{"id":7927,"date":"2021-05-12T12:26:57","date_gmt":"2021-05-12T05:26:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7927"},"modified":"2022-02-24T10:40:59","modified_gmt":"2022-02-24T03:40:59","slug":"2-725-truy-thu-thue-vat-voi-l-c-ngan-hang-kho-thue-kho-doanh-nghiep-ban-khoan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-725-truy-thu-thue-vat-voi-l-c-ngan-hang-kho-thue-kho-doanh-nghiep-ban-khoan\/","title":{"rendered":"2.725. Truy thu thu\u1ebf VAT v\u1edbi L\/C: Ng\u00e2n h\u00e0ng kh\u1ed5, thu\u1ebf kh\u00f3, doanh nghi\u1ec7p b\u0103n kho\u0103n"},"content":{"rendered":"

(\u0110T) – Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i loay hoay trong th\u1ebf k\u1eb9t h\u01a1n m\u1ed9t n\u0103m nay v\u00ec vi\u1ec7c truy thu thu\u1ebf v\u1edbi nghi\u1ec7p v\u1ee5 Th\u01b0 t\u00edn d\u1ee5ng (L\/C), do NHNN v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00e1p g\u1ee1 kh\u00f3.<\/strong><\/h4>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
NHNN thi\u1ebfu h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 nghi\u1ec7p v\u1ee5 L\/C<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u00e2n h\u00e0ng<\/strong><\/a>\u00a0hoang mang v\u00ec b\u1ecb truy thu thu\u1ebf VAT 10 n\u0103m v\u1edbi nghi\u1ec7p v\u1ee5 L\/C<\/strong><\/p>\n

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 \u0111\u00e3 \u0111\u1ec1 c\u1eadp t\u1edbi v\u01b0\u1edbng m\u1eafc l\u1edbn nh\u1ea5t hi\u1ec7n nay trong vi\u1ec7c n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

C\u00e2u chuy\u1ec7n phi l\u00fd nh\u01b0ng l\u1ea1i c\u00f3 th\u1eadt \u0111ang di\u1ec5n ra v\u00e0 g\u00e2y \u1ed3n \u00e0o h\u01a1n m\u1ed9t n\u0103m nay: m\u1eb7c d\u00f9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec1u kh\u00f4ng thay \u0111\u1ed5i nhi\u1ec1u n\u0103m nay, song t\u1eeb th\u00e1ng 4\/2020, B\u1ed9\u00a0T\u00e0i ch\u00ednh<\/a>\u00a0(T\u1ed5ng c\u1ee5c thu\u1ebf) y\u00eau c\u1ea7u truy thu thu\u1ebf VAT v\u1edbi nghi\u1ec7p v\u1ee5 L\/C. \u0110\u00e1ng n\u00f3i, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng l\u00e0 t\u1eeb khi Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 c\u00f3 hi\u1ec7u l\u1ef1c (1\/1\/2011), t\u1ee9c b\u1ecb truy thu thu\u1ebf\u00a0 10 n\u0103m, theo v\u0103n b\u1ea3n s\u1ed1 1606\/TCT-DNL c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

\u00d4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng, T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i ng\u00e2n h\u00e0ng cho r\u1eb1ng, h\u1ea7u h\u1ebft c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec1u kh\u00f4ng thu thu\u1ebf VAT v\u1edbi d\u1ecbch v\u1ee5 L\/C. Quy \u0111\u1ecbnh tr\u00ean c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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\u00a0doanh nghi\u1ec7p<\/a>, v\u00ec thu\u1ebf GTGT l\u00e0 thu\u1ebf gi\u00e1n thu (thu t\u1eeb kh\u00e1ch h\u00e0ng). N\u1ebfu ng\u00e0nh thu\u1ebf \u00e1p d\u1ee5ng thu\u1ebf n\u00e0y, ng\u00e2n h\u00e0ng l\u1ea1i ph\u1ea3i thu t\u1eeb doanh nghi\u1ec7p, l\u00e0m t\u0103ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

