{"id":8320,"date":"2020-12-10T10:03:22","date_gmt":"2020-12-10T03:03:22","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=8320"},"modified":"2022-02-24T09:52:59","modified_gmt":"2022-02-24T02:52:59","slug":"2-661-grab-tang-gia-cuoc-va-giam-ty-le-chia-cho-tai-xe-khong-phai-do-chinh-sach-thue-thay-doi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-661-grab-tang-gia-cuoc-va-giam-ty-le-chia-cho-tai-xe-khong-phai-do-chinh-sach-thue-thay-doi\/","title":{"rendered":"2.661. Grab t\u0103ng gi\u00e1 c\u01b0\u1edbc v\u00e0 gi\u1ea3m t\u1ef7 l\u1ec7 chia cho t\u00e0i x\u1ebf: Kh\u00f4ng ph\u1ea3i do ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i"},"content":{"rendered":"<h4><strong>(PLVN) &#8211; T\u1eeb ng\u00e0y 5\/12, Grab t\u0103ng gi\u00e1 c\u01b0\u1edbc t\u1eeb 8% \u0111\u1ebfn 18% \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 v\u00e0 \u1edf t\u1eebng khu v\u1ef1c kh\u00e1c nhau, \u0111\u1ed3ng th\u1eddi gi\u1ea3m t\u1ef7 l\u1ec7 chia cho t\u00e0i x\u1ebf 7%. Nguy\u00ean nh\u00e2n \u0111\u01b0\u1ee3c Grab \u0111\u01b0a ra l\u00e0 do Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 126) h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 5\/12 \u0111\u00e3 thay \u0111\u1ed5i c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i\u2026<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8321 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/26-1-450x253.jpg\" alt=\"\" width=\"450\" height=\"253\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/26-1-450x253.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/26-1-350x198.jpg 350w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/26-1-768x432.jpg 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/26-1.jpg 800w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><em>T\u00e0i x\u1ebf Grab ph\u1ea3n \u0111\u1ed1i t\u0103ng gi\u00e1 c\u01b0\u1edbc v\u00e0 gi\u1ea3m t\u1ef7 l\u1ec7 chia cho t\u00e0i x\u1ebf.\u00a0<\/em><\/p>\n<p><strong>T\u00e0i x\u1ebf ph\u1ea3n \u0111\u1ed1i, Grab n\u00f3i do Ngh\u1ecb \u0111\u1ecbnh 126<\/strong><\/p>\n<p>Ngay sau khi h\u00e3ng Grab t\u0103ng m\u1ee9c kh\u1ea5u tr\u1eeb m\u1ed7i chuy\u1ebfn xe t\u1eeb 20% l\u00ean h\u01a1n 27,2%, ng\u00e0y 7\/12, h\u00e0ng tr\u0103m t\u00e0i x\u1ebf GrabBike t\u1eaft \u1ee9ng d\u1ee5ng, k\u00e9o \u0111\u1ebfn tr\u1ee5 s\u1edf Grab \u1edf \u0111\u01b0\u1eddng Duy T\u00e2n (ph\u01b0\u1eddng D\u1ecbch V\u1ecdng H\u1eadu, qu\u1eadn C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i) \u0111\u1ec3 ph\u1ea3n \u0111\u1ed1i.<\/p>\n<p>\u0110\u1ed1i tho\u1ea1i v\u1edbi c\u00e1c t\u00e0i x\u1ebf, \u0111\u1ea1i di\u1ec7n Grab cho r\u1eb1ng th\u1ef1c ch\u1ea5t chi\u1ebft kh\u1ea5u v\u1eabn l\u00e0 20%, c\u00f2n ph\u1ea7n t\u0103ng th\u00eam l\u00e0 thu\u1ebf GTGT \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 126.<\/p>\n<p>\u201cTheo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126, thu\u1ebf GTGT 10% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i, bao g\u1ed3m c\u1ea3 ph\u1ea7n doanh thu v\u1eadn t\u1ea3i c\u1ee7a \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf. Do \u0111\u00f3, ch\u00fang t\u00f4i \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t gi\u00e1 c\u01b0\u1edbc m\u1edbi ph\u00f9 h\u1ee3p, \u0111\u1ed3ng th\u1eddi ti\u1ebfn h\u00e0nh kh\u1ea5u tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf GTGT 10% t\u1eeb c\u01b0\u1edbc ph\u00ed chuy\u1ebfn xe m\u00e0 ng\u01b0\u1eddi d\u00f9ng hi\u1ec7n \u0111ang chi tr\u1ea3. Ph\u00ed s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng (chi\u1ebft kh\u1ea5u) \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean kh\u00f4ng thay \u0111\u1ed5i\u201d- \u0111\u1ea1i di\u1ec7n h\u00e3ng xe n\u00e0y cho hay.