{"id":8699,"date":"2021-05-15T21:10:42","date_gmt":"2021-05-15T14:10:42","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=8699"},"modified":"2022-02-24T21:12:46","modified_gmt":"2022-02-24T14:12:46","slug":"3-347-quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket-bai-3-lam-on-dung-lam-doanh-nghiep-dieu-dung","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-347-quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket-bai-3-lam-on-dung-lam-doanh-nghiep-dieu-dung\/","title":{"rendered":"3.347. Quy \u0111\u1ecbnh v\u00eanh nhau, doanh nghi\u1ec7p \u0111i\u1ec7n m\u1eafc k\u1eb9t &#8211; B\u00e0i 3: L\u00e0m \u01a1n, \u0111\u1eebng l\u00e0m doanh nghi\u1ec7p \u0111i\u00eau \u0111\u1ee9ng!"},"content":{"rendered":"<strong>(\u0110T) &#8211; Kh\u00f4ng th\u1ec3 v\u00ec s\u1ef1 an to\u00e0n c\u1ee7a m\u1ed9t c\u01a1 quan n\u00e0o \u0111\u00f3 m\u00e0 \u0111\u1ec3 c\u1ea3 m\u1ed9t ng\u00e0nh kinh t\u1ebf l\u1edbn c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc b\u1ecb \u0111i\u00eau \u0111\u1ee9ng, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh \u0111\u1ea1i d\u1ecbch Covid-19 l\u00e0m t\u00ea li\u1ec7t nhi\u1ec1u doanh nghi\u1ec7p.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>C\u00e1c v\u0103n b\u1ea3n, ch\u00ednh s\u00e1ch v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh \u0111i\u1ec7n thi\u1ebfu th\u1ed1ng nh\u1ea5t v\u00e0 kh\u00f3 th\u1ef1c thi \u0111ang \u0111\u1ea9y h\u00e0ng tr\u0103m doanh nghi\u1ec7p v\u00e0o th\u1ebf kh\u00f3 khi d\u00f2ng ti\u1ec1n d\u1ef1 \u00e1n \u0111\u1ed9t ng\u1ed9t b\u1ecb thay \u0111\u1ed5i. Trong b\u1ed1i c\u1ea3nh \u0111\u1ea1i d\u1ecbch Covid-19 g\u00e2y nhi\u1ec1u t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c, th\u00ec th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho c\u00e1c doanh nghi\u1ec7p l\u00e0 vi\u1ec7c h\u1ebft s\u1ee9c c\u1ea5p thi\u1ebft.<\/p>\n<p><em>Treo l\u1ea1i vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c D\u1ef1 \u00e1n \u0111i\u1ec7n \u0111\u00e3 x\u00e2y d\u1ef1ng, m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p \u201cch\u00f9n tay\u201d khi ti\u1ebfn h\u00e0nh D\u1ef1 \u00e1n m\u1edbi<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8700 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-24-at-21.12.25-450x268.png\" alt=\"\" width=\"450\" height=\"268\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-24-at-21.12.25-450x268.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-24-at-21.12.25.png 471w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>Treo l\u1ea1i vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c d\u1ef1 \u00e1n \u0111i\u1ec7n \u0111\u00e3 x\u00e2y d\u1ef1ng, m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p \u201cch\u00f9n tay\u201d khi ti\u1ebfn h\u00e0nh d\u1ef1 \u00e1n m\u1edbi<\/p>\n<p>B\u00e0i 3: L\u00e0m \u01a1n, \u0111\u1eebng l\u00e0m doanh nghi\u1ec7p \u0111i\u00eau \u0111\u1ee9ng!<\/p>\n<p>Ch\u1ed1ng d\u1ecbch Covid-19 v\u00e0 ch\u1ed1ng suy tho\u00e1i kinh t\u1ebf l\u00e0 hai nhi\u1ec7m v\u1ee5 quan tr\u1ecdng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0110\u1ea3ng v\u00e0 Ch\u00ednh ph\u1ee7 qu\u00e1n tri\u1ec7t, gi\u00fap cho n\u1ec1n kinh t\u1ebf duy tr\u00ec \u0111\u01b0\u1ee3c n\u1ed9i l\u1ef1c, g\u1ed3ng \u0111\u1ee1 \u0111\u01b0\u1ee3c nh\u1eefng c\u00fa s\u1ed1c l\u1edbn.