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 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\/kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i, 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. Ch\u01b0a k\u1ec3, chi ph\u00ed m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i b\u1ecf ra \u0111\u1ec3 b\u00f3c t\u00e1ch, k\u00ea khai, t\u00ednh to\u00e1n ngu\u1ed3n d\u1eef li\u1ec7u kh\u1ed5ng l\u1ed3 10 n\u0103m nay l\u00e0 r\u1ea5t l\u1edbn, v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng \u0111\u00e3 ti\u1ebfn h\u00e0nh\u00a0M&a<\/a>\u00a0l\u1ea1i c\u00e0ng kh\u00f3 kh\u0103n\u2026<\/p>\n

Kh\u00f4ng ch\u1ec9 ng\u00e2n h\u00e0ng k\u00eau kh\u00f3, m\u00e0 b\u1ea3n th\u00e2n doanh nghi\u1ec7p – \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf cho ng\u00e2n h\u00e0ng n\u1ebfu ng\u00e2n h\u00e0ng b\u1ecb truy thu thu\u1ebf VAT v\u1edbi d\u1ecbch v\u1ee5 L\/C \u2013 c\u0169ng r\u1ea5t b\u0103n kho\u0103n.<\/p>\n

B\u00e0 Ph\u1ea1m B\u00edch H\u1ed3ng, Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh T\u1ed5ng c\u00f4ng ty May 10 cho hay, c\u00f4ng ty s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 L\/C t\u1eeb ng\u00e2n h\u00e0ng l\u00e0 r\u1ea5t l\u1edbn. Khi ng\u00e2n h\u00e0ng n\u1ed9p thu\u1ebf VAT \u0111\u1ea7u ra h\u1ed9 cho doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p l\u1ea1i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o.<\/p>\n

N\u1ebfu ng\u00e2n h\u00e0ng b\u1ecb truy thu VAT v\u1edbi d\u1ecbch v\u1ee5 L\/C 10 n\u0103m v\u00e0 truy thu t\u1eeb doanh nghi\u1ec7p, doanh nghi\u1ec7p sau \u0111\u00f3 l\u1ea1i ph\u1ea3i ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. C\u00f3 ngh\u0129a l\u00e0, trong \u201cth\u01b0\u01a1ng v\u1ee5\u201d n\u00e0y, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c th\u00eam m\u1ed9t \u0111\u1ed3ng (v\u00ec ng\u00e2n h\u00e0ng n\u1ed9p nh\u01b0ng doanh nghi\u1ec7p l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf) nh\u01b0ng \u201cn\u00fai\u201d th\u1ee7 t\u1ee5c m\u00e0 ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ec3 n\u1ed9p v\u00e0 ho\u00e0n thu\u1ebf 10 n\u0103m l\u1ea1i v\u1ed1n c\u00f9ng l\u1edbn v\u00e0 t\u1ed1n k\u00e9m.<\/p>\n

M\u1ed7i b\u00ean m\u1ed9t c\u00e1ch hi\u1ec3u<\/strong><\/p>\n

Xung quanh nh\u1eefng b\u1ea5t c\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c truy thu thu\u1ebf VAT v\u1edbi d\u1ecbch v\u1ee5 L\/C, \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 (B\u1ed9 T\u00e0i ch\u00ednh)\u00a0gi\u1ea3i th\u00edch, T\u1ed5ng c\u1ee5c thu\u1ebf \u00e1p d\u1ee5ng thu thu\u1ebf VAT v\u1edbi nghi\u1ec7p v\u1ee5 L\/C v\u00ec c\u0103n c\u1ee9 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 20210. C\u1ee5 th\u1ec3, Kho\u1ea3n 15 \u0110i\u1ec1u 4 Lu\u1eadt c\u00e1c TCTD 2010 quy \u0111\u1ecbnh, th\u01b0 t\u00edn d\u1ee5ng l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, do \u0111\u00f3, L\/C thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT theo quy \u0111\u1ecbnh.<\/p>\n

Theo \u00f4ng Ph\u1ee5ng, ng\u00e0nh thu\u1ebf kh\u00f4ng thu th\u1eeba m\u1ed9t \u0111\u1ed3ng, song c\u0169ng kh\u00f4ng th\u1ec3 thu thi\u1ebfu m\u1ed9t h\u00e0o, \u00e1p d\u1ee5ng thu \u0111\u00fang theo c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i “\u0111\u1ee9ng \u1edf v\u1ecb tr\u00ed c\u1ee7a ng\u00e0nh thu\u1ebf” \u0111\u1ec3 hi\u1ec3u.<\/p>\n

