{"id":14619,"date":"2015-10-02T00:40:22","date_gmt":"2015-10-02T00:40:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14619"},"modified":"2016-11-11T04:46:49","modified_gmt":"2016-11-11T04:46:49","slug":"lam-viec-voi-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14619","title":{"rendered":"L\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 \u201cb\u00ed quy\u1ebft\u201d"},"content":{"rendered":"
\"L\u00e0m

L\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 \u201cb\u00ed quy\u1ebft\u201d<\/p><\/div>\n

(TBKTSG) – M\u1ed9t n\u0103m c\u0103ng th\u1eb3ng c\u1ee7a ng\u00e0nh thu\u1ebf c\u0169ng l\u00e0 m\u1ed9t n\u0103m c\u0103ng th\u1eb3ng v\u1edbi doanh nghi\u1ec7p, v\u00ec v\u1eady:<\/span><\/p>\n

L\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 “b\u00ed quy\u1ebft”<\/strong><\/span><\/h2>\n

\u0110\u00e2y l\u00e0 nh\u1eefng \u201cb\u00ed quy\u1ebft c\u01a1 b\u1ea3n\u201d \u0111\u01b0\u1ee3c chuy\u00ean gia chia s\u1ebb v\u1edbi nh\u1eefng ng\u01b0\u1eddi ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf trong doanh nghi\u1ec7p.<\/span><\/p>\n

Tin t\u1ed1t, tin x\u1ea5u<\/span><\/p>\n

Trao \u0111\u1ed5i v\u1edbi ch\u00fang t\u00f4i t\u1ea1i m\u1ed9t h\u1ed9i th\u1ea3o do T\u1ed5ng c\u00f4ng ty \u0110\u1ea7u t\u01b0 v\u00e0 Kinh doanh v\u1ed1n nh\u00e0 n\u01b0\u1edbc (SCIC) t\u1ed5 ch\u1ee9c t\u1ea1i TPHCM m\u1edbi \u0111\u00e2y, \u00f4ng Phan V\u0169 Ho\u00e0ng, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf C\u00f4ng ty\u00a0Deloitte\u00a0Vi\u1ec7t Nam, cho bi\u1ebft n\u0103m 2015 ng\u00e0nh thu\u1ebf \u0111\u1eb7t ch\u1ec9 ti\u00eau t\u0103ng thu 7,5% v\u00e0 \u201cph\u1ea5n \u0111\u1ea5u\u201d v\u01b0\u1ee3t 8-10% s\u1ed1 thu \u0111\u00f3. T\u1ee9c l\u00e0, s\u1ed1 thu\u1ebf th\u1ef1c thu c\u1ee7a n\u0103m 2015 \u0111\u1eb7t ra s\u1ebd t\u0103ng 15-18% so v\u1edbi n\u0103m 2014. \u0110\u00e2y qu\u1ea3 th\u1ef1c l\u00e0 tin \u201cc\u1ef1c k\u1ef3 c\u0103ng th\u1eb3ng\u201d v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n

Th\u1ef1c t\u1ebf, vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh \u0111\u00f4n \u0111\u1ed1c thu v\u00e0 si\u1ebft thu r\u1ea5t ch\u1eb7t trong g\u1ea7n m\u1ed9t n\u0103m qua kh\u00f4ng m\u1edbi, v\u00e0 c\u00f4ng c\u1ee5 r\u1ea5t h\u1eefu hi\u1ec7u \u0111\u01b0\u1ee3c h\u1ecd hay d\u00f9ng l\u00e0 thanh, ki\u1ec3m tra thu\u1ebf c\u00e1c doanh nghi\u1ec7p. S\u1ed1 tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf t\u0103ng r\u1ea5t nhanh h\u01a1n hai n\u0103m qua v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea1t v\u00e0 truy thu c\u0169ng t\u0103ng theo.<\/span>
\n Tr\u01b0\u1edbc t\u00ecnh h\u00ecnh \u0111\u00f3 doanh nghi\u1ec7p ph\u1ea3i l\u00e0m g\u00ec?<\/span><\/p>\n

