{"id":7233,"date":"2021-05-17T11:07:08","date_gmt":"2021-05-17T04:07:08","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7233"},"modified":"2022-02-18T16:28:08","modified_gmt":"2022-02-18T09:28:08","slug":"2-732-co-nen-truy-thu-thue-gia-tri-gia-tang-voi-hoat-dong-thu-tin-dung","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-732-co-nen-truy-thu-thue-gia-tri-gia-tang-voi-hoat-dong-thu-tin-dung\/","title":{"rendered":"2.732. C\u00f3 n\u00ean truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng?"},"content":{"rendered":"

(VN+) – L\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng cho r\u1eb1ng vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ed3i t\u1ed1 truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C s\u1ebd g\u00e2y r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 b\u1ea5t h\u1ee3p l\u00fd cho c\u1ea3 ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p.<\/h4>\n

\"\"<\/p>\n

\u1ea2nh minh h\u1ecda. (Ngu\u1ed3n: PV\/Vietnam+)<\/em><\/p>\n

Sau khi T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) c\u00f3 quy\u1ebft \u0111\u1ecbnh thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb n\u0103m 2011 (10 n\u0103m) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng\u00a0th\u01b0 t\u00edn d\u1ee5ng<\/strong><\/a>\u00a0(L\/C) v\u00ec cho r\u1eb1ng \u0111\u00e2y l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, \u0111\u00e3 c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u gi\u1eefa c\u00e1c chuy\u00ean gia, doanh nghi\u1ec7p, ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf xung quanh v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

Kh\u00f4ng kh\u1ea3 thi v\u00e0 b\u1ea5t h\u1ee3p l\u00fd<\/strong><\/p>\n

Th\u01b0 t\u00edn d\u1ee5ng (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 ph\u00e1t h\u00e0nh, b\u1ea3o \u0111\u1ea3m l\u00e0 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

Theo \u0111\u00f3, c\u00e1c kho\u1ea3n thu v\u1ec1 ph\u00e1t h\u00e0nh, x\u00e1c nh\u1eadn, th\u00f4ng b\u00e1o L\/C l\u00e0 kho\u1ea3n thu b\u1ea3o l\u00e3nh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) trong nhi\u1ec1u n\u0103m qua.<\/p>\n

Tuy nhi\u00ean, 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 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 ho\u1ea1t \u0111\u1ed9ng n\u00e0y th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf VAT. 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 VAT k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2011.<\/p>\n

L\u00e3nh \u0111\u1ea1o ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p \u0111\u1ec1u cho r\u1eb1ng v\u0103n b\u1ea3n n\u00e0y \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf t\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ch\u00ednh doanh nghi\u1ec7p.<\/p>\n

[Ki\u1ebfn ngh\u1ecb kh\u00f4ng truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng]<\/a><\/p>\n

\u00d4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng, T\u1ed5ng Th\u01b0 k\u00fd hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng (VNBA) cho r\u1eb1ng quy \u0111\u1ecbnh tr\u00ean ch\u01b0a ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ng\u00e2n h\u00e0ng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea3 ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p, v\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 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 s\u1ebd thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 l\u00e0m\u00a0t\u0103ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/strong><\/a>.<\/p>\n

C\u0169ng theo \u00f4ng H\u00f9ng, m\u1eb7c d\u00f9 ch\u01b0a c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t, nh\u01b0ng hi\u1ec7n c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111ang y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng r\u00e0 so\u00e1t, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb L\/C ph\u00e1t sinh t\u1eeb ng\u00e0y 1\/1\/2011. Ch\u01b0a k\u1ec3, vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ed3i t\u1ed1 thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi kho\u1ea3n L\/C g\u00e2y r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n cho c\u00e1c ng\u00e2n h\u00e0ng. Do b\u1ea3n ch\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 thu\u1ebf gi\u00e1n thu n\u00ean vi\u1ec7c \u201ch\u1ed3i t\u1ed1,\u201d truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C trong 10 n\u0103m qua l\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng kh\u1ea3 thi v\u00e0 b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n

\u201cTh\u1ed1ng k\u00ea l\u1ea1i c\u00e1c kho\u1ea3n L\/C trong m\u1ed9t n\u0103m \u0111\u00e3 kh\u00f3, ch\u01b0a n\u00f3i l\u00e0 10 n\u0103m qua kh\u00e1ch h\u00e0ng c\u1ee7a ng\u00e2n h\u00e0ng bi\u1ebfn \u0111\u1ed9ng r\u1ea5t l\u1edbn, n\u00ean vi\u1ec7c h\u1ed3i t\u1ed1 thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00e1c kho\u1ea3n L\/C l\u00e0 r\u1ea5t kh\u00f3 kh\u0103n, ph\u1ee9c t\u1ea1p,\u201d \u00f4ng H\u00f9ng n\u00f3i th\u00eam.<\/p>\n

