{"id":9729,"date":"2015-08-19T03:29:26","date_gmt":"2015-08-19T03:29:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9729"},"modified":"2015-08-24T10:33:18","modified_gmt":"2015-08-24T10:33:18","slug":"to-trinh-chinh-phu-ve-du-an-luat-sua-doi-bo-sung-mot-so-dieu-tai-cac-luat-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9729","title":{"rendered":"T\u1edd tr\u00ecnh ch\u00ednh ph\u1ee7 v\u1ec1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

K\u1ebf to\u00e1n Centax<\/a><\/strong> xin gi\u1edbi thi\u1ec7u T\u1edd tr\u00ecnh ch\u00ednh ph\u1ee7 v\u1ec1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf\u00a0k\u00e8m CV s\u1ed1\u00a0 11140\/BTC-CST ng\u00e0y 13 \/8\/2015<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc c\u00f9ng tham kh\u1ea3o, download v\u00e0 tham gia\u00a0\u00fd ki\u1ebfn g\u1eedi v\u1ec1\u00a0K\u1ebf to\u00e1n Centax\u00a0<\/a><\/strong>\u0111\u1ec3 ch\u00fang t\u00f4i t\u1eadp h\u1ee3p,\u00a0tr\u00ecnh l\u00ean Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh\u00a0\u00fd ki\u1ebfn tham gia s\u1eeda\u00a0\u0111\u1ed5i lu\u1eadt thu\u1ebf c\u1ee7a c\u00e1c b\u1ea1n<\/span><\/p>\n

 <\/p>\n

\"T\u1edd<\/span><\/p>\n

Nh\u1eefng n\u0103m qua, do t\u00e1c \u0111\u1ed9ng c\u1ee7a kh\u1ee7ng ho\u1ea3ng kinh t\u1ebf th\u1ebf gi\u1edbi, n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc ta v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c. Nh\u1edd th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p c\u1ee7a Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 trong giai \u0111o\u1ea1n 2012-2014 nh\u1eb1m h\u1ed7 tr\u1ee3, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, n\u1ec1n kinh t\u1ebf \u0111\u00e3 xu\u1ea5t hi\u1ec7n m\u1ed9t s\u1ed1 d\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c. \u0110\u1ec3 ti\u1ebfp t\u1ee5c ph\u1ee5c h\u1ed3i \u0111\u00e0 t\u0103ng tr\u01b0\u1edfng trong th\u1eddi gian t\u1edbi; th\u1ef1c hi\u1ec7n nh\u1eefng ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 \u0111\u1ed1i v\u1edbi n\u00f4ng nghi\u1ec7p, n\u00f4ng d\u00e2n, n\u00f4ng th\u00f4n; t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p Vi\u1ec7t Nam trong h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf v\u00e0 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea3i quan th\u00ec c\u1ea7n c\u00f3 th\u00eam nh\u1eefng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\nDo \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 d\u1ef1 \u00e1n Lu\u1eadt) nh\u01b0 sau: <\/span>
\nI. S\u1ef0 C\u1ea6N THI\u1ebeT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG C\u00c1C LU\u1eacT THU\u1ebe<\/strong> <\/span>
\nKinh t\u1ebf – x\u00e3 h\u1ed9i n\u01b0\u1edbc ta 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2015 di\u1ec5n ra trong b\u1ed1i c\u1ea3nh kinh t\u1ebf th\u1ebf gi\u1edbi \u0111\u01b0\u1ee3c d\u1ef1 b\u00e1o ti\u1ebfp t\u1ee5c \u0111\u00e0 ph\u1ee5c h\u1ed3i nh\u01b0ng ch\u01b0a b\u1ec1n v\u1eefng v\u1edbi t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng gi\u1eefa c\u00e1c khu v\u1ef1c ng\u00e0y c\u00e0ng kh\u00e1c bi\u1ec7t, m\u1ed9t ph\u1ea7n do gi\u00e1 d\u1ea7u v\u00e0 gi\u00e1 m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a gi\u1ea3m t\u00e1c \u0111\u1ed9ng \u1edf m\u1ee9c kh\u00e1c nhau \u0111\u1ebfn t\u1eebng khu v\u1ef1c. C\u1ee5 th\u1ec3 kinh t\u1ebf ti\u1ebfp t\u1ee5c \u1ed5n \u0111\u1ecbnh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 k\u1ebft qu\u1ea3 kh\u00e1: S\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc c\u00f3 nhi\u1ec1u c\u1ea3i thi\u1ec7n. T\u0103ng tr\u01b0\u1edfng theo xu h\u01b0\u1edbng t\u00edch c\u1ef1c. C\u00e1c c\u00e2n \u0111\u1ed1i v\u0129 m\u00f4 gi\u1eef \u1ed5n \u0111\u1ecbnh. \u1ede trong n\u01b0\u1edbc, gi\u00e1 x\u0103ng d\u1ea7u gi\u1ea3m l\u00e0 y\u1ebfu t\u1ed1 h\u1ed7 tr\u1ee3 m\u1ea1nh m\u1ebd cho c\u00e1c doanh nghi\u1ec7p v\u00e0 k\u00edch th\u00edch ti\u00eau d\u00f9ng. C\u00e1c ch\u00ednh s\u00e1ch ban h\u00e0nh trong n\u0103m 2014 v\u00e0 \u0111\u1ea7u n\u0103m 2015 \u0111\u00e3 ph\u00e1t huy t\u00e1c d\u1ee5ng, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho khu v\u1ef1c doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n. C\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c v\u00e0 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng tr\u00ean c\u1ea3 n\u01b0\u1edbc t\u1eadn d\u1ee5ng c\u01a1 h\u1ed9i thu\u1eadn l\u1ee3i trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, tri\u1ec3n khai th\u1ef1c hi\u1ec7n t\u1ed1t c\u00e1c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 Ch\u00ednh ph\u1ee7, tr\u1ecdng t\u00e2m l\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 01\/NQ-CP ng\u00e0y 03 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 nh\u1eefng nhi\u1ec7m v\u1ee5, gi\u1ea3i ph\u00e1p ch\u1ee7 y\u1ebfu ch\u1ec9 \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2015. <\/span>
\nM\u1eb7t kh\u00e1c, c\u1ed9ng \u0111\u1ed3ng kinh t\u1ebf Asean s\u1ebd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0o cu\u1ed1i n\u0103m 2015, Vi\u1ec7t Nam c\u0169ng \u0111ang \u0111\u1ea9y nhanh ti\u1ebfn tr\u00ecnh \u0111\u00e0m ph\u00e1n \u0111\u1ec3 c\u00f3 th\u1ec3 s\u1edbm k\u1ebft th\u00fac vi\u1ec7c cam k\u1ebft Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c xuy\u00ean Th\u00e1i B\u00ecnh D\u01b0\u01a1ng – TPP. Tr\u01b0\u1edbc nh\u1eefng c\u01a1 h\u1ed9i v\u00e0 th\u00e1ch th\u1ee9c m\u1edbi, n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc ta s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u1ed1i m\u1eb7t v\u1edbi kh\u00f4ng \u00edt kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c khi tham gia v\u00e0o ti\u1ebfn tr\u00ecnh h\u1ed9i nh\u1eadp ng\u00e0y c\u00e0ng s\u00e2u do n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u00f2n th\u1ea5p, th\u01b0\u01a1ng hi\u1ec7u s\u1ea3n ph\u1ea9m ch\u01b0a cao v\u00e0 uy t\u00edn doanh nghi\u1ec7p ch\u01b0a c\u00f3 nhi\u1ec1u c\u1ea3i thi\u1ec7n. B\u00ean c\u1ea1nh \u0111\u00f3, t\u00ecnh h\u00ecnh cung, c\u1ea7u tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u1ebf gi\u1edbi c\u00f2n nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng ph\u1ee9c t\u1ea1p g\u00e2y \u00e1p l\u1ef1c c\u1ea1nh tranh cho xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam. Ti\u00eau th\u1ee5 c\u00e1c m\u1eb7t h\u00e0ng n\u00f4ng s\u1ea3n trong n\u01b0\u1edbc th\u1ec3 hi\u1ec7n nhi\u1ec1u b\u1ea5t c\u1eadp l\u00e0m \u1ea3nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u1eddi s\u1ed1ng n\u00f4ng d\u00e2n. \u0110\u1ec3 ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 kinh doanh, x\u00e2y d\u1ef1ng, ho\u00e0n thi\u1ec7n \u0111\u1ed3ng b\u1ed9 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt li\u00ean quan nh\u1eb1m th\u1ef1c hi\u1ec7n t\u1ed1t m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i n\u0103m 2015 v\u00e0 nh\u1eefng n\u0103m t\u1edbi, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a h\u1ed9i nh\u1eadp kinh t\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n, \u1ed5n \u0111\u1ecbnh s\u1ea3n xu\u1ea5t \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u th\u1ef1c t\u1ebf th\u00ec c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 nh\u1eefng gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh \u0111\u1ed3ng b\u1ed9, trong \u0111\u00f3 c\u00f3 gi\u1ea3i ph\u00e1p v\u1ec1 thu\u1ebf. <\/span>
\nNgo\u00e0i ra, t\u1ea1i Th\u00f4ng b\u00e1o s\u1ed1 229\/TB-VPCP ng\u00e0y 18\/7\/2015, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 giao B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9 ng\u00e0nh li\u00ean quan kh\u1ea9n tr\u01b0\u01a1ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u1eb1m th\u1ef1c hi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 Quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u00f4ng nghi\u1ec7p \u00f4 t\u00f4 Vi\u1ec7t Nam b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 xem x\u00e9t, tr\u00ecnh Qu\u1ed1c h\u1ed9i v\u00e0o K\u1ef3 h\u1ecdp th\u1ee9 10 Qu\u1ed1c h\u1ed9i kh\u00f3a XIII.<\/span>
\nII. M\u1ee4C TI\u00caU, Y\u00caU C\u1ea6U S\u1eecA \u0110\u1ed4I LU\u1eacT<\/span><\/strong><\/span>
\nVi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c Lu\u1eadt c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c m\u1ee5c ti\u00eau, y\u00eau c\u1ea7u sau:<\/span>
\n1. \u0110\u1ea3m b\u1ea3o m\u1ee5c ti\u00eau h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n; ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf, v\u1edbi cam k\u1ebft t\u1ea1i c\u00e1c th\u1ecfa thu\u1eadn v\u00e0 \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft ho\u1eb7c tham gia ho\u1eb7c \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n \u0111\u1ec3 k\u00fd k\u1ebft, tham gia, qua \u0111\u00f3 g\u00f3p ph\u1ea7n n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 t\u0103ng vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n2. \u0110\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a ch\u00ednh s\u00e1ch, theo \u0111\u00f3 t\u1eadp trung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp so v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt.<\/span>
\n3. Ti\u1ebfp t\u1ee5c \u0111\u1ea3m b\u1ea3o \u0111\u01a1n gi\u1ea3n, minh b\u1ea1ch, d\u1ec5 hi\u1ec3u, d\u1ec5 th\u1ef1c hi\u1ec7n, t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ea9y m\u1ea1nh c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh v\u00e0 hi\u1ec7n \u0111\u1ea1i ho\u00e1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi xu th\u1ebf c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf. <\/span>
\n4. Ph\u00f2ng ch\u1ed1ng gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i, ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nIII. V\u1ec0 N\u1ed8I DUNG S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG<\/span><\/strong><\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf nh\u01b0 sau: <\/span>
\n1. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) (09 n\u1ed9i dung)<\/span><\/strong>
\na) Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 (TCVM) ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn<\/span>
\nLu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh \u0111\u00e3 c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c TCVM (\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a trong 4 n\u0103m v\u00e0 gi\u1ea3m thu\u1ebf t\u1ed1i \u0111a trong 9 n\u0103m ti\u1ebfp theo ho\u1eb7c thu\u1ebf su\u1ea5t 20% trong 10 n\u0103m, mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a trong 2 n\u0103m v\u00e0 gi\u1ea3m thu\u1ebf t\u1ed1i \u0111a trong 4 n\u0103m ti\u1ebfp theo t\u00f9y thu\u1ed9c \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n ho\u1eb7c kh\u00f3 kh\u0103n c\u1ee7a t\u1ed5 ch\u1ee9c TCVM; \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c TCVM \u1edf c\u00e1c \u0111\u1ecba b\u00e0n c\u00f2n l\u1ea1i v\u00e0 k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2016 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t l\u00e0 17% …).<\/span>
\nNgo\u00e0i ra theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2195\/Q\u0110-TTg ng\u00e0y 06\/12\/2011, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 ban h\u00e0nh m\u1ed9t s\u1ed1 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c TCVM (Th\u00f4ng t\u01b0 s\u1ed1 135\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c TCVM; Th\u00f4ng t\u01b0 s\u1ed1 116\/2012\/TT-BTC h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh quy m\u00f4 nh\u1ecf TNHH MTV T\u00ecnh Th\u01b0\u01a1ng). Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c TCVM \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e9p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo di\u1ec7n doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 2 n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 4 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng TCVM.<\/span>
\nTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c TCTD s\u1ed1 47\/2010\/QH12 (Kho\u1ea3n 5 \u0110i\u1ec1u 4) th\u00ec t\u1ed5 ch\u1ee9c TCVM l\u00e0 lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ch\u1ee7 y\u1ebfu th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf. Th\u1ef1c ch\u1ea5t t\u1ed5 ch\u1ee9c TCVM l\u00e0 m\u1ed9t lo\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh nh\u01b0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i kh\u00e1c, nh\u01b0ng c\u00f3 \u0111\u1eb7c th\u00f9 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ee5c v\u1ee5 ch\u1ec9 gi\u1edbi h\u1ea1n trong m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng g\u1eb7p kh\u00f3 kh\u0103n, quy m\u00f4 kinh doanh nh\u1ecf (c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf). Th\u1ef1c t\u1ebf hi\u1ec7n nay \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i tham gia cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y nh\u01b0 Ng\u00e2n h\u00e0ng Li\u00ean Vi\u1ec7t PostBank, ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i, v\u00ec v\u1eady, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng n\u00e0y ch\u1ec9 n\u00ean \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i h\u01a1n so v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng (\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20%, t\u1eeb 01\/01\/2016 l\u00e0 17% nh\u01b0 n\u00eau tr\u00ean) m\u00e0 kh\u00f4ng n\u00ean b\u1ed5 sung v\u00e0o di\u1ec7n mi\u1ec5n thu\u1ebf. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn, trong \u0111\u00f3 c\u00f3 c\u00e1c t\u1ed5 ch\u1ee9c TCVM 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00ec c\u1ea7n khuy\u1ebfn kh\u00edch \u0111\u1ec3 t\u1ea1o ngu\u1ed3n v\u1ed1n cho t\u1ed5 ch\u1ee9c ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng g\u1eb7p kh\u00f3 kh\u0103n, quy m\u00f4 kinh doanh nh\u1ecf, g\u00f3p ph\u1ea7n khuy\u1ebfn kh\u00edch kinh t\u1ebf h\u1ee3p t\u00e1c \u1edf khu v\u1ef1c n\u00f4ng th\u00f4n.<\/span>
\nV\u00ec v\u1eady, \u0111\u1ec3 khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng TCVM, qua \u0111\u00f3 g\u00f3p ph\u1ea7n x\u00f3a \u0111\u00f3i gi\u1ea3m ngh\u00e8o, \u1ed5n \u0111\u1ecbnh an sinh x\u00e3 h\u1ed9i, g\u00f3p ph\u1ea7n khuy\u1ebfn kh\u00edch kinh t\u1ebf h\u1ee3p t\u00e1c \u1edf khu v\u1ef1c n\u00f4ng th\u00f4n, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNDN cho c\u00e1c t\u1ed5 ch\u1ee9c TCVM ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nb) V\u1ec1 b\u1ecf c\u1ee5m t\u1eeb \u201cCERs\u201d trong quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i <\/span>
\nKho\u1ea3n 8 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i l\u00e0 thu nh\u1eadp mi\u1ec5n thu\u1ebf.<\/span>
\nTh\u1ef1c t\u1ebf ngo\u00e0i ch\u1ee9ng ch\u1ec9 CERs c\u00f2n xu\u1ea5t hi\u1ec7n lo\u1ea1i ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00e1c l\u00e0 ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i t\u1ef1 nguy\u1ec7n (VERs). V\u1ec1 b\u1ea3n ch\u1ea5t, ch\u1ee9ng ch\u1ec9 CERs v\u00e0 VERs \u0111\u1ec1u gi\u1ed1ng nhau \u1edf m\u1ee5c ti\u00eau khuy\u1ebfn kh\u00edch b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u00f4ng qua vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i cacbon, ch\u1ed1ng bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu, n\u00e2ng cao nh\u1eadn th\u1ee9c c\u1ee7a c\u1ed9ng \u0111\u1ed3ng x\u00e3 h\u1ed9i v\u1ec1 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, h\u01b0\u1edbng t\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n xanh v\u00e0 b\u1ec1n v\u1eefng tr\u00ean to\u00e0n th\u1ebf gi\u1edbi; hai lo\u1ea1i ch\u1ee9ng ch\u1ec9 n\u00e0y kh\u00e1c nhau v\u1ec1 ti\u00eau chu\u1ea9n \u0111\u0103ng k\u00fd, h\u00ecnh th\u1ee9c giao d\u1ecbch v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch. V\u1edbi ch\u1ee9ng ch\u1ec9 VERs, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt kh\u1eaft khe v\u00e0 ch\u1eb7t ch\u1ebd, c\u00e1c t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n\/doanh nghi\u1ec7p mua VERs theo h\u00ecnh th\u1ee9c ho\u00e0n to\u00e0n t\u1ef1 nguy\u1ec7n v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a VERs kh\u00e1c v\u1edbi CERs. V\u1edbi ch\u1ee9ng ch\u1ec9 CERs, \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 \u0111\u0103ng k\u00fd c\u00f3 ph\u1ea7n n\u1edbi l\u1ecfng h\u01a1n, c\u00e1c t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n\/doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng ch\u1ec9 CERs theo h\u00ecnh th\u1ee9c b\u1eaft bu\u1ed9c v\u1edbi gi\u00e1 mua th\u01b0\u1eddng c\u00f3 gi\u00e1 giao d\u1ecbch th\u1ea5p h\u01a1n. <\/span>
\nT\u1ea1i Vi\u1ec7t Nam hi\u1ec7n m\u1edbi c\u00f3 D\u1ef1 \u00e1n \u201cCh\u01b0\u01a1ng tr\u00ecnh kh\u00ed sinh h\u1ecdc cho ng\u00e0nh ch\u0103n nu\u00f4i Vi\u1ec7t Nam\u201d thu\u1ed9c B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u ti\u00ean v\u00e0 duy nh\u1ea5t trong l\u0129nh v\u1ef1c kh\u00ed sinh h\u1ecdc \u1edf Vi\u1ec7t Nam ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 VERs ra th\u1ecb tr\u01b0\u1eddng. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 VERs sau khi tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ea9m \u0111\u1ecbnh, c\u1ea5p ch\u1ee9ng ch\u1ec9, chi ph\u00ed giao d\u1ecbch trung gian c\u1ee7a c\u00e1c c\u00f4ng ty m\u00f4i gi\u1edbi, \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 l\u1ea1i cho ng\u01b0\u1eddi d\u00e2n. Do \u0111\u00f3, \u0111\u1ec3 g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh theo h\u01b0\u1edbng kh\u00f4ng li\u1ec7t k\u00ea t\u00ean c\u1ee5 th\u1ec3 c\u00e1c lo\u1ea1i ch\u1ee9ng ch\u1ec9, t\u00edn ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (b\u1ecf c\u1ee5m t\u1eeb \u201cCERs\u201d t\u1ea1i Lu\u1eadt hi\u1ec7n h\u00e0nh).<\/span>
\nc) V\u1ec1 b\u1ed5 sung ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e3 h\u1ed9i (DNXH)<\/span>