T\u1eeb g\u00f3c \u0111\u1ed9 c\u01a1 quan thu\u1ebf<\/span><\/p>\n

Th\u1ee9 nh\u1ea5t, theo \u00f4ng Ho\u00e0ng, tuy g\u1ea7n \u0111\u00e2y b\u00e1o ch\u00ed \u0111\u01b0a tin m\u1ee5c ti\u00eau tr\u1ecdng t\u00e2m c\u1ee7a c\u01a1 quan thu\u1ebf 2015 l\u00e0 c\u1eaft gi\u1ea3m gi\u1edd n\u1ed9p thu\u1ebf c\u00f2n 121 gi\u1edd, b\u1eb1ng Asean 4 (b\u1ed1n n\u01b0\u1edbc c\u00f3 th\u1ee7 t\u1ee5c thu\u1ebf t\u1ed1t nh\u1ea5t Asean), nh\u01b0ng doanh nghi\u1ec7p ch\u1edb v\u1ed9i m\u1eebng. C\u1ee5 th\u1ec3 nh\u01b0 g\u1ea7n \u0111\u00e2y doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c c\u1ee7a t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (th\u01b0\u1eddng r\u1ea5t d\u00e0i) \u0111\u1ec3 c\u1eaft gi\u1ea3m gi\u1edd khai n\u1ed9p thu\u1ebf nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u00e0m c\u00e1c bi\u1ec3u m\u1eabu \u0111\u00f3 \u0111\u1ec3 s\u1eb5n, v\u00ec c\u01a1 quan thu\u1ebf tuy nh\u1eafm \u0111\u1ebfn th\u00e0nh t\u00edch gi\u1ea3m s\u1ed1 gi\u1edd khai thu\u1ebf nh\u01b0ng n\u1ebfu h\u1ecd v\u00e0o ki\u1ec3m tra doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00ecnh c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y, n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec v\u1eabn b\u1ecb coi l\u00e0 vi ph\u1ea1m.<\/span><\/p>\n\n\n\n
Theo quy \u0111\u1ecbnh m\u1ed9t l\u1ea7n c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 n\u0103m ng\u00e0y, n\u1ebfu c\u1ea7n \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam n\u0103m ng\u00e0y n\u1eefa nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i m\u1ed9t l\u1ea7n.<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c gi\u1ea3m gi\u1edd khai thu\u1ebf \u0111\u00f2i h\u1ecfi B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p r\u1ea5t c\u0103n c\u01a1, c\u01a1 quan thu\u1ebf c\u0169ng s\u1ebd si\u1ebft ch\u1eb7t h\u01a1n trong vi\u1ec7c ki\u1ec3m tra doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n lu\u00f4n c\u1eadp nh\u1eadt t\u00ecnh h\u00ecnh \u0111\u1ec3 bi\u1ebft m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n b\u1ecb ki\u1ec3m tra hay kh\u00f4ng v\u00e0 c\u1ea7n l\u00e0m nh\u1eefng g\u00ec.<\/span><\/p>\n

Th\u1ee9 hai, m\u1edbi \u0111\u00e2y c\u01a1 quan thu\u1ebf c\u00f3 ra quy tr\u00ecnh ki\u1ec3m tra n\u1ed9i b\u1ed9 m\u1edbi, theo \u0111\u00f3 ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p theo r\u1ee7i ro v\u00e0 s\u1ebd \u1ee9ng x\u1eed v\u1edbi m\u1ed7i nh\u00f3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i kh\u00e1c nhau.<\/span><\/p>\n

M\u1ed7i n\u0103m c\u01a1 quan thu\u1ebf s\u1ebd l\u1ecdc ra 20% doanh nghi\u1ec7p m\u00ecnh qu\u1ea3n l\u00fd \u0111\u1ec3 ki\u1ec3m tra, trong \u0111\u00f3 15% s\u1ed1 doanh nghi\u1ec7p do m\u00e1y t\u00ednh t\u1ef1 ch\u1ecdn d\u1ef1a tr\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf, 5% c\u00f2n l\u1ea1i do c\u01a1 quan thu\u1ebf ch\u1ecdn. Nh\u00f3m doanh nghi\u1ec7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf, \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 danh s\u00e1ch tr\u00ean trang web c\u1ee7a c\u01a1 quan thu\u1ebf. Nh\u00f3m n\u00e0y bu\u1ed9c ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n in s\u1eb5n c\u1ee7a c\u01a1 quan thu\u1ebf hay d\u00f9ng ph\u1ea7n m\u1ec1m c\u1ee7a c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh n\u1ebfu t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng th\u00e1ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i h\u00e0ng qu\u00ed nh\u01b0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c.<\/span><\/p>\n

