{"id":9657,"date":"2020-12-14T11:21:40","date_gmt":"2020-12-14T04:21:40","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9657"},"modified":"2022-03-01T11:24:10","modified_gmt":"2022-03-01T04:24:10","slug":"3-205-hang-xe-van-tai-nao-dong-thue-nhieu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-205-hang-xe-van-tai-nao-dong-thue-nhieu\/","title":{"rendered":"3.205. H\u00e3ng xe v\u1eadn t\u1ea3i n\u00e0o \u0111\u00f3ng thu\u1ebf nhi\u1ec1u?"},"content":{"rendered":"(TN) – M\u1edbi gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam kho\u1ea3ng 6 n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, c\u00e1c h\u00e3ng xe c\u00f4ng ngh\u1ec7<\/a>\u00a0\u0111\u00e3 chi\u1ebfm l\u0129nh th\u1ecb ph\u1ea7n l\u1edbn, khi\u1ebfn c\u00e1c c\u00f4ng ty xe taxi truy\u1ec1n th\u1ed1ng \u201clao \u0111ao\u201d.<\/p>\n

Xe truy\u1ec1n th\u1ed1ng \u0111\u00f3ng thu\u1ebf \u201cteo t\u00f3p\u201d<\/p>\n

B\u00e1o c\u00e1o\u00a0t\u00e0i ch\u00ednh<\/a>\u00a0n\u0103m 2018 \u0111\u00e3 ki\u1ec3m to\u00e1n c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n \u00c1nh D\u01b0\u01a1ng Vi\u1ec7t Nam\u00a0(Vinasun<\/a>) n\u00eau r\u00f5, c\u00f4ng ty \u0111\u1ea1t t\u1ed5ng doanh thu h\u01a1n 2.000 t\u1ec9 \u0111\u1ed3ng v\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 115,25 t\u1ec9 \u0111\u1ed3ng. C\u00f4ng ty ph\u1ea3i \u0111\u00f3ng 20% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0 h\u01a1n 23 t\u1ec9 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi c\u00f4ng ty c\u00f3 h\u01a1n 3 t\u1ec9 \u0111\u1ed3ng chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Nh\u01b0 v\u1eady c\u00f4ng ty c\u00f2n l\u1ee3i nhu\u1eadn sau thu\u1ebf h\u01a1n 89 t\u1ec9 \u0111\u1ed3ng. Trong n\u0103m 2018, c\u00f4ng ty c\u0169ng ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) h\u01a1n 124,5 t\u1ec9 \u0111\u1ed3ng;\u00a0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/a>l\u00e0 4,53 t\u1ec9 \u0111\u1ed3ng v\u00e0 thu\u1ebf kh\u00e1c l\u00e0 35 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng c\u1ed9ng c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m 2018 l\u00e0 h\u01a1n 155 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

B\u01b0\u1edbc sang n\u0103m 2019, doanh thu c\u1ee7a Vinasun \u0111\u1ea1t 1.991,2 t\u1ec9 \u0111\u1ed3ng v\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u1ea1t 139 t\u1ec9 \u0111\u1ed3ng. Thu\u1ebf TNDN c\u00f4ng ty ph\u1ea3i \u0111\u00f3ng l\u00e0 30,8 t\u1ec9 \u0111\u1ed3ng. Trong n\u0103m 2019, Vinasun ph\u00e1t sinh thu\u1ebf GTGT l\u00e0 147,57 t\u1ec9 \u0111\u1ed3ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 4,65 t\u1ec9 \u0111\u1ed3ng v\u00e0 thu\u1ebf kh\u00e1c l\u00e0 39,8 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng c\u1ed9ng c\u00e1c lo\u1ea1i thu\u1ebf Vinasun ph\u1ea3i n\u1ed9p l\u00e0 h\u01a1n 183 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Sau 9 th\u00e1ng n\u0103m 2020, Vinasun \u0111\u1ea1t doanh thu h\u01a1n 743,7 t\u1ec9 \u0111\u1ed3ng v\u00e0 c\u00f4ng ty b\u1ecb l\u1ed7 g\u1ea7n 185 t\u1ec9 \u0111\u1ed3ng. Do \u0111\u00f3 trong n\u0103m nay Vinasun ch\u01b0a ph\u00e1t sinh thu\u1ebf TNDN. Ri\u00eang thu\u1ebf GTGT<\/p>\n