\nTheo Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 th\u00ec DNXH ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y: a) L\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13; b) M\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 x\u00e3 h\u1ed9i, m\u00f4i tr\u01b0\u1eddng v\u00ec l\u1ee3i \u00edch c\u1ed9ng \u0111\u1ed3ng; c) S\u1eed d\u1ee5ng \u00edt nh\u1ea5t 51% t\u1ed5ng l\u1ee3i nhu\u1eadn h\u1eb1ng n\u0103m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 nh\u1eb1m th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau x\u00e3 h\u1ed9i, m\u00f4i tr\u01b0\u1eddng nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd. Qua ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u00e0 B\u1ed9 T\u01b0 ph\u00e1p trong qu\u00e1 tr\u00ecnh nghi\u00ean c\u1ee9u x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13, nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb c\u1ea7n c\u00f3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN c\u1ee5 th\u1ec3 \u0111\u1ec3 khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c DNXH n\u00eau tr\u00ean.<\/span>
\nLu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh ch\u1ec9 c\u00f3 quy \u0111\u1ecbnh: mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a (XHH) trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c XHH kh\u00e1c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c XHH kh\u00e1c; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span>
\nHi\u1ec7n h\u00e0nh m\u1edbi c\u00f3 Lu\u1eadt Gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc t\u01b0 th\u1ee5c.<\/span>
\nDo \u0111\u00f3, \u0111\u1ec3 khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n lo\u1ea1i h\u00ecnh DNXH theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 v\u00e0 x\u1eed l\u00fd ki\u1ebfn ngh\u1ecb c\u1ea7n nghi\u00ean c\u1ee9u h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia d\u00f9ng \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c c\u01a1 s\u1edf XHH trong khi c\u00e1c Lu\u1eadt chuy\u00ean ng\u00e0nh ch\u01b0a c\u00f3 quy \u0111\u1ecbnh, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a DNXH, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung quy \u0111\u1ecbnh r\u00f5 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u00e1c c\u01a1 s\u1edf XHH hi\u1ec7n h\u00e0nh v\u00e0 DNXH nh\u01b0 sau: \u201cPh\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf, l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c v\u00e0 c\u1ee7a doanh nghi\u1ec7p x\u00e3 h\u1ed9i \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf, l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c v\u00e0 doanh nghi\u1ec7p x\u00e3 h\u1ed9i; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.<\/span>
\nC\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1, doanh nghi\u1ec7p x\u00e3 h\u1ed9i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 02 \u0111i\u1ec1u ki\u1ec7n: (i) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia l\u00e0 l\u1ee3i t\u1ee9c t\u1eeb kinh doanh kh\u00f4ng chia theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh; (ii) Ph\u1ea7n l\u1ee3i t\u1ee9c t\u1eeb kinh doanh khi chia kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.\u201d<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nd) V\u1ec1 b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN)<\/span>
\nTheo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh th\u00ec tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 (tr\u1eeb kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf) \u0111\u1ec1u ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN. <\/span>
\nTh\u1ef1c t\u1ebf, th\u00ec m\u1ed9t s\u1ed1 kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb NSNN d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p nh\u01b0 kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 v\u00e0o n\u00f4ng nghi\u1ec7p, n\u00f4ng th\u00f4n (theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 210\/2013\/N\u0110-CP ng\u00e0y 19\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7), kho\u1ea3n h\u1ed7 tr\u1ee3 qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 khen th\u01b0\u1edfng (theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 138\/2010\/TT-BTC ng\u00e0y 17\/9\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)… \u0111\u1ec1u l\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc cho doanh nghi\u1ec7p v\u1edbi m\u1ee5c \u0111\u00edch x\u00e3 h\u1ed9i, kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch kinh t\u1ebf, do \u0111\u00f3 n\u1ebfu t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf TNDN th\u00ec x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf (v\u00ec kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c NSNN h\u1ed7 tr\u1ee3 sau \u0111\u00f3 l\u1ea1i k\u00ea khai n\u1ed9p v\u1ec1 NSNN). <\/span>
\n\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb NSNN l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf).<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n\u0111) Quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/span>
\nTr\u01b0\u1edbc n\u0103m 2004, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span>
\nT\u1eeb 01\/01\/2004, t\u1ed5 ch\u1ee9c c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t (b\u1ea5t \u0111\u1ed9ng s\u1ea3n) th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf ri\u00eang (trong v\u00f2ng 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf), kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t kinh doanh; \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n 2004-2008, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Quy \u0111\u1ecbnh n\u00e0y trong giai \u0111o\u1ea1n \u0111\u00f3 l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, b\u1edfi v\u00ec khi \u0111\u00f3 l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang ph\u00e1t tri\u1ec3n, l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u1eddng l\u00e0 l\u1ee3i nhu\u1eadn si\u00eau ng\u1ea1ch n\u00ean vi\u1ec7c quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf ri\u00eang v\u00e0 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u1eb1m \u0111\u1ed9ng vi\u00ean k\u1ecbp th\u1eddi s\u1ed1 thu thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c \u0111\u1ea7u c\u01a1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (mua \u0111i b\u00e1n l\u1ea1i). <\/span>
\nTuy nhi\u00ean, t\u1eeb n\u0103m 2012 \u0111\u1ebfn nay, th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1ea7m l\u1eafng, th\u1eadm ch\u00ed c\u00f3 giai \u0111o\u1ea1n r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng \u0111\u00f3ng b\u0103ng, do \u0111\u00f3, \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i nhu\u1eadn m\u00e0 th\u1eadm ch\u00ed c\u00f2n b\u1ecb l\u1ed7, do \u0111\u00f3 t\u1ea1i Lu\u1eadt thu\u1ebf TNDN s\u1ed1 32\/2013\/QH12 (\u00e1p d\u1ee5ng t\u1eeb 01\/01\/2014) \u0111\u00e3 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ch\u01b0a quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i (b\u00f9 tr\u1eeb m\u1ed9t chi\u1ec1u), theo \u0111\u00f3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1eabn ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf ri\u00eang, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\nTh\u1eddi gian v\u1eeba qua, th\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a \u0110\u1ea3ng v\u00e0 Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed l\u00fd n\u1ee3 x\u1ea5u, c\u00e1c B\u1ed9 ng\u00e0nh, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111ang n\u1ed7 l\u1ef1c t\u00ecm gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u1ea3m n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, trong \u0111\u00f3 c\u00f3 vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tuy nhi\u00ean, quy \u0111\u1ecbnh v\u1ec1 b\u00f9 tr\u1eeb n\u00eau tr\u00ean ph\u1ea7n n\u00e0o c\u0169ng g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u1edfi v\u00ec doanh nghi\u1ec7p \u0111ang kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng, ch\u1ec9 c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n nay ph\u1ea3i b\u00e1n \u0111i \u0111\u1ec3 tr\u1ea3 n\u1ee3, n\u1ebfu c\u00f3 l\u00e3i l\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf ngay, m\u1eb7c d\u00f9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111ang b\u1ecb l\u1ed7, th\u1eadm ch\u00ed r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf xong th\u00ec s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 tr\u1ea3 ng\u00e2n h\u00e0ng. <\/span>
\nDo \u0111\u00f3, n\u1ebfu cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec s\u1ebd kh\u00f4ng c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n khi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay nh\u01b0 ki\u1ebfn ngh\u1ecb c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, v\u00ec vi\u1ec7c b\u00f9 tr\u1eeb l\u00e3i l\u1ed7 l\u00e0 th\u1ef1c hi\u1ec7n tr\u00ean s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p, c\u00f2n kho\u1ea3n ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c do b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u1eabn d\u00f9ng \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng, n\u1ebfu sau khi b\u00f9 tr\u1eeb m\u00e0 c\u00f2n thu nh\u1eadp th\u00ec doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m s\u1ebd k\u00ea khai, n\u1ed9p thu\u1ebf TNDN c\u00f9ng v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (t\u1ea1m n\u1ed9p theo qu\u00fd, quy\u1ebft to\u00e1n theo n\u0103m), ch\u1ee9 kh\u00f4ng ph\u1ea3i n\u1ed9p ngay trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n). \u0110\u1ed3ng th\u1eddi, n\u1ebfu cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u0169ng g\u00f3p ph\u1ea7n gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1edfi v\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (tr\u1eeb c\u00e1c doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN) v\u00e0 c\u0169ng kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf ri\u00eang trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y.<\/span>
\n\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc trong x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thu h\u1ed3i n\u1ee3 x\u1ea5u, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho b\u1ed5 sung quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\nTuy nhi\u00ean, vi\u1ec7c cho b\u00f9 tr\u1eeb nh\u01b0 tr\u00ean c\u0169ng c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m l\u00e0 g\u00e2y m\u1ea5t ngu\u1ed3n thu c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1edfi v\u00ec doanh nghi\u1ec7p s\u1ebd k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho nghi\u00ean c\u1ee9u \u0111\u1ec3 b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1eabn k\u00ea khai, n\u1ed9p thu\u1ebf c\u00f9ng v\u1edbi thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng s\u1ebd c\u00f3 ti\u00eau th\u1ee9c \u0111\u1ec3 ph\u00e2n b\u1ed5 ngu\u1ed3n thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 7 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\ne) B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 nhi\u1ec1u l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (v\u1ed1n m\u1ecfng)<\/span>
\nLu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf kho\u1ea3n chi ph\u00ed l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 nhi\u1ec1u l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (t\u00ecnh tr\u1ea1ng v\u1ed1n m\u1ecfng, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu d\u1ef1a v\u00e0o v\u1ed1n \u0111i vay, trong khi t\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu r\u1ea5t \u00edt). <\/span>
\nTh\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh v\u01b0\u1ee3t g\u1ea5p nhi\u1ec1u l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 d\u1eabn \u0111\u1ebfn nguy c\u01a1 m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu ng\u00e2n s\u00e1ch (c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu cho th\u1ea5y v\u1eeba qua c\u00f3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh l\u1ed7 trong khi doanh thu lu\u00f4n t\u0103ng tr\u01b0\u1edfng qua c\u00e1c n\u0103m v\u00e0 doanh nghi\u1ec7p kh\u00f4ng ng\u1eebng m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t kinh doanh, qua xem x\u00e9t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p cho th\u1ea5y nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng l\u1ed7 c\u1ee7a doanh nghi\u1ec7p m\u1ed9t ph\u1ea7n do chi ph\u00ed t\u00e0i ch\u00ednh (chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i) qu\u00e1 l\u1edbn, th\u1eadm ch\u00ed c\u00f3 c\u00f4ng ty chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n l\u00ean \u0111\u1ebfn v\u00e0i ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m).<\/span>
\nQua th\u1ed1ng k\u00ea s\u01a1 b\u1ed9 s\u1ed1 li\u1ec7u c\u1ee7a 57\/85 T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc thu\u1ed9c B\u1ed9, UBND t\u1ec9nh v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n vay\/v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cho th\u1ea5y t\u00ecnh h\u00ecnh d\u01b0 n\u1ee3 vay b\u00ecnh qu\u00e2n tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u00ednh \u0111\u1ebfn h\u1ebft n\u0103m 2014 nh\u01b0 sau: c\u00f3 02 doanh nghi\u1ec7p c\u00f3 h\u1ec7 s\u1ed1 l\u1edbn h\u01a1n 5 (01 \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng v\u00e0 01 \u0111\u01a1n v\u1ecb kinh doanh x\u0103ng d\u1ea7u), 06 doanh nghi\u1ec7p c\u00f3 h\u1ec7 s\u1ed1 t\u1eeb 3 \u0111\u1ebfn 5 (ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng) v\u00e0 49 doanh nghi\u1ec7p c\u00f3 h\u1ec7 s\u1ed1 nh\u1ecf h\u01a1n 3.<\/span>
\n\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI): theo s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p 9.400 doanh nghi\u1ec7p FDI c\u1ea3 n\u01b0\u1edbc v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n kho\u1ea3ng 2.205.068 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3ng 105 t\u1ef7 USD) chi\u1ebfm t\u1ef7 tr\u1ecdng 70% doanh nghi\u1ec7p FDI c\u1ea3 n\u01b0\u1edbc c\u00f2n ho\u1ea1t \u0111\u1ed9ng cho th\u1ea5y h\u1ec7 s\u1ed1 N\u1ee3\/V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu chung t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh l\u00e0 1,23 l\u1ea7n; c\u1ee7a ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i l\u00e0 3,44 l\u1ea7n. N\u1ebfu x\u00e9t tr\u00ean ch\u1ec9 ti\u00eau V\u1ed1n vay\/V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec h\u1ec7 s\u1ed1 n\u00e0y c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00e1c ng\u00e0nh l\u00e0 0,57 l\u1ea7n, c\u1ee7a ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i l\u00e0 1,8 l\u1ea7n.<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n BOT nhi\u1ec7t \u0111i\u1ec7n c\u00f3 v\u1ed1n FDI (5 d\u1ef1 \u00e1n \u0111\u00e3 k\u00fd H\u1ee3p \u0111\u1ed3ng v\u00e0 17 d\u1ef1 \u00e1n c\u00f2n l\u1ea1i \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 700 tri\u1ec7u USD \u0111\u1ebfn 2 t\u1ef7 USD\/ d\u1ef1 \u00e1n) \u0111\u1ec1u \u0111\u1ea1t ng\u01b0\u1ee1ng t\u1ef7 l\u1ec7 N\u1ee3\/V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 4:1 (trong \u0111\u00f3 v\u1ed1n vay l\u00e0 1 kho\u1ea3n m\u1ee5c trong N\u1ee3 ph\u1ea3i tr\u1ea3).<\/span>
\nT\u1eeb th\u1ef1c t\u1ebf n\u00eau tr\u00ean th\u00ec vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n m\u1ecfng l\u00e0 c\u1ea7n thi\u1ebft nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed l\u00e3i vay ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p, khuy\u1ebfn kh\u00edch t\u00edch t\u1ee5, \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp, ph\u00f9 h\u1ee3p \u0111i\u1ec1u ki\u1ec7n Vi\u1ec7t Nam, t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh n\u1ec1n kinh t\u1ebf, ph\u00f9 h\u1ee3p cam k\u1ebft h\u1ed9i nh\u1eadp, t\u0103ng t\u00ednh l\u00e0nh m\u1ea1nh c\u1ee7a n\u1ec1n kinh t\u1ebf v\u00e0 g\u00f3p ph\u1ea7n ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/span>
\nRi\u00eang \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng, hi\u1ec7n nay Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 36\/2014\/TT-NHNN ng\u00e0y 20\/11\/2014 quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn dung, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n t\u1ed1i thi\u1ec3u c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (v\u1ed1n t\u1ef1 c\u00f3\/ t\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro t\u1ed1i thi\u1ec3u ph\u1ea3i \u0111\u1ea1t 9%).<\/span>
\nNghi\u00ean c\u1ee9u kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y nhi\u1ec1u n\u01b0\u1edbc c\u00f3 quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n m\u1ecfng, theo \u0111\u00f3 l\u00e3i ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n vay v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh (t\u1ef7 l\u1ec7 v\u1ed1n vay tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu) kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. OECD khuy\u1ebfn ngh\u1ecb \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 v\u1ed1n vay tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 3:1. Tr\u00ean th\u1ef1c t\u1ebf, \u0111a s\u1ed1 c\u00e1c n\u01b0\u1edbc nh\u01b0 \u0110\u00e0i Loan, New Zealand, \u0110\u1ee9c, \u00dac, Nh\u1eadt B\u1ea3n, Ba Lan, H\u00e0 Lan, T\u00e2y Ban Nha, Chile, Peru, Nam Phi, B\u1ed3 \u0110\u00e0o Nha, Bra-xin quy \u0111\u1ecbnh v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 3:1 th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 v\u1ed1n m\u1ecfng; \u1edf m\u1ed9t s\u1ed1 n\u01b0\u1edbc ph\u00e1t tri\u1ec3n quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 th\u1ea5p h\u01a1n nh\u01b0 Canada l\u00e0 2:1, Ph\u00e1p, M\u1ef9 l\u00e0 1,5:1, th\u1eadm ch\u00ed t\u1ef7 l\u1ec7 n\u00e0y \u1edf Venezuela l\u00e0 1:1; m\u1ed9t s\u1ed1 n\u01b0\u1edbc t\u1ef7 l\u1ec7 n\u00e0y c\u00f2n ph\u00e2n bi\u1ec7t theo \u0111\u1ed1i t\u01b0\u1ee3ng, v\u00ed d\u1ee5 Trung Qu\u1ed1c quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 2:1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng, 5:1 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh; Nga quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 3:1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng v\u00e0 t\u1ef7 l\u1ec7 12,5:1 \u0111\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh; H\u00e0n Qu\u1ed1c quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 3:1 n\u1ebfu vay c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ef7 l\u1ec7 6:1 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh. Theo \u0111\u00f3, ph\u1ea7n l\u00e3i vay ph\u1ea3i tr\u1ea3 v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 \u0111\u01b0\u1ee3c coi l\u00e0 v\u1ed1n m\u1ecfng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. <\/span>