\u00a0B\u1edfi v\u1eady, c\u00e1c doanh nghi\u1ec7p \u0111i\u1ec7n \u0111ang k\u1ef3 v\u1ecdng l\u1edbn v\u00e0o s\u1ef1 quy\u1ebft li\u1ec7t c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh, nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n tr\u00ean m\u1eb7t tr\u1eadn kinh t\u1ebf.<\/p>\n<p>Lo \u0111\u00ecnh ho\u00e3n c\u00e1c d\u1ef1 \u00e1n m\u1edbi<\/p>\n<p>D\u1ef1 \u00e1n \u0111ang \u0111\u1ea7u t\u01b0 b\u1ecb treo l\u1ea1i vi\u1ec7c ho\u00e0n thu\u1ebf h\u00e0ng tr\u0103m, h\u00e0ng ng\u00e0n t\u1ef7 \u0111\u1ed3ng, bu\u1ed9c c\u00e1c ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i ch\u1ea1y \u0111\u00f4n ch\u1ea1y \u0111\u00e1o \u0111\u00e0m ph\u00e1n v\u1edbi ng\u00e2n h\u00e0ng do d\u00f2ng ti\u1ec1n b\u1ecb \u0111\u1ea3o l\u1ed9n. D\u1ef1 \u00e1n m\u1edbi \u0111ang chu\u1ea9n b\u1ecb tri\u1ec3n khai c\u0169ng \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 \u201c\u0111\u1eafp chi\u1ebfu\u201d ch\u1edd \u0111\u1ee3i v\u00ec kh\u00f3 kh\u0103n trong ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n. Trong khi \u0111\u00f3, ng\u00e2n h\u00e0ng \u0111ang d\u1ed3i d\u00e0o thanh kho\u1ea3n v\u00e0 n\u1ec1n kinh t\u1ebf \u0111ang r\u1ea5t c\u1ea7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u1ec3 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c c\u1ee7a \u0111\u1ea1i d\u1ecbch Covid-19.<\/p>\n<p>Sau c\u00e1c b\u00e0i vi\u1ebft c\u1ee7a B\u00e1o \u0110\u1ea7u t\u01b0 ph\u1ea3n \u00e1nh v\u1ec1 v\u01b0\u1edbng m\u1eafc c\u1ee7a nh\u1eefng doanh nghi\u1ec7p ng\u00e0nh \u0111i\u1ec7n trong vi\u1ec7c ho\u00e0n thu\u1ebf GTGT, T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, c\u01a1 quan n\u00e0y \u0111ang t\u1ed5ng h\u1ee3p th\u00f4ng tin, s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea \u0111\u1ec3 tr\u1ea3 l\u1eddi v\u00e0 trao \u0111\u1ed5i l\u1ea1i c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 B\u00e1o \u0110\u1ea7u t\u01b0 \u0111\u00e3 ph\u1ea3n \u00e1nh.<\/p>\n<p>\u00d4ng Tr\u01b0\u01a1ng \u0110\u00ecnh An, T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty c\u1ed5 ph\u1ea7n X\u00e2y d\u1ef1ng v\u00e0 Th\u01b0\u01a1ng m\u1ea1i Lam S\u01a1n cho bi\u1ebft, c\u00e1c d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u1ee7a c\u00f4ng ty \u00f4ng \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u01b0\u1edbc \u0111\u00e2y x\u1ea5p x\u1ec9 300 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p>\u201cVi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p t\u00f4i v\u00e0 nhi\u1ec1u doanh nghi\u1ec7p kh\u00e1c \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh \u0111i\u1ec7n s\u1ebd kh\u00f4ng th\u1ec3 tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng \u0111\u00fang h\u1ea1n, g\u00e2y thi\u1ec7t h\u1ea1i h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng m\u1ed9t c\u00e1ch v\u00f4 l\u00fd. B\u1edfi theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, th\u00ec doanh nghi\u1ec7p b\u1ecb ph\u1ea1t 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu, c\u1ed9ng th\u00eam ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p v\u1edbi m\u1ee9c 0,03%\/ng\u00e0y\u201d, \u00f4ng An ph\u1ea3n \u00e1nh.