{"id":7932,"date":"2021-05-11T16:33:32","date_gmt":"2021-05-11T09:33:32","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7932"},"modified":"2022-02-22T14:37:05","modified_gmt":"2022-02-22T07:37:05","slug":"2-723-nen-thu-hay-khong-thu-thue-gtgt-doi-voi-thu-tin-dung","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-723-nen-thu-hay-khong-thu-thue-gtgt-doi-voi-thu-tin-dung\/","title":{"rendered":"2.723. N\u00ean thu hay kh\u00f4ng thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng?"},"content":{"rendered":"<h4>(TCDN) &#8211; 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) hay kh\u00f4ng thu thu\u1ebf GTGT l\u00e0 v\u1ea5n \u0111\u1ec1 tranh c\u00e3i trong th\u1eddi gian g\u1ea7n \u0111\u00e2y.<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7933 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/48-450x338.jpg\" alt=\"\" width=\"450\" height=\"338\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/48-450x338.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/48.jpg 680w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><strong>Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p s\u1ee3 h\u1ed3i t\u1ed1?<\/strong><\/p>\n<p>T\u1ea1i T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn &#8220;Thu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng&#8221; v\u1eeba di\u1ec5n ra chi\u1ec1u nay (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)\u00a0cho bi\u1ebft, 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<p>Vi\u1ec7c n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong r\u1ea5t nhi\u1ec1u n\u0103m. Tuy nhi\u00ean, \u0111\u1ebfn ng\u00e0y 22\/4\/2020,\u00a0<a href=\"https:\/\/taichinhdoanhnghiep.net.vn\/tong-cuc-thue-len-tieng-viec-ra-soat-ke-khai-thue-gtgt-doi-voi-dich-vu-thu-tin-dung-d13251.html\">T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a>\u00a0c\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 GTGT. Theo \u0111\u00f3, to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thu li\u00ean quan nghi\u1ec7p v\u1ee5 th\u01b0 t\u00edn d\u1ee5ng, 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 GTGT k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2011.<\/p>\n<p>\u201c\u0110i\u1ec1u 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\u201d, Ph\u00f3 Ch\u1ee7 t\u1ecbch VCCI nh\u1ea5n m\u1ea1nh.<\/p>\n<p>\u00d4ng Ph\u00f2ng d\u1eabn ch\u1ee9ng, v\u1ec1 ph\u00eda c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \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 h\u1ed3i t\u1ed1. 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 GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tu 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 VAT \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 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p.<\/p>\n<p>D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ng\u00e2n h\u00e0ng, b\u00e0 Ph\u00f9ng Nguy\u1ec5n H\u1ea3i Y\u1ebfn, Ph\u00f3 T\u1ed5ng Ng\u00e2n h\u00e0ng TMCP Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam chia s\u1ebb, \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng, ng\u00e2n h\u00e0ng \u0111\u00e3 c\u00f3 kh\u1ea3o s\u00e1t th\u00ec th\u1ea5y r\u1eb1ng, 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 v\u00e0 gi\u1ea3i th\u00edch b\u1ed5 sung thu\u1ebf GTGT cho kh\u00e1ch h\u00e0ng l\u00e0 kh\u00f4ng kh\u1ea3 thi. B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f2n l\u00e0 th\u1eddi gian ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m, nhi\u1ec1u kh\u00e1ch h\u00e0ng \u0111\u00e3 thay \u0111\u1ed5i.<\/p>\n<p>Theo b\u00e0 Y\u1ebfn, c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn th\u01b0 t\u00edn d\u1ee5ng c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (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<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, &#8220;thu 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&#8221;.<\/em><\/p>\n<p><strong>L\/C l\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u01b0\u1ee1ng t\u00ednh<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7934 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/49-1-450x307.jpg\" alt=\"\" width=\"450\" height=\"307\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/49-1-450x307.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/49-1.jpg 507w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><em>B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac &#8211; Ch\u1ee7 t\u1ecbch VTCA.<\/em><\/p>\n<p>B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac &#8211; Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam (VTCA) cho bi\u1ebft, hi\u1ec7n nay c\u00f3 hai c\u00e1ch hi\u1ec3u v\u1ec1 L\/C. M\u1ed9t b\u00ean coi L\/C l\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, m\u1ed9t b\u00ean coi l\u00e0 h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh.<\/p>\n<p>&#8220;L\/C theo thu\u1eadt ng\u1eef, kh\u00e1i ni\u1ec7m l\u00e0 m\u1ed9t cam k\u1ebft thanh to\u00e1n c\u00f3 \u0111i\u1ec1u ki\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh (ng\u00e2n h\u00e0ng) v\u1edbi \u0111i\u1ec1u ki\u1ec7n b\u00ean th\u1ee5 h\u01b0\u1edfng ph\u1ea3i xu\u1ea5t tr\u00ecnh to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb\u2026 trong \u0111\u1ecbnh ngh\u0129a c\u0169ng c\u00f3 m\u1ed9t ph\u1ea7n n\u00f3i L\/C l\u00e0 b\u1ea3o l\u00e3nh.