{"id":7936,"date":"2021-05-11T14:38:01","date_gmt":"2021-05-11T07:38:01","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=7936"},"modified":"2022-02-22T14:40:42","modified_gmt":"2022-02-22T07:40:42","slug":"2-722-tranh-luan-trai-chieu-ve-viec-thu-thue-thu-tin-dung","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-722-tranh-luan-trai-chieu-ve-viec-thu-thue-thu-tin-dung\/","title":{"rendered":"2.722. Tranh lu\u1eadn tr\u00e1i chi\u1ec1u v\u1ec1 vi\u1ec7c thu thu\u1ebf th\u01b0 t\u00edn d\u1ee5ng"},"content":{"rendered":"

(Tin247) – Sau khi T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) c\u00f3 quy\u1ebft \u0111\u1ecbnh thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng (L\/C), c\u00e1c chuy\u00ean gia, ng\u01b0\u1eddi trong cu\u1ed9c v\u00e0 c\u1ea3 \u0111\u1ea1i di\u1ec7n ng\u00e2n h\u00e0ng \u0111\u1ec1u c\u00f3 \u00fd ki\u1ebfn.<\/strong><\/h4>\n

T\u1ea1i T\u1ecda \u0111\u00e0m “Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng” do T\u1ea1p ch\u00ed Di\u1ec5n \u0111\u00e0n doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c chi\u1ec1u nay (11\/5), v\u1ea5n \u0111\u1ec1 thu thu\u1ebf v\u1edbi L\/C l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1edbi v\u1edbi nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i ng\u01b0\u1ee3c.<\/p>\n

Lo ng\u1ea1i h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch<\/strong><\/p>\n

Theo \u00f4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng – T\u1ed5ng Th\u01b0 k\u00fd hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng VNBA, v\u0103n b\u1ea3n s\u1ed1 1606\/TCT-DNL c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 22\/4\/2020 ch\u1ec9 \u0111\u1ea1o c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng: T\u1eeb th\u1eddi \u0111i\u1ec3m Lu\u1eadt C\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010 (Lu\u1eadt CTCTD 2010) c\u00f3 hi\u1ec7u l\u1ef1c (t\u1eeb 1\/1\/2011) th\u01b0 t\u00edn d\u1ee5ng l\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, do v\u1eady s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (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 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.<\/p>\n

\"\"<\/p>\n

\u00d4ng Nguy\u1ec5n Qu\u1ed1c H\u00f9ng, T\u1ed5ng Th\u01b0 k\u00fd hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng VNBA t\u1ea1i T\u1ecda \u0111\u00e0m (\u1ea2nh DDDN)<\/p>\n

Quy \u0111\u1ecbnh tr\u00ean \u0111\u01b0\u1ee3c cho 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.<\/p>\n

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 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 nh\u01b0 hi\u1ec7n nay, 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

T\u1ea1i T\u1ecda \u0111\u00e0m, b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac – Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf – cho r\u1eb1ng: 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 l\u1ea1i coi \u0111\u00e2y l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh.<\/p>\n

C\u0169ng theo b\u00e0 C\u00fac, 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. 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>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf<\/em><\/p>\n

“T\u00f4i mong mu\u1ed1n, b\u00e2y gi\u1edd ch\u00fang ta xem x\u00e9t l\u1ea1i v\u0103n b\u1ea3n, h\u01b0\u1edbng d\u1eabn t\u1ed5ng c\u1ee5c thu\u1ebf t\u00e0i ch\u00ednh, 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.<\/p>\n

L\/C \u0111\u1ec3 thanh to\u00e1n ph\u1ea3i ch\u1ecbu thu\u1ebf, L\/C mang t\u00ednh ch\u1ea5t \u0111\u1ec3 b\u1ea3o l\u00e3nh qua \u0111\u00f3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ea3o l\u00e3nh an to\u00e0n trong thanh to\u00e1n th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea5p t\u00edn d\u1ee5ng, l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n v\u0103n b\u1ea3n kh\u00f4ng ch\u1ec9 L\/C chung m\u00e0 ph\u1ea3i t\u00e1ch ra hai ph\u1ea7n, nh\u01b0 v\u1eady c\u00f3 th\u1ec3 s\u1ebd th\u1ed1ng nh\u1ea5t h\u01a1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n” – b\u00e0 C\u00fac ki\u1ebfn ngh\u1ecb.<\/p>\n

\u0110\u00fang nh\u01b0ng c\u0169ng… sai<\/strong><\/p>\n

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 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

“N\u0103m 1958, ch\u00fang ta quy \u0111\u1ecbnh L\/C l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n. Nh\u01b0ng \u0111\u1ec3 thanh to\u00e1n \u0111\u01b0\u1ee3c c\u1ea7n nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n m\u1edbi ra \u0111\u01b0\u1ee3c thanh to\u00e1n L\/C. 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” – L.S \u0110\u1ee9c cho bi\u1ebft.<\/em><\/p>\n