Th\u00eam v\u00e0o \u0111\u00f3, v\u1edbi kho\u1ea3ng th\u1eddi gian t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay \u0111\u00e3 c\u00f3 r\u1ea5t nhi\u1ec1u thay \u0111\u1ed5i, c\u00f3 th\u1ec3 nhi\u1ec1u kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f2n quan h\u1ec7 giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n n\u00ean t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng th\u1ec3 thu thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng.<\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m tr\u00ean, \u00f4ng Nguy\u1ec5n Xu\u00e2n B\u1eafc, Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng\u00a0V\u1ee5 T\u00edn d\u1ee5ng c\u00e1c ng\u00e0nh kinh t\u1ebf, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u1ea5n m\u1ea1nh Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb kh\u00f4ng truy thu thu\u1ebf t\u1eeb 2011 v\u00ec nhi\u1ec1u l\u00fd do. N\u1ebfu th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n 1606 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 t\u00e1c \u0111\u1ed9ng b\u1ea5t c\u1eadp v\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 thu\u1ebf gi\u00e1n thu, n\u1ebfu n\u1ed9p b\u1ed5 sung c\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i li\u00ean h\u1ec7 l\u1ea1i v\u1edbi kh\u00e1ch h\u00e0ng, \u0111i\u1ec1u n\u00e0y r\u1ea5t kh\u00f4ng kh\u1ea3 thi do nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng giao d\u1ecbch ho\u1eb7c ph\u00e1 s\u1ea3n.<\/p>\n

M\u1ed9t \u0111i\u1ec3m n\u1eefa, theo \u00f4ng B\u1eafc, l\u00e0 vi\u1ec7c truy thu t\u1ea1o \u00e1p l\u1ef1c v\u00e0 g\u00e1nh n\u1eb7ng cho ng\u00e2n h\u00e0ng trong vi\u1ec7c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf. Truy thu thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u0169ng t\u1ea1o g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng trong b\u1ed1i c\u1ea3nh d\u1ecbch COVID-19. C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u1ebfu kh\u00f4ng thu \u0111\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 b\u1ecf ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n ho\u00e0n thu\u1ebf… c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu.<\/p>\n

Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng \u0111\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 ng\u00e2n h\u00e0ng nh\u01b0ng v\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 thu\u1ebf gi\u00e1n thu n\u00ean c\u0169ng s\u1ebd t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/p>\n

V\u00ea ph\u00eda doanh nghi\u1ec7p, b\u00e0 Ph\u1ea1m B\u00edch H\u1ed3ng, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty May 10, chia s\u1ebb vi\u1ec7c th\u1ef1c hi\u1ec7n th\u01b0 t\u00edn d\u1ee5ng, n\u1ebfu nh\u01b0 ng\u00e2n h\u00e0ng c\u00f3 k\u00ea khai thu\u1ebf \u0111\u1ec3 n\u1ed9p, \u0111\u1ebfn doanh nghi\u1ec7p l\u1ea1i k\u00ea khai \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. R\u00f5 r\u00e0ng, v\u1ec1 b\u1ea3n ch\u1ea5t, Nh\u00e0 n\u01b0\u1edbc s\u1ebd kh\u00f4ng gia t\u0103ng \u0111\u01b0\u1ee3c ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1eeb quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/p>\n

\"\"<\/p>\n

Giao d\u1ecbch t\u1ea1i ng\u00e2n h\u00e0ng. (\u1ea2nh: CTV\/Vietnam+)<\/em><\/p>\n

Chung quan \u0111i\u1ec3m \u0111\u00f3, b\u00e0 Tr\u00fac Nguy\u1ec5n, \u0111\u1ea1i di\u1ec7n cho Nh\u00f3m C\u00f4ng t\u00e1c c\u00e1c Ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, Li\u00ean minh Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p Vi\u1ec7t Nam (VBF) c\u0169ng ki\u1ebfn ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng, b\u1edfi ph\u01b0\u01a1ng th\u1ee9c n\u00e0y ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean th\u1ebf gi\u1edbi hi\u1ec7n nay. 34\/37 qu\u1ed1c gia trong khu v\u1ef1c OECD (T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf) \u0111\u1ec1u kh\u00f4ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean th\u01b0 t\u00edn d\u1ee5ng.<\/p>\n

H\u01a1n n\u1eefa, theo b\u00e0 Tr\u00fac Nguy\u1ec5n, \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd kh\u00f4ng \u1ea3nh h\u01b0\u1edfng g\u00ec v\u1ec1 t\u1ed5ng quan, v\u00ec\u00a0thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/a>\u00a0tr\u00ean nguy\u00ean t\u1eafc c\u1ea5n tr\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra, do \u0111\u00f3 t\u1ea1o ra m\u1ed9t lo\u1ea1i thu\u1ebf s\u1ebd l\u00e0 g\u00e1nh n\u1eb7ng cho ng\u00e0nh ng\u00e2n h\u00e0ng v\u00e0 to\u00e0n n\u1ec1n kinh t\u1ebf.<\/p>\n