<\/p>\n<p>\u0110i\u1ec1u khi\u1ebfn Ban l\u00e3nh \u0111\u1ea1o C\u00f4ng ty Lam S\u01a1n lo l\u1eafng n\u1eefa l\u00e0 d\u1ef1 \u00e1n m\u1edbi c\u1ee7a C\u00f4ng ty c\u00f3 quy m\u00f4 30 MW, t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 kho\u1ea3ng 1.000 t\u1ef7 \u0111\u1ed3ng, d\u1ef1 ki\u1ebfn kh\u1edfi c\u00f4ng trong n\u0103m 2021 \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 b\u1ecb \u0111\u1ee9t m\u1ea1ch.<\/p>\n<p>\u201cC\u00e1c d\u1ef1 \u00e1n m\u1edbi ch\u00fang t\u00f4i \u0111ang tri\u1ec3n khai ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c kh\u00f4ng th\u1ec3 vay v\u1ed1n. L\u00e2u nay, c\u00e1c doanh nghi\u1ec7p ng\u00e0nh \u0111i\u1ec7n l\u1eadp d\u1ef1 to\u00e1n theo h\u01b0\u1edbng ng\u00e2n h\u00e0ng cho vay tr\u00ean t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc thu\u1ebf, c\u00f3 t\u00ednh \u0111\u1ebfn vi\u1ec7c trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 c\u00e1c ng\u00e0nh kh\u00e1c. Nay \u0111\u1ebfn cu\u1ed1i giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, \u0111\u1ed3ng ngh\u0129a trong su\u1ed1t 2 n\u0103m doanh nghi\u1ec7p ph\u1ea3i g\u00e1nh g\u1ed3ng th\u00eam chi ph\u00ed l\u00e3i vay, r\u1ed3i thay \u0111\u1ed5i v\u1ec1 h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o. Khi c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh thay \u0111\u1ed5i, th\u1ec3 hi\u1ec7n d\u1ef1 \u00e1n kh\u00f4ng hi\u1ec7u qu\u1ea3, nh\u00e0 t\u00e0i tr\u1ee3 s\u1ebd kh\u00f4ng c\u00f3 c\u01a1 s\u1edf cho vay\u2026\u201d, \u00f4ng An lo l\u1eafng.<\/p>\n<p>\u0110\u01b0\u1ee3c bi\u1ebft, Lam S\u01a1n l\u00e0 m\u1ed9t trong 13 doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n<p>T\u1ed5ng gi\u00e1m \u0111\u1ed1c m\u1ed9t doanh nghi\u1ec7p kh\u00e1c c\u0169ng tham gia bu\u1ed5i l\u00e0m vi\u1ec7c tr\u00ean cho hay, T\u1ed5ng c\u1ee5c Thu\u1ebf ghi nh\u1eadn \u00fd ki\u1ebfn c\u00e1c doanh nghi\u1ec7p v\u00e0 chia s\u1ebb kh\u00f3 kh\u0103n c\u1ee7a doanh nghi\u1ec7p ng\u00e0nh \u0111i\u1ec7n \u0111ang v\u01b0\u1edbng m\u1eafc l\u00e0 r\u1ea5t l\u1edbn. D\u00f9 v\u1eady, T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh, kh\u00f4ng th\u1ec3 l\u00e0m sai quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 s\u1ebd g\u1eedi ki\u1ebfn ngh\u1ecb l\u00ean c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ch\u1ec9nh s\u1eeda quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n. Tuy nhi\u00ean, T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c th\u1eddi \u0111i\u1ec3m v\u00e0 th\u1eddi gian m\u00e0 ch\u00ednh s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p, v\u00ec c\u00f2n ph\u1ee5 thu\u1ed9c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean. Tr\u01b0\u1edbc m\u1eaft, doanh nghi\u1ec7p ng\u00e0nh \u0111i\u1ec7n ph\u1ea3i ch\u1ea5p nh\u1eadn.<\/p>\n<p>\u201cCh\u00fang t\u00f4i c\u0169ng mu\u1ed1n chia s\u1ebb l\u1eafm, nh\u01b0ng c\u0169ng ph\u1ea3i v\u00ec an to\u00e0n c\u1ee7a m\u00ecnh. M\u1ed7i b\u00ean th\u00e1o g\u1ee1 m\u1ed9t ch\u00fat v\u00ec tr\u00e1ch nhi\u1ec7m chung \u0111\u1ec3 ph\u00e1t tri\u1ec3n kinh t\u1ebf\u201d, \u00f4ng V\u0169 Xu\u00e2n B\u00e1ch, Ph\u00f3 t\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf trao \u0111\u1ed5i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i cu\u1ed9c h\u1ecdp tr\u00ean.