Nh\u00f3m doanh nghi\u1ec7p n\u00e0y ch\u1ee7 y\u1ebfu l\u00e0 nh\u1eefng c\u00f4ng ty thu\u1ed9c ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p hay giao d\u1ecbch v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1edf h\u1eefu ch\u00e9o, giao d\u1ecbch qua ng\u00e2n h\u00e0ng \u0111\u00e1ng ng\u1edd\u2026 Nh\u01b0ng l\u01b0u \u00fd, d\u00f9 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n kh\u00f4ng li\u00ean quan nh\u01b0ng n\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 d\u00f9ng nh\u1eefng h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a nh\u1eefng doanh nghi\u1ec7p kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00f3 t\u1eebng thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 hai l\u1ea7n trong n\u0103m th\u00ec coi ch\u1eebng doanh nghi\u1ec7p b\u1ea1n c\u0169ng b\u1ecb li\u00ean l\u1ee5y, r\u01a1i v\u00e0o \u201cdanh s\u00e1ch \u0111en\u201d.<\/span><\/p>\n

Th\u1ee9 ba, v\u1ec1 ho\u00e0n thu\u1ebf, 100% \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ec1u b\u1ecb ki\u1ec3m tra sau ho\u00e0n thu\u1ebf v\u00e0 l\u01b0u \u00fd c\u01a1 quan thu\u1ebf s\u1ebd nh\u1eafm v\u00e0o nh\u1eefng doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1, v\u00ed d\u1ee5 l\u1ed7 tri\u1ec1n mi\u00ean m\u00e0 v\u1eabn \u0111\u1ea7u t\u01b0 th\u00eam. \u201cCh\u00fang ta v\u1eabn hi\u1ec3u vi\u1ec7c thanh tra chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng t\u1eadp trung v\u00e0o kh\u1ed1i doanh nghi\u1ec7p FDI nh\u01b0ng trong \u0111\u1ecbnh h\u01b0\u1edbng ng\u00e0nh thu\u1ebf s\u1ebd t\u1eadp trung c\u1ea3 v\u00e0o khu v\u1ef1c trong n\u01b0\u1edbc, nh\u1ea5t l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 m\u1ed9t v\u00e0i c\u00f4ng ty con \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, hay nh\u1eefng doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn\u201d, \u00f4ng Ho\u00e0ng n\u00f3i, \u201cDoanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf lu\u00f4n l\u00e0 m\u1ee5c ti\u00eau c\u1ee7a c\u01a1 quan thu\u1ebf, v\u00ec s\u1eed d\u1ee5ng \u01b0u \u0111\u00e3i l\u00e0 m\u1ed9t chuy\u1ec7n nh\u01b0ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i hay kh\u00f4ng l\u00e0 chuy\u1ec7n kh\u00e1c\u201d.<\/span><\/p>\n

Th\u1ee9 t\u01b0, thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u0169ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf \u201cnguy hi\u1ec3m\u201d. L\u1ebd ra thu\u1ebf n\u00e0y nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ch\u1ecbu nh\u01b0ng th\u1ef1c t\u1ebf to\u00e0n doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ecbu v\u00e0 h\u1ea7u h\u1ebft r\u01a1i v\u00e0o \u0111\u1ea7u doanh nghi\u1ec7p theo ki\u1ec3u m\u1ed9t ng\u00e0y \u0111\u1eb9p tr\u1eddi, c\u01a1 quan thu\u1ebf v\u00e0o, \u1ea5n cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng \u0111\u00f2i truy thu c\u1ea3 ch\u1ee5c t\u1ec9 trong khi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111i xa r\u1ed3i. Doanh nghi\u1ec7p l\u01b0u \u00fd nh\u1eefng kho\u1ea3n thanh to\u00e1n v\u1edbi n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7c bi\u1ec7t nh\u01b0 d\u1ecbch v\u1ee5, b\u1edfi \u0111\u00e2y l\u00e0 nh\u1eefng ph\u1ea7n hay b\u1ecb truy thu thu\u1ebf n\u00e0y v\u00e0 s\u1ed1 ti\u1ec1n th\u01b0\u1eddng r\u1ea5t l\u1edbn n\u00ean \u0111\u00f3 l\u00e0 lo\u1ea1i thu\u1ebf nguy hi\u1ec3m, \u0111\u1eebng l\u01a1 l\u00e0.<\/span><\/p>\n