C\u1ea7n c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u00fang lu\u1eadt<\/strong><\/p>\n

\u00d4ng Nguy\u1ec5n Xu\u00e2n B\u1eafc, Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 t\u00edn d\u1ee5ng c\u00e1c ng\u00e0nh kinh t\u1ebf, cho hay thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi L\/C l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u0103n khi nh\u1eadn th\u1ee9c c\u1ee7a c\u00e1c b\u00ean ch\u01b0a th\u1ed1ng nh\u1ea5t. Quan \u0111i\u1ec3m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, L\/C l\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u01b0\u1ee1ng t\u00ednh, v\u1eeba mang t\u00ednh ch\u1ea5t t\u00edn d\u1ee5ng v\u00e0 thanh to\u00e1n. Ngay c\u1ea3 qu\u1ed1c t\u1ebf khi gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m n\u00e0y ra tr\u00ean th\u1ecb tr\u01b0\u1eddng thanh to\u00e1n qu\u1ed1c t\u1ebf \u0111\u1ec1u d\u00f9ng t\u1eeb “credit” – kh\u00f4ng ph\u1ea3i “payment”. V\u00ec v\u1eady, \u0111\u00e2y l\u00e0 th\u01b0 t\u00edn d\u1ee5ng, kh\u00f4ng ph\u1ea3i th\u01b0 thanh to\u00e1n.<\/p>\n

B\u00e0 Ph\u00f9ng Nguy\u1ec5n H\u1ea3i Y\u1ebfn, Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c Ng\u00e2n h\u00e0ng Th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam (Vietcombank) c\u0169ng chia s\u1ebb, t\u1eeb th\u1ef1c ti\u1ec5n c\u00f3 th\u1ec3 th\u1ea5y ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng ch\u1ee7 y\u1ebfu \u1edf 3 ho\u1ea1t \u0111\u1ed9ng: Ti\u1ec1n g\u1eedi, c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n. Trong 3 ho\u1ea1t \u0111\u1ed9ng tr\u00ean th\u00ec ch\u1ec9 c\u00f3 cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n l\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

D\u1ecbch v\u1ee5 thanh to\u00e1n c\u0169ng chia ra l\u00e0 thanh to\u00e1n trong n\u01b0\u1edbc v\u00e0 thanh to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 ch\u1ec9 kh\u00e1c nhau \u1edf vi\u1ec7c n\u00f3i r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c c\u1ee5 th\u1ec3. “N\u1ebfu m\u00e0 n\u00f3i nh\u01b0 tr\u00ean th\u00ec kh\u00f4ng th\u1ec3 quy ngay th\u01b0 t\u00edn d\u1ee5ng l\u00e0 h\u00ecnh th\u1ee9c d\u1ecbch v\u1ee5 thanh to\u00e1n m\u00e0 ch\u1ec9 l\u00e0 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c c\u00f4ng c\u1ee5 trong \u0111\u00f3,” b\u00e0 Y\u1ebfn nh\u1ea5n m\u1ea1nh.<\/p>\n

C\u0169ng theo b\u00e0 Y\u1ebfn, Vietcombank \u0111\u00e3 c\u00f3 kh\u1ea3o s\u00e1t cho th\u1ea5y hi\u1ec7n t\u1ea1i kh\u00e1ch h\u00e0ng giao d\u1ecbch v\u1edbi ng\u00e2n h\u00e0ng qua c\u00e1c bi\u1ec3u ph\u00ed v\u00e0 nh\u01b0 th\u1ebf vi\u1ec7c giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f3 h\u01a1n, vi\u1ec7c gi\u1ea3i th\u00edch b\u1ed5 sung thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho kh\u00e1ch h\u00e0ng l\u00e0 kh\u00f4ng kh\u1ea3 thi.<\/p>\n

V\u00ec v\u1eady, theo b\u00e0 Y\u1ebfn, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea7n th\u1ed1ng nh\u1ea5t b\u1ea3o l\u00e3nh thanh to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong ph\u01b0\u01a1ng th\u1ee9c L\/C m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3ng vai tr\u00f2 ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh th\u01b0 t\u00edn d\u1ee5ng thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng\u00a0c\u1ea5p t\u00edn d\u1ee5ng<\/strong><\/a>\u00a0(kh\u00f4ng ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng k\u00fd qu\u1ef9\/c\u00f3 k\u00fd qu\u1ef9 \u0111\u1ee7 ho\u1eb7c kh\u00f4ng \u0111\u1ee7 100% gi\u00e1 tr\u1ecb L\/C). C\u00e1c kho\u1ea3n ph\u00ed L\/C li\u00ean quan \u0111\u1ebfn cam k\u1ebft b\u1ea3o l\u00e3nh thanh to\u00e1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

