{"id":7923,"date":"2021-05-12T13:19:59","date_gmt":"2021-05-12T06:19:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7923"},"modified":"2022-02-24T10:40:34","modified_gmt":"2022-02-24T03:40:34","slug":"2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/","title":{"rendered":"2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d"},"content":{"rendered":"

(CT) – Ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C) ph\u1ea3i thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111ang g\u00e2y tranh c\u00e3i trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c ng\u00e0nh Thu\u1ebf \u201ch\u1ed3i t\u1ed1\u201d, truy thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C trong 10 n\u0103m n\u0103m qua t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD) v\u00e0 kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p.<\/strong><\/h4>\n

Kh\u00f4ng kh\u1ea3 thi khi truy thu thu\u1ebf d\u1ecbch v\u1ee5 L\/C<\/strong><\/p>\n

T\u1ea1i T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn “Thu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng” di\u1ec5n ra chi\u1ec1u 11\/5, \u00f4ng Ho\u00e0ng Quang Ph\u00f2ng – Ph\u00f3 Ch\u1ee7 t\u1ecbch Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) – cho bi\u1ebft: 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. Trong nhi\u1ec1u n\u0103m qua, c\u00e1c TCTD v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 theo quy tr\u00ecnh n\u00e0y.<\/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: 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 TCTD 2010, do v\u1eady s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT. Theo \u0111\u00f3, c\u00e1c kho\u1ea3n thu li\u00ean quan nghi\u1ec7p v\u1ee5 L\/C ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2011.\u00a0\u201c\u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf t\u1edbi c\u00e1c TCTD v\u00e0 ch\u00ednh doanh nghi\u1ec7p\u201d,<\/em>\u00a0Ph\u00f3 Ch\u1ee7 t\u1ecbch VCCI nh\u1ea5n m\u1ea1nh.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u00d4ng Ho\u00e0ng Quang Ph\u00f2ng – Ph\u00f3 Ch\u1ee7 t\u1ecbch VCCI – ph\u00e1t bi\u1ec3u t\u1ea1i t\u1ecda \u0111\u00e0m<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00d4ng Ph\u00f2ng n\u00eau d\u1eabn ch\u1ee9ng, v\u1ec1 ph\u00eda c\u00e1c TCTD, \u0111i\u1ec1u khi\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng lo l\u1eafng nh\u1ea5t hi\u1ec7n nay l\u00e0 kh\u1ea3 n\u0103ng b\u1ecb \u201ch\u1ed3i t\u1ed1\u201d. 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 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb L\/C ph\u00e1t sinh t\u1eeb ng\u00e0y 1\/1\/2011. C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u0169ng b\u0103n kho\u0103n do b\u1ea3n ch\u1ea5t thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu, n\u00ean vi\u1ec7c \u201ch\u1ed3i t\u1ed1\u201d, truy thu thu\u1ebf n\u00e0y \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 ra g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c TCTD v\u00e0 ch\u00ednh doanh nghi\u1ec7p.<\/p>\n

Ph\u00e1t bi\u1ec3u t\u1ea1i to\u1ea1 \u0111\u00e0m, \u00f4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng – T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng (VNBA) – cho bi\u1ebft: Hi\u1ec7n 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 GTGT c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 L\/C nh\u01b0: Singapore, Malaysia, Indonesia, H\u00e0n Qu\u1ed1c, Australia, UK, EU. Ngo\u00e0i ra c\u00f3 m\u1ed9t s\u1ed1 qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u00e1p thu\u1ebf tr\u1ef1c ti\u1ebfp (thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 L\/C (kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf GTGT) nh\u01b0: Th\u00e1i Lan, Philippines, Trung Qu\u1ed1c, \u0110\u00e0i Loan.<\/p>\n

