{"id":9369,"date":"2021-07-09T21:42:53","date_gmt":"2021-07-09T14:42:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9369"},"modified":"2022-03-01T10:00:18","modified_gmt":"2022-03-01T03:00:18","slug":"2-414-truc-loi-hoan-thue-gia-tri-gia-tang-ton-that-ngan-sach-he-luy-moi-truong-kinh-doanh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-414-truc-loi-hoan-thue-gia-tri-gia-tang-ton-that-ngan-sach-he-luy-moi-truong-kinh-doanh\/","title":{"rendered":"3.414. Tr\u1ee5c l\u1ee3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: T\u1ed5n th\u1ea5t ng\u00e2n s\u00e1ch, h\u1ec7 l\u1ee5y m\u00f4i tr\u01b0\u1eddng kinh doanh."},"content":{"rendered":"(TBTC) – Gian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng gi\u1eefa c\u00e1c DN, s\u1ef1 m\u00e9o m\u00f3 m\u00f4i tr\u01b0\u1eddng kinh doanh, g\u00e2y t\u1ed5n th\u1ea5t cho ng\u00e2n s\u00e1ch. Theo c\u00e1c chuy\u00ean gia kinh t\u1ebf, \u0111\u1ec3 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd nh\u1eb1m gi\u1ea3m thi\u1ec3u, ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng n\u00e0y, ch\u00fang ta c\u1ea7n ti\u1ebfp t\u1ee5c ch\u00fa tr\u1ecdng v\u00e0 \u0111\u1ea9y m\u1ea1nh thanh tra, ki\u1ec3m so\u00e1t.<\/strong><\/p>\n

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Nhi\u1ec1u th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c tinh gi\u1ea3n nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p. \u1ea2nh: TL<\/em><\/p>\n

Gian l\u1eadn ho\u00e0n thu\u1ebf t\u1ea1o s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p<\/strong>
\n<\/strong>Theo c\u00e1c chuy\u00ean gia kinh t\u1ebf, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 tr\u1ea3 l\u1ea1i cho doanh nghi\u1ec7p (DN) s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. C\u00f3 th\u1ec3 th\u1ea5y, v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n nhanh, nhi\u1ec1u DN quay v\u00f2ng v\u1ed1n nhanh, th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh \u0111ang kh\u00f3 kh\u0103n do \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c t\u1eeb \u0111\u1ea1i d\u1ecbch Covid-19.
\nTuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y trong th\u1eddi gian qua, qua thanh tra, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t hi\u1ec7n r\u1ea5t nhi\u1ec1u DN c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn h\u00e0ng t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf GTGT. C\u0169ng theo c\u00e1c chuy\u00ean gia, trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp t\u1ea1o thu\u1eadn l\u1ee3i th\u01b0\u01a1ng m\u1ea1i t\u1ed1i \u0111a, c\u00e1c DN l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf. Th\u1ed1ng k\u00ea cho th\u1ea5y, hi\u1ec7n DN th\u01b0\u1eddng s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 th\u1ee7 \u0111o\u1ea1n gian l\u1eadn ho\u00e0n thu\u1ebf nh\u01b0: khai t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p; \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; x\u00e1c \u0111\u1ecbnh sai thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a\u2026<\/p>\n\n\n\n
\n\n\n\n
Th\u00e0nh l\u1eadp nhi\u1ec1u doanh nghi\u1ec7p \u201cma\u201d \u0111\u1ec3 mua b\u00e1n h\u00f3a \u0111\u01a1n<\/strong><\/p>\n