<\/p>\n<p>G\u1ee1 kh\u00f3 \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n<\/p>\n<p>C\u00f3 m\u1ed9t \u0111i\u1ec3m m\u00e0 c\u00e1c doanh nghi\u1ec7p b\u0103n kho\u0103n l\u00e0 tr\u01b0\u1edbc \u0111\u00e2y, c\u01a1 quan thu\u1ebf \u0111\u00e3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p d\u00f9 ch\u01b0a c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec7n l\u1ef1c, nay t\u1ea1i sao ph\u1ea3i t\u1ea1m ng\u1eebng trong khi c\u00e1c quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch li\u00ean quan ch\u01b0a c\u00f3 g\u00ec thay \u0111\u1ed5i. Tr\u01b0\u1edbc kia, c\u01a1 quan thu\u1ebf d\u1ef1a tr\u00ean nh\u1eefng quy \u0111\u1ecbnh n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p?<\/p>\n<p>Trao \u0111\u1ed5i v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng Tr\u01b0\u01a1ng \u0110\u00ecnh An n\u00eau quan \u0111i\u1ec3m, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ng\u00e0nh \u0111i\u1ec7n tr\u01b0\u1edbc khi kh\u1edfi c\u00f4ng \u0111\u1ec1u ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u00e2y d\u1ef1ng. Ch\u00ednh ph\u1ee7 c\u1ea7n coi \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT v\u00e0 th\u1ec3 hi\u1ec7n s\u1ef1 c\u00f4ng b\u1eb1ng nh\u01b0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ng\u00e0nh kh\u00e1c, h\u01b0\u1edbng d\u1eabn c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n cho c\u00e1c doanh nghi\u1ec7p ho\u00e0n thu\u1ebf b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p>Theo v\u1ecb t\u1ed5ng gi\u00e1m \u0111\u1ed1c n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng n\u00ean coi gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111i\u1ec7n l\u1ef1c l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, m\u00e0 thu\u1ea7n t\u00fay ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n v\u1ec1 an to\u00e0n v\u00e0 k\u1ef9 thu\u1eadt khi ph\u00e1t \u0111i\u1ec7n. \u0110\u01a1n c\u1eed, v\u1edbi d\u1ef1 \u00e1n th\u1ee7y \u0111i\u1ec7n c\u00f3 nhi\u1ec1u lo\u1ea1i gi\u1ea5y ph\u00e9p nh\u01b0 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng; gi\u1ea5y ph\u00e9p khai th\u00e1c n\u01b0\u1edbc m\u1eb7t; gi\u1ea5y c\u1ea5p quy\u1ec1n khai th\u00e1c n\u01b0\u1edbc m\u1eb7t; B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng; th\u1ecfa thu\u1eadn \u0111\u1ea5u n\u1ed1i; th\u1ecfa thu\u1eadn \u0111o \u0111\u1ebfm; th\u1ecfa thu\u1eadn h\u01b0\u1edbng tuy\u1ebfn\u2026 T\u1ea5t c\u1ea3 c\u00e1c gi\u1ea5y ph\u00e9p n\u00e0y kh\u00f4ng n\u00ean ng\u1ed9 nh\u1eadn l\u00e0 \u201ckinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u201d, m\u00e0 c\u1ea7n hi\u1ec3u \u0111\u00f3 l\u00e0 tr\u00ecnh t\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a ph\u00e1p lu\u1eadt cho d\u1ef1 \u00e1n ng\u00e0nh \u0111i\u1ec7n.<\/p>\n<p>T\u1ea1i bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi 13 doanh nghi\u1ec7p, l\u00e3nh \u0111\u1ea1o V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf (T\u1ed5ng c\u1ee5c Thu\u1ebf) khuy\u1ebfn ngh\u1ecb c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u201ccanh th\u1eadt s\u00e1t\u201d th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 k\u00ea khai ho\u00e0n thu\u1ebf n\u1ebfu bu\u1ed9c ph\u1ea3i ch\u1edd \u0111\u1ebfn khi c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec7n l\u1ef1c.