{"id":7930,"date":"2021-05-12T11:30:17","date_gmt":"2021-05-12T04:30:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7930"},"modified":"2022-02-22T14:33:21","modified_gmt":"2022-02-22T07:33:21","slug":"2-724-ap-thue-gia-tri-gia-tang-10-doi-voi-thu-tin-dung-vuong-mac-van-chua-duoc-thao-bo","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-724-ap-thue-gia-tri-gia-tang-10-doi-voi-thu-tin-dung-vuong-mac-van-chua-duoc-thao-bo\/","title":{"rendered":"2.724. \u00c1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng: V\u01b0\u1edbng m\u1eafc v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c th\u00e1o b\u1ecf"},"content":{"rendered":"<h4><strong>(\u0110TCK) &#8211; Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf theo th\u00f4ng l\u1ec7 cho th\u1ea5y, ph\u1ea7n l\u1edbn kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C), m\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f3 t\u00ednh thu\u1ebf tr\u1ef1c thu v\u1edbi ho\u1ea1t \u0111\u1ed9ng L\/C nh\u01b0 Th\u00e1i Lan, Trung Qu\u1ed1c. Bangladesh, nh\u01b0ng ch\u1ec9 v\u1edbi L\/C nh\u1eadp kh\u1ea9u ch\u1ee9 kh\u00f4ng thu thu\u1ebf v\u1edbi L\/C xu\u1ea5t kh\u1ea9u.<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7918 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/44-450x286.jpg\" alt=\"\" width=\"450\" height=\"286\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/44-450x286.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/44-768x488.jpg 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/44.jpg 800w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>T\u1ea1i bu\u1ed5i To\u1ea1 \u0111\u00e0m \u201cThu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng\u201d t\u1ed5 ch\u1ee9c chi\u1ec1u 11\/5 \u0111\u1ec1 c\u1eadp V\u0103n b\u1ea3n s\u1ed1 1606\/TCT-DNL ng\u00e0y 22\/4\/2020 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n<p>Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf 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 TCTD 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 TCTD 2010), do v\u1eady s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh, n\u00ean \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u1ee5c thu\u1ebf r\u00e0 so\u00e1t h\u01b0\u1edbng d\u1eabn c\u00e1c TCTD 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 GTGT.<\/p>\n<p>Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 tr\u00ean, b\u00e0 Ph\u00f9ng Nguy\u1ec5n H\u1ea3i Y\u1ebfn, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c Vietcombank cho r\u1eb1ng, ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu \u1edf 3 m\u1ea3ng: 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 th\u1ebf. V\u1ec1 d\u1ecbch v\u1ee5 thanh to\u00e1n, b\u00e0 Y\u1ebfn cho bi\u1ebft, c\u0169ng \u0111\u01b0a 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.<\/p>\n<p>\u201cKh\u00f4ng th\u1ec3 quy ngay L\/C 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\u201d, b\u00e0 Y\u1ebfn n\u00eau quan \u0111i\u1ec3m.<\/p>\n<p>Theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf, ch\u00fang ta 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. C\u1ea7n l\u00e0m r\u00f5 c\u00e1ch hi\u1ec3u \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a ra khuy\u1ebfn ngh\u1ecb.<\/p>\n<p>Theo b\u00e0 C\u00fac, L\/C ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 thanh to\u00e1n th\u00ec ch\u1ecbu thu\u1ebf GTGT, 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. Do v\u1eady vi\u1ec7c g\u1ed9p c\u1ea3 2 \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf l\u00e0 kh\u00f4ng kh\u00e1ch quan.