{"id":8317,"date":"2020-12-10T11:00:41","date_gmt":"2020-12-10T04:00:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=8317"},"modified":"2022-02-24T09:51:28","modified_gmt":"2022-02-24T02:51:28","slug":"2-662-tranh-cai-giua-grab-va-tai-xe-chua-thong-cach-tinh-thue-moi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-662-tranh-cai-giua-grab-va-tai-xe-chua-thong-cach-tinh-thue-moi\/","title":{"rendered":"2.662. Tranh c\u00e3i gi\u1eefa Grab v\u00e0 t\u00e0i x\u1ebf: Ch\u01b0a th\u00f4ng c\u00e1ch t\u00ednh thu\u1ebf m\u1edbi"},"content":{"rendered":"<h4><strong>(\u0110T) &#8211; Grab \u0111\u00e3 gi\u00e0nh ph\u1ea7n h\u01a1n trong vi\u1ec7c ph\u00e2n chia l\u1ea1i m\u1ee9c chi\u1ebft kh\u1ea5u v\u1edbi t\u00e0i x\u1ebf nh\u1eb1m th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u ra m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Trong khi \u0111\u00f3, hi\u1ec7n ch\u01b0a t\u00ednh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb. C\u1ea3 hai \u0111i\u1ec1u n\u00e0y \u0111ang g\u00e2y thi\u1ec7t th\u00f2i cho t\u00e0i x\u1ebf Grab v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng ph\u1ea3i tr\u1ea3 c\u01b0\u1edbc ph\u00ed cao h\u01a1n cho d\u1ecbch v\u1ee5 n\u00e0y.<\/strong><\/h4>\n<table width=\"590\">\n<tbody>\n<tr>\n<td width=\"590\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8318 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/25-450x287.jpg\" alt=\"\" width=\"450\" height=\"287\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/25-450x287.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/25.jpg 730w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td width=\"590\">Nhi\u1ec1u t\u00e0i x\u1ebf t\u1eaft \u1ee9ng d\u1ee5ng v\u00e0 ki\u1ebfn ngh\u1ecb Grab \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c chi\u1ebft kh\u1ea5u. \u1ea2nh: L\u00ea Ti\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 5\/12\/2020, theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, Grab c\u00f3 tr\u00e1ch nhi\u1ec7m thu h\u1ed9 v\u00e0 n\u1ed9p h\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf, bao g\u1ed3m 3% thu\u1ebf GTGT v\u00e0 1,5% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng v\u1edbi \u0111\u1ed1i t\u00e1c c\u00f3 thu nh\u1eadp t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, v\u00e0 t\u00ednh tr\u00ean ph\u1ea7n doanh thu \u0111\u1ed1i t\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c sau khi tr\u1eeb chi ph\u00ed s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng.<\/p>\n<p>C\u00e1ch thu thu\u1ebf n\u00e0y \u0111\u00e3 thay \u0111\u1ed5i k\u1ec3 t\u1eeb ng\u00e0y 5\/12\/2020 khi Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (Ngh\u1ecb \u0111\u1ecbnh 126) c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng chung cho t\u1ea5t c\u1ea3 c\u00e1c n\u1ec1n t\u1ea3ng k\u1ebft n\u1ed1i, trong \u0111\u00f3 c\u00f3 Grab. Theo \u0111\u00f3, thay v\u00ec t\u00e1ch ri\u00eang t\u00e0i x\u1ebf \u0111\u00f3ng 3% thu\u1ebf GTGT tr\u00ean doanh thu th\u1ef1c nh\u1eadn v\u00e0 doanh nghi\u1ec7p \u0111\u00f3ng 10% thu\u1ebf GTGT tr\u00ean ph\u1ea7n chi\u1ebft kh\u1ea5u nh\u01b0 tr\u01b0\u1edbc, c\u00e1c n\u1ec1n t\u1ea3ng g\u1ecdi xe c\u00f4ng ngh\u1ec7 s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 thu h\u1ed9 10% thu\u1ebf GTGT t\u00ednh tr\u00ean t\u1ed5ng doanh thu ph\u00e1t sinh.<\/p>\n<p>Ngay sau khi quy \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, ng\u00e0y 7\/12, c\u00e1c t\u00e0i x\u1ebf Grab cho bi\u1ebft \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb \u1ee9ng d\u1ee5ng n\u00e0y v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i m\u1ee9c ph\u00e2n chia doanh thu gi\u1eefa t\u00e0i x\u1ebf v\u00e0 Grab.