\n\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed l\u00e3i vay ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u kinh t\u1ebf, l\u00e0nh m\u1ea1nh ho\u00e1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n c\u1ee7a doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc ta v\u1eeba b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi cu\u1ed9c kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh, suy tho\u00e1i kinh t\u1ebf to\u00e0n c\u1ea7u, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n m\u1ecfng v\u00e0 l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u1ee5 th\u1ec3: Chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 5 l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (5:1) \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, v\u01b0\u1ee3t qu\u00e1 4 l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (4:1) \u0111\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c c\u00f2n l\u1ea1i; T\u1eeb ng\u00e0y 01\/01\/2019 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 4:1 \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 3:1 \u0111\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c c\u00f2n l\u1ea1i. Ri\u00eang t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 m\u1ed9t s\u1ed1 ng\u00e0nh, l\u0129nh v\u1ef1c m\u00e0 ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span>
\nNgo\u00e0i ra, do \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi, c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, v\u00ec v\u1eady \u0111\u1ec3 d\u1ef1 ph\u00f2ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, d\u1ef1 th\u1ea3o Lu\u1eadt c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\ng) V\u1ec1 ti\u00eau th\u1ee9c h\u01b0\u1edbng d\u1eabn vi\u1ec7c ph\u00e2n chia s\u1ed1 thu\u1ebf n\u1ed9p gi\u1eefa \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t chi nh\u00e1nh, nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5<\/span>
\nTheo \u0110i\u1ec1u 12 Lu\u1eadt thu\u1ebf TNDN s\u1ed1 14\/2008\/QH12 th\u00ec doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p theo t\u1ef7 l\u1ec7 chi ph\u00ed gi\u1eefa n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. <\/span>
\nTheo \u0111\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n to\u00e0n ng\u00e0nh (nh\u01b0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng c\u00f4ng ty b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng…) th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNDN tr\u00ean to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c) n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, trong khi c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a chi nh\u00e1nh th\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t chi nh\u00e1nh l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng s\u1ed1 thu thu\u1ebf TNDN ph\u00e1t sinh t\u1eeb chi nh\u00e1nh \u0111\u00f3.<\/span>
\nTheo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 35 Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc 83\/2015\/QH13 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2017) th\u00ec thu\u1ebf TNDN (tr\u1eeb thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed) l\u00e0 kho\u1ea3n thu ph\u00e2n chia theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u1eefa ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng v\u00e0 ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 Qu\u1ed1c h\u1ed9i c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) ph\u00e2n chia gi\u1eefa ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng v\u00e0 ng\u00e2n s\u00e1ch t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu n\u00e0y (Kho\u1ea3n 6 \u0110i\u1ec1u 19). Do \u0111\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 h\u00e0i ho\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t c\u00e1c chi nh\u00e1nh, c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng c\u1ea7n s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf TNDN theo h\u01b0\u1edbng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/span>
\nTuy nhi\u00ean, \u0111\u1ec3 kh\u00f4ng g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf TNDN v\u00e0 \u0111\u01a1n gi\u1ea3n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, d\u1ef1 th\u1ea3o Lu\u1eadt v\u1eabn quy \u0111\u1ecbnh doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf TNDN t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 ch\u1ec9 ph\u1ea3i cung c\u1ea5p th\u00eam cho c\u01a1 quan thu\u1ebf v\u00e0 kho b\u1ea1c th\u00f4ng tin v\u1ec1 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a chi nh\u00e1nh (ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh), tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 c\u01a1 quan kho b\u1ea1c s\u1ebd ti\u1ebfn h\u00e0nh ph\u00e2n chia ngu\u1ed3n thu cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t chi nh\u00e1nh.<\/span>
\n\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi kh\u00f4ng g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf TNDN v\u00e0 \u0111\u01a1n gi\u1ea3n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho b\u1ed5 sung v\u00e0o d\u1ef1 th\u1ea3o Lu\u1eadt n\u1ed9i dung: giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ti\u00eau th\u1ee9c h\u01b0\u1edbng d\u1eabn vi\u1ec7c ph\u00e2n chia s\u1ed1 thu\u1ebf n\u1ed9p gi\u1eefa \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t chi nh\u00e1nh kinh doanh \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nh) B\u1ed5 sung v\u00e0o di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 (d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0 d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng)<\/span>
\nTheo \u0111i\u1ec3m c Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 15 Lu\u1eadt \u0111\u1ea7u t\u01b0 s\u1ed1 67\/2014\/QH13 th\u00ec D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 c\u00f3 quy m\u00f4 v\u1ed1n t\u1eeb 6.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span>
\nTheo Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh th\u00ec:<\/span>
\n– Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TT\u0110B, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed (i) c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10.000 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, ch\u1eadm nh\u1ea5t sau 03 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu ho\u1eb7c d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean 3.000 lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf 4 n\u0103m v\u00e0 gi\u1ea3m thu\u1ebf trong 9 n\u0103m ti\u1ebfp theo (\u0111i\u1ec3m d Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 32\/2013\/QH13).<\/span>
\n– Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 12.000 t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao, Lu\u1eadt KH&CN, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf 4 n\u0103m v\u00e0 gi\u1ea3m thu\u1ebf 9 n\u0103m ti\u1ebfp theo (\u0111i\u1ec3m e Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 71\/2014\/QH13).<\/span>
\n– Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4 t\u00ednh \u0111\u1ebfn ng\u00e0y 01\/01\/2015 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng pha\u0309i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU) ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u1edf m\u1ee9c thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf 4 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong 9 n\u0103m ti\u1ebfp theo (\u0111i\u1ec3m \u0111 Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 71\/2014\/QH13).<\/span>
\nTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TT\u0110B th\u00ec \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TT\u0110B. <\/span>
\nTheo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i m\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n, v\u1ec1 t\u1ed1c \u0111\u1ed9 gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 32\/2013\/QH13 v\u00e0 \u0111i\u1ec3m e Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 71\/2014\/QH13 c\u0169ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN, tr\u1eeb c\u00e1c d\u1ef1 \u00e1n d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u00f9y theo m\u1ee9c \u0111\u1ed9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span>
\n\u0110\u1ec3 khuy\u1ebfn kh\u00edch ng\u00e0nh s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 ph\u00e1t tri\u1ec3n, th\u1ef1c hi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ng\u00e0nh c\u00f4ng nghi\u1ec7p \u00f4 t\u00f4 Vi\u1ec7t Nam \u0111\u1ebfn n\u0103m 2025, t\u1ea7m nh\u00ecn \u0111\u1ebfn n\u0103m 2035, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung v\u00e0o di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf TNDN (\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf 4 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong 9 n\u0103m ti\u1ebfp theo) \u0111\u1ed1i v\u1edbi:<\/span>
\n(i) D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t c\u00e1c d\u00f2ng xe \u01b0u ti\u00ean n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed: v\u1ed1n, v\u1ec1 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, v\u1ec1 t\u1ed1c \u0111\u1ed9 gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 … \u0111ang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 \u0111i\u1ec3m d Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 32\/2013\/QH13.<\/span>
\n(ii) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u00e1c c\u1ee5m chi ti\u1ebft quan tr\u1ecdng, g\u1ed3m s\u1ea3n xu\u1ea5t \u0111\u1ed9ng c\u01a1, c\u1ea7u truy\u1ec1n \u0111\u1ed9ng, h\u1ed9p s\u1ed1.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 5, Kho\u1ea3n 6 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\ni) V\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span>
\nTh\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho c\u00f4ng cu\u1ed9c c\u00f4ng nghi\u1ec7p h\u00f3a, hi\u1ec7n \u0111\u1ea1i h\u00f3a \u0111\u1ea5t n\u01b0\u1edbc, trong nh\u1eefng n\u0103m v\u1eeba qua, c\u00e1c Lu\u1eadt thu\u1ebf khi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u00e3 ch\u00fa tr\u1ecdng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf nh\u1eb1m khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trong \u0111\u00f3 d\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf \u1edf m\u1ee9c cao nh\u1ea5t cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 cho ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n. <\/span>
\nTi\u1ebfp t\u1ee5c tri\u1ec3n khai th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 418\/Q\u0110-TTg ph\u00ea duy\u1ec7t Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 giai \u0111o\u1ea1n 2011-2020 nh\u1eb1m \u0111\u01b0a khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 th\u1ef1c s\u1ef1 tr\u1edf th\u00e0nh \u0111\u1ed9ng l\u1ef1c then ch\u1ed1t, \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t n\u01b0\u1edbc c\u00f4ng nghi\u1ec7p theo h\u01b0\u1edbng hi\u1ec7n \u0111\u1ea1i, ph\u1ea5n \u0111\u1ea5u \u0111\u1ebfn n\u0103m 2020, khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 Vi\u1ec7t Nam c\u00f3 m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1ea1t tr\u00ecnh \u0111\u1ed9 ti\u00ean ti\u1ebfn, hi\u1ec7n \u0111\u1ea1i c\u1ee7a khu v\u1ef1c Asean v\u00e0 th\u1ebf gi\u1edbi. Trong \u0111\u00f3, c\u00e1c h\u01b0\u1edbng c\u00f4ng ngh\u1ec7 \u01b0u ti\u00ean bao g\u1ed3m: c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng, c\u00f4ng ngh\u1ec7 sinh h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u1eadt li\u1ec7u m\u1edbi, c\u00f4ng ngh\u1ec7 ch\u1ebf t\u1ea1o m\u00e1y – t\u1ef1 \u0111\u1ed9ng h\u00f3a, c\u00f4ng ngh\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u00ec c\u1ea7n ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p.<\/span>
\nTheo Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh th\u00ec ho\u1ea1t \u0111\u1ed9ng \u201cnghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7\u201d l\u00e0 l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 \u0111\u1ecbnh ngh\u0129a r\u00f5 cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y n\u00ean th\u1ef1c t\u1ebf ch\u01b0a th\u1ea5y ph\u00e1t huy hi\u1ec7u qu\u1ea3 c\u1ee7a ch\u00ednh s\u00e1ch. V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 KH&CN c\u0169ng kh\u00f4ng c\u00f3 \u0111\u1ecbnh ngh\u0129a ho\u1eb7c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u201cnghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7\u201d. Ch\u1ec9 c\u00f3 quy \u0111\u1ecbnh \u201cnghi\u00ean c\u1ee9u khoa h\u1ecdc l\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1m ph\u00e1, ph\u00e1t hi\u1ec7n, t\u00ecm hi\u1ec3u b\u1ea3n ch\u1ea5t, quy lu\u1eadt c\u1ee7a s\u1ef1 v\u1eadt, hi\u1ec7n t\u01b0\u1ee3ng t\u1ef1 nhi\u00ean, x\u00e3 h\u1ed9i v\u00e0 t\u01b0 duy; s\u00e1ng t\u1ea1o gi\u1ea3i ph\u00e1p nh\u1eb1m \u1ee9ng d\u1ee5ng v\u00e0o th\u1ef1c ti\u1ec5n\u201d v\u00e0 \u201cph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 l\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u c\u01a1 b\u1ea3n, nghi\u00ean c\u1ee9u \u1ee9ng d\u1ee5ng, th\u00f4ng qua vi\u1ec7c tri\u1ec3n khai th\u1ef1c hi\u1ec7n v\u00e0 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m \u0111\u1ec3 ho\u00e0n thi\u1ec7n c\u00f4ng ngh\u1ec7 hi\u1ec7n c\u00f3, t\u1ea1o ra c\u00f4ng ngh\u1ec7 m\u1edbi\u201d (kho\u1ea3n 4, kho\u1ea3n 8 \u0110i\u1ec1u 3 Lu\u1eadt khoa h\u1ecdc c\u00f4ng ngh\u1ec7 s\u1ed1 29\/2013\/QH13).<\/span>
\nK\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2015, \u0110i\u1ec1u 16 Lu\u1eadt \u0111\u1ea7u t\u01b0 s\u1ed1 67\/2014\/QH13 c\u0169ng b\u1ed5 sung m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 g\u1ed3m: Ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 cao (CNC), s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 CNC; ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n; S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111i\u1ec7n t\u1eed, s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m, m\u00e1y n\u00f4ng nghi\u1ec7p, \u00f4 t\u00f4, ph\u1ee5 t\u00f9ng \u00f4 t\u00f4, ph\u1ee5 t\u00f9ng \u00f4 t\u00f4; \u0111\u00f3ng t\u00e0u; xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin, ph\u1ea7n m\u1ec1m, n\u1ed9i dung s\u1ed1; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 30% tr\u1edf l\u00ean, s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng;<\/span>
\n\u0110i\u1ec1u 50 Lu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin s\u1ed1 67\/2006\/QH11 quy \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin tr\u1ecdng \u0111i\u1ec3m l\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c m\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u: Th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc c\u00f3 nhu c\u1ea7u l\u1edbn v\u00e0 t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng cao; c\u00f3 ti\u1ec1m n\u0103ng xu\u1ea5t kh\u1ea9u; c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c v\u1ec1 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 v\u00e0 hi\u1ec7u qu\u1ea3 kinh t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh kinh t\u1ebf kh\u00e1c; \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u1ec1 qu\u1ed1c ph\u00f2ng, an ninh. B\u1ed9 B\u01b0u ch\u00ednh, Vi\u1ec5n th\u00f4ng c\u00f4ng b\u1ed1 danh m\u1ee5c v\u00e0 x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t tri\u1ec3n c\u00e1c s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin tr\u1ecdng \u0111i\u1ec3m trong t\u1eebng th\u1eddi k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span>
\nKho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin quy \u0111\u1ecbnh: C\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 th\u00f4ng tin l\u00e0 ng\u00e0nh kinh t\u1ebf – k\u1ef9 thu\u1eadt CNC s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin, bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n c\u1ee9ng, ph\u1ea7n m\u1ec1m v\u00e0 n\u1ed9i dung th\u00f4ng tin s\u1ed1.<\/span>
\n\u0110\u1ec3 ti\u1ebfp t\u1ee5c khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng b\u1ed9 v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho b\u1ed5 sung v\u00e0o di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf TNDN (thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf 4 n\u0103m, gi\u1ea3m thu\u1ebf 9 n\u0103m) \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c l\u0129nh v\u1ef1c: Nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao; S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin tr\u1ecdng \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (bao g\u1ed3m c\u1ea3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea3m ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m v\u00e0 n\u1ed9i dung th\u00f4ng tin s\u1ed1).<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 1 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n2. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) (04 n\u1ed9i dung)<\/span><\/strong>
\na) V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng <\/span>
\n– B\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n h\u1ee3p t\u00e1c, li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o g\u1eafn v\u1edbi s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5 v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/span>