<\/p>\n<p>D\u00f9 v\u1eady, theo ph\u00e2n t\u00edch c\u1ee7a l\u00e3nh \u0111\u1ea1o nhi\u1ec1u doanh nghi\u1ec7p \u0111i\u1ec7n, ph\u01b0\u01a1ng \u00e1n n\u00e0y s\u1ebd d\u1eabn t\u1edbi l\u1ee3i b\u1ea5t c\u1eadp h\u1ea1i. B\u1edfi v\u00ec, theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ng\u00e0nh thu\u1ebf, khi d\u1ef1 \u00e1n b\u1eaft \u0111\u1ea7u ph\u00e1t \u0111i\u1ec7n, c\u00f3 doanh thu, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a, c\u00e1c d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ph\u00e1t \u0111i\u1ec7n s\u1ebd ph\u1ea3i d\u1eebng ph\u00e1t \u0111i\u1ec7n, ch\u1edd \u0111\u1ebfn khi n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xong m\u1edbi \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng. Th\u1eddi gian \u0111\u1ec3 ho\u00e0n thu\u1ebf nhanh c\u0169ng m\u1ea5t kho\u1ea3ng 1 th\u00e1ng, ch\u1eadm th\u00ec kh\u00f4ng bi\u1ebft \u0111\u1ebfn khi n\u00e0o. V\u1eady qu\u00e3ng th\u1eddi gian \u0111\u00f3, l\u1ebd ra c\u00e1c nh\u00e0 m\u00e1y \u0111\u00e3 c\u00f3 th\u1ec3 v\u1eadn h\u00e0nh, c\u00f3 th\u1ec3 ph\u00e1t \u0111i\u1ec7n, th\u00ec l\u1ea1i ph\u1ea3i \u201cn\u1eb1m im\u201d.<\/p>\n<p>\u201cTh\u1ef1c s\u1ef1 \u0111\u00f3 l\u00e0 s\u1ef1 l\u00e3ng ph\u00ed gh\u00ea g\u1edbm, ch\u01b0a k\u1ec3 r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb s\u1ef1 n\u1eb1m im \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u00e0y\u201d, l\u00e3nh \u0111\u1ea1o m\u1ed9t nh\u00e0 m\u00e1y nhi\u1ec7t \u0111i\u1ec7n l\u1edbn b\u00ecnh lu\u1eadn.<\/p>\n<p>V\u1edbi mong mu\u1ed1n s\u1edbm \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, trong c\u00f4ng v\u0103n g\u1eedi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c b\u1ed9, ng\u00e0nh, Trung Nam Group ki\u1ebfn ngh\u1ecb cho ph\u00e9p c\u00e1c d\u1ef1 \u00e1n n\u0103ng l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT khi \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n (PPA), thay v\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec7n l\u1ef1c v\u00e0 d\u00f9ng ngu\u1ed3n n\u00e0y ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n.<\/p>\n<p>2.100 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf GTGT v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111i\u1ec7n m\u00e0 Trung Nam \u0111ang th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1eadn x\u00e9t l\u00e0 con s\u1ed1 r\u1ea5t l\u1edbn, m\u00e0 doanh nghi\u1ec7p kh\u00f4ng d\u1ec5 xoay x\u1edf khi ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh \u0111\u1ed9t ng\u1ed9t b\u1ecb thay \u0111\u1ed5i. D\u00f2ng ti\u1ec1n, hay n\u00f3i c\u00e1ch kh\u00e1c l\u00e0 d\u00f2ng m\u00e1u d\u1ef1 \u00e1n b\u1ecb t\u1eafc ngh\u1ebdn b\u1ea5t ng\u1edd. T\u01b0\u01a1ng t\u1ef1 l\u00e0 c\u00e1c d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 ho\u00e0n thu\u1ebf t\u1edbi h\u01a1n 200 tri\u1ec7u USD nh\u01b0 c\u1ee7a Nhi\u1ec7t \u0111i\u1ec7n Nghi S\u01a1n 2 v\u00e0 V\u00e2n Phong 1.