Th\u1ee9 n\u0103m, \u00f4ng Ho\u00e0ng nh\u1eafc, n\u1ebfu doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra thu\u1ebf trong v\u00e0i n\u0103m th\u00ec \u0111\u00f3 l\u00e0 d\u1ea5u hi\u1ec7u c\u00f3 th\u1ec3 s\u1eafp b\u1ecb ki\u1ec3m tra. Th\u01b0\u1eddng 3-4 n\u0103m doanh nghi\u1ec7p s\u1ebd b\u1ecb thanh tra thu\u1ebf m\u1ed9t l\u1ea7n (v\u00ec theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf sau n\u0103m n\u0103m c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c thu ti\u1ec1n ph\u1ea1t, sau 10 n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c truy thu thu\u1ebf n\u1eefa). T\u1ef7 l\u1ec7 ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh, qu\u1ea3n l\u00fd, ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf l\u00e0 0,05% m\u1ed9t ng\u00e0y nh\u01b0ng t\u00ednh ra n\u0103m l\u00ean t\u1edbi 18,25%\/n\u0103m, g\u1ea5p h\u01a1n ba l\u1ea7n so v\u1edbi l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng v\u00e0 \u0111\u00f3 l\u00e0 m\u1ee9c ph\u1ea1t c\u1ef1c k\u1ef3 n\u1eb7ng.<\/span><\/p>\n

Ti\u1ec1n ph\u1ea1t thu k\u00ea khai sai v\u00e0 thi\u1ebfu c\u0169ng r\u1ea5t n\u1eb7ng, l\u00ean t\u1edbi 20% c\u1ee7a s\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu v\u00e0 n\u1ebfu c\u00f3 h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng th\u00ec doanh nghi\u1ec7p b\u1ecb t\u0103ng s\u1ed1 ph\u1ea1t g\u1ea5p 1-3 l\u1ea7n. Nh\u01b0ng \u00f4ng Ho\u00e0ng l\u01b0u \u00fd, theo quy \u0111\u1ecbnh m\u1ed9t l\u1ea7n c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 n\u0103m ng\u00e0y, n\u1ebfu c\u1ea7n \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam n\u0103m ng\u00e0y n\u1eefa nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i m\u1ed9t l\u1ea7n.<\/span><\/p>\n

Ch\u1edb d\u1ea1i l\u01a1 l\u00e0 chuy\u1ec7n nh\u1ecf<\/span><\/p>\n

Th\u1ee9 s\u00e1u, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c chi ti\u1ebft nh\u1ecf nh\u1eb7t nh\u01b0ng r\u1ea5t d\u1ec5 g\u1eb7p tai n\u1ea1n v\u1edbi c\u01a1 quan thu\u1ebf, v\u00ed d\u1ee5 nh\u01b0 t\u00ednh x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan. C\u01a1 quan thu\u1ebf nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p t\u00ednh th\u00eam c\u00e1c kho\u1ea3n kh\u00e1c v\u00e0o kho\u1ea3n g\u1ed1c, v\u00ed d\u1ee5 ti\u1ec1n b\u1ea3n quy\u1ec1n ph\u1ea3i tr\u1ea3 cho c\u01a1 quan thu\u1ebf r\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 thu\u1ebf nh\u1eadp kh\u1ea9u khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. Hay nh\u01b0 m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p s\u1ed1 \u0111\u0103ng k\u00fd v\u1edbi h\u1ea3i quan, s\u1ed1 b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 s\u1ed1 th\u1ef1c t\u1ebf ch\u00eanh l\u1ec7ch s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra th\u00eam v\u00e0 b\u1ecb ph\u1ea1t. Hay n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec ph\u1ea7n \u0111\u0103ng k\u00fd ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u1ea7n nh\u1eadp kh\u1ea9u t\u00ednh thu\u1ebf ph\u1ea3i h\u1ebft s\u1ee9c c\u1ea9n th\u1eadn.<\/span><\/p>\n