\nLu\u1eadt h\u1ee3p t\u00e1c x\u00e3 s\u1ed1 23\/2012\/QH13 quy \u0111\u1ecbnh m\u00f4 h\u00ecnh h\u1ee3p t\u00e1c x\u00e3 ki\u1ec3u m\u1edbi, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 nh\u1eb1m g\u1eafn k\u1ebft ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean, li\u00ean k\u1ebft s\u1ea3n xu\u1ea5t c\u00e1 th\u1ec3 c\u1ee7a n\u00f4ng d\u00e2n v\u1edbi c\u00e1c kh\u00e2u nghi\u00ean c\u1ee9u, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, ch\u1ebf bi\u1ebfn, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng, ph\u00e1t tri\u1ec3n phong tr\u00e0o r\u1ed9ng kh\u1eafp s\u1ebd g\u00f3p ph\u1ea7n n\u00e2ng cao thu nh\u1eadp v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1ng cho h\u00e0ng ch\u1ee5c tri\u1ec7u n\u00f4ng d\u00e2n, n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a s\u1ea3n ph\u1ea9m, kinh t\u1ebf h\u1ed9 n\u00f4ng d\u00e2n.<\/span>
\nQuy\u1ebft \u0111\u1ecbnh s\u1ed1 62\/2013\/Q\u0110-TTgCP ng\u00e0y 25\/10\/2013 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n h\u1ee3p t\u00e1c x\u00e3, li\u00ean k\u1ebft s\u1ea3n xu\u1ea5t g\u1eafn v\u1edbi ti\u00eau th\u1ee5 n\u00f4ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u00e1nh \u0111\u1ed3ng l\u1edbn \u0111\u00e3 t\u1ea1o ti\u1ec1n \u0111\u1ec1 tri\u1ec3n khai t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t tr\u00ean c\u01a1 s\u1edf h\u1ee3p t\u00e1c, li\u00ean k\u1ebft gi\u1eefa ng\u01b0\u1eddi n\u00f4ng d\u00e2n v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n c\u1ee7a n\u00f4ng d\u00e2n trong s\u1ea3n xu\u1ea5t g\u1eafn v\u1edbi ch\u1ebf bi\u1ebfn v\u00e0 ti\u00eau th\u1ee5 n\u00f4ng s\u1ea3n tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n, c\u00f3 quy m\u00f4 ru\u1ed9ng \u0111\u1ea5t l\u1edbn, v\u1edbi m\u1ee5c \u0111\u00edch t\u1ea1o ra s\u1ea3n l\u01b0\u1ee3ng n\u00f4ng s\u1ea3n h\u00e0ng h\u00f3a t\u1eadp trung, ch\u1ea5t l\u01b0\u1ee3ng cao, t\u0103ng s\u1ee9c c\u1ea1nh tranh c\u1ee7a n\u00f4ng s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t, t\u0103ng thu nh\u1eadp cho n\u00f4ng d\u00e2n v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c tham gia.<\/span>
\nTuy nhi\u00ean, Lu\u1eadt thu\u1ebf TNCN hi\u1ec7n h\u00e0nh ch\u01b0a c\u00f3 quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n h\u1ee3p t\u00e1c, li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o g\u1eafn v\u1edbi s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5 v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n n\u00ean ch\u01b0a th\u1ef1c s\u1ef1 khuy\u1ebfn kh\u00edch c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c, li\u00ean k\u1ebft s\u1ea3n xu\u1ea5t v\u1edbi doanh nghi\u1ec7p. Th\u1ef1c t\u1ebf cho th\u1ea5y vi\u1ec7c ph\u00e1t tri\u1ec3n h\u1ee3p t\u00e1c, li\u00ean k\u1ebft s\u1ea3n xu\u1ea5t g\u1eafn v\u1edbi ti\u00eau th\u1ee5 n\u00f4ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u00e1nh \u0111\u1ed3ng l\u1edbn \u0111\u00e3 mang l\u1ea1i hi\u1ec7u qu\u1ea3, t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf, t\u1ea1o vi\u1ec7c l\u00e0m t\u1ea1i ch\u1ed7 cho ng\u01b0\u1eddi n\u00f4ng d\u00e2n.<\/span>
\nNghi\u00ean c\u1ee9u kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y c\u00e1c qu\u1ed1c gia c\u00f3 ng\u00e0nh s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p ph\u00e1t tri\u1ec3n \u0111\u1ec1u c\u00f3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf nh\u1eb1m khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n n\u1ec1n s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo h\u01b0\u1edbng t\u1eadp trung, hi\u1ec7n \u0111\u1ea1i, b\u1ec1n v\u1eefng. \u0110\u1ec3 t\u0103ng c\u01b0\u1eddng li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 n\u00f4ng d\u00e2n, th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n h\u1ee3p t\u00e1c, li\u00ean k\u1ebft s\u1ea3n xu\u1ea5t g\u1eafn v\u1edbi ti\u00eau th\u1ee5, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n h\u1ee3p t\u00e1c, li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o g\u1eafn v\u1edbi s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5 v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt. <\/span>
\n– B\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3, ch\u1ed3ng. <\/span>
\nTheo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNCN th\u00ec: Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span>
\nLu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3, ch\u1ed3ng. <\/span>
\nTh\u1ef1c t\u1ebf ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc l\u00e0: B\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a c\u1ea3 ch\u1ed3ng v\u00e0 v\u1ee3, khi chuy\u1ec3n nh\u01b0\u1ee3ng, th\u1eeba k\u1ebf, cho t\u1eb7ng cho con ri\u00eang c\u1ee7a v\u1ee3, ch\u1ed3ng th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 50% v\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng ph\u1ea3i n\u1ed9p 50% s\u1ed1 thu\u1ebf do kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNCN n\u00eau tr\u00ean). \u0110\u1ec3 l\u00e1ch kh\u00f4ng ph\u1ea3i n\u1ed9p 50% s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i n\u00e0y, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng l\u00f2ng v\u00f2ng trong gia \u0111\u00ecnh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNCN. <\/span>
\nPh\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh quy \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 gi\u1eefa cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3, ch\u1ed3ng c\u0169ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn nh\u01b0 cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb, th\u1ed1ng nh\u1ea5t \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf v\u1edbi con ri\u00eang v\u1ee3, ch\u1ed3ng. <\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n– S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t.<\/span>
\nKho\u1ea3n 2 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi \u201cThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t\u201d.<\/span>
\nVi\u1ec7c mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t v\u1edbi \u0111\u1ea1o l\u00fd l\u00e0: Nh\u00e0 n\u01b0\u1edbc t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1 nh\u00e2n khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ec3 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 mua m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf kh\u00e1c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf m\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng. Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i h\u01b0\u1edbng nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i ch\u1ed7 \u1edf do thay \u0111\u1ed5i n\u01a1i sinh s\u1ed1ng, l\u00e0m vi\u1ec7c… <\/span>
\nTh\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n c\u00f3 v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t v\u00e0 c\u00e1 nh\u00e2n c\u0169ng l\u1ee3i d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 tr\u1ed1n thu\u1ebf b\u1eb1ng c\u00e1ch chuy\u1ec3n nh\u01b0\u1ee3ng cho nh\u1eefng ng\u01b0\u1eddi th\u00e2n trong gia \u0111\u00ecnh (Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNCN (kho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 4) th\u00ec tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN) \u0111\u1ec3 ng\u01b0\u1eddi n\u00e0y \u0111\u1ee9ng t\u00ean s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n, khi chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t. C\u0169ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n s\u1edf h\u1eefu nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn \u0111\u1ec3 cho thu\u00ea, kinh doanh, khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span>
\n\u0110\u1ec3 tr\u00e1nh b\u1ea5t c\u1eadp, k\u1ebd h\u1edf cho c\u00e1 nh\u00e2n l\u00e1ch thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f4ng b\u1eb1ng v\u1edbi c\u00e1c c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S v\u00e0 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n– B\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i (PCPNN) t\u1ea1i Vi\u1ec7t Nam.<\/span>
\nTr\u01b0\u1edbc ng\u00e0y 01\/01\/2009: c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Th\u00f4ng t\u01b0 s\u1ed1 55\/2007\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u0103n c\u1ee9 ban h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 Ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao v\u00e0 ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 7617\/VPCP-KTTH ng\u00e0y 29\/12\/2006 \u0111\u1ed3ng \u00fd cho mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y (Ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao c\u00f3 quy \u0111\u1ecbnh giao Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t).<\/span>
\nT\u1eeb 01\/01\/2009: Lu\u1eadt thu\u1ebf TNCN kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y. Tuy nhi\u00ean t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt quy \u0111\u1ecbnh\u201cNh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i\u201d. V\u00ec v\u1eady, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u \u01b0u \u0111\u00e3i theo v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 55\/2007\/TT-BTC.<\/span>
\nTh\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 57\/2010\/QH12 ng\u00e0y 26\/11\/2010 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 68\/NQ-CP ng\u00e0y 27\/12\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7, theo \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c giao s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung v\u1ec1 th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam theo Th\u00f4ng t\u01b0 s\u1ed1 55\/2007\/TT-BTC. Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 55\/2007\/TT-BTC v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00ec c\u0103n c\u1ee9 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 55\/2007\/TT-BTC l\u00e0 Ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c, Lu\u1eadt thu\u1ebf TNCN l\u1ea1i kh\u00f4ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n giao Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/span>
\nN\u1ebfu c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNCN (\u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh: \u201cTr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3\u201d) th\u00ec chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf tr\u00ean c\u01a1 s\u1edf cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 t\u1ea1i c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf k\u00fd v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i (di\u1ec7n mi\u1ec5n thu\u1ebf h\u1eb9p h\u01a1n so v\u1edbi Th\u00f4ng t\u01b0 s\u1ed1 55\/2007\/TT-BTC). Hi\u1ec7n nay c\u00e1c t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo cam k\u1ebft v\u1edbi m\u1ed9t s\u1ed1 c\u01a1 quan ch\u1ee7 qu\u1ea3n (\u1ee6y ban c\u00f4ng t\u00e1c c\u00e1c t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i, m\u1ed9t s\u1ed1 B\u1ed9, UBND…) kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam cam k\u1ebft.<\/span>
\n\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 th\u1ed1ng nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 xem x\u00e9t b\u1ed5 sung m\u1ed9t kho\u1ea3n v\u00e0o \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n– B\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam.<\/span>
\nLu\u1eadt thu\u1ebf TNCN kh\u00f4ng quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA t\u1ea1i Vi\u1ec7t Nam. T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 34 Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh: \u201c3. Nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i\u201d.<\/span>
\nK\u1ebf th\u1eeba quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 211\/1998\/Q\u0110-TTgCP ng\u00e0y 31\/10\/1998, Kho\u1ea3n 2 \u0110i\u1ec1u 7 Quy ch\u1ebf chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ban h\u00e0nh k\u00e8m theo Q\u0110 s\u1ed1 119\/2009\/Q\u0110-TTgCP ng\u00e0y 01\/10\/2009 c\u1ee7a TTgCP (thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 211\/1998\/Q\u0110-TTg) quy \u0111\u1ecbnh: \u201cTrong th\u1eddi gian c\u00f4ng t\u00e1c t\u1ea1i Vi\u1ec7t Nam, chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA\u201d. <\/span>
\nTh\u1ef1c t\u1ebf hi\u1ec7n nay xu th\u1ebf ngu\u1ed3n v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0 c\u00f3 l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i gi\u1ea3m \u0111i khi Vi\u1ec7t Nam tr\u1edf th\u00e0nh n\u01b0\u1edbc thu nh\u1eadp trung b\u00ecnh th\u1ea5p, thay v\u00e0o \u0111\u00f3 ph\u1ea3i s\u1eed d\u1ee5ng v\u1ed1n vay k\u00e9m \u01b0u \u0111\u00e3i (v\u1edbi l\u00e3i su\u1ea5t ngang b\u1eb1ng m\u1ee9c l\u00e3i su\u1ea5t vay th\u01b0\u01a1ng m\u1ea1i). Ch\u00ednh s\u00e1ch thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u hi\u1ec7n c\u0169ng \u0111ang r\u00e0 so\u00e1t \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA. V\u00ec v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u00e3i b\u1ecf \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA t\u1ea1i Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 119\/2009\/Q\u0110-TTgCP ng\u00e0y 01\/10\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, b\u1ed5 sung v\u00e0o Lu\u1eadt quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt. <\/span>
\n– B\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a nh\u00e2n vi\u00ean Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/span>
\nHi\u1ec7n h\u00e0nh, vi\u00ean ch\u1ee9c Li\u00ean h\u1ee3p qu\u1ed1c (\u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng Li\u00ean h\u1ee3p qu\u1ed1c xem x\u00e9t v\u00e0 th\u00f4ng b\u00e1o cho Ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc) kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo Ph\u00e1p l\u1ec7nh \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao v\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam k\u00fd k\u1ebft.<\/span>
\nT\u1ea1i c\u00e1c V\u0103n ph\u00f2ng \u0110\u1ea1i \u0111i\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c Li\u00ean h\u1ee3p qu\u1ed1c c\u00f3 tuy\u1ec3n d\u1ee5ng theo h\u1ee3p \u0111\u1ed3ng m\u1ed9t s\u1ed1 nh\u00e2n vi\u00ean Vi\u1ec7t Nam (c\u00f3 s\u1ef1 b\u1ed5 nhi\u1ec7m c\u1ee7a \u0111\u1ea1i di\u1ec7n v\u0103n ph\u00f2ng). Theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb quy\u1ebft 293 (IIIA) th\u00ec V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c thu m\u1ed9t kho\u1ea3n ti\u1ec1n t\u1eeb l\u01b0\u01a1ng c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean n\u00e0y v\u00e0 coi kho\u1ea3n thu n\u00e0y nh\u01b0 kho\u1ea3n thu\u1ebf thu nh\u1eadp qu\u1ed1c gia v\u00e0 \u0111\u01b0a v\u00e0o Qu\u1ef9 b\u00ecnh \u1ed5n thu\u1ebf c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c. Kho\u1ea3n thu n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch chung c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb b\u1edbt ph\u1ea7n \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng g\u00f3p h\u00e0ng n\u0103m c\u1ee7a qu\u1ed1c gia v\u00e0o ng\u00e2n s\u00e1ch c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c. Theo \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 Ngo\u1ea1i giao, B\u1ed9 T\u01b0 ph\u00e1p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0 th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u00e2n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c. Do v\u1eady, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1ed3ng \u00fd mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c Li\u00ean h\u1ee3p qu\u1ed1c v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 Th\u00f4ng t\u01b0 s\u1ed1 57\/2009\/TT-BTC ng\u00e0y 24\/3\/2009 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft. <\/span>
\n\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 th\u1ed1ng nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 xem x\u00e9t b\u1ed5 sung m\u1ed9t kho\u1ea3n v\u00e0o \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a nh\u00e2n vi\u00ean Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c Li\u00ean h\u1ee3p qu\u1ed1c.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nb) V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf TNCN cho m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng<\/span>
\n– Gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf (KKT).<\/span>
\nCh\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNCN cho c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c trong KKT hi\u1ec7n \u0111ang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2008\/N\u0110-CP ng\u00e0y 14\/3\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 Khu c\u00f4ng nghi\u1ec7p (KCN), Khu ch\u1ebf xu\u1ea5t (KCX) v\u00e0 KKT.<\/span>
\n\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 th\u1ed1ng nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 xem x\u00e9t b\u1ed5 sung m\u1ed9t kho\u1ea3n v\u00e0o \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i KKT.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n– B\u1ed5 sung quy \u0111\u1ecbnh gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c CNC l\u00e0m vi\u1ec7c t\u1ea1i Khu CNC, Khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng CNC.<\/span>
\nKho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt CNC quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc c\u00f3 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 thu h\u00fat, s\u1eed d\u1ee5ng nh\u00e2n l\u1ef1c cao, trong \u0111\u00f3 c\u00f3 \u01b0u \u0111\u00e3i cao nh\u1ea5t v\u1ec1 thu\u1ebf TNCN. Tuy nhi\u00ean, Lu\u1eadt thu\u1ebf TNCN hi\u1ec7n h\u00e0nh ch\u01b0a c\u00f3 quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c CNC.<\/span>
