{"id":7531,"date":"2022-10-25T13:26:57","date_gmt":"2022-10-25T06:26:57","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7531"},"modified":"2025-11-11T13:52:38","modified_gmt":"2025-11-11T06:52:38","slug":"co-quan-thue-se-kiem-tra-nhung-noi-dung-gi-khi-kiem-tra-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/co-quan-thue-se-kiem-tra-nhung-noi-dung-gi-khi-kiem-tra-thue\/","title":{"rendered":"C\u01a0 QUAN THU\u1ebe S\u1ebc KI\u1ec2M TRA NH\u1eeeNG N\u1ed8I DUNG G\u00cc KHI KI\u1ec2M TRA THU\u1ebe?"},"content":{"rendered":"

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  1. H\u00e0nh vi gian l\u1eadn thu\u1ebf GTGT.<\/strong><\/li>\n<\/ol>\n

    1.1. H\u00e0nh vi gian l\u1eadn li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/em><\/p>\n

    \u2013 Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p: H\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; h\u00f3a \u0111\u01a1n kh\u00f4ng do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh; h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c DNNVV sau th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o DN b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh\u2026<\/p>\n

    \u2013 Chia nh\u1ecf g\u00f3i thanh to\u00e1n b\u1eb1ng nhi\u1ec1u h\u00f3a \u0111\u01a1n: DNNVV \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng \u201cchia nh\u1ecf\u201d gi\u00e1 tr\u1ecb thanh to\u00e1n th\u00e0nh nhi\u1ec1u h\u00f3a \u0111\u01a1n nh\u1ecf h\u01a1n 20 tri\u1ec7u; r\u1ea3i th\u00e0nh nhi\u1ec1u ng\u00e0y tr\u1ea3 ti\u1ec1n kh\u00e1c nhau, ghi h\u00ecnh th\u1ee9c thanh to\u00e1n l\u00e0 \u201cti\u1ec1n m\u1eb7t\u201d \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, \u0111\u1ed3ng th\u1eddi tr\u00e1nh b\u1ecb ki\u1ec3m so\u00e1t khi thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n

    \u2013 Kh\u1ea5u tr\u1eeb v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh: Tr\u01b0\u1eddng h\u1ee3p n\u00e0y li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a xe \u00f4 t\u00f4 d\u01b0\u1edbi 9 ch\u1ed7 ng\u1ed3i: DNNVV v\u1eabn kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng c\u1ee7a ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng, \u201cche m\u1eaft\u201d c\u01a1 quan thu\u1ebf b\u1eb1ng c\u00e1ch ghi sai t\u00ean ch\u1ee7ng lo\u1ea1i, t\u00ean hi\u1ec7u t\u00e0i s\u1ea3n tr\u00ean S\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (211) b\u1eb1ng c\u00e1c th\u01b0\u01a1ng hi\u1ec7u kh\u00e1c gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n.<\/p>\n

    -Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a h\u1ee7y, h\u00e0ng tr\u1ea3 l\u1ea1i. M\u1ed9t s\u1ed1 DNNVV \u0111\u00e3 kh\u00f4ng ghi r\u00f5 n\u1ed9i dung nghi\u1ec7p v\u1ee5 l\u00e0 \u201ch\u00e0ng h\u1ee7y\u201d, \u201ch\u00e0ng tr\u1ea3 l\u1ea1i\u201d m\u00e0 c\u1ed1 t\u00ecnh ghi chung chung l\u00e0 \u201cthu\u1ebf GTGT c\u1ee7a C\u00f4ng ty A, c\u00f4ng ty B\u2026\u201d \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

     <\/p>\n

    1.2. Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a \u2013 d\u1ecbch v\u1ee5 kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:<\/em><\/p>\n

    \u2013 C\u00f3 DNNVV c\u1ed1 t\u00ecnh kh\u00f4ng ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 sai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 t\u0103ng kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

    \u2013 Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng bi\u1ebfu t\u1eb7ng, th\u01b0\u1edfng, qu\u00e0 l\u01b0u ni\u1ec7m, ho\u1eb7c chi trang ph\u1ee5c v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, ho\u1eb7c k\u00ea khai kh\u1ea5u tr\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n mang t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty nh\u01b0ng th\u1ef1c ch\u1ea5t l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng cho c\u00e1 nh\u00e2n, gia \u0111\u00ecnh nh\u01b0 m\u00e1y \u0111i\u1ec1u h\u00f2a, ti vi, t\u1ee7 l\u1ea1nh\u2026<\/p>\n

