theo l\u1ed9 tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

Tr\u01b0\u1edbc m\u1eaft, ng\u00e0nh Thu\u1ebf s\u1ebd tri\u1ec3n khai vi\u1ec7c \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m n\u00e0y t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng \u0111\u1ec3 r\u00e0 so\u00e1t, kh\u1eafc ph\u1ee5c t\u1ed1i \u0111a nh\u1eefng h\u1ea1n ch\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ph\u1ed1i h\u1ee3p khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay gi\u1eefa c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T v\u00e0 c\u01a1 quan thu\u1ebf.<\/p>\n

\u0110\u1ed3ng th\u1eddi, s\u1ebd s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng gi\u1ea3i ph\u00e1p ph\u1ed1i h\u1ee3p gi\u1eefa s\u00e0n giao d\u1ecbch TM\u0110T v\u00e0 c\u01a1 quan thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n, sau \u0111\u00f3 m\u1edbi t\u1eebng b\u01b0\u1edbc m\u1edf r\u1ed9ng theo l\u1ed9 tr\u00ecnh d\u00e0i h\u01a1n.<\/p>\n

\u201cC\u00f3 th\u1ec3 n\u00f3i, nh\u1eefng quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 40 l\u00e0 nh\u1eefng gi\u1ea3i ph\u00e1p c\u1ea3i c\u00e1ch m\u1ea1nh m\u1ebd, c\u00f3 t\u00ednh b\u01b0\u1edbc ngo\u1eb7t trong qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i.<\/p>\n

M\u1eb7c d\u00f9 tr\u01b0\u1edbc m\u1eaft, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u01a1 quan thu\u1ebf s\u1ebd g\u1eb7p kh\u00f4ng \u00edt kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, tuy nhi\u00ean, \u0111\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft b\u1edfi v\u1edbi c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i, v\u1edbi vi\u1ec7c c\u1ea3i c\u00e1ch tri\u1ec7t \u0111\u1ec3 v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 \u0111\u1ea9y nhanh s\u1ef1 thay \u0111\u1ed5i trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, \u0111\u00e3 \u0111\u1eb7t NNT th\u00e0nh trung t\u00e2m \u0111\u1ec3 h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a g\u00e1nh n\u1eb7ng v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, t\u1ea1o s\u1ef1 b\u00ecnh \u0111\u1eb3ng, minh b\u1ea1ch gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc.\u201d – B\u00e0 Nguy\u1ec5n Th\u1ecb Lan Anh nh\u1ea5n m\u1ea1nh.<\/p>\n

Ph\u01b0\u01a1ng Th\u00fay<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014-<\/em><\/strong><\/p>\n

VietnamBiz<\/em> (Th\u1eddi s\u1ef1) 27-6-2021:<\/em><\/p>\n

https:\/\/vietnambiz.vn\/goc-nhin-da-chieu-ve-thuc-hien-khai-thay-nop-thue-thay-cho-ca-nhan-kinh-doanh-tren-san-giao-dich-tmdt-20210627204929498.htm<\/em><\/a><\/p>\n

(76\/2.314)<\/em>","protected":false},"excerpt":{"rendered":"

(VNB) – Quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 40\/2021\/TT-BTC (Th\u00f4ng t\u01b0 40) cho th\u1ea5y c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 \u0111\u1ea9y nhanh s\u1ef1 thay \u0111\u1ed5i trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, c\u00e1c quy \u0111\u1ecbnh m\u1edbi trong qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 40 \u0111\u00e3 \u0111\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) th\u00e0nh […]<\/p>\n","protected":false},"author":1,"featured_media":7095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.765. 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