<\/p>\n<p>Theo \u0111\u00f3, t\u1ef7 l\u1ec7 ph\u00e2n chia doanh thu ph\u1ed5 bi\u1ebfn 20%\/80% gi\u1eefa \u1ee9ng d\u1ee5ng Grabbike\/t\u00e0i x\u1ebf tr\u01b0\u1edbc \u0111\u00e2y thay \u0111\u1ed5i th\u00e0nh m\u1ee9c ph\u1ed5 bi\u1ebfn 27,2%\/72,8%. T\u1ee9c l\u00e0, c\u1ee9 100 ngh\u00ecn \u0111\u1ed3ng c\u01b0\u1edbc ph\u00ed, t\u00e0i x\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c 72,8 ngh\u00ecn \u0111\u1ed3ng thay v\u00ec 80 ngh\u00ecn \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. T\u1ef7 l\u1ec7 n\u00e0y c\u0169ng thay \u0111\u1ed5i t\u01b0\u01a1ng t\u1ef1 v\u1edbi \u1ee9ng d\u1ee5ng GrabCar v\u00e0 c\u00e1c \u1ee9ng d\u1ee5ng kh\u00e1c c\u1ee7a Grab. \u0110\u1ed3ng th\u1eddi, c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a \u1ee9ng d\u1ee5ng n\u00e0y c\u0169ng t\u0103ng kho\u1ea3ng 300 \u0111\u1ed3ng &#8211; 1.000 \u0111\u1ed3ng\/km. \u0110\u00e2y l\u00e0 l\u00fd do d\u1eabn \u0111\u1ebfn vi\u1ec7c nhi\u1ec1u t\u00e0i x\u1ebf t\u1eaft \u1ee9ng d\u1ee5ng v\u00e0 ki\u1ebfn ngh\u1ecb Grab \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c chi\u1ebft kh\u1ea5u. Tr\u01b0\u1edbc s\u1ef1 vi\u1ec7c n\u00e0y, Grab cho bi\u1ebft, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y nh\u1eb1m th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126.<\/p>\n<p>Ng\u00e0y 9\/12, T\u1ed5ng c\u1ee5c Thu\u1ebf n\u00eau quan \u0111i\u1ec3m: c\u00e1c t\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh nh\u01b0 Grab, Goviet, Bee\u2026 ph\u1ea3i ti\u1ebfn h\u00e0nh khai thu\u1ebf GTGT cho to\u00e0n b\u1ed9 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh v\u1edbi m\u1ee9c thu\u1ebf l\u00e0 10% v\u00e0 khai thay, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (1,5% n\u1ebfu thu nh\u1eadp v\u01b0\u1ee3t qu\u00e1 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) cho t\u00e0i x\u1ebf h\u1ee3p t\u00e1c v\u1edbi c\u00e1c h\u00e3ng xe c\u00f4ng ngh\u1ec7 n\u00e0y. C\u00e1ch t\u00ednh thu\u1ebf m\u1edbi nh\u1eb1m thu thu\u1ebf GTGT theo \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh. L\u00e1i xe ch\u1ec9 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>Trao \u0111\u1ed5i v\u1edbi B\u00e1o \u0110\u1ea5u th\u1ea7u, \u00f4ng Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c &#8211; T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH K\u1ebf to\u00e1n v\u00e0 T\u01b0 v\u1ea5n thu\u1ebf Tr\u1ecdng T\u00edn ph\u00e2n t\u00edch, gi\u1eefa Grab v\u00e0 t\u00e0i x\u1ebf Grab c\u00f3 m\u1ed1i quan h\u1ec7 h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1c th\u1ecfa thu\u1eadn v\u1ec1 ph\u00e2n chia doanh thu, s\u1ea3n ph\u1ea9m. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia doanh thu, m\u1ed9t trong c\u00e1c b\u00ean ph\u1ea3i c\u1eed ra \u0111\u1ea1i di\u1ec7n \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 126 l\u00e0m r\u00f5 h\u01a1n quy \u0111\u1ecbnh n\u00e0y, gi\u00fap kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 nh\u1eadn h\u00f3a \u0111\u01a1n khi c\u1ea7n, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n<p>V\u1ec1 c\u00e1ch t\u00ednh, theo t\u1ef7 l\u1ec7 ph\u00e2n chia doanh thu ban \u0111\u1ea7u l\u00e0 20%\/80%, v\u1edbi c\u00e1ch t\u00ednh thu\u1ebf GTGT m\u1edbi, t\u1eeb 3% l\u00ean 10% cho ph\u1ea7n doanh thu 80% t\u00e0i x\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec m\u1ee9c chi\u1ebft kh\u1ea5u cho \u1ee9ng d\u1ee5ng t\u0103ng t\u01b0\u01a1ng \u1ee9ng l\u00e0 5,6%. V\u00ec th\u1ebf, n\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00ec t\u1ef7 l\u1ec7 m\u1edbi t\u01b0\u01a1ng \u1ee9ng l\u00e0 25,6%\/74,4% l\u00e0 ph\u00f9 h\u1ee3p. Trong khi \u0111\u00f3, m\u1ee9c chi\u1ebft kh\u1ea5u c\u1ee7a Grab l\u00ean h\u01a1n 27% l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh hi\u1ec7n t\u1ea1i, d\u00f9 \u0111\u00e2y l\u00e0 quy\u1ec1n th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean (Grab v\u00e0 t\u00e0i x\u1ebf) trong giao d\u1ecbch d\u00e2n s\u1ef1. Th\u00eam v\u00e0o \u0111\u00f3, gi\u00e1 c\u01b0\u1edbc Grab \u0111\u01b0\u1ee3c \u0111\u1ea9y t\u0103ng l\u00ean c\u00e0ng cho th\u1ea5y ch\u00ednh s\u00e1ch ph\u00e2n chia c\u01b0\u1edbc n\u00e0y c\u1ea7n xem x\u00e9t l\u1ea1i.