C\u00f2n lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng: “Thu thu\u1ebf v\u1edbi L\/C, n\u1ebfu n\u00f3i m\u1ed9t c\u1ee5m L\/C th\u00ec v\u1eeba \u0111\u00fang lu\u1eadt v\u1eeba tr\u00e1i lu\u1eadt. \u0110\u00fang v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 thanh to\u00e1n v\u00e0 sai v\u1edbi ph\u1ea7n t\u00edn d\u1ee5ng, trong khi \u0111\u00f3 L\/C l\u00e0 th\u01b0 t\u00edn d\u1ee5ng. M\u1eb7c d\u00f9 kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n v\u1eabn c\u00f2n nhi\u1ec1u r\u1eafc r\u1ed1i, ch\u00fang ta n\u00ean b\u00f3c t\u00e1ch nghi\u1ec7p v\u1ee5 v\u00e0 gi\u1ea3i quy\u1ebft. Ng\u00e0nh thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng c\u1ea7n ng\u1ed3i l\u1ea1i c\u00f9ng nhau v\u00e0 b\u00f3c t\u00e1ch ra, c\u00e1i g\u00ec thu c\u00e1i g\u00ec kh\u00f4ng cho r\u00f5 r\u00e0ng.”<\/em><\/p>\n

\u0110\u1ea1i di\u1ec7n ng\u00e0nh Thu\u1ebf, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng – V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p l\u1edbn, T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1ea5n m\u1ea1nh: N\u1ebfu n\u00f3i n\u0103n b\u1ea3n s\u1ed1 1606 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n thu li\u00ean quan nghi\u1ec7p v\u1ee5 L\/C b\u1ea5t k\u1ec3 c\u00f3 b\u1ea3o l\u00e3nh hay kh\u00f4ng c\u00f3 b\u1ea3o l\u00e3nh \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2011 l\u00e0 ch\u01b0a \u0111\u00fang. \u00d4ng Ph\u1ee5ng cho r\u1eb1ng qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng cho th\u1ea5y s\u1ef1 kh\u00f4ng th\u1ed1ng nh\u1ea5t trong nh\u1eadn th\u1ee9c c\u0169ng nh\u01b0 th\u1ef1c thi. C\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng m\u1ed7i n\u01a1i th\u1ef1c hi\u1ec7n m\u1ed9t kh\u00e1c. Do \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng r\u00e0 so\u00e1t xem c\u00e1c ng\u00e2n h\u00e0ng \u0111ang th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn h\u1ecd th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

\u201cHi\u1ec7n t\u1ea1i, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c ng\u00e2n h\u00e0ng \u0111ang c\u00f9ng nhau xem l\u1ea1i, ph\u1ea7n n\u00e0o g\u1eafn v\u1edbi t\u00edn d\u1ee5ng th\u00ec khoanh l\u1ea1i kh\u00f4ng ph\u1ea3i n\u1ed9p, ph\u1ea7n n\u00e0o g\u1eafn v\u1edbi thanh to\u00e1n th\u00ec n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng,\u201d \u00f4ng Ph\u1ee5ng n\u00f3i.\/.<\/p>\n

Minh Th\u00fay (Vietnam+)<\/strong><\/p>\n

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

Vietnam<\/em>+ (Kinh t\u1ebf) 17-5-2021 (96\/1.780):<\/em><\/p>\n

https:\/\/www.vietnamplus.vn\/truy-thu-thue-vat-tu-2011-doi-voi-thu-tin-dung-chuyen-la-co-that\/713263.vnp<\/em><\/a>\\<\/em>","protected":false},"excerpt":{"rendered":"

(VN+) – L\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng cho r\u1eb1ng vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ed3i t\u1ed1 truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C s\u1ebd g\u00e2y r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 b\u1ea5t h\u1ee3p l\u00fd cho c\u1ea3 ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p. \u1ea2nh minh h\u1ecda. (Ngu\u1ed3n: PV\/Vietnam+) Sau khi T\u1ed5ng c\u1ee5c Thu\u1ebf […]<\/p>\n","protected":false},"author":1,"featured_media":7234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.732. C\u00f3 n\u00ean truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng? - 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\/vi\/2-732-co-nen-truy-thu-thue-gia-tri-gia-tang-voi-hoat-dong-thu-tin-dung\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.732. C\u00f3 n\u00ean truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VN+) – L\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng cho r\u1eb1ng vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ed3i t\u1ed1 truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C s\u1ebd g\u00e2y r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 b\u1ea5t h\u1ee3p l\u00fd cho c\u1ea3 ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p. \u1ea2nh minh h\u1ecda. 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