{"id":15907,"date":"2015-10-21T00:15:49","date_gmt":"2015-10-21T00:15:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15907"},"modified":"2015-10-23T00:10:42","modified_gmt":"2015-10-23T00:10:42","slug":"lap-ke-hoach-tiet-kiem-chi-phi-thue-trong-khuon-kho-cua-phap-luat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15907","title":{"rendered":"L\u1eadp k\u1ebf ho\u1ea1ch ti\u1ebft ki\u1ec7m chi ph\u00ed Thu\u1ebf trong khu\u00f4n kh\u1ed5 c\u1ee7a ph\u00e1p lu\u1eadt"},"content":{"rendered":"

L\u00e2u nay trong quan ni\u1ec7m c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u00e1 nh\u00e2n l\u00e0 ch\u1ec9 mu\u1ed1n l\u00e0m sao \u0111\u00f3 cho ph\u1ea3i \u0111\u00f3ng thu\u1ebf c\u00e0ng \u00edt c\u00e0ng t\u1ed1t v\u00ec thu\u1ebf l\u00e0 m\u1ed9t kho\u1ea3n chi c\u1ee7a b\u1ea1n v\u00e0 hi\u1ec3n nhi\u00ean l\u00e0m t\u00fai ti\u1ec1n c\u1ee7a b\u1ea1n v\u01a1i \u0111i.<\/span><\/p>\n

\n
Mu\u1ed1n l\u00e0 v\u1eady, nh\u01b0ng l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m chi ph\u00ed thu\u1ebf m\u00e0 kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt<\/strong>? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi l\u00e0m \u0111au \u0111\u1ea7u kh\u00f4ng \u00edt c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p<\/span><\/div>\n

Ng\u00e0y ng\u00e0y ch\u00fang ta v\u1eabn th\u01b0\u1eddng xuy\u00ean nghe tin \u00f4ng A, b\u00e0 B ph\u1ea1m t\u1ed9i, b\u1ecb b\u1eaft, b\u1ecb k\u1ebft \u00e1n v\u00ec tr\u1ed1n l\u1eadu thu\u1ebf. B\u00e0i to\u00e1n \u0111\u1eb7t ra cho ch\u00fang ta l\u00e0 l\u00e0m th\u1ebf n\u00e0o ph\u1ea3i \u0111\u00f3ng thu\u1ebf \u00edt m\u00e0 v\u1eabn kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt<\/strong>.<\/span><\/p>\n

C\u00f3 ba thu\u1eadt ng\u1eef m\u00e0 ranh gi\u1edbi c\u1ee7a ch\u00fang c\u0169ng kh\u00f4ng th\u1ef1c s\u1ef1 r\u00f5 r\u00e0ng\u00a0‘Tr\u1ed1n thu\u1ebf”,\u00a0“Tr\u00e1nh thu\u1ebf”\u00a0v\u00e0 “L\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf”<\/strong>, v\u00e0 n\u1ebfu v\u1eadn d\u1ee5ng kh\u00f4ng t\u1ed1t c\u00f3 th\u1ec3 khi\u1ebfn ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, v\u00f4 t\u00ecnh tr\u1edf th\u00e0nh\u00a0vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0\u00a0c\u00f3 t\u1ed9i<\/span><\/div>\n
\u00a0<\/span><\/div>\n
Tr\u1ed1n thu\u1ebf l\u00e0 vi\u1ec7c c\u00f3 \u00a0h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span><\/div>\n

\"L\u1eadp<\/h2>\n

\u0110\u00f3 l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng th\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng cho ph\u00e9p \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. C\u00f3 hai \u0111\u1ed9ng th\u00e1i ch\u00ednh c\u1ee7a h\u00e0nh vi tr\u1ed1ng thu\u1ebf l\u00e0 (1)\u00a0gi\u1ea5u th\u00f4ng tin\u00a0m\u00e0 l\u1ebd ra ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00ed d\u1ee5 nh\u01b0 b\u00e1n h\u00e0ng nh\u01b0ng kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ec3 gi\u1ea3m doanh thu (2)\u00a0t\u1ea1o ra th\u00f4ng tin kh\u00f4ng c\u00f3 th\u1eadt\u00a0v\u00ed d\u1ee5 nh\u01b0 mua ho\u00e1 \u0111\u01a1n \u0111\u1ec3 t\u0103ng chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ea1o h\u1ed3 s\u01a1 gi\u1ea3 \u0111\u1ec3 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u. Vi\u1ec7c tr\u1ed1n thu\u1ebf l\u00e0 phi ph\u00e1p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb k\u1ebft \u00e1n<\/span><\/p>\n