     <\/p>\n

    1.3. K\u00ea khai tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p NSNN:<\/em><\/p>\n

    \u2013 Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn c\u00e1c l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u; C\u00e1 bi\u1ec7t c\u00f3 m\u1ed9t s\u1ed1 DNNVV kh\u00f4ng k\u00ea khai thu\u1ebf GTGT theo Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN m\u00e0 k\u00ea khai theo T\u1edd khai h\u1ea3i quan, l\u00e0m sai l\u1ec7ch k\u1ef3 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u1eb7c ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p.<\/p>\n

    Gian l\u1eadn qua vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra:<\/p>\n

    \u2013 C\u00e1c h\u00e0nh vi gian l\u1eadn thu\u1ebf GTGT \u0111\u1ea7u ra ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o vi\u1ec7c gi\u1ea3m doanh thu t\u00ednh thu\u1ebf. M\u1ed9t s\u1ed1 h\u00e0nh vi th\u01b0\u1eddng g\u1eb7p m\u00e0 c\u00e1c DNNVV th\u01b0\u1eddng l\u1ee3i d\u1ee5ng nh\u01b0: B\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 che d\u1ea5u doanh thu, kh\u00f4ng n\u1ed9p thu\u1ebf GTGT; b\u00e1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n ghi gi\u00e1 c\u1ea3 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng trong li\u00ean l\u01b0u (Li\u00ean 1, Li\u00ean 3) nh\u1ecf h\u01a1n li\u00ean giao cho kh\u00e1ch h\u00e0ng (Li\u00ean 2); m\u1ee5c \u0111\u00edch l\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a m\u00ecnh v\u00e0 t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho ng\u01b0\u1eddi mua; xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u1ed1ng (nh\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo) nh\u1eb1m h\u1ee3p th\u1ee9c h\u00f3a \u0111\u1ea7u v\u00e0o \u0111\u1ec3 b\u00ean mua khai kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf.<\/p>\n

    \u2013 B\u00ean c\u1ea1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn n\u00f3i chung \u1edf tr\u00ean, c\u00e1c DNNVV ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c kinh doanh \u0111\u1eb7c th\u00f9 l\u1ea1i c\u00f3 nh\u1eefng h\u00e0nh vi gian l\u1eadn kh\u00e1c nhau, c\u1ee5 th\u1ec3 l\u00e0:<\/p>\n

    Trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng (x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n): gian l\u1eadn b\u1eb1ng c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u01b0a k\u1ecbp th\u1eddi: c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao theo quy \u0111\u1ecbnh ph\u1ea3i khai doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng do DNNVV ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng n\u00ean c\u0169ng ch\u01b0a ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n, c\u00e1 bi\u1ec7t c\u00f3 nh\u1eefng DNNVV c\u00f2n gi\u1ea5u Bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/p>\n

    Trong l\u0129nh v\u1ef1c kinh doanh \u00f4 t\u00f4, xe m\u00e1y: Hi\u1ec7n t\u01b0\u1ee3ng kh\u00e1 ph\u1ed5 bi\u1ebfn l\u00e0 DNNVV b\u00e1n h\u00e0ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c kh\u00f4ng theo gi\u00e1 giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng, ghi gi\u00e1 b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf tr\u01b0\u1edbc b\u1ea1 c\u1ee7a UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 quy \u0111\u1ecbnh.\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Nhi\u1ec1u DNNVV l\u1ee3i d\u1ee5ng quy \u0111\u1ecbnh cho ph\u00e9p DN c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung b\u1ea5t k\u1ef3 l\u1ed7i sai s\u00f3t n\u00e0o tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p n\u00ean c\u1ed1 t\u00ecnh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m thu\u1ebf GTGT c\u1ee7a k\u1ef3 tr\u01b0\u1edbc tr\u00ean ch\u1ec9 ti\u00eau [37], [38] c\u1ee7a T\u1edd khai thu\u1ebf GTGT (m\u1eabu 01\/GTGT) m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9; kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u00e8m theo ch\u1ee9ng minh; m\u1ee5c \u0111\u00edch l\u00e0 l\u00e0m gi\u1ea3m thu\u1ebf GTGT ph\u1ea3i n\u1ed9p k\u1ef3 n\u00e0y, ho\u1eb7c t\u0103ng thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau, nh\u1eb1m gian l\u1eadn thu\u1ebf.<\/p>\n