\u00a0Lu\u1eadt Ng\u00e2n h\u00e0ng quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n nh\u01b0ng th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a\u00a0NHNN\u00a0l\u1ea1i coi L\/C l\u00e0 h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh. V\u1eady 2 \u0111i\u1ec1u \u0111\u00f3 kh\u00e1c nhau&#8221;,\u00a0b\u00e0 C\u00fac n\u00eau ph\u00e2n t\u00edch.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, Ch\u1ee7 t\u1ecbch VTCA cho bi\u1ebft, th\u01b0 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>\u201cCh\u00fang ta c\u1ea7n ph\u1ea3i xem x\u00e9t l\u1ea1i v\u0103n b\u1ea3n, h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, Ng\u00e2n h\u00e0ng m\u00e0 ch\u01b0a hi\u1ec3u c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i cho c\u1ee5 th\u1ec3, x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc. T\u1eeb \u0111\u00f3 c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 theo \u0111\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n\u201d, b\u00e0 C\u00fac ki\u1ebfn ngh\u1ecb.<\/p>\n<p>Trong khi \u0111\u00f3, Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c Vietcombank cho r\u1eb1ng,\u00a0c\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 TCTD trong ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n L\/C m\u00e0 TCTD \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 c\u1ea5p t\u00edn d\u1ee5ng (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). V\u00e0 theo \u0111\u00f3, 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 GTGT.<\/p>\n<p>\u00d4ng 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)\u00a0cho bi\u1ebft, ngay t\u1eeb n\u0103m 2010, nhi\u1ec1u ng\u00e2n h\u00e0ng \u0111\u00e3 ph\u00e2n \u0111\u1ecbnh r\u00f5 trong t\u00edn d\u1ee5ng nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0o l\u00e0 th\u01b0 t\u00edn d\u1ee5ng th\u00ec kh\u00f4ng \u00e1p thu\u1ebf GTGT, c\u00e1i n\u00e0o l\u00e0 d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00e3 k\u00ea khai \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT.<\/p>\n<p>&#8220;Hi\u1ec7n nay ch\u00fang t\u00f4i c\u00f9ng ng\u00e2n h\u00e0ng x\u00e1c \u0111\u1ecbnh th\u01b0 t\u00edn d\u1ee5ng g\u1eafn v\u1edbi v\u1edbi t\u00edn d\u1ee5ng \u0111\u01a1n thu\u1ea7n th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf c\u00f2n nh\u1eefng giao d\u1ecbch li\u00ean quan \u0111\u1ebfn thanh to\u00e1n th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf&#8221;,\u00a0\u00f4ng Ph\u1ee5ng n\u00f3i.<\/p>\n<p>Tuy nhi\u00ean, \u00f4ng Ph\u1ee5ng kh\u1eb3ng \u0111\u1ecbnh, quan \u0111i\u1ec3m c\u1ee7a ng\u00e0nh thu\u1ebf kh\u00f4ng bao gi\u1edd \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 truy thu kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Th\u1eddi gian t\u1edbi, c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc s\u1ebd ng\u1ed3i l\u1ea1i v\u1edbi nhau \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, 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<p><strong>An Nhi\u00ean<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><em>T\u00e0i ch\u00ednh doanh nghi\u1ec7p (Thu\u1ebf &amp; cu\u1ed9c s\u1ed1ng) 11-6-2021:<\/em><\/p>\n<p><a href=\"https:\/\/taichinhdoanhnghiep.net.vn\/nen-thu-hay-khong-thu-thue-gtgt-doi-voi-thu-tin-dung-d20914.html\"><em>https:\/\/taichinhdoanhnghiep.net.vn\/nen-thu-hay-khong-thu-thue-gtgt-doi-voi-thu-tin-dung-d20914.html<\/em><\/a><\/p>\n<p><em>(95\/1.210)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TCDN) &#8211; 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) hay kh\u00f4ng thu thu\u1ebf GTGT l\u00e0 v\u1ea5n \u0111\u1ec1 tranh c\u00e3i trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. Ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p s\u1ee3 h\u1ed3i t\u1ed1? T\u1ea1i T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn &#8220;Thu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng&#8221; v\u1eeba di\u1ec5n ra chi\u1ec1u [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7933,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7932","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>2.723. 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T\u1ea1i T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn &#8220;Thu\u1ebf GTGT v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng&#8221; v\u1eeba di\u1ec5n ra chi\u1ec1u [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-723-nen-thu-hay-khong-thu-thue-gtgt-doi-voi-thu-tin-dung\/\" \/>\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=\"2021-05-11T09:33:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-22T07:37:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/48.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"680\" \/>\n\t<meta property=\"og:image:height\" content=\"510\" \/>\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=\"9 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-723-nen-thu-hay-khong-thu-thue-gtgt-doi-voi-thu-tin-dung\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-723-nen-thu-hay-khong-thu-thue-gtgt-doi-voi-thu-tin-dung\\\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"2.723. 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