<\/p>\n<p>C\u0169ng theo \u0111\u1ea1i di\u1ec7n Grab, theo Ngh\u1ecb \u0111\u1ecbnh 126, c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh (trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf) kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp khai thu\u1ebf, n\u1ed9p thu\u1ebf; m\u00e0 doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m thu h\u1ed9, n\u1ed9p h\u1ed9 thu\u1ebf cho \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf.<\/p>\n<p>V\u00ec v\u1eady, vi\u1ec7c Grab ti\u1ebfn h\u00e0nh kh\u1ea5u tr\u1eeb kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u00ea khai v\u00e0 n\u1ed9p h\u1ed9 cho c\u00e1c \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf l\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126. To\u00e0n b\u1ed9 ph\u1ea7n thu\u1ebf thu h\u1ed9 \u0111\u1ec1u \u0111\u01b0\u1ee3c Grab n\u1ed9p v\u1ec1 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>C\u0169ng theo \u0111\u1ea1i di\u1ec7n Grab, tr\u01b0\u1edbc v\u00e0 ngay sau khi Ngh\u1ecb \u0111\u1ecbnh 126 ban h\u00e0nh, Grab \u0111\u00e3 tham gia g\u00f3p \u00fd tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ngh\u1ecb \u0111\u1ecbnh t\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi nhi\u1ec1u l\u1ea7n g\u1eedi v\u0103n b\u1ea3n xin h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u1ecb \u0111\u1ecbnh. Tuy nhi\u00ean, t\u1edbi nay v\u1eabn ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i ch\u00ednh th\u1ee9c t\u1eeb c\u00e1c c\u01a1 quan n\u00e0y\u2026<\/p>\n<p><strong>Kh\u00f4ng c\u00f3 chuy\u1ec7n t\u0103ng thu\u1ebf!<\/strong><\/p>\n<p>Trao \u0111\u1ed5i v\u1edbi PLVN, b\u00e0 T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan, Ph\u00f3 v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n (T\u1ed5ng c\u1ee5c Thu\u1ebf) cho bi\u1ebft, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126, h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n (bao g\u1ed3m c\u1ea3 l\u0129nh v\u1ef1c taxi c\u00f4ng ngh\u1ec7) th\u00ec t\u1ed5 ch\u1ee9c ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf GTGT v\u00e0 xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u00ean to\u00e0n b\u1ed9 doanh thu theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c. T\u1ed5 ch\u1ee9c ch\u1ec9 kh\u1ea5u tr\u1eeb v\u00e0 khai thay, n\u1ed9p thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN (bi\u1ec3u thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 92) kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00ecnh th\u1ee9c ph\u00e2n chia kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c gi\u1eefa t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n.