\n\u0110\u1ec3 t\u1ea1o s\u1ee9c h\u00fat cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia v\u00e0o l\u0129nh v\u1ef1c CNC, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c CNC l\u00e0m vi\u1ec7c t\u1ea1i Khu CNC, Khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng CNC. Trong \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf TNCN l\u00e0 nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao bao g\u1ed3m nh\u00e0 khoa h\u1ecdc, nghi\u00ean c\u1ee9u vi\u00ean, chuy\u00ean gia c\u00f4ng ngh\u1ec7, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd, k\u1ef9 thu\u1eadt vi\u00ean, c\u00f4ng nh\u00e2n k\u1ef9 thu\u1eadt (c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 26 Lu\u1eadt C\u00f4ng ngh\u1ec7 cao).<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nc) V\u1ec1 vi\u1ec7c n\u00e2ng m\u1ee9c doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf TNCN<\/span>
\nHi\u1ec7n h\u00e0nh Lu\u1eadt thu\u1ebf GTGT, Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN.<\/span>
\nSo v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ch\u1ec9 t\u00ednh trung b\u00ecnh tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec m\u1ee9c thu nh\u1eadp kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN l\u00e0 151,2 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. Trong khi \u0111\u00f3 c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN theo m\u1ee9c \u1ea5n \u0111\u1ecbnh tr\u00ean doanh thu. <\/span>
\n\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 \u0111i\u1ec1u ti\u1ebft thu\u1ebf ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng v\u00e0 c\u00e1 nh\u00e2n kinh doanh, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 n\u00e2ng m\u1ee9c doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN l\u00ean 150 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 3 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nd) B\u00e3i b\u1ecf \u0111i\u1ec1u kho\u1ea3n b\u1ea3o l\u01b0u \u01b0u \u0111\u00e3i t\u1ea1i Lu\u1eadt thu\u1ebf TNCN<\/span>
\nKho\u1ea3n 3 \u0110i\u1ec1u 34 Lu\u1eadt thu\u1ebf TNCN s\u1ed1 04\/2007\/QH13 quy \u0111\u1ecbnh: \u201c3. Nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i\u201d.<\/span>
\nTh\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf TNCN t\u1eeb 01\/01\/2009 \u0111\u1ebfn nay \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf TNCN c\u1ee7a Lu\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf. C\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNCN c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ec3 quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t t\u1ea1i Lu\u1eadt thu\u1ebf TNCN. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a ph\u00e1p lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u00e3i b\u1ecf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 34 Lu\u1eadt thu\u1ebf TNCN s\u1ed1 04\/2007\/QH13.<\/span>
\nQuy \u0111\u1ecbnh b\u00e3i b\u1ecf \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 8 ph\u1ea7n hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n3. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) (03 n\u1ed9i dung)<\/span><\/strong>
\na) V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span>
\n Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf GTGT th\u00ec: s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Theo kho\u1ea3n 2 \u0110i\u1ec1u 8 Lu\u1eadt thu\u1ebf GTGT, n\u1ebfu nh\u1eefng s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean kh\u00e2u th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 5%. <\/span>
\nTh\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng quy \u0111\u1ecbnh tr\u00ean mua n\u00f4ng s\u1ea3n c\u1ee7a n\u00f4ng d\u00e2n (kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT) sau \u0111\u00f3 mua h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf 5% \u0111\u1ec3 h\u1ee3p th\u1ee9c \u0111\u1ea7u v\u00e0o, l\u00f2ng v\u00f2ng qua nhi\u1ec1u kh\u00e2u th\u01b0\u01a1ng m\u1ea1i trung gian tr\u01b0\u1edbc khi b\u00e1n cho c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u \u0111\u1ec3 c\u01a1 s\u1edf n\u00e0y \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. \u0110\u1ec3 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng gian l\u1eadn n\u00e0y, c\u00e1c hi\u1ec7p h\u1ed9i, c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u00e3 ki\u1ebfn ngh\u1ecb quy \u0111\u1ecbnh kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n tr\u00ean kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i. Do n\u1ed9i dung n\u00e0y thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Qu\u1ed1c h\u1ed9i n\u00ean \u0111\u1ec3 x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf, t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/ 2013 Ch\u00ednh ph\u1ee7 \u0111\u00e3 quy \u0111\u1ecbnh: s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra, c\u01a1 s\u1edf kinh doanh mua v\u00e0o kh\u00f4ng ph\u1ea3i tr\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u0169ng nh\u01b0 kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf n\u00e0y.<\/span>
\nTheo Lu\u1eadt s\u1ed1 71\/2014\/QH13 th\u00ec t\u1eeb ng\u00e0y 01\/01\/2015 th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i (bao g\u1ed3m th\u1ee9c \u0103n c\u00f4ng nghi\u1ec7p v\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng) kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Do \u0111\u00f3 d\u1eabn \u0111\u1ebfn v\u01b0\u1edbng m\u1eafc trong x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, HTX kh\u00f4ng ch\u1ecbu thu\u1ebf hay kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/span>
\nV\u00ec v\u1eady, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf ph\u00e1p l\u00fd, minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1a v\u00e0o \u0110i\u1ec1u 5 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u1ed9i dung sau: \u201c1a. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n(N\u1ed9i dung th\u1ec3 hi\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 d\u1ef1 th\u1ea3o Lu\u1eadt)<\/span>
\nb) V\u1ec1 thu\u1ebf su\u1ea5t 0% v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span>
\nKho\u1ea3n 1 \u0110i\u1ec1u 8 Lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u.<\/span>
\nTrong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u00e3 ph\u00e1t sinh nhi\u1ec1u v\u01b0\u1edbng m\u1eafc nh\u01b0 sau:<\/span>
\n– Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u ph\u1ee5, \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf (xu\u1ea5t kh\u1ea9u ti\u1ec3u ng\u1ea1ch) c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn, l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc: Th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u ti\u1ec3u ng\u1ea1ch kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ch\u00ednh t\u1eafc, kh\u00f4ng c\u00f3 thanh to\u00e1n qu\u1ed1c t\u1ebf qua ng\u00e2n h\u00e0ng th\u00f4ng th\u01b0\u1eddng m\u00e0 s\u1eed d\u1ee5ng thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u c\u1ea7n h\u1ee3p th\u1ee9c h\u00f3a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. V\u00ec v\u1eady ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p th\u00f4ng \u0111\u1ed3ng, l\u1ee3i d\u1ee5ng vi\u1ec7c h\u1ee3p th\u1ee9c h\u00f3a h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh th\u01b0\u01a1ng m\u1ea1i, xu\u1ea5t nh\u1eadp kh\u1ea9u m\u00e0 kinh doanh ng\u00e0nh ngh\u1ec1 kh\u00e1c nh\u01b0 t\u1ed5 ch\u1ee9c du l\u1ecbch l\u1eef h\u00e0nh, ho\u1eb7c \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c kh\u00f4ng t\u1ed3n t\u1ea1i.<\/span>
\n– Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p thu\u1ed1c l\u00e1, bia, r\u01b0\u1ee3u ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mua b\u00e1n l\u00f2ng v\u00f2ng trong n\u01b0\u1edbc sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u. C\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u ch\u1ec9 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT trong khi s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B (c\u00f3 m\u1ee9c thu\u1ebf cao h\u01a1n nhi\u1ec1u l\u1ea7n thu\u1ebf GTGT) th\u00ec kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i mua v\u1edbi gi\u00e1 c\u00f3 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B cao h\u01a1n nhi\u1ec1u l\u1ea7n so v\u1edbi gi\u00e1 c\u1ea3 th\u00f4ng th\u01b0\u1eddng n\u1ebfu mua tr\u1ef1c ti\u1ebfp t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u. Do v\u1eady, vi\u1ec7c ho\u00e0n thu\u1ebf l\u00e0 b\u1ea5t h\u1ee3p l\u00fd, c\u00f3 t\u00ednh ch\u1ea5t khuy\u1ebfn kh\u00edch bu\u00f4n l\u1eadu t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f3 t\u00ednh ch\u1ea5t gian l\u1eadn \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span>
\n\u0110\u1ec3 b\u1ea3o \u0111\u1ea3m minh b\u1ea1ch, t\u1ea1o l\u1eadp m\u00f4i tr\u01b0\u1eddng kinh doanh l\u00e0nh m\u1ea1nh v\u00e0 h\u1ea1n ch\u1ebf gian l\u1eadn trong kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh:<\/span>
\n– Kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u ph\u1ee5, \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf v\u00e0 thu\u1ed1c l\u00e1, bia, r\u01b0\u1ee3u nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u. C\u1ee5 th\u1ec3 s\u1eeda \u0111\u1ed5i kho\u1ea3n 1 \u0110i\u1ec1u 8 Lu\u1eadt thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n\u201cM\u1ee9c thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nb) D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nc) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng;<\/span>
\nd) Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n;<\/span>
\n\u0111) D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh;<\/span>
\ne) D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng;<\/span>
\ng) S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 23 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\nh) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u ph\u1ee5, \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf;<\/span>
\ni) Thu\u1ed1c l\u00e1, bia, r\u01b0\u1ee3u nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u.<\/span>
\nH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam, trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/span>
\n– Quy \u0111\u1ecbnh thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. C\u1ee5 th\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i khoa\u0309n 7 \u0110i\u00ea\u0300u 1 cu\u0309a Lu\u00e2\u0323t s\u00f4\u0301 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u00e2\u0323t thu\u00ea\u0301 GTGT nh\u01b0 sau:<\/span>
\n\u201c\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3i c\u00f3: h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\nVi\u1ec7c thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u, tr\u1ea3 n\u1ee3 thay Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span>
\nVi\u1ec7c thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e3ng lai c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/span>
\nc) V\u1ec1 ho\u00e0n thu\u1ebf<\/span>
\n\u0110\u1ec3 gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u1ea1n ch\u1ebf gian l\u1eadn, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014, Lu\u1eadt thu\u1ebf GTGT s\u1ed1 31\/2013\/QH13 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh: \u00cdt nh\u1ea5t sau 12 th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c \u00edt nh\u1ea5t sau 4 qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf; n\u00e2ng m\u1ee9c ti\u1ec1n t\u1ed1i thi\u1ec3u \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng l\u00ean 300 tri\u1ec7u \u0111\u1ed3ng. <\/span>
\nM\u1eb7c d\u00f9 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u00e3 c\u00f3 t\u00e1c d\u1ee5ng t\u1ed1t nh\u01b0ng s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf v\u1eabn t\u0103ng l\u00ean v\u00e0 ph\u00e1t sinh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf b\u1ea5t h\u1ee3p l\u00fd, c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn. C\u1ee5 th\u1ec3: <\/span>
\n– Theo kho\u1ea3n 5 v\u00e0 6 \u0110i\u1ec1u 17 Lu\u1eadt doanh nghi\u1ec7p th\u00ec 02 (hai) h\u00e0nh vi sau \u0111\u00e2y b\u1ecb nghi\u00eam c\u1ea5m: (1) kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 (2) kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n kinh doanh. Vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t khuy\u1ebfn kh\u00edch vi ph\u1ea1m, kinh doanh kh\u00f4ng minh b\u1ea1ch, d\u1ec5 d\u1eabn \u0111\u1ebfn kh\u00f4ng ch\u1eb7t ch\u1ebd, an to\u00e0n cho m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, kinh doanh.<\/span>
\n– Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ti\u1ec1n ho\u00e0n thu\u1ebf GTGT l\u1ea5y t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng trong khi c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh doanh thu. V\u00ec v\u1eady th\u1ef1c t\u1ebf d\u1eabn \u0111\u1ebfn m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp trong ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/span>
\n+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Nh\u1eefng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 (tr\u1eeb nh\u00e0 \u1edf x\u00e3 h\u1ed9i). Vi\u1ec7c v\u1eeba ho\u00e0n thu\u1ebf t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng trong khi v\u1eeba t\u00ednh s\u1ed1 thu n\u1ed9p cho \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. V\u00ec v\u1eady \u0111\u1ec1 ngh\u1ecb kh\u00f4ng ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/span>
\n+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng: C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u1eeba ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh doanh thu, v\u1eeba k\u00ea khai, ch\u1edd ho\u00e0n thu\u1ebf t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng d\u1eabn \u0111\u1ebfn ph\u1ee9c t\u1ea1p, ph\u00e1t sinh kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf l\u1edbn. V\u00ec v\u1eady, thay v\u00ec k\u00ea khai, ho\u00e0n thu\u1ebf, \u0111\u1ec1 ngh\u1ecb quy \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh k\u00ea khai, b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111ang kinh doanh. <\/span>
\n+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh th\u01b0\u01a1ng m\u1ea1i: Th\u1eddi gian tri\u1ec3n khai d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng kh\u00f4ng d\u00e0i. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb \u0111i thu\u00ea v\u0103n ph\u00f2ng, kho b\u00e3i. V\u00ec v\u1eady vi\u1ec7c ho\u00e0n thu\u1ebf l\u00e0 ch\u01b0a h\u1ee3p l\u00fd.<\/span>
\nK\u1ebft qu\u1ea3, n\u0103m 2014 t\u1ed5ng s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf ph\u00e1t sinh l\u00e0 98.970,2 t\u1ef7 \u0111\u1ed3ng; ti\u1ebfp t\u1ee5c v\u01b0\u1ee3t kh\u00e1 nhi\u1ec1u so v\u1edbi s\u1ed1 d\u1ef1 to\u00e1n l\u00e0 79.952 t\u1ef7 \u0111\u1ed3ng.<\/span>
\nNgo\u00e0i ra, \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n, \u0111\u1ec1 ngh\u1ecb kh\u00f4ng ho\u00e0n thu\u1ebf m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n xu\u1ea5t kh\u1ea9u \u0111\u00e3 hay ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u1eb1m h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean ch\u01b0a ch\u1ebf bi\u1ebfn, h\u1ea1n ch\u1ebf ho\u00e0n thu\u1ebf GTGT v\u00e0 \u0111\u01a1n gi\u1ea3n trong ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd, gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1edbng m\u1eafc v\u00e0 b\u1ea5t c\u1eadp trong th\u1ef1c hi\u1ec7n.<\/span>
\nQua nghi\u00ean c\u1ee9u kinh nghi\u1ec7m nhi\u1ec1u n\u01b0\u1edbc cho th\u1ea5y: \u0110\u1ec3 qu\u1ea3n l\u00fd v\u00e0 h\u1ea1n ch\u1ebf gian l\u1eadn trong ho\u00e0n thu\u1ebf GTGT, c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 \u00e1p d\u1ee5ng nhi\u1ec1u ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c nhau. M\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c ch\u1ee7 y\u1ebfu l\u00e0 chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft sang c\u00e1c k\u1ef3 ti\u1ebfp theo (v\u00ed d\u1ee5: Th\u00e1i Lan, Bun-ga-ry, Ba Lan, Chi L\u00ea, Th\u1ed5 Nh\u0129 K\u1ef3, Ma-r\u1ed1c, Panama) m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u . V\u00ec v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/span>
\n– V\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u00e2m 12 th\u00e1ng li\u00ean t\u1ee5c: \u0110\u1ed1i v\u1edbi 02 (hai) tr\u01b0\u1eddng h\u1ee3p b\u1ecb nghi\u00eam c\u1ea5m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 v\u00e0 6 \u0110i\u1ec1u 17 Lu\u1eadt doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb kh\u00f4ng ho\u00e0n thu\u1ebf m\u00e0 cho k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT \u00e2m sang k\u1ef3 sau (\u0111\u1ebfn khi h\u1ebft vi ph\u1ea1m m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n).<\/span>
\n– V\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb kh\u00f4ng ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi 04 tr\u01b0\u1eddng h\u1ee3p: D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh th\u01b0\u01a1ng m\u1ea1i; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n.<\/span>
\n\u0110\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang trong giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb hi\u1ec7n nay, th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c l\u00e0 t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i th\u1ec3 hi\u1ec7n t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 3 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n– S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT: T\u1ea1i \u0110i\u1ec1u 60 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n c\u00e1c lo\u1ea1i thu\u1ebf. Tuy nhi\u00ean quy \u0111\u1ecbnh n\u00e0y l\u00e0 \u00e1p d\u1ee5ng chung cho c\u00f4ng t\u00e1c ho\u00e0n t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf, kh\u00f4ng \u00e1p d\u1ee5ng ri\u00eang \u0111\u1ed1i v\u1edbi ho\u00e0n thu\u1ebf GTGT. <\/span>