<\/p>\n<p>V\u1ea5n \u0111\u1ec1 d\u1eabn t\u1edbi r\u1eafc r\u1ed1i hi\u1ec7n nay \u0111\u01b0\u1ee3c gi\u1edbi chuy\u00ean gia \u0111\u00e1nh gi\u00e1 n\u1eb1m \u1edf kh\u00e2u th\u1ef1c thi. C\u1ee5 th\u1ec3, Lu\u1eadt s\u1ed1 31\/2013\/QH 13 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, nh\u01b0ng kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. Tuy nhi\u00ean, h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCT ng\u00e0y 30\/7\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT l\u1ea1i quy \u0111\u1ecbnh kh\u00f4ng ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0.<\/p>\n<p>Trong khi \u0111\u00f3, c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh \u0111i\u1ec7n l\u00e0 B\u1ed9 C\u00f4ng th\u01b0\u01a1ng \u0111\u00e3 c\u00f3 quan \u0111i\u1ec3m: \u201cGi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec7n l\u1ef1c kh\u00f4ng ph\u1ea3i l\u00e0 gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0, kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, hay gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0, kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u201d.<\/p>\n<p><em>\u0110\u1ec1 c\u1eadp \u0111\u1ebfn h\u01b0\u1edbng gi\u1ea3i quy\u1ebft nh\u1eb1m th\u00e1o n\u00fat th\u1eaft ho\u00e0n thu\u1ebf, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, vi\u1ec7c ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p ng\u00e0nh \u0111i\u1ec7n kh\u00f4ng v\u01b0\u1edbng \u1edf c\u00e1c quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt, m\u00e0 ch\u1ec9 l\u00e0 c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c b\u1ed9: T\u00e0i ch\u00ednh, C\u00f4ng th\u01b0\u01a1ng c\u1ea7n b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u1ec3 s\u1eeda Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP, ho\u1eb7c ki\u1ebfn ngh\u1ecb Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t ra Ngh\u1ecb quy\u1ebft g\u1ee1 v\u01b0\u1edbng cho c\u00e1c doanh nghi\u1ec7p. N\u1ebfu m\u1eafc \u1edf C\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCT th\u00ec Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c y\u00eau c\u1ea7u B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i.<\/em><\/p>\n<p><em>\u201cV\u01b0\u1edbng \u1edf v\u0103n b\u1ea3n c\u1ee7a c\u1ea5p n\u00e0o th\u00ec s\u1eeda \u1edf c\u1ea5p \u0111\u00f3, ho\u1eb7c \u1edf c\u1ea5p cao h\u01a1n. Ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p v\u00e0 d\u00f2ng ch\u1ea3y kinh t\u1ebf l\u00e0 c\u1ea5p b\u00e1ch, kh\u00f4ng th\u1ec3 v\u00ec s\u1ef1 an to\u00e0n c\u1ee7a m\u1ed9t c\u01a1 quan n\u00e0o \u0111\u00f3 m\u00e0 \u0111\u1ec3 c\u1ea3 m\u1ed9t ng\u00e0nh kinh t\u1ebf l\u1edbn b\u1ecb \u0111i\u00eau \u0111\u1ee9ng trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf \u0111ang r\u1ea5t c\u1ea7n c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n, ch\u1ed1ng suy tho\u00e1i do \u1ea3nh h\u01b0\u1edfng c\u1ee7a \u0111\u1ea1i d\u1ecbch Covid-19 \u0111ang r\u1ea5t nghi\u00eam tr\u1ecdng\u201d, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c n\u00eau quan \u0111i\u1ec3m.