9 th\u00e1ng n\u0103m 2020 c\u0169ng \u0111\u1ea1t h\u01a1n 58,23 t\u1ec9 \u0111\u1ed3ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2,28 t\u1ec9 \u0111\u1ed3ng c\u00f9ng thu\u1ebf kh\u00e1c h\u01a1n 39 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng c\u1ed9ng c\u00e1c lo\u1ea1i thu\u1ebf Vinasun ph\u1ea3i n\u1ed9p sau 9 th\u00e1ng n\u0103m 2020 l\u00e0 h\u01a1n 60,56 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

C\u00f2n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m 2019 \u0111\u00e3 ki\u1ec3m to\u00e1n c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n\u00a0T\u1eadp \u0111o\u00e0n Mai Linh<\/a>\u00a0cho th\u1ea5y doanh thu \u0111\u1ea1t g\u1ea7n 2.217 t\u1ec9 \u0111\u1ed3ng. Chi ph\u00ed thu\u1ebf TNDN c\u1ee7a Mai Linh \u0111\u1ebfn h\u1ebft n\u0103m 2019 l\u00e0 12,7 t\u1ec9 \u0111\u1ed3ng. Hay C\u00f4ng ty v\u1eadn chuy\u1ec3n Saigontourist c\u00f3 doanh thu n\u0103m 2019 l\u00e0 g\u1ea7n 35,3 t\u1ec9 \u0111\u1ed3ng, trong \u0111\u00f3 doanh thu t\u1eeb d\u1ecbch v\u1ee5 taxi chi\u1ebfm g\u1ea7n 1\/3 l\u00e0 9,87 t\u1ec9 \u0111\u1ed3ng; c\u00f2n l\u1ea1i l\u00e0 doanh thu t\u1eeb d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o l\u00e1i xe v\u00e0 cho thu\u00ea xe. D\u00f9 v\u1eady c\u1ea3 n\u0103m 2019, c\u00f4ng ty n\u00e0y b\u1ecb l\u1ed7 13,7 t\u1ec9 \u0111\u1ed3ng n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN. C\u00f4ng ty c\u00f3 ph\u00e1t sinh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 62,85 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf nh\u00e0 \u0111\u1ea5t h\u01a1n 10 t\u1ec9 \u0111\u1ed3ng… T\u01b0\u01a1ng t\u1ef1, n\u0103m 2018 c\u00f4ng ty c\u0169ng b\u1ecb l\u1ed7 n\u00ean kh\u00f4ng n\u1ed9p thu\u1ebf TNDN. Hay C\u00f4ng ty c\u1ed5 ph\u1ea7n PGT Holding (nguy\u00ean l\u00e0 C\u00f4ng ty c\u1ed5 ph\u1ea7n taxi Gas S\u00e0i G\u00f2n Petrolimex) 9 th\u00e1ng n\u0103m 2020 \u0111\u1ea1t doanh thu 2,79 t\u1ec9 \u0111\u1ed3ng nh\u01b0ng v\u1eabn l\u1ed7 l\u0169y k\u1ebf g\u1ea7n 40 t\u1ec9 \u0111\u1ed3ng n\u00ean c\u0169ng kh\u00f4ng n\u1ed9p thu\u1ebf TNDN. C\u00f2n n\u0103m 2019, c\u00f4ng ty c\u00f3 t\u1ed5ng doanh thu 202 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng v\u1eabn l\u1ed7 h\u01a1n 16,4 t\u1ec9 \u0111\u1ed3ng n\u00ean kh\u00f4ng n\u1ed9p thu\u1ebf TNDN. Nh\u01b0ng c\u00f4ng ty c\u00f3 ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 455 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf nh\u00e0 th\u1ea7u g\u1ea7n 109 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf m\u00f4n b\u00e0i 3 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi nh\u1eefng c\u00f4ng ty v\u1eadn t\u1ea3i truy\u1ec1n th\u1ed1ng, s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c c\u00f4ng ty \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y c\u0169ng t\u0103ng l\u00ean. Ch\u1eb3ng h\u1ea1n, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a\u00a0Grab\u00a0<\/a>n\u0103m 2018 h\u01a1n 441 t\u1ec9 \u0111\u1ed3ng, g\u1ea5p 2,3 l\u1ea7n con s\u1ed1 n\u0103m 2017 (189 t\u1ec9 \u0111\u1ed3ng). Trong n\u0103m 2019, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng c\u00f3 th\u00f4ng tin 9 c\u00f4ng ty v\u1eadn t\u1ea3i taxi \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, c\u00f3 s\u1ed1 thu\u1ebf n\u0103m 2018 v\u00e0 4 th\u00e1ng \u0111\u1ea7u n\u0103m 2019 l\u00e0 437 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