\nDo s\u1ed1 ho\u00e0n thu\u1ebf GTGT l\u1edbn, c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 (\u0111\u01b0\u1ee3c giao trong d\u1ef1 to\u00e1n NSNN \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i duy\u1ec7t h\u00e0ng n\u0103m), th\u1ef1c t\u1ebf ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc trong c\u00f4ng t\u00e1c ho\u00e0n thu\u1ebf ch\u1ee7 y\u1ebfu l\u00e0 v\u1ec1 quy tr\u00ecnh, ph\u00e2n lo\u1ea1i, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c trong \u0111\u00f3 c\u00f3 vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft (quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, 5 v\u00e0 6 \u0110i\u1ec1u 4 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf), n\u00ean \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 6 \u0110i\u1ec1u 60 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH12 \u0111\u1ec3 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT tr\u00ean c\u01a1 s\u1edf ph\u00e2n lo\u1ea1i r\u1ee7i ro, n\u1ed9i dung, y\u00eau c\u1ea7u h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra tr\u01b0\u1edbc, ki\u1ec3m tra sau trong ho\u00e0n thu\u1ebf GTGT.<\/span>
\n4. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf TT\u0110B (03 n\u1ed9i dung)<\/span><\/strong>
\na) V\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4<\/span>
\n– Ng\u00e0y 18\/7\/2015, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o s\u1ed1 229\/TB-VPCP th\u00f4ng b\u00e1o \u00fd ki\u1ebfn k\u1ebft lu\u1eadn c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Nguy\u1ec5n T\u1ea5n D\u0169ng t\u1ea1i cu\u1ed9c h\u1ecdp th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch th\u1ef1c hi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 Quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u00f4ng nghi\u1ec7p \u00f4 t\u00f4 Vi\u1ec7t Nam trong \u0111\u00f3 c\u00f3 giao: <\/span>
\n\u201cB\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 C\u00f4ng th\u01b0\u01a1ng v\u00e0 c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan kh\u1ea9n tr\u01b0\u01a1ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf TT\u0110B, thu\u1ebf TNDN b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 xem x\u00e9t, tr\u00ecnh Qu\u1ed1c h\u1ed9i v\u00e0o K\u1ef3 h\u1ecdp th\u1ee9 10 Qu\u1ed1c h\u1ed9i kh\u00f3a 13 v\u1edbi c\u00e1c n\u1ed9i dung:<\/span>
\n– \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B theo nguy\u00ean t\u1eafc ph\u00e2n chia th\u00e0nh c\u00e1c nh\u00f3m nh\u1ecf h\u01a1n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf TT\u0110B hi\u1ec7n h\u00e0nh, c\u00f3 tham kh\u1ea3o kinh nghi\u1ec7m m\u1ed9t s\u1ed1 n\u01b0\u1edbc trong khu v\u1ef1c, c\u1ee5 th\u1ec3:<\/span>
\n+ Gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi d\u00f2ng xe \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n.<\/span>
\n+ \u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B cao v\u00e0 \u0111\u1eb7c bi\u1ec7t cao \u0111\u1ed1i v\u1edbi c\u00e1c d\u00f2ng xe \u0111\u1ebfn 9 ch\u1ed7 c\u00f3 dung t\u00edch tr\u00ean 3,0 l\u00edt ti\u00eau hao nhi\u00ean li\u1ec7u, k\u00edch th\u01b0\u1edbc l\u1edbn ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u1ea1 t\u1ea7ng giao th\u00f4ng v\u00e0 thu nh\u1eadp ng\u01b0\u1eddi d\u00e2n, l\u01b0\u1ee3ng kh\u00ed th\u1ea3i ra m\u00f4i tr\u01b0\u1eddng l\u1edbn v\u00e0 c\u00e1c ch\u1ee7ng lo\u1ea1i xe \u0111\u1ebfn 9 ch\u1ed7 c\u00f3 gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i l\u1edbn.\u201d.<\/span>
\n– Qua tham kh\u1ea3o kinh nghi\u1ec7m c\u1ee7a c\u00e1c n\u01b0\u1edbc, ch\u00ednh s\u00e1ch thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 c\u1ee7a 10 n\u01b0\u1edbc ASEAN nh\u01b0 sau:<\/span>
\n+ 9\/10 n\u01b0\u1edbc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c thu theo t\u1ef7 l\u1ec7 % tr\u00ean gi\u00e1 tr\u1ecb, ri\u00eang Phi-lip-pin \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu h\u1ed7n h\u1ee3p t\u1ef7 l\u1ec7 % v\u1edbi thu\u1ebf tuy\u1ec7t \u0111\u1ed1i. <\/span>
\n+ \u0110\u1ec3 khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng ti\u1ebft ki\u1ec7m, nh\u00ecn chung, c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B th\u1ea5p h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i xe c\u00f3 dung t\u00edch xi lanh nh\u1ecf. \u0110\u1eb7c bi\u1ec7t \u1edf m\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f2n \u00e1p d\u1ee5ng thu\u1ebf TT\u0110B \u1edf m\u1ee9c th\u1ea5p \u0111\u1ed1i v\u1edbi d\u00f2ng xe ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, xe s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch. C\u1ee5 th\u1ec3, m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi d\u00f2ng xe d\u01b0\u1edbi 2000 cc c\u1ee7a nhi\u1ec1u n\u01b0\u1edbc dao \u0111\u1ed9ng trong kho\u1ea3ng 15% \u0111\u1ebfn 30%, ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 qu\u1ed1c gia nh\u01b0 Malaysia (90%), L\u00e0o (65%),\u2026 M\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi d\u00f2ng xe tr\u00ean 3000 cc \u0111\u1eb7c bi\u1ec7t cao \u1edf h\u1ea7u h\u1ebft c\u00e1c n\u01b0\u1edbc, v\u00ed d\u1ee5 nh\u01b0 \u1edf In-\u0111\u00f4-n\u00ea-xi-a (125%), L\u00e0o (90%), Malaysia (105%). Tuy nhi\u00ean, c\u0169ng c\u00f3 qu\u1ed1c gia kh\u00f4ng ph\u00e2n bi\u1ec7t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B gi\u1eefa c\u00e1c ch\u1ee7ng lo\u1ea1i xe nh\u01b0 Xinh-ga-po (th\u1ed1ng nh\u1ea5t \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%), Phi-lip-pin\u2026. <\/span>
\nC\u1ee5 th\u1ec3 c\u00e1c thu\u1ebf su\u1ea5t c\u00e1c n\u01b0\u1edbc trong ASEAN nh\u01b0 sau:<\/span><\/p>\n

\"T\u1edd
\nRi\u00eang Phi-l\u00edp-pin thu thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 v\u1eeba \u1edf m\u1ee9c tuy\u1ec7t \u0111\u1ed1i v\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i, tr\u00ean c\u01a1 s\u1edf gi\u00e1 b\u00e1n c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u00e0 nh\u1eadp kh\u1ea9u, tr\u1eeb thu\u1ebf TT\u0110B v\u00e0 GTGT, c\u1ee5 th\u1ec3:<\/span>
\n\"T\u1edd
\nNh\u01b0 v\u1eady, so v\u1edbi 10 n\u01b0\u1edbc ASEAN th\u00ec: M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 dung t\u00edch xi lanh d\u01b0\u1edbi 2.000 cm3 \u1edf Vi\u1ec7t Nam l\u00e0 45% cao h\u01a1n 7% so v\u1edbi m\u1ee9c b\u00ecnh qu\u00e2n c\u1ee7a khu v\u1ef1c (38%) v\u00e0 cao h\u01a1n 5% so v\u1edbi m\u1ee9c trung b\u00ecnh c\u1ee7a 04 n\u01b0\u1edbc: In-\u0111\u00f4-n\u00ea-xi-a, Malaysia, Xinh-ga-po, Th\u00e1i Lan. Trong \u0111\u00f3, Th\u00e1i Lan v\u00e0 Indonexia l\u00e0 02 n\u01b0\u1edbc c\u00f3 n\u1ec1n c\u00f4ng nghi\u1ec7p \u00f4 t\u00f4 t\u01b0\u01a1ng \u0111\u1ed1i ph\u00e1t tri\u1ec3n v\u00e0 c\u00f3 xu\u1ea5t kh\u1ea9u \u00f4 t\u00f4 nhi\u1ec1u. <\/span>
\n– V\u1ec1 ph\u00e2n nh\u00f3m dung t\u00edch xi lanh: 09 n\u01b0\u1edbc ASEAN \u0111\u1ec1u c\u00f3 c\u00e1ch ph\u00e2n nh\u00f3m kh\u00e1c nhau (theo ph\u1ee5 l\u1ee5c tr\u00ecnh k\u00e8m). V\u00ed d\u1ee5: Ph\u00e2n nh\u00f3m \u0111\u1ed1i v\u1edbi d\u00f2ng dung t\u00edch xi lanh th\u1ea5p nh\u1ea5t l\u00e0 t\u1eeb 1.000 cm3 tr\u1edf xu\u1ed1ng c\u00f3 L\u00e0o, Malaysia; Ph\u00e2n nh\u00f3m \u0111\u1ed1i v\u1edbi d\u00f2ng dung t\u00edch xi lanh th\u1ea5p nh\u1ea5t l\u00e0 t\u1eeb 1.500 cm3 tr\u1edf xu\u1ed1ng c\u00f3 Indonesia. Th\u00e1i Lan ph\u00e2n nh\u00f3m xe b\u1eaft \u0111\u1ea7u t\u1eeb dung t\u00edch 2.000 cm3. Ngo\u00e0i ra c\u00f2n c\u00e1c ti\u00eau th\u1ee9c dung t\u00edch kh\u00e1c nh\u01b0 1.700 cm3 (Brun\u00e2y); 1.800 cm3 – 2.000 cm3 – 2.500 cm3 (Malaysia),\u2026 b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c dung t\u00edch l\u00e0 ki\u1ec3u \u0111\u1ed9ng c\u01a1, ki\u1ec3u \u0111\u00e1nh l\u1eeda, c\u00f4ng ngh\u1ec7 \u0111\u1ed9ng c\u01a1. B\u1ed9 T\u00e0i ch\u00ednh th\u1ea5y r\u1eb1ng ph\u00e2n lo\u1ea1i c\u00e1c n\u01b0\u1edbc kh\u00e1c nhau ph\u1ee5 thu\u1ed9c v\u00e0o th\u1ecb hi\u1ebfu ti\u00eau d\u00f9ng v\u00e0 th\u1ef1c tr\u1ea1ng c\u00e1c d\u00f2ng xe m\u1ed7i n\u01b0\u1edbc. <\/span>
\nT\u1eeb nh\u1eefng n\u1ed9i dung tr\u00ecnh b\u00e0y \u1edf tr\u00ean, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/span>
\nV\u1ec1 ph\u00e2n nh\u00f3m theo dung t\u00edch xi lanh<\/span><\/span><\/strong>
\nB\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 02 ph\u01b0\u01a1ng \u00e1n ph\u00e2n nh\u00f3m xe \u0111\u1ed1i v\u1edbi lo\u1ea1i xe c\u00f3 dung t\u00edch t\u1eeb 1.500 cm3 tr\u1edf xu\u1ed1ng nh\u01b0 sau:<\/span>
\nPh\u01b0\u01a1ng \u00e1n 1: Ph\u00e2n th\u00e0nh 02 nh\u00f3m l\u00e0 (1) lo\u1ea1i xe c\u00f3 dung t\u00edch t\u1eeb 1.000 cm3 tr\u1edf xu\u1ed1ng v\u00e0 (2) lo\u1ea1i xe c\u00f3 dung t\u00edch t\u1eeb tr\u00ean 1.000 cm3 \u0111\u1ebfn 1.500 cm3.<\/span>
\nPh\u01b0\u01a1ng \u00e1n 2: G\u1ed9p chung th\u00e0nh m\u1ed9t nh\u00f3m l\u00e0 lo\u1ea1i xe c\u00f3 dung t\u00edch t\u1eeb 1.500 cm3 tr\u1edf xu\u1ed1ng.<\/span>
\nV\u1ec1 thu\u1ebf su\u1ea5t:<\/strong> <\/span><\/span>
\n\u0110\u1ec3 c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1eddi gian chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0 (c\u1ea7n kho\u1ea3ng t\u1eeb 1 \u0111\u1ebfn 2 n\u0103m t\u00f9y doanh nghi\u1ec7p \u0111\u1ec3 chu\u1ea9n b\u1ecb, x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y) v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 d\u00f2ng xe nh\u01b0 sau:<\/span>
\n(i) \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi 9 ch\u1ed7 ng\u1ed3i ch\u1edf xu\u1ed1ng:<\/span> <\/span>
\n– \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 c\u00f3 dung t\u00edch xi lanh t\u1eeb 1.500 cm3 tr\u1edf xu\u1ed1ng:<\/span>
\nPh\u01b0\u01a1ng \u00e1n 1:<\/span> <\/span>
\n+ Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh t\u1eeb 1.000 cm3 tr\u1edf xu\u1ed1ng: T\u1eeb ng\u00e0y 01\/7\/2016 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 25% (gi\u1ea3m 20% so v\u1edbi hi\u1ec7n h\u00e0nh), t\u1eeb ng\u00e0y 01\/01\/2018 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% (gi\u1ea3m 25% so v\u1edbi hi\u1ec7n h\u00e0nh);<\/span>
\n+ Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh t\u1eeb tr\u00ean 1.000 cm3 \u0111\u1ebfn 1.500 cm3: T\u1eeb ng\u00e0y 01\/7\/2016 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 30% (gi\u1ea3m 15% so v\u1edbi hi\u1ec7n h\u00e0nh), t\u1eeb ng\u00e0y 01\/01\/2018 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 25% (gi\u1ea3m 20 % so v\u1edbi hi\u1ec7n h\u00e0nh);<\/span>
\nPh\u01b0\u01a1ng \u00e1n 2:<\/span><\/span>
\n– Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh t\u1eeb tr\u00ean 1.000 cm3 \u0111\u1ebfn 1.500 cm3: \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 30% (gi\u1ea3m 15% so v\u1edbi hi\u1ec7n h\u00e0nh).<\/span>
\n– Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 1.500 cm3 \u0111\u1ebfn 2.000 cm3 : T\u1eeb ng\u00e0y 01\/7\/2016 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 40% (gi\u1ea3m 5% so v\u1edbi hi\u1ec7n h\u00e0nh), t\u1eeb ng\u00e0y 01\/01\/2018 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 30% (gi\u1ea3m 15% so v\u1edbi hi\u1ec7n h\u00e0nh).<\/span>
\n– Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 2.000 cm3 \u0111\u1ebfn 3.000 cm3: T\u1eeb ng\u00e0y 01\/7\/2016 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 60% (t\u0103ng 10% so v\u1edbi hi\u1ec7n h\u00e0nh), t\u1eeb ng\u00e0y 01\/01\/2018 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 55% (t\u0103ng 5% so v\u1edbi hi\u1ec7n h\u00e0nh).<\/span>
\n– Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh t\u1eeb tr\u00ean 3.000 cm3, bao g\u1ed3m c\u1ea3 m\u00f4-t\u00f4-h\u00f4m (motorhome): T\u1eeb ng\u00e0y 01\/7\/2016 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 75% (t\u0103ng 15% so v\u1edbi hi\u1ec7n h\u00e0nh), t\u1eeb ng\u00e0y 01\/01\/2018 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 70% (t\u0103ng 10% so v\u1edbi hi\u1ec7n h\u00e0nh)<\/span>
\n(ii) Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 16 ch\u1ed7:<\/span> <\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 02 ph\u01b0\u01a1ng \u00e1n nh\u01b0 sau:<\/span>
\nPh\u01b0\u01a1ng \u00e1n 1<\/span>: Gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 30% hi\u1ec7n h\u00e0nh xu\u1ed1ng 15% (m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y c\u0169ng l\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng).<\/span>
\nPh\u01b0\u01a1ng \u00e1n 2<\/span>: Gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 30% hi\u1ec7n h\u00e0nh xu\u1ed1ng 20%.<\/span>
\n(iii) Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 16 \u0111\u1ebfn d\u01b0\u1edbi 24 ch\u1ed7:<\/span> <\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 02 ph\u01b0\u01a1ng \u00e1n:<\/span>
\nPh\u01b0\u01a1ng \u00e1n 1:<\/span> Lo\u1ea1i n\u00e0y m\u1eb7c d\u00f9 nhi\u1ec1u n\u01b0\u1edbc thu nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng s\u1eed d\u1ee5ng cho ti\u00eau d\u00f9ng h\u1ed9 gia \u0111\u00ecnh, v\u00ec v\u1eady \u0111\u1ec1 ngh\u1ecb gi\u1ea3m xu\u1ed1ng 0%; tr\u01b0\u1eddng h\u1ee3p sau n\u00e0y \u0111i\u1ec1u ki\u1ec7n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng giao th\u00f4ng kh\u00f4ng \u0111\u00e1p \u1ee9ng th\u00ec \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i (M\u1ee9c thu\u1ebf su\u1ea5t 0% c\u0169ng l\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng).<\/span>
\nPh\u01b0\u01a1ng \u00e1n 2:<\/span> Gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 15% hi\u1ec7n h\u00e0nh xu\u1ed1ng 10% v\u00ec c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u thu tr\u1eeb Th\u00e1i Lan.<\/span>
\n(iv) Xe \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi v\u1eeba ch\u1edf h\u00e0ng: M\u1ee9c thu\u1ebf su\u1ea5t b\u1eb1ng 60% m\u1ee9c thu\u1ebf su\u1ea5t xe con c\u00f9ng dung t\u00edch xi lanh.<\/span> Lo\u1ea1i n\u00e0y ch\u1ee7 y\u1ebfu c\u00f3 dung t\u00edch t\u1eeb 2.000 \u0111\u1ebfn 3.000 cm3 n\u00ean n\u1ebfu thu\u1ebf su\u1ea5t l\u00e0 60% nh\u01b0 xe t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a xe b\u00e1n t\u1ea3i l\u00e0 36%.<\/span>
\n(v) \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 ch\u1ea1y b\u1eb1ng \u0111i\u1ec7n:<\/span> <\/span>
\n+ Lo\u1ea1i ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng: \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%, gi\u1ea3m 15% so v\u1edbi hi\u1ec7n h\u00e0nh l\u00e0 25%.<\/span>
\n\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung s\u1eeda \u0111\u1ed5i n\u00eau tr\u00ean, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 \u0111i\u1ec7n lo\u1ea1i t\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 16 ch\u1ed7 l\u00e0 5% (gi\u1ea3m 10% so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh); \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 \u0111i\u1ec7n lo\u1ea1i t\u1eeb 16 \u0111\u1ebfn d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ec1 xu\u1ea5t \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 t\u1eeb 16 \u0111\u1ebfn d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u00f4 t\u00f4 th\u1ec3 hi\u1ec7n t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 d\u1ef1 th\u1ea3o Lu\u1eadt, c\u1ee5 th\u1ec3:<\/span>
\nSTT H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 N\u1ed9i dung s\u1eeda \u0111\u1ed5i thu\u1ebf su\u1ea5t Thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh<\/span>
\n\"T\u1edd
\nb) V\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u <\/span>
\nNg\u00e0y 29\/6\/2015, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 T\u1edd tr\u00ecnh Ch\u00ednh ph\u1ee7 s\u1ed1 92\/TTr-BTC v\u1ec1 d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf TT\u0110B. Trong \u0111\u00f3 c\u00f3 n\u1ed9i dung b\u1ed5 sung quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i nh\u1eadp kh\u1ea9u v\u00e0 \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f3 c\u00f4ng su\u1ea5t d\u01b0\u1edbi 90.000 BTU nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u1ea3 chi ph\u00ed b\u00e1n h\u00e0ng trong n\u01b0\u1edbc c\u1ee7a nh\u00e0 nh\u1eadp kh\u1ea9u th\u00f4ng qua vi\u1ec7c thu th\u00eam thu\u1ebf TT\u0110B t\u1ea1i kh\u00e2u n\u1ed9i \u0111\u1ecba khi b\u00e1n ra. <\/span>
\nTrong qu\u00e1 tr\u00ecnh so\u1ea1n th\u1ea3o, c\u00f3 m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng quy \u0111\u1ecbnh tr\u00ean ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt thu\u1ebf TT\u0110B l\u00e0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u1ec9 n\u1ed9p m\u1ed9t l\u1ea7n t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u (c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B nh\u1eadp kh\u1ea9u \u201c\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;\u201d).<\/span>
\nDo \u0111\u00f3, \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u01a1 s\u1edf ph\u00e1p l\u00fd, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 xem x\u00e9t, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i nh\u1eadp kh\u1ea9u v\u00e0 \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f3 c\u00f4ng su\u1ea5t d\u01b0\u1edbi 90.000 BTU nh\u1eadp kh\u1ea9u \u0111\u1ec3 thu th\u00eam t\u1ea1i kh\u00e2u n\u1ed9i \u0111\u1ecba khi nh\u00e0 nh\u1eadp kh\u1ea9u b\u00e1n ra nh\u01b0 \u0111\u00e3 tr\u00ecnh Ch\u00ednh ph\u1ee7 n\u00eau tr\u00ean (thu t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u v\u1eabn gi\u1eef nh\u01b0 hi\u1ec7n h\u00e0nh).<\/span>
\nB\u00ean c\u1ea1nh 02 (hai) m\u1eb7t h\u00e0ng \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i v\u00e0 \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f3 c\u00f4ng su\u1ea5t d\u01b0\u1edbi 90.000 BTU b\u1ecb c\u1eaft gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u v\u1ec1 m\u1ee9c 5%, 0% v\u00e0o n\u0103m 2018 theo Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i h\u00e0ng h\u00f3a ASEAN (ATIGA), c\u00f2n c\u00f3 c\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B kh\u00e1c nh\u01b0 r\u01b0\u1ee3u, bia ,… c\u0169ng c\u00f3 m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u b\u1ecb c\u1eaft gi\u1ea3m m\u1ea1nh. N\u1ebfu ti\u1ebfp t\u1ee5c duy tr\u00ec quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nh\u01b0 hi\u1ec7n h\u00e0nh (v\u1edbi kh\u00e1c bi\u1ec7t v\u1ec1 chi ph\u00ed l\u01b0u th\u00f4ng, b\u00e1n h\u00e0ng trong n\u01b0\u1edbc gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u) th\u00ec kh\u00f4ng ch\u1ec9 c\u00f3 m\u1eb7t h\u00e0ng \u00f4 t\u00f4, \u0111i\u1ec1u h\u00f2a nhi\u00ea\u0323t \u0111\u00f4\u0323 ma\u0300 ca\u0301c m\u0103\u0323t ha\u0300ng kha\u0301c nh\u01b0 r\u01b0\u01a1\u0323u, bia,… nh\u1eadp kh\u1ea9u c\u00e0ng c\u00f3 l\u1ee3i th\u1ebf c\u1ea1nh tranh v\u1ec1 gi\u00e1 so v\u1edbi nh\u01b0\u0303ng sa\u0309n ph\u00e2\u0309m s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc (tr\u1eeb x\u0103ng l\u00e0 m\u1eb7t h\u00e0ng do Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd gi\u00e1, x\u0103ng s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 x\u0103ng nh\u1eadp kh\u1ea9u \u0111\u1ec1u c\u00f9ng c\u01a1 s\u1edf gi\u00e1 ti\u0301nh thu\u00ea\u0301 TT\u0110B ).<\/span>