Tuy v\u1eady, Hi\u1ec7p h\u1ed9i ng\u00e2n h\u00e0ng v\u00e0 \u0111\u1ea1i di\u1ec7n NHNN cho r\u1eb1ng, T\u1ed5ng C\u1ee5c thu\u1ebf \u0111ang hi\u1ec3u ch\u01b0a \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Kho\u1ea3n 15, \u0110i\u1ec1u 4 tr\u00ean n\u00ean \u0111\u01b0\u1ee3c hi\u1ec3u theo h\u01b0\u1edbng: trong c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n c\u00f3 L\/C ch\u1ee9 kh\u00f4ng ph\u1ea3i L\/C \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n.<\/p>\n

Theo \u00f4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ng\u00e2n h\u00e0ng t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay \u0111\u1ec1u quy \u0111\u1ecbnh th\u01b0 t\u00edn d\u1ee5ng (L\/C) l\u00e0 nghi\u1ec7p v\u1ee5 l\u01b0\u1ee1ng t\u00ednh, v\u1eeba l\u00e0 h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng\u00a0<\/strong>(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 (L\/C), chuy\u1ec3n nh\u01b0\u1ee3ng th\u01b0 t\u00edn d\u1ee5ng (L\/C) v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c (kh\u00f4ng cam k\u1ebft thanh to\u00e1n.<\/p>\n

C\u1ee5 th\u1ec3, theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 (Kho\u1ea3n 14 \u0110i\u1ec1u 4 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 98) th\u00ec c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m: cho vay, chi\u1ebft kh\u1ea5u, cho thu\u00ea t\u00e0i ch\u00ednh, bao thanh to\u00e1n, b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c sau khi \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p thu\u1eadn; T\u1ea1i Kho\u1ea3n 11 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0\u00a0 22\/2019\/TT-NHNN ng\u00e0y 15\/11\/2019\u00a0 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u1ec1 \u201cqui \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u201d th\u00ec \u201cC\u1ea5p t\u00edn d\u1ee5ng l\u00e0 vi\u1ec7c TCTD…. B\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng, Cam k\u1ebft ph\u00e1t h\u00e0nh d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u01b0 t\u00edn d\u1ee5ng ch\u1ee9ng t\u1eeb (L\/C)\u2026\u201d.<\/p>\n

Ngo\u00e0i ra, Kho\u1ea3n 15 \u0110i\u1ec1u 4 Lu\u1eadt c\u00e1c TCTD quy \u0111\u1ecbnh: \u201cCung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n qua t\u00e0i kho\u1ea3n l\u00e0 vi\u1ec7c cung \u1ee9ng ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n; th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thanh to\u00e1n s\u00e9c; th\u1ebb ng\u00e2n h\u00e0ng…; Th\u01b0 t\u00edn d\u1ee5ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00e1c cho kh\u00e1ch h\u00e0ng th\u00f4ng qua t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng\u201d. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 trong cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n c\u00f3 lo\u1ea1i h\u00ecnh th\u01b0 t\u00edn d\u1ee5ng (L\/C) ch\u1ee9 kh\u00f4ng ph\u1ea3i th\u01b0 t\u00edn d\u1ee5ng (L\/C) l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n.<\/p>\n

Nh\u01b0 v\u1eady, b\u1ea3n ch\u1ea5t m\u00e2u thu\u1eabn gi\u1eefa c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 ng\u00e0nh thu\u1ebf v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf VAT v\u1edbi d\u1ecbch v\u1ee5 L\/C l\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a d\u1ecbch v\u1ee5 n\u00e0y. Ng\u00e0nh thu\u1ebf coi L\/C l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n trong khi ng\u00e0nh ng\u00e2n h\u00e0ng cho r\u1eb1ng, L\/C l\u00e0 nghi\u1ec7p v\u1ee5 l\u01b0\u1ee1ng t\u00ednh.<\/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, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt n\u01b0\u1edbc ta c\u00f2n kh\u00e1 r\u1ed1i r\u1eafm n\u00ean b\u00ean n\u00e0o c\u0169ng c\u00f3 c\u00e1i l\u00fd. Theo \u00f4ng \u0110\u1ee9c, c\u1ea7n b\u00f3c t\u00e1ch L\/C ra \u0111\u1ec3 thu thu\u1ebf v\u00e0 kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng truy thu.<\/em><\/p>\n