Theo \u00f4ng H\u00f9ng, vi\u1ec7c T\u1ed5ng c\u1ee5c Thu\u1ebf thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C l\u00e0 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 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 s\u1ebd thu thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p, l\u00e0m t\u0103ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu n\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 ph\u00e1t sinh t\u1eeb \u0111\u1ea7u n\u0103m 2011 \u0111\u1ebfn nay cho ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch. \u0110i\u1ec1u n\u00e0y, t\u1ea1o g\u00e1nh n\u1eb7ng r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh \u0111\u1ea1i d\u1ecbch Covid-19 di\u1ec5n bi\u1ebfn ng\u00e0y c\u00e0ng 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

\u201cTrong 10 n\u0103m qua \u0111\u00e3 c\u00f3 r\u1ea5t nhi\u1ec1u thay \u0111\u1ed5i, v\u00ec v\u1eady theo VNBA, 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\u00e1c TCTD c\u0169ng kh\u00f4ng th\u1ec3 \u1ee9ng ti\u1ec1n ra \u0111\u1ec3 n\u1ed9p thay cho doanh nghi\u1ec7p\u201d<\/em>\u00a0– T\u1ed5ng Th\u01b0 k\u00fd VNBA nh\u1ea5n m\u1ea1nh.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u00d4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng – T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng – ph\u00e1t bi\u1ec3u t\u1ea1i to\u1ea1 \u0111\u00e0m<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m v\u00e0 nh\u00ecn nh\u1eadn d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 th\u1ef1c t\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng, b\u00e0 Ph\u00f9ng Nguy\u1ec5n H\u1ea3i Y\u1ebfn – Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c Ng\u00e2n h\u00e0ng TMCP Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam – chia s\u1ebb: C\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn L\/C m\u00e0 c\u00e1c TCTD \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng trong giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00e2y theo bi\u1ec3u ph\u00ed c\u00f4ng b\u1ed1 t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m thu ph\u00ed, kh\u1ea3 n\u0103ng \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c kh\u00e1ch h\u00e0ng n\u1ed9p b\u1ed5 sung thu\u1ebf GTGT do quy \u0111\u1ecbnh l\u1ea1i thu\u1ebf su\u1ea5t l\u00e0 r\u1ea5t kh\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c TCTD, n\u1ed9p b\u1ed5 sung thu\u1ebf, ph\u1ea1t k\u00ea khai sai v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf GTGT v\u1edbi s\u1ed1 ti\u1ec1n r\u1ea5t l\u1edbn. Ph\u1ea1t k\u00ea khai sai v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng c\u00f3 ngu\u1ed3n ph\u00f9 h\u1ee3p \u0111\u1ec3 th\u1ef1c hi\u1ec7n\u2026<\/p>\n

D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n T\u1ed5ng c\u00f4ng ty May 10 cho bi\u1ebft, thu\u1ebf VAT l\u00e0 thu\u1ebf \u0111\u00e1nh v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng, v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Ng\u01b0\u1eddi d\u00f9ng L\/C l\u00e0 doanh nghi\u1ec7p c\u00f2n ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng s\u1ebd kh\u00f4ng d\u00f9ng \u0111\u1ebfn. V\u1edbi L\/C ng\u00e2n h\u00e0ng c\u00f3 ph\u00e1t h\u00e0nh v\u00e0 t\u00ednh thu\u1ebf GTGT th\u00ec doanh nghi\u1ec7p s\u1ebd k\u00ea khai kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o, ng\u00e2n h\u00e0ng thu thu\u1ebf th\u00ec doanh nghi\u1ec7p k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, Nh\u00e0 n\u01b0\u1edbc c\u0169ng kh\u00f4ng gia t\u0103ng ng\u00e2n s\u00e1ch.<\/p>\n