\nDo \u0111\u00f3, \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B nh\u1eadp kh\u1ea9u (tr\u1eeb x\u0103ng c\u00e1c lo\u1ea1i) \u0111\u1ec3 thu th\u00eam t\u1ea1i kh\u00e2u n\u1ed9i \u0111\u1ecba khi nh\u00e0 nh\u1eadp kh\u1ea9u b\u00e1n ra. Thu t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u v\u1eabn gi\u1eef nh\u01b0 hi\u1ec7n h\u00e0nh.<\/span>
\nc) V\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n h\u00e0ng qua c\u00f4ng ty con<\/span>
\n\u0110\u1ec3 kh\u1eafc ph\u1ee5c vi\u1ec7c<\/span> chuy\u1ec3n gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B qua c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n h\u00e0ng qua c\u00e1c c\u00f4ng ty con l\u00e0 gi\u00e1 do c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 b\u00e1n ra (tr\u1eeb \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i, v\u00ec kh\u00e1c v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B kh\u00e1c, do \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i \u0111\u01b0\u1ee3c l\u01b0u h\u00e0nh t\u1ed1i thi\u1ec3u 25 n\u0103m n\u00ean \u0111\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c \u00f4 t\u00f4 th\u00ec nh\u00e0 nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng \u0111\u1ea1i l\u00fd, trung t\u00e2m b\u1ea3o h\u00e0nh v\u00e0 s\u1eeda ch\u1eefa, thay th\u1ebf ph\u1ee5 t\u00f9ng, linh ki\u1ec7n).<\/span><\/span>
\n Sau khi l\u1ea5y \u00fd ki\u1ebfn tham gia c\u1ee7a c\u00e1c B\u1ed9 ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng, B\u1ed9 T\u01b0 ph\u00e1p v\u00e0 c\u00e1c Hi\u1ec7p h\u1ed9i, doanh nghi\u1ec7p cho r\u1eb1ng, quy \u0111\u1ecbnh tr\u00ean ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n 1 \u0110i\u1ec1u 6 Lu\u1eadt thu\u1ebf TT\u0110B (gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra).<\/span>
\n\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf ph\u00e1p l\u00fd, \u0111\u1ec1 ngh\u1ecb xem x\u00e9t, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B b\u00e1n h\u00e0ng qua c\u00e1c c\u00f4ng ty con ho\u1eb7c b\u00e1n h\u00e0ng qua c\u00f4ng ty con kh\u00e1c trong c\u00f9ng c\u00f4ng ty m\u1eb9 th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 do c\u00e1c c\u00f4ng ty con b\u00e1n ra th\u1ecb tr\u01b0\u1eddng, tr\u1eeb \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i. Quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. C\u1ee5 th\u1ec3 s\u1eeda \u0111\u1ed5i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Lu\u1eadt thu\u1ebf TT\u0110B nh\u01b0 sau:<\/span>
\n\u201c1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (tr\u1eeb x\u0103ng c\u00e1c lo\u1ea1i) l\u00e0 gi\u00e1 do c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra; <\/span>
\nTr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng qua c\u00e1c c\u00f4ng ty con ho\u1eb7c b\u00e1n h\u00e0ng qua c\u00f4ng ty con kh\u00e1c trong c\u00f9ng c\u00f4ng ty m\u1eb9 th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u00e1c c\u00f4ng ty con b\u00e1n ra th\u1ecb tr\u01b0\u1eddng (tr\u1eeb \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i). Quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;\u201d<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i \u0110i\u1ec1u 4 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n5. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (01 n\u1ed9i dung)<\/span><\/strong>
\nLu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf ho\u1eb7c kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m th\u1ea5p.<\/span>
\nTh\u1ef1c t\u1ebf s\u1ed1 thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u1edf nh\u1eefng v\u00f9ng n\u00f4ng th\u00f4n, v\u00f9ng s\u00e2u, v\u00f9ng xa l\u00e0 r\u1ea5t th\u1ea5p do gi\u00e1 \u0111\u1ea5t t\u00ednh thu\u1ebf th\u1ea5p, c\u00f3 n\u01a1i m\u1ee9c thu theo s\u1ed5 b\u1ed9 thu\u1ebf ni\u00eam y\u1ebft ch\u01b0a \u0111\u1ebfn 2.000 \u0111\u1ed3ng\/h\u1ed9\/n\u0103m. Trong khi \u0111\u00f3, chi ph\u00ed cho vi\u1ec7c t\u1ed5 ch\u1ee9c thu thu\u1ebf (l\u00ean s\u1ed5 b\u1ed9 thu\u1ebf, in \u1ea5n bi\u1ec3u m\u1eabu, h\u00f3a \u0111\u01a1n, c\u1eed c\u00e1n b\u1ed9 thu v\u00e0 c\u1ea3 c\u00f4ng t\u00e1c thanh quy\u1ebft to\u00e1n b\u1ed9 thu\u1ebf) r\u1ea5t t\u1ed1n k\u00e9m, c\u00f3 tr\u01b0\u1eddng h\u1ee3p cao h\u01a1n c\u1ea3 s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c, d\u1eabn \u0111\u1ebfn vi\u1ec7c thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n n\u00e0y kh\u00f4ng \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao.<\/span>
\nTheo th\u1ed1ng k\u00ea, t\u1ed5ng s\u1ed1 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 h\u1ed9) tr\u00ean c\u1ea3 n\u01b0\u1edbc k\u00ea khai n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 16.592.785 h\u1ed9, v\u1edbi t\u1ed5ng s\u1ed1 thu thu\u1ebf c\u1ee7a c\u00e1c h\u1ed9 l\u00e0 1.085,6 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3, t\u1ed5ng s\u1ed1 h\u1ed9 c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng l\u00e0 12.279.150 h\u1ed9, chi\u1ebfm 74% t\u1ed5ng s\u1ed1 h\u1ed9 n\u1ed9p thu\u1ebf, nh\u01b0ng t\u1ed5ng s\u1ed1 thu thu\u1ebf ch\u1ec9 l\u00e0 157,6 t\u1ef7 \u0111\u1ed3ng, chi\u1ebfm 14,5% t\u1ed5ng s\u1ed1 thu thu\u1ebf c\u1ee7a c\u00e1c h\u1ed9.<\/span>
\nDo \u0111\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c thu thu\u1ebf, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n n\u00f4ng nghi\u1ec7p, n\u00f4ng d\u00e2n, n\u00f4ng th\u00f4n, \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung th\u00eam kho\u1ea3n 10 v\u00e0o \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u1ec1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n\u201c10. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m d\u01b0\u1edbi 50.000 \u0111\u1ed3ng.\u201d<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i \u0110i\u1ec1u 5 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n6. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (01 n\u1ed9i dung)<\/span><\/strong>
\nT\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf BVMT quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf nh\u01b0 sau: <\/span>
\n\u201c1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t b\u00e1n ra, trao \u0111\u1ed5i, t\u1eb7ng cho, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t \u0111\u01b0a v\u00e0o ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0a h\u00e0ng h\u00f3a v\u00e0o s\u1eed d\u1ee5ng.<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span>
\n4. \u0110\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u m\u1ed1i kinh doanh x\u0103ng, d\u1ea7u b\u00e1n ra\u201d.<\/span>
\nC\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u m\u1ed1i kinh doanh x\u0103ng d\u1ea7u b\u00e1n ra (do c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1ea7u m\u1ed1i kinh doanh x\u0103ng d\u1ea7u b\u00e1n ra thu).<\/span>
\nNg\u00e0y 25\/6\/2015, t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 9 Qu\u1ed1c h\u1ed9i kh\u00f3a XIII \u0111\u00e3 th\u00f4ng qua Lu\u1eadt ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc s\u1ed1 83\/2015\/QH13, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2017. Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 35 Lu\u1eadt ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc th\u00ec \u201cThu\u1ebf BVMT thu t\u1eeb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 kho\u1ea3n thu ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u01b0\u1edfng 100%\u201d. Theo \u0111\u00f3, t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2017, s\u1ed1 thu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u s\u1ebd l\u00e0 kho\u1ea3n thu ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u01b0\u1edfng 100% (hi\u1ec7n h\u00e0nh s\u1ed1 thu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u l\u00e0 do c\u01a1 quan thu\u1ebf thu v\u00e0 l\u00e0 kho\u1ea3n thu ph\u00e2n chia gi\u1eefa ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng). Nh\u01b0 v\u1eady, n\u1ebfu th\u1ef1c hi\u1ec7n theo Lu\u1eadt ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc m\u1edbi th\u00ec \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01a1n gi\u1ea3n trong vi\u1ec7c thu thu\u1ebf c\u1ea7n quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a kh\u00e1c (l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 do c\u01a1 quan h\u1ea3i quan thu).<\/span>
\nV\u00ec v\u1eady, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01a1n gi\u1ea3n, thu\u1eadn ti\u1ec7n trong qu\u00e1 tr\u00ecnh thu thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc s\u1ed1 83\/2015\/QH13, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf BVMT nh\u01b0 sau:<\/span>
\n\u201c4. \u0110\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u m\u1ed1i kinh doanh x\u0103ng, d\u1ea7u b\u00e1n ra\u201d.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i \u0110i\u1ec1u 6 d\u1ef1 th\u1ea3o Lu\u1eadt. <\/span>
\n7. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (g\u1ed3m 06 n\u1ed9i dung)<\/span><\/strong>
\na) V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, t\u0103ng c\u01b0\u1eddng ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ea9y m\u1ea1nh hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\nNg\u00e0y 14\/05\/2010, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2011 c\u00f3 b\u1ed5 sung h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2011 \u0111\u1ebfn nay \u0111\u00e3 c\u00f3 h\u01a1n 300 doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean c\u1ea3 n\u01b0\u1edbc. Vi\u1ec7c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a 300 doanh nghi\u1ec7p cho th\u1ea5y s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 nhi\u1ec1u thu\u1eadn l\u1ee3i nh\u01b0: l\u00e0m gi\u1ea3m chi ph\u00ed v\u00e0 th\u1eddi gian cho doanh nghi\u1ec7p trong vi\u1ec7c in \u1ea5n, ph\u00e1t h\u00e0nh, g\u1eedi v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n gi\u1ea5y; gi\u1ea3m chi ph\u00ed h\u00e0nh ch\u00ednh; h\u1ea1n ch\u1ebf l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n.<\/span>
\nKinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y: xu h\u01b0\u1edbng chung c\u00e1c n\u01b0\u1edbc l\u00e0 khuy\u1ebfn kh\u00edch ti\u1ebfn t\u1edbi b\u1eaft bu\u1ed9c c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay cho h\u00f3a \u0111\u01a1n gi\u1ea5y trong giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u00ec c\u00e1c l\u1ee3i \u00edch c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 tr\u00ean; ngo\u00e0i ra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f2n g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y m\u1ea1nh m\u1ebd ph\u00e1t tri\u1ec3n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, gi\u00fap doanh nghi\u1ec7p tri\u1ec3n khai th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 ho\u00e0n thi\u1ec7n qu\u00e1 tr\u00ecnh kinh doanh t\u1eeb mua b\u00e1n \u0111i\u1ec7n t\u1eed, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, thanh to\u00e1n \u0111i\u1ec7n t\u1eed… \u0110\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, d\u1eef li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c doanh nghi\u1ec7p gi\u00fap x\u00e2y d\u1ef1ng kho d\u1eef li\u1ec7u t\u1eadp trung v\u1ec1 h\u00f3a \u0111\u01a1n ph\u1ee5c v\u1ee5 k\u1ecbp th\u1eddi c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra, ho\u00e0n thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u00f3m doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf, h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n in ra gi\u1ea5y c\u00f3 g\u1eafn m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i dung ch\u00ednh c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span>
\n\u0110\u1ec3 ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, g\u00f3p ph\u1ea7n h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh qu\u1ed1c gia, x\u00e2y d\u1ef1ng ch\u00ednh ph\u1ee7 \u0111i\u1ec7n t\u1eed, hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho b\u1ed5 sung c\u00e1c n\u1ed9i dung sau v\u00e0o Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\n– N\u1ed9i dung quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n c\u00f3 g\u1eafn m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n– N\u1ed9i dung quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu x\u00e1c minh h\u00f3a \u0111\u01a1n, x\u00e2y d\u1ef1ng quy tr\u00ecnh, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/h\u00f3a \u0111\u01a1n c\u00f3 g\u1eafn m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n– N\u1ed9i dung t\u0103ng c\u01b0\u1eddng x\u00e3 h\u1ed9i h\u00f3a cho ph\u00e9p c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 nh\u00e0 n\u01b0\u1edbc s\u1ebd h\u1ed7 tr\u1ee3 chi ph\u00ed ban \u0111\u1ea7u (n\u1ebfu c\u1ea7n). C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, Ch\u00ednh ph\u1ee7 s\u1ebd \u0111\u01b0a ra c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch ph\u00f9 h\u1ee3p nh\u1eb1m th\u00fac \u0111\u1ea9y vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c tham gia x\u00e2y d\u1ef1ng, cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt. <\/span>
\nN\u1ed9i dung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 7 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nb) V\u1ec1 x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 c\u1ee7a doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan v\u00e0 \u0111\u00e3 n\u1ed9p kho\u1ea3n n\u1ee3 thu\u1ebf g\u1ed1c tr\u01b0\u1edbc ng\u00e0y 31\/12\/2015; v\u1ec1 xo\u00e1 n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2013 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c minh th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n– V\u1ec1 x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 c\u1ee7a doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan v\u00e0 \u0111\u00e3 n\u1ed9p kho\u1ea3n n\u1ee3 thu\u1ebf g\u1ed1c tr\u01b0\u1edbc ng\u00e0y 31\/12\/2015<\/span>
\nTrong nh\u1eefng n\u0103m v\u1eeba qua, n\u1ec1n kinh t\u1ebf trong n\u01b0\u1edbc ti\u1ebfp t\u1ee5c g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c trong b\u1ed1i c\u1ea3nh kinh t\u1ebf th\u1ebf gi\u1edbi di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, a\u0301p l\u01b0\u0323c la\u0323m pha\u0301t va\u0300 b\u00e2\u0301t \u00f4\u0309n kinh t\u1ebf v\u0129 m\u00f4 v\u1eabn c\u00f2n l\u01a1\u0301n; th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7 ch\u01b0a th\u1ef1c s\u1ef1 \u1ed5n \u0111\u1ecbnh, n\u01a1\u0323 x\u00e2\u0301u c\u00f3 xu h\u01b0\u1edbng gia t\u0103ng; s\u1ea3n xu\u1ea5t kinh doanh g\u0103\u0323p nhi\u00ea\u0300u kh\u00f3 kh\u0103n; thi\u0323 tr\u01b0\u01a1\u0300ng b\u00e2\u0301t \u0111\u00f4\u0323ng sa\u0309n tr\u00e2\u0300m l\u0103\u0301ng c\u00f9ng v\u1edbi thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n li\u00ean ti\u1ebfp x\u1ea3y ra trong th\u1eddi gian qua \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u1eddi s\u1ed1ng nh\u00e2n d\u00e2n. Do \u0111\u00f3, nhi\u1ec1u doanh nghi\u1ec7p kinh doanh thua l\u1ed7 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p c\u00f2n n\u1ee3 thu\u1ebf t\u1ef1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, b\u1ecf kinh doanh ng\u00e0y c\u00e0ng t\u0103ng. \u0110\u1ed1i v\u1edbi n\u1ee3 kh\u00f3 thu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh th\u00ec ch\u1ee7 y\u1ebfu t\u00f4\u0300n \u0111o\u0323ng t\u01b0\u0300 nhi\u00ea\u0300u n\u0103m do ca\u0301c h\u1ed9 kinh doanh nh\u1ecf l\u1ebb v\u01a1\u0301i pha\u0323m vi kinh doanh trong c\u00e1c th\u00f4n, x\u00f3m theo th\u1eddi v\u1ee5 kh\u00f4ng \u1ed5n \u0111\u1ecbnh, l\u00e0m \u0103n thua l\u1ed7 \u0111\u00e3 b\u1ecf kinh doanh.<\/span>
\nTrong c\u00e1c n\u0103m 2011, 2012 v\u00e0 n\u0103m 2013 Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh c\u01a1 ch\u1ebf th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0: Ngh\u1ecb quy\u1ebft s\u1ed1 08\/2011\/QH13 ng\u00e0y 6\/8\/2011 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ban h\u00e0nh b\u1ed5 sung m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p v\u1ec1 thu\u1ebf nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n; Ngh\u1ecb quy\u1ebft s\u1ed1 29\/2013\/QH13 ng\u00e0y 21\/6\/2012 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ban h\u00e0nh m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch thu\u1ebf nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n; Ngh\u1ecb quy\u1ebft s\u1ed1 13\/NQ-CP ng\u00e0y 10\/5\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng; Ngh\u1ecb quy\u1ebft s\u1ed1 01\/NQ-CP ng\u00e0y 7\/01\/2013 v\u1ec1 nh\u1eefng gi\u1ea3i ph\u00e1p ch\u1ee7 y\u1ebfu ch\u1ec9 \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh th\u1ef1c hi\u1ec7n K\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2013 v\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 02\/NQ-CP ng\u00e0y 7\/01\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng, gi\u1ea3i quy\u1ebft n\u1ee3 x\u1ea5u. Tuy nhi\u00ean, \u1edf c\u00e1c v\u0103n b\u1ea3n n\u00e0y ch\u1ec9 t\u1eadp trung gia h\u1ea1n, mi\u1ec5n gi\u1ea3m thu\u1ebf \u1edf m\u1ed9t s\u1ed1 s\u1eafc thu\u1ebf ch\u1ee7 y\u1ebfu nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ch\u01b0a c\u00f3 c\u01a1 ch\u1ebf x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf. <\/span>