    \u2013 X\u00e1c \u0111\u1ecbnh sai thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: DNNVV s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n gian l\u1eadn thu\u1ebf GTGT b\u1eb1ng c\u00e1ch \u201cnh\u1eadp nh\u00e8m\u201d thu\u1ebf su\u1ea5t, c\u1ee5 th\u1ec3 l\u00e0: Li\u00ean quan \u0111\u1ebfn l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, DN k\u00ea khai doanh thu thu\u1ebf su\u1ea5t 0% nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh nh\u01b0: Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, thi\u1ebfu h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, ho\u1eb7c x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t c\u1ee7a h\u1ea3i quan l\u1edbn h\u01a1n l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u00e1n ra ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT\u2026 Vi\u1ec7c gian l\u1eadn di\u1ec5n ra \u1edf c\u1ea3 kh\u00e2u thanh to\u00e1n khi c\u00f4ng ty \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a DNNVV m\u00e0 thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n ch\u1ee7 DN.<\/p>\n

    \u2013 Li\u00ean quan \u0111\u1ebfn khu ch\u1ebf xu\u1ea5t, DN ch\u1ebf xu\u1ea5t: DNNVV b\u00e1n h\u00e0ng kh\u00f4ng v\u00e0o khu ch\u1ebf xu\u1ea5t m\u00e0 l\u1ea1i b\u00e1n h\u00e0ng v\u00e0o khu c\u00f4ng nghi\u1ec7p, ho\u1eb7c kh\u00f4ng ph\u1ea3i l\u00e0 DN ch\u1ebf xu\u1ea5t (100% s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0) nh\u01b0ng s\u1ea3n ph\u1ea9m b\u00e1n ra v\u1eabn khai thu\u1ebf su\u1ea5t 0%.<\/p>\n

    \u2013 K\u00ea khai nh\u1ea7m thu\u1ebf su\u1ea5t: Khi k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, DN k\u00ea khai m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t 10% th\u00e0nh m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n l\u00e0 5%, ho\u1eb7c \u0111\u01b0a m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf sang m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n

    \u2013 K\u00ea khai ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, tuy nhi\u00ean DN c\u1ed1 t\u00ecnh ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb sai t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) n\u00f3i tr\u00ean \u0111\u1ec3 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

     <\/p>\n

    2.H\u00e0nh vi gian l\u1eadn thu\u1ebf TNDN<\/strong><\/p>\n

    C\u00f3 th\u1ec3 th\u1ed1ng k\u00ea s\u01a1 b\u1ed9 c\u00e1c h\u00e0nh vi sai ph\u1ea1m v\u1ec1 chi ph\u00ed c\u1ee7a c\u00e1c DNNVV gian l\u1eadn nh\u01b0 sau:<\/p>\n

    \u2013 T\u0103ng gi\u00e1 v\u1ed1n: DN t\u00ecm c\u00e1ch t\u0103ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, nh\u1ea5t l\u00e0 c\u00e1c DN \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u mua h\u00e0ng do mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn; gi\u00e1 v\u1ed1n sai c\u00f2n do x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang, c\u0169ng nh\u01b0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho kh\u00f4ng \u0111\u00fang. C\u00f3 DNNVV tr\u00ean b\u1ea3ng Xu\u1ea5t \u2013 Nh\u1eadp \u2013 T\u1ed3n th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m (31\/12) kh\u00f4ng c\u00f3 h\u00e0ng t\u1ed3n kho nh\u01b0ng v\u1eabn xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a. M\u1ed9t s\u1ed1 DN kh\u00f4ng \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 (k\u1ec3 c\u1ea3 gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp), kh\u00f4ng ph\u00e2n b\u1ed5 chi ph\u00ed thu mua cho h\u00e0ng t\u1ed3n kho, chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 m\u00e0 k\u1ebft chuy\u1ec3n h\u1ebft v\u00e0o chi ph\u00ed trong k\u1ef3, nh\u1eb1m t\u1ed1i \u0111a gi\u00e1 v\u1ed1n.<\/p>\n