V\u1edbi h\u1ea3i quan, v\u00ed d\u1ee5 m\u00e3 h\u00e0ng ch\u1ec9 kh\u00e1c nhau m\u1ed9t ch\u00fat c\u0169ng s\u1ebd b\u1ecb ki\u1ec3m tra sau th\u00f4ng quan v\u00e0 m\u1ee9c thu\u1ebf b\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u1eeb 0,1% l\u00ean t\u1edbi c\u1ea3 ch\u1ee5c ph\u1ea7n tr\u0103m l\u00e0 c\u00f3 th\u1eadt. Hay theo quy \u0111\u1ecbnh n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty kh\u00e1c th\u00ec kho\u1ea3n l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed t\u00ednh thu\u1ebf. Song, v\u1ea5n \u0111\u1ec1 th\u1ebf n\u00e0o l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c, n\u1ebfu mua tr\u00e1i phi\u1ebfu hay tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng th\u00ec v\u0103n b\u1ea3n c\u1ee7a ng\u00e0nh thu\u1ebf l\u1ea1i quy \u0111\u1ecbnh ch\u01b0a r\u00f5, n\u00ean doanh nghi\u1ec7p khi \u0111\u1ee5ng t\u1edbi ph\u1ea7n n\u00e0y ph\u1ea3i h\u1ecfi r\u00f5 c\u01a1 quan thu\u1ebf t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n

Th\u1ee9 b\u1ea3y, v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb c\u00f3 nh\u1eefng quy \u0111\u1ecbnh nh\u1ecf nh\u01b0ng r\u1ea5t d\u1ec5 \u201cch\u1ebft ng\u01b0\u1eddi\u201d v\u00ed d\u1ee5 nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn vi\u1ebft t\u1eaft \u201cqu\u1eadn\u201d l\u00e0 Q., TP c\u00f3 ngh\u0129a l\u00e0 \u201cth\u00e0nh ph\u1ed1\u201d nh\u01b0ng vi\u1ebft t\u1eaft trong h\u00f3a \u0111\u01a1n ph\u1ea3i vi\u1ebft \u0111\u00fang theo gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, hay h\u00f3a \u0111\u01a1n kh\u00f4ng in b\u1eb1ng m\u00e1y t\u00ednh b\u00ean d\u01b0\u1edbi ph\u1ea7n k\u00ea khai c\u00f2n tr\u1ed1ng th\u00ec ph\u1ea3i d\u00f9ng b\u00fat g\u1ea1ch ch\u00e9o. Quy \u0111\u1ecbnh n\u00e0y khi\u1ebfn doanh nghi\u1ec7p kh\u00e1 m\u1ec7t v\u00ec n\u1ebfu m\u1ed9t ng\u00e0y doanh nghi\u1ec7p b\u00e1n l\u1ebb xu\u1ea5t 1.000 h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 khi ph\u1ea3i thu\u00ea ri\u00eang m\u1ed9t ng\u01b0\u1eddi ch\u1ec9 \u0111\u1ec3\u2026 g\u1ea1ch ch\u00e9o.<\/span><\/p>\n

N\u00f3i t\u00f3m l\u1ea1i, c\u00f3 1.001 t\u00ecnh hu\u1ed1ng \u0111\u1ec3 doanh nghi\u1ec7p \u201ctr\u1ea7y da tr\u00f3c v\u1ea9y\u201d v\u1edbi c\u01a1 quan thu\u1ebf n\u00ean \u0111\u1ec3 \u0111\u1ec1 ph\u00f2ng nh\u1eefng r\u1ee7i ro kh\u00f4ng mong mu\u1ed1n, doanh nghi\u1ec7p ph\u1ea3i th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra, l\u1eafng nghe, c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 lu\u00f4n s\u1eb5n s\u00e0ng chu\u1ea9n b\u1ecb \u0111\u1ec3 \u201c\u0111\u01b0\u01a1ng \u0111\u1ea7u\u201d v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Theo <\/span>TBKTSG<\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Thay m\u1eb7t doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf<\/a><\/span><\/p>\n

C\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra doanh nghi\u1ec7p<\/a><\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n<\/a><\/span><\/p>\n

Quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ec3 l\u00e0m t\u1edd khai nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u?<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng \u201cb\u00ed quy\u1ebft c\u01a1 b\u1ea3n\u201d \u0111\u01b0\u1ee3c chuy\u00ean gia chia s\u1ebb v\u1edbi nh\u1eefng ng\u01b0\u1eddi ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf trong doanh nghi\u1ec7p. \u0110\u1ec3 gi\u1ea3m b\u1edbt m\u1ed9t n\u0103m c\u0103ng th\u1eb3ng c\u1ee7a ng\u00e0nh thu\u1ebf c\u0169ng l\u00e0 m\u1ed9t n\u0103m c\u0103ng th\u1eb3ng v\u1edbi doanh nghi\u1ec7p.<\/p>\n","protected":false},"author":7,"featured_media":14712,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1820,1831],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14619"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14619"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14619\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14712"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14619"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}