<\/p>\n<p>V\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi Grab theo Ngh\u1ecb \u0111\u1ecbnh 126, b\u00e0 Lan cho bi\u1ebft, trong th\u1eddi gian qua do ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n n\u00ean d\u1eabn \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh Grab kh\u00f4ng th\u1ed1ng nh\u1ea5t, kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p>\u201cNgh\u1ecb \u0111\u1ecbnh 126 c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf n\u00ean ch\u1ec9 quy \u0111\u1ecbnh r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c khai thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT &#8211; ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i c\u00f4ng c\u1ed9ng kh\u00f4ng thay \u0111\u1ed5i, v\u1eabn \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% nh\u01b0 t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay\u2026\u201d- b\u00e0 Lan nh\u1ea5n m\u1ea1nh.<\/p>\n<p>\u0110\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng l\u01b0u \u00fd, quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126 kh\u00f4ng l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n t\u00e0i x\u1ebf (t\u00e0i x\u1ebf ch\u1ec9 ch\u1ecbu thu\u1ebf TNCN 1,5% n\u1ebfu c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng), kh\u00f4ng l\u00e0m t\u0103ng gi\u00e1 c\u01b0\u1edbc v\u1eadn t\u1ea3i (do ch\u00ednh s\u00e1ch thu\u1ebf GTGT 10% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i kh\u00f4ng thay \u0111\u1ed5i m\u00e0 v\u1eabn \u00e1p d\u1ee5ng t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay). Do \u0111\u00f3, Grab ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u01a1 c\u1ea5u gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u0169ng nh\u01b0 thu nh\u1eadp c\u1ee7a t\u00e0i x\u1ebf.<\/p>\n<p><strong>V\u1eeba t\u0103ng gi\u00e1 c\u01b0\u1edbc, v\u1eeba gi\u1ea3m t\u1ef7 l\u1ec7 chia cho t\u00e0i x\u1ebf l\u00e0 kh\u00f4ng \u0111\u00fang<\/strong><\/p>\n<p>N\u00f3i v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Grab trong vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, Ph\u00f3 v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n, b\u00e0 T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan th\u1eb3ng th\u1eafn: \u201cGrab \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i, kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f4ng ngh\u1ec7. V\u00ec th\u1ef1c t\u1ebf Grab gi\u1eef vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 v\u1eadn t\u1ea3i, quy\u1ebft \u0111\u1ecbnh v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u1edbi kh\u00e1ch h\u00e0ng, ch\u1ecbu tr\u00e1ch nhi\u1ec7m giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng, do \u0111\u00f3, Grab c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 ph\u00e1p l\u00fd trong m\u1ecdi l\u0129nh v\u1ef1c (bao g\u1ed3m ngh\u0129a v\u1ee5 thu\u1ebf) v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ngh\u0129a v\u1ee5 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u01b0 ph\u00e1p (n\u1ebfu c\u00f3) l\u00e0 \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ph\u00e1t sinh\u201d.<\/p>\n<p>V\u1ec1 vi\u1ec7c\u00a0 Grab v\u1eeba c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u cho t\u00e0i x\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m 5\/12\u00a0 m\u00e0 tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang trong nh\u1eefng ng\u00e0y v\u1eeba qua ph\u1ea3n \u1ea3nh Grab cho r\u1eb1ng do t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126 d\u1eabn \u0111\u1ebfn Grab t\u0103ng gi\u00e1 c\u01b0\u1edbc t\u1eeb 8% \u0111\u1ebfn 18% \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 v\u00e0 \u1edf t\u1eebng khu v\u1ef1c kh\u00e1c nhau, \u0111\u1ed3ng th\u1eddi gi\u1ea3m t\u1ef7 l\u1ec7 chia cho t\u00e0i x\u1ebf 7%, \u0111\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c n\u00e0y l\u00e0 kh\u00f4ng \u0111\u00fang.