    \u2013 \u0110\u1ed1i v\u1edbi c\u00e1c DN s\u1ea3n xu\u1ea5t, gi\u00e1 v\u1ed1n c\u00f2n \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean qua th\u1ee7 thu\u1eadt x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0 cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m cao h\u01a1n th\u1ef1c t\u1ebf, nh\u1eb1m l\u00e0m t\u0103ng chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, ho\u1eb7c kh\u00f4ng x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0 h\u1ea1ch to\u00e1n chi ph\u00ed ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u cho s\u1ea3n xu\u1ea5t v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c do l\u1ee3i d\u1ee5ng lu\u1eadt thu\u1ebf cho DNNVV t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ecbnh m\u1ee9c, v\u00ec hi\u1ec7n nay ch\u1ec9 m\u1ed9t v\u00e0i ng\u00e0nh l\u00e0 c\u00f3 \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t nh\u01b0: X\u00e2y d\u1ef1ng, c\u1ea7u \u0111\u01b0\u1eddng, x\u0103ng d\u1ea7u, d\u1ec7t may\u2026 c\u00f2n l\u1ea1i ph\u1ea7n l\u1edbn ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c chung. Vi\u1ec7c gian l\u1eadn v\u1ec1 gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u \u201ck\u00edn \u0111\u00e1o\u201d h\u01a1n khi DNNVV th\u1ecfa thu\u1eadn v\u1edbi nh\u00e0 cung c\u1ea5p n\u00e2ng b\u00e1o gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o (h\u00f3a \u0111\u01a1n \u0111\u00fang nh\u01b0 b\u00e1o gi\u00e1); trong khi \u0111\u00f3 nguy\u00ean li\u1ec7u c\u00f9ng lo\u1ea1i c\u00f3 gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n nhi\u1ec1u.<\/p>\n

    \u2013 Tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh: Sai m\u1ee9c kh\u1ea5u hao, sai t\u1ef7 l\u1ec7 kh\u1ea5u hao; c\u00f3 DNNVV l\u00e1ch b\u1eb1ng c\u00e1ch t\u00ednh kh\u1ea5u hao theo th\u00e1ng ch\u1ee9 kh\u00f4ng theo ng\u00e0y, ho\u1eb7c DNNVV l\u1ed7 v\u1eabn tr\u00edch kh\u1ea5u hao nhanh; tr\u00edch kh\u1ea5u hao nhanh kh\u00f4ng \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 t\u00ednh ch\u1ea5t, tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd s\u1edf h\u1eefu c\u1ee7a DNNVV (t\u00e0i s\u1ea3n thu\u00ea, m\u01b0\u1ee3n). C\u00f3 DNNVV v\u1eabn tr\u00edch kh\u1ea5u hao xe \u00f4 t\u00f4 c\u1ea3 ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t gi\u00e1 tr\u1ecb 1,6 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

    \u2013 Gian l\u1eadn v\u1ec1 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng: Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh ho\u1eb7c h\u1ed3 s\u01a1 lao \u0111\u1ed9ng gi\u1ea3: DNNVV ch\u1ec9 c\u1ea7n \u0111\u0103ng tin tuy\u1ec3n d\u1ee5ng v\u1edbi m\u1ee9c thu nh\u1eadp h\u1ea5p d\u1eabn \u0111\u1ec3 h\u00e0ng tr\u0103m lao \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 \u1ee9ng tuy\u1ec3n, sau \u0111\u00f3 v\u1edd \u0111\u00e1nh tr\u01b0\u1ee3t ho\u1eb7c kh\u00f4ng tuy\u1ec3n n\u1eeda v\u00e0 kh\u00f4ng tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1. Th\u1ebf l\u00e0 trong b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a DNNVV c\u00f3 m\u1ed9t danh s\u00e1ch chi tr\u1ea3 l\u01b0\u01a1ng \u201c\u1ea3o\u201d. DNNVV m\u1eb7c s\u1ee9c \u0111i\u1ec1u ti\u1ebft qu\u1ef9 l\u01b0\u01a1ng v\u00e0o chi ph\u00ed v\u00e0 gi\u00e1 v\u1ed1n, chi ph\u00ed qu\u1ea3n l\u00fd DN. H\u01a1n n\u1eefa, chi ph\u00ed l\u01b0\u01a1ng \u1ea3o c\u00f2n kh\u00f3 ph\u00e1t hi\u1ec7n h\u01a1n, khi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu l\u00e0 ng\u01b0\u1eddi trong gia \u0111\u00ecnh, m\u1eb7c d\u00f9 kh\u00f4ng tham gia kinh doanh. DNNVV t\u1ef1 \u0111\u1ea9y chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng cao h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi th\u1ef1c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

