{"id":7181,"date":"2021-06-16T09:13:30","date_gmt":"2021-06-16T02:13:30","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7181"},"modified":"2022-02-16T10:18:06","modified_gmt":"2022-02-16T03:18:06","slug":"2-744-thu-thue-hoat-dong-thu-tin-dung-bat-kha-thi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-744-thu-thue-hoat-dong-thu-tin-dung-bat-kha-thi\/","title":{"rendered":"2.744. Thu thu\u1ebf ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng &#8211; B\u1ea5t kh\u1ea3 thi?"},"content":{"rendered":"<h4><strong>(NLM) &#8211; Ng\u00e0nh thu\u1ebf y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD) c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C) k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1eeb ng\u00e0y 1-1-2011, khi\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, doanh nghi\u1ec7p b\u0103n kho\u0103n. Ph\u00f3ng vi\u00ean T\u1ea1p ch\u00ed N\u0103ng l\u01b0\u1ee3ng M\u1edbi l\u01b0\u1ee3c ghi \u00fd ki\u1ebfn c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, chuy\u00ean gia t\u1ea1i t\u1ecda \u0111\u00e0m \u201cThu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng\u201d.<\/strong><\/h4>\n<table width=\"235\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7182 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/9.jpg\" alt=\"\" width=\"368\" height=\"359\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00d4ng Ho\u00e0ng Quang Ph\u00f2ng &#8211; Ph\u00f3 ch\u1ee7 t\u1ecbch Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI)<\/strong>:\u00a0<em>T\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p<\/em><\/p>\n<p>L\/C l\u00e0 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c b\u1ea3o l\u00e3nh thanh to\u00e1n qu\u1ed1c t\u1ebf, th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t cam k\u1ebft thanh to\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u00e1t h\u00e0nh, b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi mua s\u1ebd thanh to\u00e1n ti\u1ec1n mua h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi b\u00e1n khi c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh trong L\/C \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ng\u00e0y 22-4-2020, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 V\u0103n b\u1ea3n s\u1ed1 1606\/TCT-DNL ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng r\u00e0 so\u00e1t, h\u01b0\u1edbng d\u1eabn c\u00e1c TCTD tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 ho\u1ea1t \u0111\u1ed9ng L\/C th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT. Theo \u0111\u00f3, to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thu li\u00ean quan nghi\u1ec7p v\u1ee5 L\/C, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh hay kh\u00f4ng c\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh, \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT k\u1ec3 t\u1eeb ng\u00e0y 1-1-2011, \u1ea3nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf t\u1edbi c\u00e1c TCTD v\u00e0 doanh nghi\u1ec7p. Hi\u1ec7n c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111ang y\u00eau c\u1ea7u TCTD r\u00e0 so\u00e1t, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb L\/C ph\u00e1t sinh t\u1eeb ng\u00e0y 1-1-2011.<\/p>\n<p>C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i b\u0103n kho\u0103n, do b\u1ea3n ch\u1ea5t thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu, n\u00ean vi\u1ec7c h\u1ed3i t\u1ed1, truy thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng trong 10 n\u0103m qua l\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng kh\u1ea3 thi v\u00e0 b\u1ea5t h\u1ee3p l\u00fd, t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p.<\/p>\n<p><strong>chuy\u00ean gia t\u1ea1i t\u1ecda \u0111\u00e0m \u201cThu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng\u201d.<\/strong><\/p>\n<table width=\"235\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7183 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/10-1-450x425.jpg\" alt=\"\" width=\"450\" height=\"425\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/10-1-450x425.