Trong m\u1ed9t di\u1ec5n bi\u1ebfn g\u1ea7n \u0111\u00e2y nh\u1ea5t, ng\u00e0y 31\/5\/2021, C\u00f4ng an t\u1ec9nh Thanh H\u00f3a \u0111\u00e3 b\u1eaft gi\u1eef 8 \u0111\u1ed1i t\u01b0\u1ee3ng trong \u0111\u01b0\u1eddng d\u00e2y mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p. Theo c\u01a1 quan c\u00f4ng an, t\u1eeb th\u00e1ng 8\/2020 \u0111\u1ebfn nay, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u00e3 th\u00e0nh l\u1eadp h\u00e0ng ch\u1ee5c doanh nghi\u1ec7p (DN) \u201cma\u201d \u0111\u1ec3 ph\u00e1t h\u00e0nh v\u00e0 b\u00e1n g\u1ea7n 5.000 s\u1ed1 h\u00f3a \u0111\u01a1n cho nhi\u1ec1u DN trong v\u00e0 ngo\u00e0i t\u1ec9nh, v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 h\u01a1n 1.000 t\u1ef7 \u0111\u1ed3ng; \u01b0\u1edbc s\u1ed1 ti\u1ec1n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu l\u1eddi b\u1ea5t ch\u00ednh 200 t\u1ef7 \u0111\u1ed3ng. Ngo\u00e0i ra, kh\u00e1m x\u00e9t n\u01a1i \u1edf c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng, C\u00f4ng an TP. Thanh H\u00f3a c\u00f2n thu gi\u1eef \u0111\u01b0\u1ee3c th\u00eam 10 th\u00f9ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb…<\/p>\n

Th\u01b0\u1ee3ng t\u00e1 L\u00ea Ng\u1ecdc Anh – Tr\u01b0\u1edfng Ban chuy\u00ean \u00e1n cho bi\u1ebft, nguy\u00ean nh\u00e2n c\u1ee7a v\u1ee5 vi\u1ec7c n\u00e0y m\u1ed9t ph\u1ea7n do quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp DN, k\u00ea khai thu\u1ebf, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, ki\u1ec3m tra DN, giao d\u1ecbch t\u1ea1i ng\u00e2n h\u00e0ng…, c\u00f2n nhi\u1ec1u \u0111i\u1ec3m thi\u1ebfu ch\u1eb7t ch\u1ebd v\u00e0 b\u1ea5t c\u1eadp. Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u00e3 l\u1ee3i d\u1ee5ng nh\u1eefng k\u1ebd h\u1edf \u0111\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trao \u0111\u1ed5i v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, chuy\u00ean gia t\u00e0i ch\u00ednh Nguy\u1ec5n Tr\u00ed Hi\u1ebfu nh\u1eadn \u0111\u1ecbnh, thu\u1ebf GTGT l\u00e0 m\u1ed9t kho\u1ea3n v\u00f4 c\u00f9ng quan tr\u1ecdng trong ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Do \u0111\u00f3, khi DN c\u00f3 h\u00e0nh vi tr\u1ee5c l\u1ee3i ho\u00e0n thu\u1ebf GTGT s\u1ebd g\u00e2y t\u1ed5n th\u1ea5t r\u1ea5t l\u1edbn cho ngu\u1ed3n ng\u00e2n s\u00e1ch. Th\u1ef1c t\u1ebf cho th\u1ea5y hi\u1ec7n t\u01b0\u1ee3ng n\u00e0y t\u1ed3n t\u1ea1i \u0111\u00e3 l\u00e2u, l\u00e0 \u201cung nh\u1ecdt\u201d khi\u1ebfn c\u01a1 quan ch\u1ee9c n\u0103ng ph\u1ea3i \u201c\u0111au \u0111\u1ea7u\u201d, b\u1edfi ch\u00ednh s\u00e1ch ban h\u00e0nh v\u1eeba ph\u1ea3i t\u1ea1o thu\u1eadn l\u1ee3i cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng ph\u1ea3i qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd kh\u00f4ng \u0111\u1ec3 x\u1ea3y ra c\u00e1c h\u00e0nh vi tr\u1ee5c l\u1ee3i thu\u1ebf.<\/p>\n