D\u1eb9p b\u1edbt “c\u00e1i t\u00f4i” \u0111\u1ec3 g\u1ee1 kh\u00f3 cho ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p<\/strong><\/p>\n

T\u1ea1i bu\u1ed5i T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn “Thu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng” chi\u1ec1u nay, \u0111\u1ea1i di\u1ec7n V\u1ee5 t\u00edn d\u1ee5ng c\u00e1c ng\u00e0nh\u00a0kinh t\u1ebf<\/a>\u00a0(NHNN) cho r\u1eb1ng, NHNN \u0111\u00e3 t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn, \u0111\u1ec1 xu\u1ea5t quan \u0111i\u1ec3m v\u00e0 g\u1eedi sang B\u1ed9 T\u00e0i ch\u00ednh t\u1eeb 29\/3\/2021, hi\u1ec7n \u0111ang ch\u1edd B\u1ed9 T\u00e0i ch\u00ednh cho \u00fd ki\u1ebfn \u0111\u1ec3 t\u00ecm gi\u1ea3i ph\u00e1p g\u1ee1 kh\u00f3 cho doanh nghi\u1ec7p, ng\u00e2n h\u00e0ng.<\/p>\n

Tuy nhi\u00ean, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng th\u1eb3ng th\u1eafn cho r\u1eb1ng, nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn v\u01b0\u1edbng m\u1eafc tr\u00ean l\u00e0 do NHNN kh\u00f4ng \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Theo \u00f4ng Ph\u1ee5ng, ph\u00eda NHNN, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, c\u1ea7n ph\u1ea3i \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, n\u1ebfu d\u1ecbch v\u1ee5 L\/C l\u00e0 l\u01b0\u1ee1ng t\u00ednh th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n n\u00eau r\u00f5 \u0111\u1ec3 ng\u00e0nh thu\u1ebf c\u00f3 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng.<\/p>\n

\u00d4ng Ph\u1ee5ng c\u0169ng cho r\u1eb1ng, v\u0103n b\u1ea3n c\u1ee7a NHNN g\u1eedi sang B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1, song c\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y kh\u00f4ng ch\u00ednh x\u00e1c. B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng bao gi\u1edd \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 truy thu thu\u1ebf h\u1ed3i t\u1ed1, m\u00e0 do ng\u00e2n h\u00e0ng ch\u01b0a th\u1ef1c hi\u1ec7n th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/p>\n

\u201cR\u00f5 r\u00e0ng, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, trong \u0111\u00f3 c\u00f3 B\u1ed9 t\u00e0i ch\u00ednh v\u00e0 NHNN ph\u1ea3i th\u1ef1c s\u1ef1 c\u1ea7u th\u1ecb, kh\u00f4ng \u0111\u1eb7t n\u1eb7ng c\u00e1i t\u00f4i xem ai ban h\u00e0nh v\u0103n b\u1ea3n \u0111\u00fang – sai m\u00e0 ph\u1ea3i th\u1ef1c s\u1ef1 \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 chi ph\u00ed x\u00e3 h\u1ed9i, chi ph\u00ed tu\u00e2n th\u1ee7 \u0111\u1ec3 \u0111\u1eb7t l\u00ean b\u00e0n c\u00e2n, t\u00ecm c\u00e1ch th\u00e1o g\u1ee1 \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng kh\u1ed5 s\u1edf. Hai b\u1ed9 ph\u1ea3i ng\u1ed3i l\u1ea1i v\u1edbi nhau, quy \u0111\u1ecbnh n\u00e0o ch\u01b0a r\u00f5 th\u00ec ph\u1ea3i l\u00e0m r\u00f5 \u0111\u1ec3 th\u00e1o g\u1ee1 cho doanh nghi\u1ec7p tr\u00ean c\u00e1c nguy\u00ean t\u1eafc: th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, t\u00ednh l\u1ecbch s\u1eed, chi ph\u00ed x\u00e3 h\u1ed9i\u2026\u201d, \u00f4ng Ph\u1ee5ng n\u00f3i.<\/p>\n