M\u1ed9t c\u00e1n b\u1ed9 thu\u1ebf cho bi\u1ebft s\u1ed1 thu\u1ebf n\u1ed9p c\u1ee7a c\u00e1c c\u00f4ng ty v\u1eadn t\u1ea3i \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 ng\u00e0y c\u00e0ng t\u0103ng so v\u1edbi nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u00e2y. L\u00fd do l\u00e0 c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n c\u1ee7a c\u00e1c c\u00f4ng ty n\u00e0y th\u1ea5p h\u01a1n so v\u1edbi truy\u1ec1n th\u1ed1ng n\u00ean l\u01b0\u1ee3ng ng\u01b0\u1eddi d\u00f9ng c\u0169ng t\u0103ng; th\u00eam v\u00e0o \u0111\u00f3 \u0111\u1ed9i ng\u0169 xe ph\u00e1t tri\u1ec3n h\u1eb1ng n\u0103m kh\u00e1 l\u1edbn (ch\u1ec9 t\u00ednh ri\u00eang Grab s\u1ed1 li\u1ec7u th\u00f4ng tin l\u00ean 175.000 xe) n\u00ean doanh thu t\u0103ng, ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng t\u0103ng l\u00ean.<\/p>\n

\"\"Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean C\u00f4ng ty lu\u1eadt Basio, cho r\u1eb1ng m\u00f4 h\u00ecnh kinh t\u1ebf chia s\u1ebb ho\u00e0n to\u00e0n m\u1edbi, vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 hi\u1ec7n nay \u0111ang ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n. C\u1ea7n c\u00f3 m\u1ed9t \u0111\u00e1nh gi\u00e1 t\u1ed5ng th\u1ec3 v\u1ec1 nh\u1eefng m\u1eb7t kinh t\u1ebf, x\u00e3 h\u1ed9i c\u1ee7a m\u00f4 h\u00ecnh n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf h\u1ee3p l\u00fd h\u01a1n. Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o d\u1ecbch v\u1ee5 cho ph\u00e9p ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c h\u00e0nh tr\u00ecnh chuy\u1ebfn \u0111i, thu nh\u1eadp… v\u00e0 vi\u1ec7c ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc c\u0169ng thu\u1eadn ti\u1ec7n h\u01a1n th\u00ec sao kh\u00f4ng ph\u00e1t tri\u1ec3n.Ch\u00ednh s\u00e1ch thu\u1ebf ch\u01b0a ph\u00f9 h\u1ee3p ?<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, m\u1ed9t chuy\u00ean gia v\u1ec1 thu\u1ebf t\u1ea1i TP.HCM ph\u00e2n t\u00edch, c\u00e1c c\u00f4ng ty taxi truy\u1ec1n th\u1ed1ng hi\u1ec7n \u0111ang \u00e1p d\u1ee5ng k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT 10% theo nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u1edbi \u0111\u1ea7u ra. Tuy nhi\u00ean, c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i c\u00f4ng ngh\u1ec7 nh\u01b0 Grab l\u1ea1i kh\u00f3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o khi h\u1ee3p t\u00e1c v\u1edbi h\u00e0ng ng\u00e0n c\u00e1 nh\u00e2n \u1edf nhi\u1ec1u n\u01a1i. V\u00ed d\u1ee5 khi c\u00e1c h\u00e3ng taxi nh\u01b0 Vinasun, Mai Linh c\u00f3 th\u1ec3 l\u1ea5y h\u00f3a \u0111\u01a1n khi quy \u0111\u1ecbnh c\u00e1c xe \u0111\u1ed5 x\u0103ng \u1edf m\u1ed9t h\u1ec7 th\u1ed1ng c\u1eeda h\u00e0ng nh\u1ea5t \u0111\u1ecbnh th\u00ec b\u1ea3n th\u00e2n c\u00e1c t\u00e0i x\u1ebf Grab l\u00e0 c\u00e1 nh\u00e2n l\u1ea1i kh\u00f3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y. H\u01a1n n\u1eefa, b\u1ea3n th\u00e2n ng\u01b0\u1eddi