Theo chuy\u00ean gia Nguy\u1ec5n Tr\u00ed Hi\u1ebfu, \u0111i\u1ec1u \u0111\u00e1ng n\u00f3i c\u00f3 c\u1ea3 DN FDI (c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i) th\u01b0\u1eddng gian l\u1eadn k\u00ea khai \u0111\u1ea7u v\u00e0o b\u1eb1ng c\u00e1ch khai kh\u1ed1ng gi\u00e1 tr\u1ecb. Ho\u1eb7c c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00f4ng ty con c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng ty m\u1eb9 \u00e1p ph\u00ed qu\u1ea3n l\u00fd r\u1ea5t cao l\u00ean c\u00f4ng ty con \u0111\u1ec3 t\u1eeb \u0111\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng ty FDI khai l\u1ed7 nh\u1eb1m kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf cho Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam. \u201c\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng c\u00e1ch tr\u1ed1n thu\u1ebf. T\u1ea5t nhi\u00ean ch\u00fang ta kh\u00f4ng th\u1ec3 \u201cv\u01a1 \u0111\u0169a c\u1ea3 n\u1eafm\u201d, c\u00f3 nhi\u1ec1u c\u00f4ng ty FDI l\u00e0m \u0103n b\u00e0i b\u1ea3n, t\u1eed t\u1ebf, t\u1ee9c l\u00e0 khai gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o c\u0169ng nh\u01b0 l\u00e0 ph\u1ea3i tr\u1ea3 m\u1ee9c ph\u00ed qu\u1ea3n l\u00fd cho c\u00f4ng ty m\u1eb9 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. Nh\u1eefng c\u00f4ng ty n\u00e0y khi h\u1ecd khai l\u1ed7 th\u00ec r\u00f5 r\u00e0ng ch\u00fang ta c\u0169ng ph\u1ea3i ch\u1ea5p nh\u1eadn\u201d – \u00f4ng Nguy\u1ec5n Tr\u00ed Hi\u1ebfu chia s\u1ebb.<\/p>\n

Chuy\u00ean ra Nguy\u1ec5n Tr\u00ed Hi\u1ebfu c\u0169ng ch\u1ec9 ra th\u00eam c\u00e1c h\u00e0nh vi chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf GTGT r\u1ea5t ph\u1ed5 bi\u1ebfn hi\u1ec7n nay nh\u01b0 m\u1ed9t s\u1ed1 DN c\u00f3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 m\u1eabu m\u00e3, \u0111\u1eb7c t\u00ednh k\u1ef9 thu\u1eadt gi\u1ed1ng nhau, khi nh\u1eadp kh\u1ea9u th\u00ec khai b\u00e1o gi\u00e1 tr\u1ecb r\u1ea5t th\u1ea5p nh\u01b0ng khi xu\u1ea5t kh\u1ea9u l\u1ea1i khai b\u00e1o gi\u00e1 tr\u1ecb r\u1ea5t cao.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, DN khai c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a m\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t cao, \u0111i\u1ec1u \u0111\u00f3 ti\u1ec1m \u1ea9n nguy c\u01a1 r\u1ee7i ro v\u1ec1 vi\u1ec7c mua b\u00e1n h\u00f3a \u0111\u01a1n trong n\u1ed9i \u0111\u1ecba \u0111\u1ec3 n\u00e2ng kh\u1ed1ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u1eb1m chuy\u1ec3n ti\u1ec1n b\u1ea5t h\u1ee3p ph\u00e1p, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf GTGT\u2026<\/em><\/p>\n

Th\u1eadm ch\u00ed, DN s\u1eed d\u1ee5ng th\u1ee7 \u0111o\u1ea1n \u0111\u0103ng k\u00fd kinh doanh v\u1edbi r\u1ea5t nhi\u1ec1u ng\u00e0nh ngh\u1ec1, nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 tr\u1ee5 s\u1edf kinh doanh, kho h\u00e0ng, th\u00e0nh l\u1eadp ra DN l\u00e0 \u0111\u1ec3 b\u00e1n h\u00f3a \u0111\u01a1n GTGT cho c\u00e1c c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c h\u1ee3p th\u1ee9c h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, tr\u1ed1n thu\u1ebf ho\u1eb7c chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf GTGT c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. \u201cGian l\u1eadn ho\u00e0n thu\u1ebf GTGT s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng \u00a0gi\u1eefa c\u00e1c DN, s\u1ef1 m\u00e9o m\u00f3 m\u00f4i tr\u01b0\u1eddng kinh doanh. DN l\u00e0m \u0103n t\u1eed t\u1ebf b\u1ecb thi\u1ec7t th\u00f2i, trong khi DN gian l\u1eadn l\u1ea1i s\u1ed1ng \u201ckh\u1ecfe\u201d – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