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/10-1.jpg 485w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00d4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng &#8211; T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam (VNBA):<\/strong>\u00a0<em>Ng\u00e2n h\u00e0ng kh\u00f4ng th\u1ec3 \u1ee9ng ti\u1ec1n n\u1ed9p thay doanh nghi\u1ec7p<\/em><\/p>\n<p>Thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu (thu t\u1eeb kh\u00e1ch h\u00e0ng), do v\u1eady, t\u1eeb nay, khi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u ph\u00e1t h\u00e0nh L\/C, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i s\u1ebd thu thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p, l\u00e0m t\u0103ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 ph\u00e1t sinh t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay cho ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch, t\u1ea1o g\u00e1nh n\u1eb7ng r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh d\u1ecbch Covid-19 di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u \u0111ang h\u1ebft s\u1ee9c kh\u00f3 kh\u0103n, Ch\u00ednh ph\u1ee7 v\u00e0 ng\u00e0nh ng\u00e2n h\u00e0ng \u0111ang c\u00f3 nhi\u1ec1u gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p.<\/p>\n<p>H\u01a1n n\u1eefa, trong 10 n\u0103m c\u00f3 r\u1ea5t nhi\u1ec1u thay \u0111\u1ed5i, c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f2n quan h\u1ec7 giao d\u1ecbch v\u1edbi TCTD ho\u1eb7c \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, n\u00ean TCTD kh\u00f4ng th\u1ec3 thu thu\u1ebf b\u1ed5 sung t\u1eeb kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c v\u00e0 c\u0169ng kh\u00f4ng th\u1ec3 \u1ee9ng ti\u1ec1n \u0111\u1ec3 n\u1ed9p thay doanh nghi\u1ec7p.<\/p>\n<p>T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1ea7n xem x\u00e9t, ban h\u00e0nh quy \u0111\u1ecbnh theo h\u01b0\u1edbng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi L\/C theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 11754\/BTC-CST ng\u00e0y 6-9-2010, t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 doanh nghi\u1ec7p.<\/p>\n<table width=\"235\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7184 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/11-1.jpg\" alt=\"\" width=\"436\" height=\"435\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac &#8211; Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam (VTCA):<\/strong>\u00a0<em>Th\u01b0 t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/em><\/p>\n<p>Hi\u1ec7n nay c\u00f3 hai c\u00e1ch hi\u1ec3u v\u1ec1 L\/C. M\u1ed9t b\u00ean coi L\/C l\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, m\u1ed9t b\u00ean coi l\u00e0 h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh. L\/C l\u00e0 m\u1ed9t cam k\u1ebft thanh to\u00e1n c\u00f3 \u0111i\u1ec1u ki\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u1edbi \u0111i\u1ec1u ki\u1ec7n b\u00ean th\u1ee5 h\u01b0\u1edfng ph\u1ea3i xu\u1ea5t tr\u00ecnh to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb. Lu\u1eadt C\u00e1c TCTD quy \u0111\u1ecbnh L\/C l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n, nh\u01b0ng th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc l\u1ea1i coi L\/C l\u00e0 h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh. Hai \u0111i\u1ec1u \u0111\u00f3 ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/p>\n<p>L\/C ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 thanh to\u00e1n th\u00ec ch\u1ecbu thu\u1ebf GTGT, c\u00f2n n\u1ebfu ch\u1ec9 mang t\u00ednh ch\u1ea5t b\u1ea3o l\u00e3nh th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Do v\u1eady, vi\u1ec7c g\u1ed9p c\u1ea3 hai h\u00ecnh th\u1ee9c L\/C \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT l\u00e0 kh\u00f4ng kh\u00e1ch quan. Theo t\u00f4i, c\u1ea7n xem x\u00e9t l\u1ea1i h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i quy \u0111\u1ecbnh thu thu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng L\/C.<\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c &#8211; Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI:\u00a0Ng\u00e0nh thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng c\u1ea7n b\u00f3c t\u00e1ch r\u00f5 r\u00e0ng<\/em><\/p>\n<p><em>H\u1ec7 th\u1ed1ng lu\u1eadt thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng c\u00f2n nhi\u1ec1u r\u1eafc r\u1ed1i. Quy \u0111\u1ecbnh v\u1ec1 L\/C v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf kh\u00f4ng c\u00f3 g\u00ec thay \u0111\u1ed5i trong bao nhi\u00eau n\u0103m nay, b\u00e2y gi\u1edd l\u1ea1i tranh lu\u1eadn thu hay kh\u00f4ng thu thu\u1ebf GTGT. N\u0103m 1958, ch\u00fang ta quy \u0111\u1ecbnh L\/C l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/em><\/p>\n<p><em>\u0110\u1ecbnh ngh\u0129a trong Lu\u1eadt C\u00e1c TCTD kh\u00f4ng sai. Ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u00e1ng thu th\u00ec thu kh\u00f4ng thi\u1ebfu m\u1ed9t xu, ho\u1ea1t \u0111\u1ed9ng n\u00e0o kh\u00f4ng \u0111\u00e1ng thu th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c thu. Thu thu\u1ebf GTGT v\u1edbi L\/C, n\u1ebfu n\u00f3i c\u1ea3 c\u1ee5m L\/C th\u00ec v\u1eeba \u0111\u00fang lu\u1eadt, v\u1eeba tr\u00e1i lu\u1eadt, \u0111\u00fang v\u1edbi ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n v\u00e0 sai v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh. Ng\u00e0nh thu\u1ebf v\u00e0 ng\u00e0nh ng\u00e2n h\u00e0ng c\u1ea7n ng\u1ed3i l\u1ea1i c\u00f9ng nhau v\u00e0 b\u00f3c t\u00e1ch r\u00f5 r\u00e0ng ho\u1ea1t \u0111\u1ed9ng g\u00ec thu thu\u1ebf GTGT, ho\u1ea1t \u0111\u1ed9ng g\u00ec kh\u00f4ng thu thu\u1ebf GTGT.<\/em><\/p>\n<table width=\"235\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7185 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/12.jpg\" alt=\"\" width=\"450\" height=\"406\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00d4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng &#8211; V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p l\u1edbn, T\u1ed5ng c\u1ee5c Thu\u1ebf:<\/strong>\u00a0<em>Truy thu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em><\/p>\n<p>Hi\u1ec7n nay, ch\u00fang t\u00f4i c\u00f9ng ng\u00e0nh ng\u00e2n h\u00e0ng x\u00e1c \u0111\u1ecbnh L\/C g\u1eafn v\u1edbi v\u1edbi t\u00edn d\u1ee5ng \u0111\u01a1n thu\u1ea7n th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf GTGT, c\u00f2n nh\u1eefng giao d\u1ecbch li\u00ean quan \u0111\u1ebfn thanh to\u00e1n th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf GTGT. Tuy nhi\u00ean, ng\u00e0nh thu\u1ebf kh\u00f4ng bao gi\u1edd truy thu thu\u1ebf kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Th\u1eddi gian t\u1edbi, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc s\u1ebd ng\u1ed3i l\u1ea1i v\u1edbi nhau \u0111\u1ec3 th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc n\u00e0y tr\u00ean tinh th\u1ea7n \u0111\u00fang ph\u00e1p lu\u1eadt, \u0111\u00fang th\u1ea9m quy\u1ec1n. \u0110\u1ed3ng th\u1eddi, ch\u00fang t\u00f4i ti\u1ebfp t\u1ee5c l\u1eafng nghe \u0111\u1ec3 c\u00f3 th\u00eam th\u00f4ng tin tham m\u01b0u cho B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Do b\u1ea3n ch\u1ea5t thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu, n\u00ean vi\u1ec7c h\u1ed3i t\u1ed1, truy thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng trong 10 n\u0103m qua l\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng kh\u1ea3 thi v\u00e0 b\u1ea5t h\u1ee3p l\u00fd, t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p.<\/strong><\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<p><strong><em>\u2014\u2014\u2014\u2014\u2014-<\/em><\/strong><\/p>\n<p><strong><em>N\u0103ng l\u01b0\u1ee3ng m\u1edbi (Di\u1ec5n \u0111\u00e0n) 16-6-2021:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/petrotimes.vn\/thu-thue-hoat-dong-thu-tin-dung-bat-kha-thi-614262.html\"><em>https:\/\/petrotimes.vn\/thu-thue-hoat-dong-thu-tin-dung-bat-kha-thi-614262.html<\/em><\/a><\/p>\n<p><em>(165\/1.216)<\/em>","protected":false},"excerpt":{"rendered":"<p>(NLM) &#8211; Ng\u00e0nh thu\u1ebf y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD) c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C) k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1eeb ng\u00e0y 1-1-2011, khi\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, doanh nghi\u1ec7p b\u0103n kho\u0103n. Ph\u00f3ng vi\u00ean T\u1ea1p ch\u00ed N\u0103ng l\u01b0\u1ee3ng M\u1edbi l\u01b0\u1ee3c ghi \u00fd ki\u1ebfn c\u1ee7a c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7181","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>2.744. 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