\"\"<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI t\u1ea1i T\u1ecda \u0111\u00e0m (\u1ea2nh DDDN)<\/em><\/p>\n

Theo \u00f4ng \u0110\u1ee9c: “\u0110\u00fang \u1edf \u0111\u00e2y l\u00e0 \u0111\u00fang v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 thanh to\u00e1n, c\u00f2n 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

T\u1ea1i T\u1ecda \u0111\u00e0m, chuy\u00ean gia t\u00e0i ch\u00ednh Nguy\u1ec5n Tr\u00ed Hi\u1ebfu cho r\u1eb1ng, L\/C v\u1eeba l\u00e0 cung c\u1ea5p t\u00edn d\u1ee5ng m\u00e0 v\u1eeba l\u00e0 thanh to\u00e1n.<\/p>\n

“V\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” – \u00f4ng Hi\u1ebfu d\u1eabn ch\u1ee9ng.<\/p>\n

T.S Nguy\u1ec5n Tr\u00ed Hi\u1ebfu, chuy\u00ean gia T\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng t\u1ea1i T\u1ecda \u0111\u00e0m<\/p>\n

C\u0169ng theo \u00f4ng Hi\u1ebfu, hi\u1ec7n t\u1ea1i, L\/C c\u00f3 lo\u1ea1i kh\u00f4ng h\u1ee7y ho\u1eb7c c\u00f3 th\u1ec3 h\u1ee7y ngang. N\u1ebfu m\u1edf t\u00edn d\u1ee5ng h\u1ee7y ngang th\u00ec ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 kh\u00f4ng tr\u1ea3 ti\u1ec1n v\u00e0 d\u1eebng giao d\u1ecbch b\u1ea5t k\u1ef3 l\u00fac n\u00e0o n\u00ean ch\u1ec9 nh\u1eefng t\u00edn d\u1ee5ng kh\u00f4ng h\u1ee7y ngang m\u1edbi \u0111\u01b0\u1ee3c xem l\u00e0 t\u00edn d\u1ee5ng.<\/p>\n

V\u1ec1 c\u00e2u h\u1ecfi, t\u00edn d\u1ee5ng th\u01b0 c\u00f3 ph\u1ea3i l\u00e0 thanh to\u00e1n kh\u00f4ng? \u00d4ng Hi\u1ebfu cho r\u1eb1ng, \u0111\u00e2y l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n, h\u00ecnh th\u1ee9c thanh to\u00e1n.<\/p>\n

“N\u1ebfu ch\u00fang ta c\u00f4ng nh\u1eadn L\/C c\u00f3 2 c\u1ea5u ph\u1ea7n, n\u1ebfu \u1edf h\u00ecnh th\u1ee9c kh\u00f4ng h\u1ee7y ngang th\u00ec l\u1ec7 ph\u00ed chia nh\u01b0 th\u1ebf n\u00e0o? T\u00f4i v\u00ed d\u1ee5, L\/C \u0111\u00f3 c\u00f3 gi\u00e1 100USD th\u00ec t\u1ec9 l\u1ec7 nh\u01b0 n\u00e0o? \u1ede M\u1ef9, kh\u00f4ng c\u1ea7n tr\u1ea3 thanh to\u00e1n. C\u00f2n \u1edf Vi\u1ec7t Nam, n\u1ebfu ph\u1ea3i tr\u1ea3 GTGT l\u00e0 10% th\u00ec t\u00f4i cho r\u1eb1ng n\u00ean chia \u0111\u00f4i, 50% cho t\u00edn d\u1ee5ng, 50% cho thanh to\u00e1n” – \u00f4ng Hi\u1ebfu n\u00f3i.<\/p>\n

An Linh<\/strong><\/p>\n

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

Tin<\/em> 247 (Kinh t\u1ebf) 11-5-2021:<\/em><\/p>\n

https:\/\/www.tin247.com\/tranh-luan-trai-chieu-ve-viec-thu-thue-thu-tin-dung-3-28744600.html<\/em><\/a><\/p>\n

(170\/1.094)<\/em>","protected":false},"excerpt":{"rendered":"

(Tin247) – Sau khi T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) c\u00f3 quy\u1ebft \u0111\u1ecbnh thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u01b0 t\u00edn d\u1ee5ng (L\/C), c\u00e1c chuy\u00ean gia, ng\u01b0\u1eddi trong cu\u1ed9c v\u00e0 c\u1ea3 \u0111\u1ea1i di\u1ec7n ng\u00e2n h\u00e0ng \u0111\u1ec1u c\u00f3 \u00fd ki\u1ebfn. T\u1ea1i T\u1ecda \u0111\u00e0m “Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0 t\u00edn d\u1ee5ng” […]<\/p>\n","protected":false},"author":1,"featured_media":7937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-7936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.722. Tranh lu\u1eadn tr\u00e1i chi\u1ec1u v\u1ec1 vi\u1ec7c thu thu\u1ebf th\u01b0 t\u00edn d\u1ee5ng - 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\/2-722-tranh-luan-trai-chieu-ve-viec-thu-thue-thu-tin-dung\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.722. 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