Tr\u00e1nh thu\u1ebf l\u00e0 vi\u1ec7c\u00a0s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng th\u1ee9c trong khu\u00f4n kh\u1ed5 c\u1ee7a ph\u00e1p lu\u1eadt\u00a0\u0111\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed thu\u1ebf<\/span><\/p>\n

\"L\u1eadp<\/h2>\n
\u0110\u00f3 l\u00e0 vi\u1ec7c v\u1eadn d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3ng tr\u1ed1ng m\u00e0 ph\u00e1p lu\u1eadt ch\u01b0a quy \u0111\u1ecbnh t\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch. Vi\u00eac l\u00e0m n\u00e0y \u0111\u00f2i h\u1ecfi ph\u1ea3i n\u1eafm v\u1eefng nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ph\u1ea3i r\u1ea5t th\u1eadn tr\u1ecdng khi \u00e1p d\u1ee5ng nh\u1eefng quy \u0111\u1ecbnh n\u00e0y. B\u1edfi v\u00ec ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf,\u00a0c\u00f3 th\u1ec3 t\u1eeb tr\u00e1nh thu\u1ebf h\u1ee3p ph\u00e1p sang tr\u1ed1n thu\u1ebf b\u1ea5t h\u1ee3p ph\u00e1p<\/span><\/div>\n