<\/em><\/p>\n<p><strong>Anh Vi\u1ec7t<\/strong><\/p>\n<hr \/>\n<p><strong><em>\u0110\u1ea7u t\u01b0 (Doanh nghi\u1ec7p) 15-5-2021:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/baodautu.vn\/quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket---bai-3-lam-on-dung-lam-doanh-nghiep-dieu-dung-d142882.html\"><em>https:\/\/baodautu.vn\/quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket&#8212;bai-3-lam-on-dung-lam-doanh-nghiep-dieu-dung-d142882.html<\/em><\/a><\/p>\n<p><em>(211\/2.004)<\/em><\/p>\n<p><em>\u00a0<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110T) &#8211; Kh\u00f4ng th\u1ec3 v\u00ec s\u1ef1 an to\u00e0n c\u1ee7a m\u1ed9t c\u01a1 quan n\u00e0o \u0111\u00f3 m\u00e0 \u0111\u1ec3 c\u1ea3 m\u1ed9t ng\u00e0nh kinh t\u1ebf l\u1edbn c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc b\u1ecb \u0111i\u00eau \u0111\u1ee9ng, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh \u0111\u1ea1i d\u1ecbch Covid-19 l\u00e0m t\u00ea li\u1ec7t nhi\u1ec1u doanh nghi\u1ec7p. &nbsp; C\u00e1c v\u0103n b\u1ea3n, ch\u00ednh s\u00e1ch v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8700,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-8699","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","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>3.347. Quy \u0111\u1ecbnh v\u00eanh nhau, doanh nghi\u1ec7p \u0111i\u1ec7n m\u1eafc k\u1eb9t - B\u00e0i 3: L\u00e0m \u01a1n, \u0111\u1eebng l\u00e0m doanh nghi\u1ec7p \u0111i\u00eau \u0111\u1ee9ng! - 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\/3-347-quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket-bai-3-lam-on-dung-lam-doanh-nghiep-dieu-dung\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.347. Quy \u0111\u1ecbnh v\u00eanh nhau, doanh nghi\u1ec7p \u0111i\u1ec7n m\u1eafc k\u1eb9t - B\u00e0i 3: L\u00e0m \u01a1n, \u0111\u1eebng l\u00e0m doanh nghi\u1ec7p \u0111i\u00eau \u0111\u1ee9ng![:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110T) &#8211; Kh\u00f4ng th\u1ec3 v\u00ec s\u1ef1 an to\u00e0n c\u1ee7a m\u1ed9t c\u01a1 quan n\u00e0o \u0111\u00f3 m\u00e0 \u0111\u1ec3 c\u1ea3 m\u1ed9t ng\u00e0nh kinh t\u1ebf l\u1edbn c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc b\u1ecb \u0111i\u00eau \u0111\u1ee9ng, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh \u0111\u1ea1i d\u1ecbch Covid-19 l\u00e0m t\u00ea li\u1ec7t nhi\u1ec1u doanh nghi\u1ec7p. &nbsp; C\u00e1c v\u0103n b\u1ea3n, ch\u00ednh s\u00e1ch v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/3-347-quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket-bai-3-lam-on-dung-lam-doanh-nghiep-dieu-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=\"2021-05-15T14:10:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-24T14:12:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-24-at-21.12.25.png\" \/>\n\t<meta property=\"og:image:width\" content=\"471\" \/>\n\t<meta property=\"og:image:height\" content=\"280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\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=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"15 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-347-quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket-bai-3-lam-on-dung-lam-doanh-nghiep-dieu-dung\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-347-quy-dinh-venh-nhau-doanh-nghiep-dien-mac-ket-bai-3-lam-on-dung-lam-doanh-nghiep-dieu-dung\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"3.347. 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