{"id":7916,"date":"2021-05-12T14:16:40","date_gmt":"2021-05-12T07:16:40","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7916"},"modified":"2022-02-22T14:19:15","modified_gmt":"2022-02-22T07:19:15","slug":"2-727-thue-dich-vu-thu-tin-dung-dang-la-ganh-nang-cho-doanh-nghiep-xuat-khau","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-727-thue-dich-vu-thu-tin-dung-dang-la-ganh-nang-cho-doanh-nghiep-xuat-khau\/","title":{"rendered":"2.727. Thu\u1ebf d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng \u0111ang l\u00e0 g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"

(KTVN) – \u00c1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hay kh\u00f4ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng v\u1eabn \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 tranh lu\u1eadn gi\u1eefa doanh nghi\u1ec7p, ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf\u2026<\/strong><\/h4>\n

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T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn “Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng”<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, ng\u00e0y 22\/4\/2020, B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u00e3 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: t\u1eeb th\u1eddi \u0111i\u1ec3m Lu\u1eadt C\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010 c\u00f3 hi\u1ec7u l\u1ef1c (t\u1eeb 1\/1\/2011) th\u01b0 t\u00edn d\u1ee5ng (L\/C) l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n (theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 4 Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010).<\/p>\n

Nh\u01b0 v\u1eady, giao d\u1ecbch L\/C s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. 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, \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2011.<\/p>\n

T\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn “Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng” ng\u00e0y 11\/5, \u00f4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng, T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam (VNBA) cho r\u1eb1ng, quy \u0111\u1ecbnh n\u00e0y 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.<\/p>\n

\u00d4ng H\u00f9ng ph\u00e2n t\u00edch, theo Quy t\u1eafc v\u00e0 Th\u1ef1c h\u00e0nh th\u1ed1ng nh\u1ea5t T\u00edn d\u1ee5ng ch\u1ee9ng t\u1eeb (UCP 600), L\/C l\u00e0 cam k\u1ebft thanh to\u00e1n\/b\u1ea3o l\u00e3nh c\u1ee7a ng\u00e2n h\u00e0ng, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng thanh to\u00e1n \u0111\u00fang h\u1ea1n th\u00ec ng\u00e2n h\u00e0ng ph\u1ea3i cho vay b\u1eaft bu\u1ed9c.<\/p>\n

V\u00ec v\u1eady, v\u1ec1 b\u1ea3n ch\u1ea5t, L\/C l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng. N\u00ean khi c\u00e1c ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh L\/C \u0111\u1ec1u ph\u1ea3i th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 c\u1ee7a kh\u00e1ch h\u00e0ng theo \u0111\u00fang quy tr\u00ecnh, b\u1ea3o l\u00e3nh, cho vay,… Do \u0111\u00f3, ph\u1ea7n l\u1edbn c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi kh\u00f4ng \u00e1p d\u1ee5ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 L\/C. Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed.<\/p>\n

Ph\u1ea7n l\u1edbn c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi kh\u00f4ng \u00e1p d\u1ee5ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 L\/C. Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed.<\/p>\n

Chuy\u00ean gia t\u00e0i ch\u00ednh Nguy\u1ec5n Tr\u00ed Hi\u1ebfu c\u0169ng \u0111\u1ed3ng t\u00ecnh, tr\u00ean b\u00ecnh di\u1ec7n qu\u1ed1c t\u1ebf, \u0111i\u1ec3n h\u00ecnh l\u00e0 M\u1ef9, kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng L\/C.<\/p>\n

Theo quan \u0111i\u1ec3m c\u1ee7a \u00f4ng Hi\u1ebfu, L\/C v\u1eeba l\u00e0 cung c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 v\u1eeba l\u00e0 thanh to\u00e1n. \u201cNh\u01b0 khi giao d\u1ecbch v\u1edbi nh\u00e0 nh\u1eadp kh\u1ea9u c\u1ee7a Nh\u1eadt, doanh nghi\u1ec7p th\u00f4ng qua ng\u00e2n h\u00e0ng m\u1edf L\/C. Trong tr\u01b0\u1eddng h\u1ee3p L\/C n\u00e0y l\u00e0 m\u1ed9t lo\u1ea1i b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng thay v\u00ec ng\u00e2n h\u00e0ng ph\u1ea3i ph\u00e1t th\u01b0 b\u1ea3o l\u00e3nh cho nh\u00e0 xu\u1ea5t kh\u1ea9u. N\u1ebfu nh\u00e0 xu\u1ea5t kh\u1ea9u kh\u00f4ng tr\u1ea3 ti\u1ec1n ho\u1eb7c h\u00e0ng th\u00ec ng\u00e2n h\u00e0ng tr\u1ea3. Nh\u01b0 v\u1eady ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i cho vay ti\u1ec1n m\u00e0 cho vay uy t\u00edn”, \u00f4ng Hi\u1ebfu d\u1eabn ch\u1ee9ng.<\/p>\n

H\u01a1n n\u1eefa, trong n\u01b0\u1edbc, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay \u0111\u1ec1u quy \u0111\u1ecbnh th\u01b0 t\u00edn d\u1ee5ng l\u00e0 nghi\u1ec7p v\u1ee5 l\u01b0\u1ee1ng t\u00ednh. T\u1ee9c, v\u1eeba l\u00e0 h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng (tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh\/x\u00e1c nh\u1eadn th\u01b0 t\u00edn d\u1ee5ng…), v\u1eeba l\u00e0 ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n (khi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n nh\u01b0 th\u00f4ng b\u00e1o th\u01b0 t\u00edn d\u1ee5ng, chuy\u1ec3n nh\u01b0\u1ee3ng th\u01b0 t\u00edn d\u1ee5ng\u2026).<\/p>\n