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Nh\u1eadn di\u1ec7n, t\u0103ng c\u01b0\u1eddng thanh ki\u1ec3m tra\u00a0<\/strong><\/p>\n

Th\u1eddi gian qua, \u0111\u1ec3 k\u1ecbp th\u1eddi ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m n\u00eau tr\u00ean, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n nhi\u1ec1u gi\u1ea3i ph\u00e1p h\u1eefu hi\u1ec7u nh\u01b0 y\u00eau c\u1ea7u c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 nghi\u00eam t\u00fac th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c r\u00e0 so\u00e1t c\u00e1c DN kinh doanh h\u00e0ng h\u00f3a c\u00f3 r\u1ee7i ro cao nh\u01b0 linh ki\u1ec7n \u0111i\u1ec7n t\u1eed, g\u1ed7 v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb g\u1ed7, h\u00e0ng n\u00f4ng l\u00e2m th\u1ee7y h\u1ea3i s\u1ea3n… \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra v\u1ec1 ho\u00e0n thu\u1ebf GTGT c\u00f3 r\u1ee7i ro cao; th\u00f4ng qua \u0111\u00f3, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 x\u1eed l\u00fd v\u1ec1 ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/p>\n

Trong \u0111\u00f3, ng\u00e0nh Thu\u1ebf khi th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ec1u th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, b\u1ea3n ch\u1ea5t c\u00e1c giao d\u1ecbch v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf nh\u1eb1m k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n, ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, khi \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra sau ho\u00e0n, c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 t\u0103ng c\u01b0\u1eddng t\u1eadp trung \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i ho\u00e0n ti\u1ec1n thu\u1ebf GTGT v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c thu th\u1eadp, c\u1ee7ng c\u1ed1 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1ec3 chuy\u1ec3n th\u00f4ng tin v\u00e0 c\u00e1c d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt sang c\u01a1 quan c\u00f4ng an theo quy \u0111\u1ecbnh v\u00e0 ki\u1ebfn ngh\u1ecb kh\u1edfi t\u1ed1.<\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, c\u00e1c c\u00f4ng ty vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, c\u00e1c c\u00f4ng ty c\u00f3 h\u00e0nh vi mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin \u0111\u1ec3 k\u1ecbp th\u1eddi ng\u0103n ch\u1eb7n v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1, tr\u00e1nh th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