<\/p>\n<p>C\u00f2n theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, <em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>, v\u1ec1 c\u01a1 b\u1ea3n, thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u00e1ng l\u1ebd d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 x\u0103ng xe, c\u01b0\u1edbc ph\u00ed c\u1ea7u \u0111\u01b0\u1eddng, b\u1ea3o hi\u1ec3m tr\u01b0\u1edbc khi ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ea7u ra. Do \u0111\u00f3, n\u1ebfu kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ea7u v\u00e0o m\u00e0 v\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf s\u1ebd d\u1eabn t\u1edbi t\u00ecnh tr\u1ea1ng \u0111\u00e1nh thu\u1ebf GTGT nh\u01b0 \u0111\u00e1nh thu\u1ebf doanh thu v\u00e0 t\u00e0i x\u1ebf l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thi\u1ec7t v\u1ec1 thu nh\u1eadp, ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u0169ng ch\u1ecbu thi\u1ec7t v\u00ec gi\u00e1 d\u1ecbch v\u1ee5 t\u0103ng. Ch\u00ednh v\u00ec th\u1ebf, c\u1ea7n c\u00f3 nh\u1eefng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n \u0111\u1ed1i v\u1edbi ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u201cN\u1ebfu kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y b\u1eb1ng s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb th\u00ec c\u00f3 th\u1ec3 kho\u00e1n \u1edf m\u1ed9t m\u1ee9c x\u00e1c \u0111\u1ecbnh nh\u01b0 c\u00e1ch gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111ang \u00e1p d\u1ee5ng v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u201d, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t.<\/p>\n<p><strong>Xu\u00e2n Y\u1ebfn<\/strong><\/p>\n<p><em>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/em><\/p>\n<p><em>\u0110\u1ea5u th\u1ea7u (T\u00e0i ch\u00ednh) 10-12-2020:<\/em><\/p>\n<p><a href=\"https:\/\/baodauthau.vn\/tranh-cai-giua-grab-va-tai-xe-chua-thong-cach-tinh-thue-moi-post100070.html\"><em>https:\/\/baodauthau.vn\/tranh-cai-giua-grab-va-tai-xe-chua-thong-cach-tinh-thue-moi-post100070.html<\/em><\/a><\/p>\n<p><em>(167\/993)<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110T) &#8211; Grab \u0111\u00e3 gi\u00e0nh ph\u1ea7n h\u01a1n trong vi\u1ec7c ph\u00e2n chia l\u1ea1i m\u1ee9c chi\u1ebft kh\u1ea5u v\u1edbi t\u00e0i x\u1ebf nh\u1eb1m th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u ra m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Trong khi \u0111\u00f3, hi\u1ec7n ch\u01b0a t\u00ednh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb. C\u1ea3 hai \u0111i\u1ec1u n\u00e0y \u0111ang [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-8317","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>2.662. Tranh c\u00e3i gi\u1eefa Grab v\u00e0 t\u00e0i x\u1ebf: Ch\u01b0a th\u00f4ng c\u00e1ch t\u00ednh thu\u1ebf m\u1edbi - 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\/2-662-tranh-cai-giua-grab-va-tai-xe-chua-thong-cach-tinh-thue-moi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.662. Tranh c\u00e3i gi\u1eefa Grab v\u00e0 t\u00e0i x\u1ebf: Ch\u01b0a th\u00f4ng c\u00e1ch t\u00ednh thu\u1ebf m\u1edbi[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110T) &#8211; Grab \u0111\u00e3 gi\u00e0nh ph\u1ea7n h\u01a1n trong vi\u1ec7c ph\u00e2n chia l\u1ea1i m\u1ee9c chi\u1ebft kh\u1ea5u v\u1edbi t\u00e0i x\u1ebf nh\u1eb1m th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u ra m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Trong khi \u0111\u00f3, hi\u1ec7n ch\u01b0a t\u00ednh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb. 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