\n\u0110\u1ed1i v\u1edbi ca\u0301c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, c\u01a1 quan thu\u1ebf, h\u1ea3i quan \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng truy t\u00ecm \u0111\u1ed1i t\u01b0\u1ee3ng va\u0300 \u0111a\u0303 a\u0301p du\u0323ng h\u00ea\u0301t ca\u0301c bi\u00ea\u0323n pha\u0301p c\u01b0\u01a1\u0303ng ch\u00ea\u0301 trong th\u01a1\u0300i gian da\u0300i nh\u01b0ng kh\u00f4ng \u0111a\u0323t k\u00ea\u0301t qua\u0309 (kh\u00f4ng th\u00ea\u0309 xa\u0301c \u0111i\u0323nh \u0111\u01b0\u01a1\u0323c ca\u0301c \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng \u0111\u00ea\u0309 thu). \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 t\u1ed3n \u0111\u1ecdng l\u1edbn do Lu\u00e2\u0323t hi\u00ea\u0323n ha\u0300nh ch\u01b0a co\u0301 c\u01a1 ch\u00ea\u0301 \u0111\u00ea\u0309 gia\u0309i quy\u00ea\u0301t. <\/span>
\nLu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 gia h\u1ea1n n\u1ed9p thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p m\u00e0 hi\u1ec7n t\u1ea1i c\u01a1 quan thu\u1ebf \u0111ang theo d\u00f5i th\u00ec h\u1ea7u h\u1ebft \u0111\u1ec1u kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\nTrong b\u1ed1i c\u1ea3nh kinh t\u1ebf kh\u00f3 kh\u0103n nh\u01b0 hi\u1ec7n nay, nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 r\u1ea5t n\u1ed7 l\u1ef1c \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf ph\u00e1t sinh, kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, nh\u1ea5t l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n b\u1ea5t kh\u1ea3 kh\u00e1ng. Hi\u1ec7n t\u1ea1i c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u1edbn h\u01a1n ti\u1ec1n thu\u1ebf, n\u1ebfu kh\u00f4ng c\u00f3 gi\u1ea3i ph\u00e1p v\u00e0 c\u01a1 ch\u1ebf x\u1eed l\u00fd ph\u00f9 h\u1ee3p th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng thu \u0111\u01b0\u1ee3c ng\u00e0y c\u00e0ng t\u0103ng l\u00ean, g\u00e2y \u00e1p l\u1ef1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u1ea3 c\u01a1 quan thu\u1ebf. <\/span>
\nDo \u0111\u00f3, \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho c\u00e1c doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i cho ph\u00e9p: X\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 c\u1ee7a doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan v\u00e0 \u0111\u00e3 n\u1ed9p kho\u1ea3n n\u1ee3 thu\u1ebf g\u1ed1c tr\u01b0\u1edbc ng\u00e0y 31\/12\/2015. Trong \u0111\u00f3, doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\n+ Doanh nghi\u1ec7p cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00f3 ngu\u1ed3n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n n\u00ean kh\u00f4ng c\u00f3 ngu\u1ed3n n\u1ed9p k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu\u1ebf d\u1eabn \u0111\u1ebfn ph\u00e1t sinh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\n+ \u0110\u1ed1i t\u00e1c b\u1ecb ph\u00e1 s\u1ea3n ho\u1eb7c ph\u00e1 b\u1ecf h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf d\u1eabn \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span>
\n– V\u1ec1 x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n kh\u00f4ng theo tr\u00ecnh t\u1ef1 c\u1ee7a ph\u00e1p lu\u1eadt<\/span>
\nQua theo d\u00f5i c\u1ee7a c\u01a1 quan thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n kh\u00f4ng theo tr\u00ecnh t\u1ef1 c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn nay kho\u1ea3ng 9.000 t\u1ef7. \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 n\u00e0y c\u01a1 quan thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng h\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c thu n\u1ee3 nh\u01b0ng do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf kinh doanh n\u00ean c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3.<\/span>
\nT\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11, Qu\u1ed1c h\u1ed9i c\u0169ng \u0111\u00e3 cho ph\u00e9p x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 kh\u00f4ng co\u0301 kha\u0309 n\u0103ng thu h\u00f4\u0300i ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2007. Trong \u0111\u00f3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 bao g\u1ed3m: (i) h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n g\u1eb7p kh\u00f3 kh\u0103n, kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c n\u1ee3 thu\u1ebf, \u0111\u00e3 ng\u1eebng kinh doanh; (ii) doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, \u0111a\u0303 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a ho\u0103\u0323c chuy\u00ea\u0309n \u0111\u00f4\u0309i s\u01a1\u0309 h\u01b0\u0303u va\u0300 pha\u0301p nh\u00e2n m\u01a1\u0301i kh\u00f4ng chi\u0323u tra\u0301ch nhi\u00ea\u0323m \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c khoa\u0309n n\u01a1\u0323 thu\u00ea\u0301 na\u0300y. <\/span>
\nNh\u1eb1m th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p, nh\u1eefng n\u0103m v\u1eeba qua, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n. Th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng cho th\u1ea5y k\u00e8m v\u1edbi gia t\u0103ng s\u1ed1 doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi th\u00ec s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p th\u00e0nh l\u1eadp r\u1ed3i b\u1ecf kinh doanh c\u0169ng ng\u00e0y c\u00e0ng t\u0103ng. Do v\u1eady, \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 b\u1ecf kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n kh\u00f4ng theo tr\u00ecnh t\u1ef1 c\u1ee7a ph\u00e1p lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i c\u00f3 c\u01a1 ch\u1ebf xem x\u00e9t x\u00f3a n\u1ee3 \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng cho c\u01a1 quan thu\u1ebf trong vi\u1ec7c theo d\u00f5i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ee3 thu\u1ebf. Theo \u0111\u00f3, th\u1ef1c hi\u1ec7n xo\u00e1 n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c minh th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nTuy nhi\u00ean, do \u0111\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p c\u00f3 t\u00ednh th\u1eddi \u0111i\u1ec3m, kh\u00f4ng ph\u1ea3i l\u00e0 ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i, v\u00ec v\u1eady \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi khi \u0111\u1ec1 xu\u1ea5t, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i ban h\u00e0nh m\u1ed9t Ngh\u1ecb quy\u1ebft ri\u00eang ho\u1eb7c \u0111\u01b0a v\u00e0o Ngh\u1ecb quy\u1ebft v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i n\u0103m 2016 c\u1ee7a Qu\u1ed1c h\u1ed9i \u0111\u1ec3 quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung n\u00e0y. Trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 c\u1ee7a doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan v\u00e0 \u0111\u00e3 n\u1ed9p kho\u1ea3n n\u1ee3 thu\u1ebf g\u1ed1c tr\u01b0\u1edbc ng\u00e0y 31\/12\/2015 v\u00e0 x\u00f3a c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n kh\u00f4ng theo tr\u00ecnh t\u1ef1 c\u1ee7a ph\u00e1p lu\u1eadt th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 22 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13. <\/span>
\n(D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i tr\u00ecnh k\u00e8m). <\/span>
\nc) V\u1ec1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t cho m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9<\/span>
\n\u0110i\u1ec1u 65 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 21\/2012\/QH12) quy \u0111\u1ecbnh cho ph\u00e9p xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t khi doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n; c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u00e0y \u0111\u00e3 qu\u00e1 m\u01b0\u1eddi n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span>
\nTr\u00ean th\u1ef1c t\u1ebf, pha\u0323m vi xoa\u0301 n\u01a1\u0323 n\u00eau tr\u00ean la\u0300 kha\u0301 he\u0323p va\u0300 ch\u01b0a pha\u0309n a\u0301nh \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c t\u00ea\u0301 kha\u0301ch quan v\u00ea\u0300 nh\u01b0\u0303ng tr\u01b0\u01a1\u0300ng h\u01a1\u0323p n\u01a1\u0323 x\u00e2\u0301u, kho\u0301 co\u0301 kha\u0309 n\u0103ng thu h\u00f4\u0300i, nh\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n n\u01a1\u0323 ph\u00e1t sinh t\u1eeb c\u00e1c doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 b\u1ecf tr\u1ed1n. Nguy\u00ean nh\u00e2n chu\u0309 y\u00ea\u0301u cu\u0309a c\u00e1c kho\u1ea3n n\u01a1\u0323 kho\u0301 thu la\u0300 do doanh nghi\u1ec7p l\u00e0m \u0103n thua l\u1ed7 \u0111\u00e3 b\u1ecf kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n; n\u1ee3 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu (c\u1ed5 ph\u1ea7n h\u00f3a, giao, b\u00e1n) ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd n\u1ee3 thu\u1ebf m\u00e0 ph\u00e1p nh\u00e2n m\u1edbi (sau khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu) kh\u00f4ng \u0111\u01b0\u1ee3c giao, ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf n\u00e0y.<\/span>
\nDo \u0111\u00f3, \u0111\u1ec3 gia\u0309i quy\u00ea\u0301t d\u1ee9t \u0111i\u1ec3m c\u00e1c kho\u1ea3n n\u1ee3 t\u1ed3n t\u1ea1i c\u0169, qua \u0111\u00f3 g\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia l\u00e0 t\u00e1i c\u01a1 c\u1ea5u l\u1ea1i doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 65 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh theo h\u01b0\u1edbng b\u1ed5 sung quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 x\u00f3a n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n– Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 n\u1ee3 thu\u1ebf l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span>
\n– Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a nh\u01b0ng n\u1ee3 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 7 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nd) V\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span>
\nT\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 32 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf: \u201cc) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m\u201d.<\/span>
\nTheo quy \u0111\u1ecbnh n\u00e0y th\u00ec th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n tr\u00f9ng nhau, \u0111\u1ec1u ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh n\u00ean ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf tr\u01b0\u1edbc ng\u00e0y th\u1ee9 90 th\u00ec c\u01a1 quan thu\u1ebf ch\u01b0a c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, do doanh nghi\u1ec7p ch\u01b0a n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u01b0c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y 01 th\u00e1ng 4 \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 7 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\n\u0111) V\u1ec1 t\u1ef7 l\u1ec7 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span>
\nKho\u1ea3n 32 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 (s\u1eeda \u0111\u1ed5i Kho\u1ea3n 1 \u0110i\u00ea\u0300u 106 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf) quy \u0111\u1ecbnh: \u201c1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c lu\u1ef9 ti\u1ebfn 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p kh\u00f4ng qu\u00e1 ch\u00edn m\u01b0\u01a1i ng\u00e0y; 0,07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n ch\u00edn m\u01b0\u01a1i ng\u00e0y.\u201d<\/span>
\nKho\u1ea3n 4 \u0110i\u1ec1u 5 Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 106 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf) quy \u0111\u1ecbnh: \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p\u201d.<\/span>
\nVi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u00f4\u0323p ti\u1ec1n thu\u1ebf,v\u1ec1 b\u1ea3n ch\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 0,05%\/ng\u00e0y l\u00e0 kho\u1ea3n l\u00e3i ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf. T\u1ea1i m\u1ed9t s\u1ed1 n\u01b0\u1edbc kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ed1 \u0111\u1ecbnh m\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh theo l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng. Vi\u1ec7c quy \u0111\u1ecbnh n\u00e0y l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nT\u1ea1i Vi\u1ec7t Nam, t\u1ef7 l\u1ec7 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ed1 \u0111\u1ecbnh, \u0111\u00e3 c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh qua c\u00e1c th\u1eddi k\u1ef3. Tuy nhi\u00ean, s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y ch\u01b0a theo k\u1ecbp v\u1edbi th\u1ef1c t\u1ebf, c\u00f3 th\u1eddi gian th\u00ec cao h\u01a1n l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng, c\u00f3 th\u1eddi gian th\u00ec l\u1ea1i th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng. V\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 0,05%\/ng\u00e0y, t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3ng 18%\/n\u0103m; trong khi l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng giai \u0111o\u1ea1n 2011-2012 l\u00e0 16-20%\/n\u0103m, giai \u0111o\u1ea1n 2013-2014 l\u00e0 11-12%\/n\u0103m v\u00e0 n\u0103m 2015 l\u00e0 9,5-10,5%.<\/span>
\n\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c c\u1ee5 th\u1ec3 t\u1ea1i Lu\u1eadt m\u00e0 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 7 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\ne) V\u1ec1 b\u1ed5 sung quy \u0111\u1ecbnh kh\u00f4ng x\u1eed ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n<\/span>
\n\u0110i\u1ec1u 103 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m: Vi ph\u1ea1m c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf; ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf; khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf. Kho\u1ea3n 2 \u0110i\u1ec1u 106 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh: \u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p n\u1ebfu t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eb1ng c\u00e1ch n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p, nh\u01b0ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf\u201d.<\/span>
\nTh\u1ef1c t\u1ebf m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p do l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0: ghi sai m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c do quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ch\u01b0a r\u00f5 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u c\u00e1ch hi\u1ec3u, c\u00e1ch \u00e1p d\u1ee5ng kh\u00e1c nhau. \u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu v\u1eabn quy \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0 ch\u01b0a th\u1eadt c\u00f4ng b\u1eb1ng.<\/span>
\n\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 cho b\u1ed5 sung quy \u0111\u1ecbnh kh\u00f4ng x\u1eed ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0o Kho\u1ea3n 2 \u0110i\u1ec1u 106 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ec3 hi\u1ec7n t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 7 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/span>
\nIV. T\u00c1C \u0110\u1ed8NG KINH T\u1ebe – X\u00c3 H\u1ed8I V\u00c0 NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC<\/span><\/strong><\/span>
\nTrong b\u1ed1i c\u1ea3nh t\u00ecnh h\u00ecnh th\u1ebf gi\u1edbi v\u00e0 khu v\u1ef1c di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn kinh t\u1ebf – x\u00e3 h\u1ed9i n\u01b0\u1edbc ta th\u00ec vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u1edbi n\u1ed9i dung n\u00eau tr\u00ean s\u1ebd \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u1ef1c t\u1ebf; \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n, \u1ed5n \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch; ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n; ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf \u0111\u00e3 cam k\u1ebft, \u0111ang \u0111\u00e0m ph\u00e1n; \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng, b\u00ecnh \u0111\u1eb3ng trong \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0. M\u1eb7t kh\u00e1c, n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u00eau tr\u00ean s\u1ebd kh\u1eafc ph\u1ee5c c\u00e1c b\u1ea5t c\u1eadp hi\u1ec7n h\u00e0nh, t\u1ea1o m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, thu\u1eadn l\u1ee3i, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 v\u1edbi nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0, Lu\u1eadt ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 gi\u00fap s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngu\u1ed3n nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p, c\u1eaft gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, gi\u1ea3m gi\u00e1 th\u00e0nh, t\u0103ng n\u0103ng l\u1ef1c c\u1ea1nh tranh v\u00e0 nh\u1ea5t l\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c s\u1ef1 l\u1ec7 thu\u1ed9c v\u00e0o ngu\u1ed3n cung n\u01b0\u1edbc ngo\u00e0i (B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng tr\u00ecnh k\u00e8m). T\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y s\u1ea3n xu\u1ea5t kinh doanh, ph\u00e1t tri\u1ec3n t\u1ea1o th\u00eam vi\u1ec7c l\u00e0m v\u00e0 t\u0103ng th\u00eam thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\nTheo t\u00ednh to\u00e1n, vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i v\u1ec1 thu\u1ebf n\u00eau tr\u00ean, \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u01b0\u1edbc t\u00ednh t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn thu ng\u00e2n s\u00e1ch nh\u01b0 sau:<\/span>
\n…..<\/span>
\nTr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a D\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh k\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\"T\u1edd<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb : T\u1edd tr\u00ecnh ch\u00ednh ph\u1ee7 v\u1ec1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":10456,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1151],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9729"}],"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=9729"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9729\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10456"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9729"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}