C\u00f2n theo c\u00e1c chuy\u00ean gia kinh t\u1ebf, \u0111\u1ec3 qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd nh\u1eb1m gi\u1ea3m thi\u1ec3u, ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng n\u00e0y, ch\u00fang ta c\u1ea7n ti\u1ebfp t\u1ee5c ch\u00fa tr\u1ecdng v\u00e0 \u0111\u1ea9y m\u1ea1nh vi\u1ec7c thanh tra, ki\u1ec3m tra. \u201cTrong \u0111\u00f3, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng ty khai l\u1ed7 nh\u01b0ng v\u1eabn m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, m\u1edf th\u00eam chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m b\u00e1n h\u00e0ng, m\u1edf r\u1ed9ng x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, thu\u00ea th\u00eam ng\u01b0\u1eddi lao \u0111\u1ed9ng\u2026 Song c\u1ea7n l\u01b0u \u00fd, DN c\u00f3 c\u00e1c d\u1ea5u hi\u1ec7u l\u00e0m \u0103n t\u1ed1t nh\u01b0 v\u1eady v\u1eabn c\u00f3 th\u1ec3 l\u1ed7, b\u1edfi t\u1ed1t l\u00e0 t\u1ed1t v\u1ec1 doanh thu, c\u00f2n l\u00e3i th\u00ec v\u1eabn c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3. Tuy nhi\u00ean tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ph\u1ed5 bi\u1ebfn\u201d – chuy\u00ean gia t\u00e0i ch\u00ednh Nguy\u1ec5n Tr\u00ed Hi\u1ebfu nh\u1ea5n m\u1ea1nh.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, theo c\u00e1c chuy\u00ean gia, c\u01a1 quan qu\u1ea3n l\u00fd n\u00ean nghi\u00ean c\u1ee9u t\u0103ng ph\u1ea1t thu\u1ebf khi ph\u00e1t hi\u1ec7n DN gian l\u1eadn \u0111\u1ec3 tr\u1ed1n thu\u1ebf. Th\u1eadm ch\u00ed n\u1ebfu h\u1ecd c\u00f3 nh\u1eefng s\u1ef1 khai gian, khai kh\u1ed1ng nhi\u1ec1u n\u0103m th\u00ec c\u00f3 th\u1ec3 t\u00ednh \u0111\u1ebfn r\u00fat gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n
\u201cGian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng \u00a0gi\u1eefa c\u00e1c doanh nghi\u1ec7p, s\u1ef1 m\u00e9o m\u00f3 m\u00f4i tr\u01b0\u1eddng kinh doanh. Doanh nghi\u1ec7p l\u00e0m \u0103n t\u1eed t\u1ebf b\u1ecb thi\u1ec7t th\u00f2i, trong khi doanh nghi\u1ec7p gian l\u1eadn l\u1ea1i s\u1ed1ng \u201ckh\u1ecfe\u201d – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed1 Uy\u00ean<\/strong><\/p>\n

\n

Th\u1eddi b\u00e1o T\u00e0i ch\u00ednh (Thu\u1ebf v\u1edbi cu\u1ed9c s\u1ed1ng) 09-7-2021:<\/em><\/strong><\/p>\n

http:\/\/thoibaotaichinhvietnam.vn\/pages\/thue-voi-cuoc-song\/2021-07-09\/bai-2-truc-loi-hoan-thue-gia-tri-gia-tang-ton-that-ngan-sach-he-luy-moi-truong-kinh-doanh-107035.aspx<\/em><\/a><\/p>\n

(216\/1.614)<\/em>","protected":false},"excerpt":{"rendered":"

(TBTC) – Gian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng gi\u1eefa c\u00e1c DN, s\u1ef1 m\u00e9o m\u00f3 m\u00f4i tr\u01b0\u1eddng kinh doanh, g\u00e2y t\u1ed5n th\u1ea5t cho ng\u00e2n s\u00e1ch. Theo c\u00e1c chuy\u00ean gia kinh t\u1ebf, \u0111\u1ec3 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd nh\u1eb1m gi\u1ea3m thi\u1ec3u, ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng n\u00e0y, ch\u00fang ta c\u1ea7n ti\u1ebfp […]<\/p>\n","protected":false},"author":7,"featured_media":9370,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.414. Tr\u1ee5c l\u1ee3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: T\u1ed5n th\u1ea5t ng\u00e2n s\u00e1ch, h\u1ec7 l\u1ee5y m\u00f4i tr\u01b0\u1eddng kinh doanh. - 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\/2-414-truc-loi-hoan-thue-gia-tri-gia-tang-ton-that-ngan-sach-he-luy-moi-truong-kinh-doanh\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.414. Tr\u1ee5c l\u1ee3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: T\u1ed5n th\u1ea5t ng\u00e2n s\u00e1ch, h\u1ec7 l\u1ee5y m\u00f4i tr\u01b0\u1eddng kinh doanh.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TBTC) – Gian l\u1eadn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng gi\u1eefa c\u00e1c DN, s\u1ef1 m\u00e9o m\u00f3 m\u00f4i tr\u01b0\u1eddng kinh doanh, g\u00e2y t\u1ed5n th\u1ea5t cho ng\u00e2n s\u00e1ch. 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