Kh\u00f4ng ch\u1ec9 v\u1eady, theo \u00f4ng H\u00f9ng, vi\u1ec7c y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng r\u00e0 so\u00e1t \u0111\u1ec3 n\u1ed9p 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, t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p.<\/p>\n

Ch\u01b0a k\u1ec3, v\u1edbi kho\u1ea3ng th\u1eddi gian 10 n\u0103m (t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay) \u0111\u00e3 c\u00f3 r\u1ea5t nhi\u1ec1u thay \u0111\u1ed5i. C\u00f3 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 v\u00e0 h\u1ecd c\u0169ng kh\u00f4ng th\u1ec3 \u1ee9ng ti\u1ec1n ra \u0111\u1ec3 n\u1ed9p thay cho doanh nghi\u1ec7p.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI c\u0169ng th\u1eeba nh\u1eadn, thu thu\u1ebf v\u1edbi L\/C n\u1ebfu ph\u00e2n t\u00edch c\u1ee5m t\u1eeb \u201cL\/C\u201d 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.<\/em><\/p>\n

\u201cKh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n c\u1ee7a \u201cL\/C\u201d v\u1eabn c\u00f2n nhi\u1ec1u r\u1eafc r\u1ed1i. Ch\u00fang ta n\u00ean b\u00f3c t\u00e1ch nghi\u1ec7p v\u1ee5 \u0111\u1ec3 gi\u1ea3i quy\u1ebft. Ng\u00e0nh thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng c\u1ea7n ng\u1ed3i l\u1ea1i, c\u00f9ng nhau b\u00f3c t\u00e1ch xem c\u00e1i g\u00ec thu, c\u00e1i g\u00ec kh\u00f4ng. Thu ph\u1ea3i \u0111\u00fang v\u00e0 kh\u00f4ng thi\u1ebfu m\u1ed9t \u0111\u1ed3ng, c\u0169ng nh\u01b0 kh\u00f4ng \u0111\u00fang th\u00ec kh\u00f4ng th\u1ec3 truy thu d\u00f9 ch\u1ec9 m\u1ed9t \u0111\u1ed3ng”.<\/em><\/p>\n

Lu\u1eadt s\u01b0\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/strong>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em><\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ed3ng t\u00ecnh, c\u1ea7n l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m L\/C l\u00e0 g\u00ec. B\u1edfi hi\u1ec7n nay c\u00f3 hai c\u00e1ch hi\u1ec3u v\u1ec1 L\/C. M\u1ed9t b\u00ean coi l\u00e0 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, m\u1ed9t b\u00ean coi \u0111\u00e2y l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh.<\/p>\n

L\/C ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 thanh to\u00e1n th\u00ec ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u01b0 t\u00edn d\u1ee5ng m\u00e0 t\u00ednh ch\u1ea5t b\u1ea3o l\u00e3nh th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. N\u00f3i nh\u01b0 v\u1eady c\u00f3 ngh\u0129a, vi\u1ec7c g\u1ed9p c\u1ea3 2 \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf l\u00e0 kh\u00f4ng kh\u00e1ch quan.<\/p>\n

Do \u0111\u00f3, \u201cc\u1ea7n ph\u1ea3i t\u00e1ch ra hai ph\u1ea7n: L\/C \u0111\u1ec3 thanh to\u00e1n th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf, L\/C mang t\u00ednh ch\u1ea5t \u0111\u1ec3 b\u1ea3o l\u00e3nh an to\u00e0n trong thanh to\u00e1n th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, b\u00e0 C\u00fac ki\u1ebfn ngh\u1ecb.<\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi c\u00e1c \u00fd ki\u1ebfn tr\u00ean, b\u00e0 Tr\u00fac Nguy\u1ec5n, \u0111\u1ea1i di\u1ec7n 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) \u0111\u1ec1 xu\u1ea5t, \u0111\u00e1nh thu\u1ebf hay kh\u00f4ng \u0111\u00e1nh thu\u1ebf L\/C c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u k\u1ef9. Ch\u00fang ta n\u00ean tham kh\u1ea3o th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

\u0110\u1ea1i di\u1ec7n VBF c\u0169ng cho r\u1eb1ng, kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi lu\u1eadt thu\u1ebf ch\u01b0a r\u00f5. N\u1ebfu lu\u1eadt thu\u1ebf thay \u0111\u1ed5i, n\u00ean \u00e1p d\u1ee5ng ngay l\u00fac th\u1eddi \u0111i\u1ec3m lu\u1eadt thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh. Ngo\u00e0i ra, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 thu\u1ebf gi\u00e1n thu. N\u00ean vi\u1ec7c truy t\u00ecm l\u1ea1i c\u00e1c doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n chung do d\u1ecbch b\u1ec7nh l\u00e0 g\u00e1nh n\u1eb7ng cho to\u00e0n ng\u00e0nh kinh t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n

H\u01b0\u01a1ng Loan<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n

Kinh<\/em> t\u1ebf Vi\u1ec7t Nam (T\u00e0i ch\u00ednh) 12-5-2021:<\/em><\/p>\n

https:\/\/vneconomy.vn\/thue-dich-vu-thu-tin-dung-dang-la-ganh-nang-cho-doanh-nghiep-xuat-khau.htm<\/em><\/a><\/p>\n

(124\/1.150)<\/em>","protected":false},"excerpt":{"rendered":"

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