<\/p>\n<p><strong>Khi Ngh\u1ecb \u0111\u1ecbnh 126 c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c thu thu\u1ebf c\u1ee7a c\u00e1c h\u00e3ng taxi c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch n\u00e0o?<\/strong><\/p>\n<p>\u0110\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, c\u00e1c h\u00e3ng taxi c\u00f4ng ngh\u1ec7 ph\u1ea3i khai n\u1ed9p thu\u1ebf GTGT tr\u00ean 100% doanh thu thay cho c\u00e1ch k\u00ea khai c\u0169.<\/p>\n<p>V\u00ed d\u1ee5, tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1eb7t m\u1ed9t chuy\u1ebfn xe Grab h\u1ebft 100.000 \u0111\u1ed3ng. Grab nh\u1eadn v\u1ec1 20.000 \u0111\u1ed3ng v\u00e0 ch\u1ec9 ph\u1ea3i k\u00ea khai 10% thu\u1ebf GTGT cho kho\u1ea3n thu n\u00e0y. C\u00f2n t\u00e0i x\u1ebf nh\u1eadn 80.000 \u0111\u1ed3ng v\u00e0 ph\u1ea3i ch\u1ecbu 3% thu\u1ebf GTGT c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n<p>L\u00fac n\u00e0y, ch\u00ednh kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thi\u1ec7t khi ph\u1ea3i nh\u1eadn 2 l\u1ea7n h\u00f3a \u0111\u01a1n v\u1edbi m\u1ee9c 3% v\u00e0 10% thu\u1ebf GTGT c\u1ee7a c\u00e1c kho\u1ea3n n\u00eau tr\u00ean nh\u01b0ng ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n ph\u1ea7n 10% c\u1ee7a 20.000 \u0111\u1ed3ng.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, v\u1edbi c\u00e1ch t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi, khi thu ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng m\u1ee9c 100.000 \u0111\u1ed3ng th\u00ec h\u00e3ng Grab ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi m\u1ee9c 10% thu\u1ebf GTGT c\u1ee7a \u0111\u00fang 100.000 \u0111\u1ed3ng, kh\u00e1ch h\u00e0ng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n b\u1eb1ng t\u1ea5t c\u1ea3 s\u1ed1 ti\u1ec1n m\u00ecnh b\u1ecf ra.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, t\u00e0i x\u1ebf s\u1ebd ch\u1ec9 b\u1ecb kh\u1ea5u tr\u1eeb 1,5% thu\u1ebf TNCN m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam kho\u1ea3n thu\u1ebf 3% thu\u1ebf GTGT c\u00e1 nh\u00e2n. V\u00e0 Grab s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m khai thay v\u00e0 n\u1ed9p thay thu\u1ebf cho to\u00e0n b\u1ed9 doanh thu c\u1ee7a \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf xe c\u00f4ng ngh\u1ec7.<\/p>\n<p><strong>* Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c:<\/strong><\/p>\n<p><strong>\u201cC\u1ea7n c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 126\u201d<\/strong><\/p>\n<p>Trao \u0111\u1ed5i v\u1edbi PLVN, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, <em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>, cho r\u1eb1ng v\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf s\u1ef1 ch\u01b0a r\u00f5 r\u00e0ng trong Ngh\u1ecb \u0111\u1ecbnh 126. Theo Lu\u1eadt s\u01b0 \u0110\u1ee9c, trong nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1, c\u1ea7n x\u00e1c \u0111\u1ecbnh nh\u1eefng \u0111\u1eb7c th\u00f9 \u0111\u1ec3 t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1ch kh\u1ea5u tr\u1eeb ch\u00ednh x\u00e1c nh\u1ea5t.Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ebd d\u1eabn t\u1edbi t\u00ecnh tr\u1ea1ng \u0111\u00e1nh thu\u1ebf GTGT nh\u01b0 \u0111\u00e1nh thu\u1ebf doanh thu.<\/p>\n<p>\u00d4ng d\u1eabn ch\u1ee9ng,\u00a0 trong mua b\u00e1n v\u00e0ng, n\u1ebfu \u0111\u00e1nh thu\u1ebf GTGT tr\u00ean doanh s\u1ed1 th\u00ec c\u1ea3 th\u1ecb tr\u01b0\u1eddng s\u1ebd \u201cs\u1eadp\u201d. Ch\u00ednh v\u00ec th\u1ebf, c\u1ea7n c\u00f3 nh\u1eefng h\u01b0\u1edbng d\u1eabn kh\u00e1c v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee7a c\u00e1c t\u00e0i x\u1ebf Grab, Lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng chi ph\u00ed m\u00e0 Grab b\u1ecf ra \u0111\u1ec3 v\u1eadn h\u00e0nh kh\u00f4ng nhi\u1ec1u, trong khi chi ph\u00ed c\u1ee7a c\u00e1c t\u00e0i x\u1ebf l\u1ea1i r\u1ea5t l\u1edbn. C\u1ee5 th\u1ec3, t\u00e0i x\u1ebf Grab ph\u1ea3i b\u1ecf ph\u01b0\u01a1ng ti\u1ec7n, tr\u1ea3 ti\u1ec1n x\u0103ng xe, b\u1ecf c\u00f4ng s\u1ee9c tr\u00ean m\u1ed7i cu\u1ed1c xe. N\u1ebfu v\u1eabn \u0111\u00e1nh thu\u1ebf 10% tr\u00ean t\u1ed5ng cu\u1ed1c xe m\u00e0 kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb th\u00ec thu\u1ebf n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 GTGT n\u1eefa m\u00e0 n\u00f3 gi\u1ed1ng thu\u1ebf doanh thu.<\/p>\n<p>\u201cR\u00f5 r\u00e0ng, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb t\u1ed5n th\u01b0\u01a1ng nh\u1ea5t l\u00e0 nh\u1eefng ng\u01b0\u1eddi ngh\u00e8o, nh\u1eefng ng\u01b0\u1eddi ph\u1ea3i b\u1ecf c\u00f4ng s\u1ee9c lao \u0111\u1ed9ng \u0111\u1ec3 ki\u1ebfm \u0111\u1ed3ng ti\u1ec1n. T\u1ef1 d\u01b0ng ngu\u1ed3n thu c\u1ee7a h\u1ecd b\u1ecb gi\u1ea3m \u0111i m\u1ed9t kho\u1ea3n th\u00ec h\u1ecd ph\u1ea3n \u0111\u1ed1i c\u0169ng l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean\u201d- Lu\u1eadt s\u01b0\u00a0 chia s\u1ebb.<\/p>\n<p>Theo Lu\u1eadt s\u01b0 \u0110\u1ee9c, \u0111\u1ec3 gi\u1ea3i b\u00e0i to\u00e1n n\u00e0y, c\u1ea7n thi\u1ebft ph\u1ea3i xem l\u1ea1i ch\u00ednh s\u00e1ch thu\u1ebf ch\u1ee9 kh\u00f4ng th\u1ec3 \u201cc\u00e0o b\u1eb1ng\u201d. \u201cN\u1ebfu Nh\u00e0 n\u01b0\u1edbc v\u1eabn \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf n\u00e0y c\u1ea7n c\u00f3 kh\u1ea5u tr\u1eeb x\u0103ng xe v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c cho t\u00e0i x\u1ebf. N\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 c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb theo h\u00ecnh th\u1ee9c kho\u00e1n. X\u0103ng xe, c\u00f4ng s\u1ee9c, kh\u1ea5u hao, v\u00e9, ph\u00ed\u2026 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 gi\u1ea3m cho t\u00e0i x\u1ebf \u1edf m\u1ed9t m\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u1ed1ng nh\u01b0 m\u1ee9c kh\u1ea5u tr\u1eeb 11 tri\u1ec7u, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb 4,5 tri\u1ec7u c\u1ee7a thu\u1ebf TNCN\u2026\u201d- Lu\u1eadt s\u01b0 \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t. \u00d4ng c\u0169ng cho r\u1eb1ng, trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n do t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 hi\u1ec7n nay, Nh\u00e0 n\u01b0\u1edbc c\u1ea7n \u201ch\u1ecdp nhanh, th\u00e1o g\u1ee1 s\u1edbm\u201d\u2026<\/p>\n<p><strong>* <\/strong><strong>\u0110\u1ea1i di\u1ec7n C\u00f4ng ty CP Be Group:\u00a0<\/strong><\/p>\n<p><strong>\u201cCh\u00fang t\u00f4i \u0111ang ch\u1edd h\u01b0\u1edbng d\u1eabn\u201d<\/strong><\/p>\n<p>Trao \u0111\u1ed5i v\u1edbi PLVN, \u0111\u1ea1i di\u1ec7n Be Group- \u1ee9ng d\u1ee5ng g\u1ecdi xe c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t cho bi\u1ebft, Be ch\u01b0a c\u00f3 \u0111\u1ed9ng th\u00e1i g\u00ec v\u1ec1 vi\u1ec7c n\u00e0y.