C\u0169ng theo \u00f4ng Ph\u1ee5ng, ng\u00e0nh thu\u1ebf lu\u00f4n c\u00f3 tinh th\u1ea7n c\u1ea7u th\u1ecb, ti\u1ebfp thu. Hi\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 tr\u00ecnh b\u00e1o c\u00e1o l\u00ean l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111ang ch\u1edd \u00fd ki\u1ebfn, tuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh L\/C n\u00e0o l\u00e0 t\u00edn d\u1ee5ng, L\/C n\u00e0o l\u00e0 thanh to\u00e1n. V\u00ec v\u1eady, NHNN v\u1eabn ph\u1ea3i c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng th\u1ec3 l\u00e0m thay.<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng cho r\u1eb1ng, mong mu\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 kh\u00f4ng thu thu\u1ebf VAT v\u1edbi nghi\u1ec7p v\u1ee5 L\/C gi\u1ed1ng th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng, \u0111\u1ec1 ngh\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ed3i t\u1ed1.<\/p>\n

Ngo\u00e0i ra, \u00f4ng H\u00f9ng c\u0169ng \u0111\u1ec1 ngh\u1ecb NHNN c\u1ea7n c\u00f3 quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u1ec1 nghi\u1ec7p v\u1ee5 L\/C \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng C\u1ee5c Thu\u1ebf c\u00f3 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng. Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u1edbi NHNN \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, gi\u1ea3m th\u1ee7 t\u1ee5c v\u00e0 c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p.<\/p>\n

Th\u00f9y Li\u00ean<\/em><\/strong><\/p>\n

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

\u0110\u1ea7u t\u01b0 (Ng\u00e2n h\u00e0ng) 12-5-2021:<\/em><\/p>\n

https:\/\/baodautu.vn\/truy-thu-thue-vat-voi-lc-ngan-hang-kho-thue-kho-doanh-nghiep-ban-khoan-d142708.html<\/em><\/a><\/p>\n

(48\/1.737<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110T) – Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i loay hoay trong th\u1ebf k\u1eb9t h\u01a1n m\u1ed9t n\u0103m nay v\u00ec vi\u1ec7c truy thu thu\u1ebf v\u1edbi nghi\u1ec7p v\u1ee5 Th\u01b0 t\u00edn d\u1ee5ng (L\/C), do NHNN v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00e1p g\u1ee1 kh\u00f3. NHNN thi\u1ebfu h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 nghi\u1ec7p v\u1ee5 L\/C Ng\u00e2n h\u00e0ng\u00a0hoang mang v\u00ec […]<\/p>\n","protected":false},"author":1,"featured_media":7928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.725. Truy thu thu\u1ebf VAT v\u1edbi L\/C: Ng\u00e2n h\u00e0ng kh\u1ed5, thu\u1ebf kh\u00f3, doanh nghi\u1ec7p b\u0103n kho\u0103n - 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\/2-725-truy-thu-thue-vat-voi-l-c-ngan-hang-kho-thue-kho-doanh-nghiep-ban-khoan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.725. 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NHNN thi\u1ebfu h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 nghi\u1ec7p v\u1ee5 L\/C Ng\u00e2n h\u00e0ng\u00a0hoang mang v\u00ec […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-725-truy-thu-thue-vat-voi-l-c-ngan-hang-kho-thue-kho-doanh-nghiep-ban-khoan\/\" \/>\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=\"2021-05-12T05:26:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-24T03:40:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/47.png\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"377\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"13 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-725-truy-thu-thue-vat-voi-l-c-ngan-hang-kho-thue-kho-doanh-nghiep-ban-khoan\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-725-truy-thu-thue-vat-voi-l-c-ngan-hang-kho-thue-kho-doanh-nghiep-ban-khoan\\\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"2.725. 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