<\/p>\n<p>\u201cT\u00f4i mong mu\u1ed1n, b\u00e2y gi\u1edd ch\u00fang ta xem x\u00e9t l\u1ea1i v\u0103n b\u1ea3n. N\u1ebfu h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ng\u00e2n h\u00e0ng ch\u01b0a hi\u1ec3u r\u00f5 th\u00ec c\u00e1c b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i, x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc. B\u00e0n l\u1ea1i trong ho\u1ea1t \u0111\u1ed9ng L\/C t\u1eeb kh\u00e1i ni\u1ec7m \u0111\u1ec3 t\u00e1ch ra, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 theo \u0111\u00f3 \u0111\u1ec3 t\u00ednh to\u00e1n\u201d, b\u00e0 C\u00fac n\u00f3i.<\/p>\n<p>Nguy\u1ec5n Tr\u00ed Hi\u1ebfu, chuy\u00ean gia t\u00e0i ch\u00ednh n\u00eau quan \u0111i\u1ec3m, L\/C v\u1eeba l\u00e0 cung c\u1ea5p t\u00edn d\u1ee5ng v\u1eeba l\u00e0 thanh to\u00e1n. \u201cV\u00ed d\u1ee5, t\u00f4i mu\u1ed1n giao d\u1ecbch v\u1edbi nh\u00e0 nh\u1eadp kh\u1ea9u c\u1ee7a Nh\u1eadt, doanh nghi\u1ec7p n\u00e0y th\u00f4ng qua ng\u00e2n h\u00e0ng r\u1ed3i m\u1edf L\/C. Trong tr\u01b0\u1eddng h\u1ee3p L\/C n\u00e0y l\u00e0 L\/C b\u1ea3o l\u00e3nh, \u0111\u00f3 l\u00e0 m\u1ed9t lo\u1ea1i 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 \u0111\u1ec3 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. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i cho vay ti\u1ec1n m\u00e0 cho vay uy t\u00edn\u201d, \u00f4ng Hi\u1ebfu d\u1eabn ch\u1ee9ng.<\/p>\n<p><em>C\u00f3 m\u1eb7t t\u1ea1i bu\u1ed5i To\u1ea1 \u0111\u00e0m, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho bi\u1ebft, h\u1ec7 th\u1ed1ng lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng v\u1eabn c\u00f2n nhi\u1ec1u r\u1eafc r\u1ed1i.<\/em><\/p>\n<p><em>\u201cThu thu\u1ebf v\u1edbi L\/C, n\u1ebfu c\u1ee9 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\u201d, lu\u1eadt s\u01b0 \u0110\u1ee9c nh\u1eadn \u0111\u1ecbnh.<\/em><\/p>\n<p>\u00d4ng Nguy\u1ec5n Xu\u00e2n B\u1eafc, V\u1ee5 ph\u00f3 V\u1ee5 t\u00edn d\u1ee5ng c\u00e1c ng\u00e0nh kinh t\u1ebf, NHNN cho bi\u1ebft, c\u00e2u chuy\u1ec7n thu thu\u1ebf GTGT v\u1edbi L\/C \u0111\u1eb7t ra l\u00e2u v\u00e0 c\u00f3 nhi\u1ec1u cu\u1ed9c h\u1ecdp di\u1ec5n ra \u1edf c\u00e1c c\u1ea5p. \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c c\u1ee7a c\u00e1c b\u00ean.<\/p>\n<p><em>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<p><strong><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c.<\/em><\/strong><\/p>\n<p>Quan \u0111i\u1ec3m c\u1ee7a NHNN cho r\u1eb1ng 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. \u0110\u00e2y l\u00e0 th\u01b0 t\u00edn d\u1ee5ng, kh\u00f4ng ph\u1ea3i th\u01b0 thanh to\u00e1n. B\u1ea3n ch\u1ea5t t\u00edn d\u1ee5ng kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn. Nh\u01b0 nhi\u1ec1u chuy\u00ean gia \u0111\u00e3 ph\u00e2n t\u00edch, ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng mang t\u00ednh ch\u1ea5t b\u1ea3o l\u00e3nh, trung gian gi\u1eefa ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u v\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u.<\/p>\n<p>\u201cV\u00ec sao c\u1ea7n L\/C m\u00e0 kh\u00f4ng d\u00f9ng thanh to\u00e1n, b\u1edfi v\u00ec trong quan h\u1ec7 thanh to\u00e1n qu\u1ed1c t\u1ebf, khi ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u v\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ch\u01b0a tin t\u01b0\u1edfng l\u1eabn nhau, ch\u01b0a hi\u1ec3u bi\u1ebft, kh\u00f4ng \u0111\u1ee7 uy t\u00edn c\u1ea7n trung gian \u0111\u1ee9ng gi\u1eefa \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i. B\u1ea3n ch\u1ea5t c\u1ee7a L\/C l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh trung gian gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n. V\u00e0 khi qu\u00e1 tr\u00ecnh l\u00e0m \u0103n gi\u1eefa hai b\u00ean c\u00f3 s\u1ef1 tin t\u01b0\u1edfng s\u1ebd chuy\u1ec3n sang h\u00ecnh th\u1ee9c \u0111\u01a1n gi\u1ea3n h\u01a1n\u201d, \u00f4ng B\u1eafc n\u00f3i.