“\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, c\u00f3 \u0111\u1ebfn 80% doanh thu t\u1eeb xu\u1ea5t kh\u1ea9u nh\u01b0 C\u00f4ng ty May 10, ho\u00e0n thu\u1ebf th\u01b0\u1eddng xuy\u00ean trong \u0111\u00f3 chi ph\u00ed ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0 d\u00e0i nh\u1ea5t trong b\u1ea3ng k\u00ea. Do v\u1eady, vi\u1ec7c h\u1ed3i t\u1ed1 thu\u1ebf L\/C s\u1ebd kh\u00f4ng l\u00e0m t\u0103ng th\u00eam ng\u00e2n s\u00e1ch cho qu\u1ed1c gia”, \u0111\u1ea1i di\u1ec7n T\u1ed5ng c\u00f4ng ty May 10 ph\u00e2n t\u00edch.<\/p>\n

T\u00ecm gi\u1ea3i ph\u00e1p h\u00e0i h\u00f2a l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean<\/strong><\/p>\n

T\u1ea1i bu\u1ed5i t\u1ecda \u0111\u00e0m, \u00f4ng 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, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (NHNN) – cho r\u1eb1ng, L\/C l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u201cl\u01b0\u1ee1ng t\u00ednh\u201d v\u1eeba mang t\u00ednh ch\u1ea5t t\u00edn d\u1ee5ng, v\u1eeba mang t\u00ednh ch\u1ea5t thanh to\u00e1n. B\u1ea3n ch\u1ea5t t\u00edn d\u1ee5ng c\u1ee7a L\/C l\u00e0 kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn. L\/C mang b\u1ea3n ch\u1ea5t l\u00e0 b\u1ea3o l\u00e3nh trung gian gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n

V\u1ec1 m\u1eb7t c\u01a1 s\u1edf ph\u00e1p l\u00fd, \u00f4ng B\u1eafc cho r\u1eb1ng, n\u1ebfu ch\u1ec9 tr\u00edch d\u1eabn kho\u1ea3n 15, \u0110i\u1ec1u 4 Lu\u1eadt c\u00e1c TCTD 2010 l\u00e0 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, m\u00e0 c\u1ea7n ph\u1ea3i tr\u00edch d\u1eabn th\u00eam, v\u00ed nh\u01b0: Kho\u1ea3n 4, \u0110i\u1ec1u 14; kho\u1ea3n 3, \u0110i\u1ec1u 98\u2026 c\u0169ng t\u1ea1i Lu\u1eadt c\u00e1c TCTD 2010 th\u00ec m\u1edbi hi\u1ec3u \u0111\u1ea7y \u0111\u1ee7 b\u1ea3n ch\u1ea5t c\u1ee7a nghi\u1ec7p v\u1ee5 L\/C.<\/p>\n