L\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf\u00a0c\u00f3 m\u1ed9t \u00fd ngh\u0129a bao qu\u00e1t h\u01a1n, mang t\u1ea7m chi\u1ebfn l\u01b0\u1ee3c, \u0111\u00f3 l\u00e0 vi\u1ec7c\u00a0t\u1ed1i \u01b0u ho\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0trong khu\u00f4n kh\u1ed5 c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\"L\u1eadp<\/h2>\n
T\u1ed1i \u01b0u ho\u00e1 thu\u1ebf, c\u00f3 ngh\u0129a l\u00e0 l\u00e0m sao \u0111\u1ec3 m\u1ee9c gi\u1ea3m thu\u1ebf cao h\u01a1n so v\u1edbi vi\u1ec7c gi\u1ea3m thu nh\u1eadp ho\u1eb7c gia t\u0103ng c\u00e1c chi ph\u00ed kh\u00e1c. N\u00f3i c\u00e1ch kh\u00e1c l\u00e0 ch\u00fang ta ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn t\u0103ng m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu t\u1ed1c \u0111\u1ed9 t\u0103ng c\u1ee7a thu\u1ebf th\u1ea5p h\u01a1n t\u1ed1c \u0111\u1ed9 t\u0103ng c\u1ee7a thu nh\u1eadp. \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c n\u00e0y, ng\u01b0\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf ph\u1ea3i c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1i nh\u00ecn, m\u1ed9t b\u1ee9c tranh t\u1ed5ng th\u1ec3 trong m\u1ed1i t\u01b0\u01a1ng t\u00e1c gi\u1eefa kinh doanh v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng t\u1edbi t\u00fai ti\u1ec1n c\u1ee7a ch\u00fang ta. N\u00f3i c\u00e1ch kh\u00e1c, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ph\u1ea3i l\u00e0 m\u1ed9t chuy\u00ean gia t\u00e0i ch\u00ednh, n\u1eafm v\u1eefng nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span><\/div>\n
\u00a0<\/span><\/div>\n
L\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf l\u00e0 vi\u1ec7c\u00a0t\u00ecm ki\u1ebfm c\u00e1c gi\u1ea3i ph\u00e1p v\u1ec1 thu\u1ebf kh\u00e1c nhau \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh\u00a0khi n\u00e0o, b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o\u00a0th\u1ef1c hi\u1ec7n\u00a0m\u1ed9t s\u1ed1 giao d\u1ecbch \u0111\u1ec3 t\u1ed1i \u01b0u ho\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/div>\n
\u00a0<\/span><\/div>\n
M\u1ed9t t\u1eeb vi\u1ebft t\u1eaft \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u trong l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf l\u00e0\u00a0SAVANT\u00a0(SAVANT c\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1eddi c\u00f3 h\u1ecdc v\u1ea5n r\u1ed9ng) \u0111\u01b0\u1ee3c gh\u00e9p c\u1ee7a c\u00e1c t\u1eeb S (strategy – chi\u1ebfn l\u01b0\u1ee3c), A (Anticipation – d\u1ef1 b\u00e1o), V (Value-Adding\u00a0– gia t\u0103ng gi\u00e1 tr\u1ecb), N (Negotiating – \u0111\u00e0m ph\u00e1n) v\u00e0 T (Transforming – chuy\u1ec3n ho\u00e1). \u0110\u1ec3\u00a0gia t\u0103ng gi\u00e1 tr\u1ecb\u00a0cho m\u1ed7i giao d\u1ecbch, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u1ea7n ph\u1ea3i lu\u00f4n lu\u00f4n x\u00e1c \u0111\u1ecbnh \u0111\u00fang theo chi\u1ebfn l\u01b0\u1ee3c\u00a0c\u1ee7a doanh nghi\u1ec7p,\u00a0\u01b0\u1edbc t\u00ednh\u00a0c\u00e1c t\u00e1c \u0111\u1ed9ng c\u00f3 th\u1ec3 v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf qua th\u1eddi gian \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn giao d\u1ecbch. Vi\u1ec7c\u00a0gia t\u0103ng gi\u00e1 tr\u1ecb\u00a0th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch\u00a0\u0111\u00e0m ph\u00e1n\u00a0\u0111\u01b0\u1ee3c c\u00e1c l\u1ef1a ch\u1ecdn v\u1ec1 thu\u1ebf t\u1ed1i \u01b0u nh\u1ea5t, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c chuy\u1ec3n ho\u00e1\u00a0giao d\u1ecbch sang d\u1ea1ng th\u1ee9c kh\u00e1c c\u00f3 l\u1ee3i nh\u1ea5t v\u1ec1 thu\u1ebf trong m\u1ed1i quan h\u1ec7 t\u1ed5ng ho\u00e0 v\u1edbi c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a doanh nghi\u1ec7p\/c\u00e1 nh\u00e2n.<\/span><\/div>\n

Chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u01a1 s\u1edf v\u1eadn d\u1ee5ng:<\/span><\/p>\n

(1)\u00a0gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n\u00a0t\u1ee9c l\u00e0 vi\u1ec7c \u0111\u00f3ng thu\u1ebf s\u1edbm hay mu\u1ed9n<\/span><\/p>\n

(2)\u00a0ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf\u00a0t\u1ee9c l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf nhi\u1ec1u hay \u00edt<\/span><\/p>\n

(3)\u00a0ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t\u00a0do y\u1ebfu t\u1ed1 thu\u1ebf su\u1ea5t c\u00e1c lo\u1ea1i h\u00ecnh kinh doanh kh\u00e1c nhau, thu\u1ebf su\u1ea5t t\u1ea1i c\u00e1c n\u01b0\u1edbc kh\u00e1c nhau l\u00e0 kh\u00e1c nhau<\/span><\/p>\n

C\u00f3 b\u1ed1n ph\u01b0\u01a1ng th\u1ee9c th\u01b0\u1eddng \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng trong l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf:<\/span><\/p>\n

(1) t\u1ea1o m\u1edbi<\/span><\/p>\n

(2) chuy\u1ec3n \u0111\u1ed5i<\/span><\/p>\n

(3) th\u1eddi gian<\/span><\/p>\n

(4) chia t\u00e1ch<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 b\u1ed1n ph\u01b0\u01a1ng th\u1ee9c n\u00e0y, ch\u00fang ta h\u00e3y c\u00f9ng s\u1eed d\u1ee5ng c\u00e1c lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec3 ph\u00e2n t\u00edch v\u00e0 l\u1ea5y v\u00ed d\u1ee5<\/span><\/div>\n