<\/p>\n<p>T\u1ea1i sao \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 L\/C l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n? \u00d4ng B\u1eafc cho bi\u1ebft, NHNN \u0111\u00e3 l\u1ea7n l\u1ea1i c\u00e1c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u00ean c\u00f3 tr\u00edch d\u1eabn Kho\u1ea3n 15, \u0110i\u1ec1u 4, Lu\u1eadt C\u00e1c TCTD cung c\u1ea5p d\u1ecbch v\u1ee5 thanh to\u00e1n qua t\u00e0i kho\u1ea3n l\u00e0\u2026 th\u01b0 t\u00edn d\u1ee5ng.<\/p>\n<p>&#8220;N\u1ebfu m\u1ed5 x\u1ebb c\u00e2u ch\u1eef c\u1ee7a lu\u1eadt, theo t\u00f4i, ch\u00fang ta ph\u1ea3i hi\u1ec3u trong cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n c\u00f3 lo\u1ea1i h\u00ecnh th\u01b0 t\u00edn d\u1ee5ng ch\u1ee9 kh\u00f4ng th\u1ec3 hi\u1ec3u ng\u01b0\u1ee3c l\u1ea1i. V\u1ec1 m\u1eb7t c\u00e2u ch\u1eef, trong cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n c\u00f3 L\/C ch\u1ee9 kh\u00f4ng ph\u1ea3i ng\u01b0\u1ee3c l\u1ea1i&#8221;, \u00f4ng B\u1eafc n\u00f3i.<\/p>\n<p>&#8220;V\u1ec1 m\u1eb7t c\u01a1 s\u1edf ph\u00e1p l\u00fd, ch\u00fang ta \u0111\u00e3 tr\u00edch d\u1eabn Kho\u1ea3n 15, \u0110i\u1ec1u 4, Lu\u1eadt TCTD 2010, tuy nhi\u00ean, n\u1ebfu tr\u00edch d\u1eabn \u0111i\u1ec1u n\u00e0y th\u00ec ch\u01b0a \u0111\u1ea7y \u0111\u1ee7. Ch\u00fang ta c\u00f2n \u0111i\u1ec1u kh\u00e1c c\u0169ng t\u1ea1i Lu\u1eadt TCTD nh\u01b0 Kho\u1ea3n 4, \u0110i\u1ec1u 14 hay nh\u01b0 Kho\u1ea3n 3, \u0110i\u1ec1u 98 c\u1ee7a Lu\u1eadt T\u00edn d\u1ee5ng. V\u00e0 NHNN ch\u1ea5p thu\u1eadn b\u1eb1ng r\u1ea5t nhi\u1ec1u v\u0103n b\u1ea3n v\u00e0 g\u1ea7n \u0111\u00e2y nh\u1ea5t l\u00e0 Th\u00f4ng t\u01b0 22\/NHNN&#8221;, \u00f4ng B\u1eafc n\u00f3i th\u00eam.<\/p>\n<p>C\u0169ng theo \u00f4ng B\u1eafc, Lu\u1eadt T\u00edn d\u1ee5ng v\u00e0 Lu\u1eadt C\u00e1c TCTD 2010 kh\u00f4ng h\u1ec1 ph\u1ee7 nh\u1eadn b\u1ea3n ch\u1ea5t l\u01b0\u1ee1ng t\u00ednh c\u1ee7a L\/C v\u00e0 b\u1ea3n ch\u1ea5t n\u00e0y kh\u00f4ng thay \u0111\u1ed5i. Ch\u00fang ta kh\u00f4ng th\u1ec3 hi\u1ec3u Lu\u1eadt C\u00e1c TCTD 2010 ph\u1ee7 nh\u1eadn b\u1ea3n ch\u1ea5t t\u00edn d\u1ee5ng c\u1ee7a L\/C v\u00e0 cho r\u1eb1ng L\/C ch\u1ec9 l\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n. Ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng v\u1eabn ti\u1ebfp t\u1ee5c 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. C\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt c\u0169ng \u0111i theo m\u1ea1ch \u0111\u00f3. C\u00f3 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 c\u1ee7a NHNN c\u0169ng theo m\u1ea1ch quy \u0111\u1ecbnh L\/C l\u00e0 ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh ch\u1ea5t l\u01b0\u1ee1ng t\u00ednh.<\/p>\n<p>\u00d4ng B\u1eafc cho bi\u1ebft, c\u00e1c ng\u00e2n h\u00e0ng hi\u1ec7n nay v\u1eabn th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac C\u00f4ng v\u0103n 11754. C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, khi Lu\u1eadt C\u00e1c TCTD ra \u0111\u1eddi th\u00ec c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt nh\u01b0 C\u00f4ng v\u0103n n\u00e0y t\u1ef1 h\u1ebft hi\u1ec7u l\u1ef1c, t\u1ee9c l\u00e0 kh\u00f4ng c\u1ea7n ban h\u00e0nh v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a 11754. Tuy nhi\u00ean, n\u1ebfu Lu\u1eadt C\u00e1c TCTD ra \u0111\u1eddi nh\u01b0ng kh\u00f4ng ph\u1ee7 nh\u1eadn t\u00ednh ch\u1ea5t l\u01b0\u1ee1ng t\u00ednh c\u1ee7a L\/C, n\u00ean C\u00f4ng v\u0103n 11754 v\u1eabn \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n<p>\u201cCh\u00fang t\u00f4i \u0111\u1ec1 ngh\u1ecb kh\u00f4ng truy thu thu\u1ebf t\u1eeb 2010 v\u00ec nhi\u1ec1u l\u00fd do. N\u1ebfu th\u1ef1c hi\u1ec7n theo V\u0103n b\u1ea3n 1606\/TCT-DNL c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 t\u00e1c \u0111\u1ed9ng, b\u1ea5t c\u1eadp. B\u1edfi thu\u1ebf GTGT 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\u201d, \u00f4ng B\u1eafc n\u00f3i.