Chi\u1ebfu theo c\u00e1c \u0111i\u1ec1u lu\u1eadt t\u1ea1i Lu\u1eadt c\u00e1c TCTD 2010 th\u00ec Lu\u1eadt c\u00e1c TCTD 2010 kh\u00f4ng ph\u1ee7 nh\u1eadn b\u1ea3n ch\u1ea5t \u201cl\u01b0\u1ee1ng t\u00ednh\u201d c\u1ee7a L\/C. Nh\u01b0 v\u1eady, b\u1ea3n ch\u1ea5t c\u1ee7a L\/C kh\u00f4ng thay \u0111\u1ed5i, c\u00e1c ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng v\u1eabn theo m\u1ea1ch c\u0169 cho r\u1eb1ng: L\/C c\u00f3 hai b\u1ea3n ch\u1ea5t v\u1eeba l\u00e0 c\u1ea5p t\u00edn d\u1ee5ng v\u1eeba l\u00e0 thanh to\u00e1n.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, khi B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 C\u00f4ng v\u0103n 11754\/BTC-CST, c\u00e1c TCTD v\u1eabn th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac c\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 L\/C. \u201cCh\u00fang t\u00f4i \u0111\u1ec1 ngh\u1ecb kh\u00f4ng truy thu thu\u1ebf L\/C t\u1eeb n\u0103m 2010. N\u1ebfu th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n 1606 s\u1ebd t\u0103ng g\u00e1nh n\u1eb7ng cho ng\u00e2n h\u00e0ng. B\u1edfi, n\u1ebfu ph\u1ea3i n\u1ed9p b\u1ed5 sung th\u00ec vi\u1ec7c ph\u1ea3i t\u00ecm l\u1ea1i kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng kh\u1ea3 thi v\u00ec nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1 s\u1ea3n ho\u1eb7c kh\u00f4ng c\u00f2n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng; truy thu thu\u1ebf l\u1ea1i kh\u00e1ch h\u00e0ng t\u1eeb 10 n\u0103m tr\u01b0\u1edbc s\u1ebd t\u1ea1o \u00e1p l\u1ef1c l\u00ean vi\u1ec7c k\u00ea khai v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng; truy thu thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) s\u1ebd t\u0103ng g\u00e1nh n\u1eb7ng cho ng\u00e2n h\u00e0ng trong b\u1ed1i c\u1ea3nh d\u1ecbch Covid-19 v\u1eabn ph\u1ee9c t\u1ea1p\u201d – \u00f4ng B\u1eafc nh\u1ea5n m\u1ea1nh.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
To\u1ea1 \u0111\u00e0m “Thu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng” di\u1ec5n ra d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ef1c tuy\u1ebfn<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 V\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 GTGT 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 GTGT 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 s\u1ef1 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 GTGT. C\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ec1u \u0111ang ph\u1ed1i h\u1ee3p m\u1edf l\u1ea1i s\u1ed5 s\u00e1ch, d\u1eef li\u1ec7u \u0111\u1ec3 ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng L\/C\u201d – \u00f4ng Ph\u1ee5ng cho hay.<\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00e0i h\u00f2a l\u1ee3i \u00edch, c\u00e1c di\u1ec5n gi\u1ea3 \u0111\u1ec1u th\u1ed1ng nh\u1ea5t c\u00e1c b\u00ean c\u1ea7n ng\u1ed3i l\u1ea1i v\u1edbi nhau \u0111\u1ec3 t\u00ecm ra gi\u1ea3i ph\u00e1p \u0111\u1ec3 th\u00e1o g\u1ee1 v\u1ea7n \u0111\u1ec1 n\u00e0y tr\u00ean tinh th\u1ea7n \u0111\u00fang ph\u00e1p lu\u1eadt, \u0111\u00fang th\u1ea9m quy\u1ec1n. \u0110\u1ed3ng th\u1eddi, c\u00e1c b\u00ean (\u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u00e0nh Thu\u1ebf) c\u1ea7n ti\u1ebfp t\u1ee5c l\u1eafng nghe \u0111\u1ec3 c\u00f3 th\u00eam th\u00f4ng tin c\u00f3 quy\u1ebft s\u00e1ch tham m\u01b0u cho B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

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

Ho\u00e0ng Lan<\/strong><\/p>\n

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

C\u00f4ng<\/em> th\u01b0\u01a1ng (Ng\u00e2n h\u00e0ng) 12-5-2021:<\/em><\/p>\n

https:\/\/congthuong.vn\/thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to-156873.html<\/em><\/a><\/p>\n

(96\/1.799)<\/em>","protected":false},"excerpt":{"rendered":"