<\/p>\n<p>Theo \u0111\u1ea1i di\u1ec7n Be Group, kh\u00e1c v\u1edbi t\u1ea5t c\u1ea3 nh\u1eefng \u1ee9ng d\u1ee5ng g\u1ecdi xe hi\u1ec7n c\u00f3 tr\u00ean th\u1ecb tr\u01b0\u1eddng, Be Group \u0111\u0103ng k\u00fd kinh doanh trong l\u0129nh v\u1ef1c v\u1eadn t\u1ea3i ngay t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp. V\u1edbi m\u00f4 h\u00ecnh l\u00e0 c\u00f4ng ty v\u1eadn t\u1ea3i cung c\u1ea5p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, Be Group coi s\u1ef1 minh b\u1ea1ch l\u00e0 y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1eb7t l\u00ean h\u00e0ng \u0111\u1ea7u trong c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, v\u1edbi cam k\u1ebft m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty \u0111\u1ec1u tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt: \u0111\u00f3ng \u0111\u00fang v\u00e0 \u0111\u1ee7 thu\u1ebf, h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u1ed1i t\u00e1c trong vi\u1ec7c k\u00ea khai, \u0111\u00f3ng thu\u1ebf.<\/p>\n<p>Li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 5\/12, C\u00f4ng ty c\u1ed5 ph\u1ea7n Be Group s\u1ebd ti\u1ebfp t\u1ee5c ch\u1edd \u0111\u1ee3i Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1eeb c\u01a1 quan thu\u1ebf, \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 ch\u00ednh x\u00e1c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c t\u00e0i x\u1ebf tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt\u2026\u201d.<\/p>\n<p><strong>Thanh Than<\/strong><strong>h<\/strong><\/p>\n<p><em>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/em><\/p>\n<p><em>Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (Kinh t\u1ebf) 10-12-2020:<\/em><\/p>\n<p><a href=\"https:\/\/baophapluat.vn\/kinh-te\/grab-tang-gia-cuoc-va-giam-ty-le-chia-cho-tai-xe-khong-phai-do-chinh-sach-thue-thay-doi-561068.html\"><em>https:\/\/baophapluat.vn\/kinh-te\/grab-tang-gia-cuoc-va-giam-ty-le-chia-cho-tai-xe-khong-phai-do-chinh-sach-thue-thay-doi-561068.html<\/em><\/a><\/p>\n<p><em>(397\/1.990)<\/em>","protected":false},"excerpt":{"rendered":"<p>(PLVN) &#8211; T\u1eeb ng\u00e0y 5\/12, Grab t\u0103ng gi\u00e1 c\u01b0\u1edbc t\u1eeb 8% \u0111\u1ebfn 18% \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 v\u00e0 \u1edf t\u1eebng khu v\u1ef1c kh\u00e1c nhau, \u0111\u1ed3ng th\u1eddi gi\u1ea3m t\u1ef7 l\u1ec7 chia cho t\u00e0i x\u1ebf 7%. Nguy\u00ean nh\u00e2n \u0111\u01b0\u1ee3c Grab \u0111\u01b0a ra l\u00e0 do Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 126) h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-8320","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>2.661. Grab t\u0103ng gi\u00e1 c\u01b0\u1edbc v\u00e0 gi\u1ea3m t\u1ef7 l\u1ec7 chia cho t\u00e0i x\u1ebf: Kh\u00f4ng ph\u1ea3i do ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i - 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\/2-661-grab-tang-gia-cuoc-va-giam-ty-le-chia-cho-tai-xe-khong-phai-do-chinh-sach-thue-thay-doi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.661. 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