<\/p>\n<p>C\u0169ng theo \u00f4ng B\u1eafc, m\u1ed9t \u0111i\u1ec3m n\u1eefa 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 TCTD n\u1ebfu kh\u00f4ng thu \u0111\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p c\u0169ng ph\u1ea3i t\u1ef1 b\u1ecf ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n ho\u00e0n thu\u1ebf&#8230; c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu.<\/p>\n<p>\u201cCh\u00ednh ph\u1ee7 \u0111ang n\u1ed7 l\u1ef1c ch\u1ec9 \u0111\u1ea1o c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng kinh doanh, t\u0103ng c\u01b0\u1eddng thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, do \u0111\u00f3 n\u1ebfu b\u00e2y gi\u1edd \u00e1p d\u1ee5ng th\u00ec \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh c\u1ea1nh tranh c\u1ee7a qu\u1ed1c gia. \u0110\u1ec1 ngh\u1ecb c\u00e1c b\u1ed9, ng\u00e0nh ng\u1ed3i l\u1ea1i t\u00ecm h\u01b0\u1edbng th\u00e1o g\u1ee1 thu\u1eadn l\u1ee3i nh\u1ea5t \u0111\u1ec3 tham m\u01b0u l\u00ean Ch\u00ednh ph\u1ee7 \u0111\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00f4ng qua gi\u1ea3i ph\u00e1p gi\u1ea3i quy\u1ebft h\u00e0i h\u00f2a l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean\u201d, \u00f4ng B\u1eafc n\u00f3i.<\/p>\n<p><strong>Nhu\u1ec7 M\u1eabn<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><em>\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n (T\u00e0i ch\u00ednh) 12-5-2021:<\/em><\/p>\n<p><a href=\"https:\/\/tinnhanhchungkhoan.vn\/ap-thue-gia-tri-gia-tang-10-doi-voi-thu-tin-dung-vuong-mac-van-chua-duoc-thao-bo-post269031.html\"><em>https:\/\/tinnhanhchungkhoan.vn\/ap-thue-gia-tri-gia-tang-10-doi-voi-thu-tin-dung-vuong-mac-van-chua-duoc-thao-bo-post269031.html<\/em><\/a><\/p>\n<p><em>(149\/1.593)<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110TCK) &#8211; Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf theo th\u00f4ng l\u1ec7 cho th\u1ea5y, ph\u1ea7n l\u1edbn kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C), m\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f3 t\u00ednh thu\u1ebf tr\u1ef1c thu v\u1edbi ho\u1ea1t \u0111\u1ed9ng L\/C nh\u01b0 Th\u00e1i Lan, Trung Qu\u1ed1c. Bangladesh, nh\u01b0ng ch\u1ec9 v\u1edbi L\/C nh\u1eadp kh\u1ea9u ch\u1ee9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7930","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>2.724. \u00c1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng: V\u01b0\u1edbng m\u1eafc v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c th\u00e1o b\u1ecf - 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\/2-724-ap-thue-gia-tri-gia-tang-10-doi-voi-thu-tin-dung-vuong-mac-van-chua-duoc-thao-bo\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.724. \u00c1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng: V\u01b0\u1edbng m\u1eafc v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c th\u00e1o b\u1ecf[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110TCK) &#8211; Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf theo th\u00f4ng l\u1ec7 cho th\u1ea5y, ph\u1ea7n l\u1edbn kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng (L\/C), m\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f3 t\u00ednh thu\u1ebf tr\u1ef1c thu v\u1edbi ho\u1ea1t \u0111\u1ed9ng L\/C nh\u01b0 Th\u00e1i Lan, Trung Qu\u1ed1c. 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