(CT) – Ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C) ph\u1ea3i thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111ang g\u00e2y tranh c\u00e3i trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c ng\u00e0nh Thu\u1ebf \u201ch\u1ed3i t\u1ed1\u201d, truy thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C trong 10 n\u0103m n\u0103m qua t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh l\u1edbn […]<\/p>\n","protected":false},"author":1,"featured_media":7924,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d - 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-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(CT) – Ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C) ph\u1ea3i thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111ang g\u00e2y tranh c\u00e3i trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c ng\u00e0nh Thu\u1ebf \u201ch\u1ed3i t\u1ed1\u201d, truy thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C trong 10 n\u0103m n\u0103m qua t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh l\u1edbn […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-12T06:19:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-24T03:40:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/45-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"698\" \/>\n\t<meta property=\"og:image:height\" content=\"458\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"14 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d\",\"datePublished\":\"2021-05-12T06:19:59+00:00\",\"dateModified\":\"2022-02-24T03:40:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/\"},\"wordCount\":2739,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/45-1.jpg\",\"articleSection\":[\"Tr\u00edch d\u1eabn\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/\",\"name\":\"[:vi]2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/45-1.jpg\",\"datePublished\":\"2021-05-12T06:19:59+00:00\",\"dateModified\":\"2022-02-24T03:40:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#primaryimage\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/45-1.jpg\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/45-1.jpg\",\"width\":698,\"height\":458},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"(Ti\u1ebfng Vi\u1ec7t) 2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"name\":\"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI\",\"description\":\"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm\",\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"alternateName\":\"anvilaw.com\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\",\"name\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\",\"alternateName\":\"ANVI\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"width\":3493,\"height\":1535,\"caption\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/facebook.com\\\/anvilawfirm\",\"https:\\\/\\\/x.com\\\/anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@lsduc_anvi\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\",\"name\":\"administrator\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"caption\":\"administrator\"},\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/author\\\/administrator\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d[:] - ANVI Law Firm","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d[:] - ANVI Law Firm","og_description":"(CT) – Ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C) ph\u1ea3i thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111ang g\u00e2y tranh c\u00e3i trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c ng\u00e0nh Thu\u1ebf \u201ch\u1ed3i t\u1ed1\u201d, truy thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 L\/C trong 10 n\u0103m n\u0103m qua t\u1ea1o g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh l\u1edbn […]","og_url":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2021-05-12T06:19:59+00:00","article_modified_time":"2022-02-24T03:40:34+00:00","og_image":[{"width":698,"height":458,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/45-1.jpg","type":"image\/jpeg"}],"author":"administrator","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"administrator","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"14 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/"},"author":{"name":"administrator","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b"},"headline":"2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d","datePublished":"2021-05-12T06:19:59+00:00","dateModified":"2022-02-24T03:40:34+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/"},"wordCount":2739,"commentCount":0,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/45-1.jpg","articleSection":["Tr\u00edch d\u1eabn","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/","url":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/","name":"[:vi]2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/45-1.jpg","datePublished":"2021-05-12T06:19:59+00:00","dateModified":"2022-02-24T03:40:34+00:00","breadcrumb":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/45-1.jpg","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/45-1.jpg","width":698,"height":458},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-2-726-thu-thue-gtgt-doi-voi-nghiep-vu-thu-tin-dung-ngan-hang-doanh-nghiep-voi-noi-lo-hoi-to\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"(Ti\u1ebfng Vi\u1ec7t) 2.726. Thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng: Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p v\u1edbi n\u1ed7i lo \u201ch\u1ed3i t\u1ed1\u201d"}]},{"@type":"WebSite","@id":"https:\/\/anvilaw.com\/vi\/#website","url":"https:\/\/anvilaw.com\/vi\/","name":"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI","description":"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm","publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"alternateName":"anvilaw.com","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/anvilaw.com\/vi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/anvilaw.com\/vi\/#organization","name":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm","alternateName":"ANVI","url":"https:\/\/anvilaw.com\/vi\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","width":3493,"height":1535,"caption":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/anvilawfirm","https:\/\/x.com\/anvilawfirm","https:\/\/www.youtube.com\/@anvilawfirm","https:\/\/www.youtube.com\/@lsduc_anvi"]},{"@type":"Person","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b","name":"administrator","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","caption":"administrator"},"url":"https:\/\/anvilaw.com\/vi\/author\/administrator\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/7923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=7923"}],"version-history":[{"count":0,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/7923\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/7924"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=7923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=7923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=7923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}