t\u00e0i x\u1ebf c\u0169ng kh\u00f4ng bi\u1ebft \u0111\u1ebfn k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch \u0111\u1ec3 k\u00ea khai… V\u00ec v\u1eady, vi\u1ec7c \u00e1p d\u1ee5ng chung thu\u1ebf GTGT 10% l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh\u00a0kinh doanh<\/a>\u00a0n\u00e0y m\u00e0 c\u1ea7n \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf kho\u00e1n nh\u01b0 ki\u1ec3u h\u1ed9 kinh doanh c\u1ee7a c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, \u00f4ng Tr\u1ea7n Xoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang, cho r\u1eb1ng nguy\u00ean t\u1eafc ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng chung cho c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u1ec1u gi\u1ed1ng nhau, trong tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i th\u00ec c\u1ea7n nh\u1eefng ch\u00ednh s\u00e1ch kh\u00e1c. N\u1ebfu kh\u00f4ng s\u1ebd g\u00e2y ra t\u00ecnh tr\u1ea1ng nh\u1edd \u01b0u \u0111\u00e3i thu\u1ebf hay c\u00e1ch t\u00ednh thu\u1ebf kh\u00e1c nhau m\u00e0 gi\u00e1 c\u1ea3 c\u1ea1nh tranh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong m\u1ed9t ng\u00e0nh ngh\u1ec1 kh\u00f4ng l\u00e0nh m\u1ea1nh. Vi\u1ec7c thay \u0111\u1ed5i thu\u1ebf \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c\u00a0xe c\u00f4ng ngh\u1ec7<\/a>\u00a0g\u00e2y quan t\u00e2m ch\u00fa \u00fd g\u1ea7n \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i th\u00edch. Tr\u01b0\u1edbc \u0111\u00e2y, xe c\u00f4ng ngh\u1ec7 ch\u01b0a c\u00f3 gi\u1ea3i th\u00edch r\u00f5 quy \u0111\u1ecbnh \u1edf c\u00e1c\u00a0v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/a>\u00a0n\u00ean \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, nay Ch\u00ednh ph\u1ee7 x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u00e0nh kinh doanh v\u1eadn t\u1ea3i n\u00ean chuy\u1ec7n \u0111\u00f3ng thu\u1ebf 10% GTGT nh\u01b0 c\u00e1c c\u00f4ng ty kh\u00e1c l\u00e0 b\u00ecnh th\u01b0\u1eddng. Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa n\u00f3i th\u00eam: \u0110\u00e3 l\u00e0 m\u00f4 h\u00ecnh kinh t\u1ebf chia s\u1ebb th\u00ec ph\u00eda c\u00f4ng ty tham gia m\u00f4 h\u00ecnh n\u00e0y c\u0169ng c\u1ea7n xem l\u1ea1i vi\u1ec7c chia s\u1ebb th\u00eam \u0111\u1ed1i v\u1edbi t\u00e0i x\u1ebf v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u1ed3ng th\u1eddi c\u00f4ng ty c\u1ea7n t\u00ednh to\u00e1n \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u00e0i x\u1ebf nh\u01b0 x\u0103ng, chi ph\u00ed s\u1eeda xe…<\/p>\n

Thanh Xu\u00e2n – <\/a>Mai Ph\u01b0\u01a1ng<\/a><\/h4>\n

————————————-<\/p>\n

Thanh ni\u00ean (T\u00e0i ch\u00ednh KD) 14-12-2020:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/tai-chinh-kinh-doanh\/hang-xe-van-tai-nao-dong-thue-nhieu-1316694.html<\/em><\/a><\/p>\n

\u00a0<\/em><\/strong>(110\/1.286)<\/em>","protected":false},"excerpt":{"rendered":"

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