    \u2013 B\u1ed5 sung m\u1ed9t v\u00e0i ch\u1ee9c danh kh\u1ed1ng cho nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh: Th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ban ki\u1ec3m so\u00e1t \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed th\u00f9 lao v\u00e0o ti\u1ec1n l\u01b0\u01a1ng l\u00e0m t\u0103ng chi ph\u00ed.<\/p>\n

    \u2013 M\u1ed9t s\u1ed1 DNNVV t\u00ednh g\u1ed9p c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed cho ti\u00eau d\u00f9ng c\u00e1 nh\u00e2n: \u00d4 t\u00f4, \u0111i\u1ec7n tho\u1ea1i, x\u0103ng xe, \u0103n u\u1ed1ng\u2026 c\u0169ng khi\u1ebfn cho c\u01a1 quan thu\u1ebf kh\u00f3 x\u00e1c \u0111\u1ecbnh, ph\u00e2n bi\u1ec7t b\u00f3c t\u00e1ch.<\/p>\n

    \u2013 V\u1ec1 gian l\u1eadn chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: C\u00e1c DNNVV c\u00f3 h\u00e0nh vi gian l\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i vay) kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty (\u1edf c\u00e1c c\u00f4ng ty g\u00f3p v\u1ed1n); h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do NHNN c\u00f4ng b\u1ed1; h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay kh\u00f4ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN; h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n; h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed; h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 ngu\u1ed3n g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

    \u2013 Nhi\u1ec1u DNNVV l\u1eadp h\u1ed3 s\u01a1; kh\u1ebf \u01b0\u1edbc vay kh\u1ed1ng t\u01b0 nh\u00e2n l\u00e0m t\u0103ng chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c x\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch v\u1ed1n vay c\u0169ng \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 DNNVV t\u01b0 nh\u00e2n s\u1eed d\u1ee5ng khi vay ng\u00e2n h\u00e0ng \u0111\u1ec3 ti\u00eau d\u00f9ng c\u00e1 nh\u00e2n (mua nh\u00e0, mua xe, \u0111\u1ea7u t\u01b0 c\u1ed5 phi\u1ebfu\u2026), nh\u01b0ng v\u1eabn h\u1ea1ch to\u00e1n l\u00e3i vay v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7.<\/p>\n

    \u2013 C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c, nhi\u1ec1u DNNVV c\u00f2n h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh: h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ti\u1ec1n ngh\u1ec9 m\u00e1t, ti\u1ec1n th\u01b0\u1edfng t\u1ebft \u00e2m l\u1ecbch v\u00e0 c\u00e1c ng\u00e0y l\u1ec5 kh\u00e1c kh\u00f4ng ghi trong H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/p>\n

    \u2013 Trong c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c: DNNVV c\u0169ng \u201cl\u00e1ch\u201d b\u1eb1ng c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf truy thu v\u00e0 ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0o chi ph\u00ed; k\u00ea khai thi\u1ebfu c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c th\u01b0\u1edfng, kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a h\u00e3ng ho\u1eb7c c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n

    \u2013 Gian l\u1eadn chi ph\u00ed ph\u00e2n b\u1ed5: DNNVV h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed d\u00e0i h\u1ea1n kh\u00f4ng \u0111\u00fang qui \u0111\u1ecbnh; Ki\u1ec3m tra c\u00e1c DNNVV n\u00e0y cho th\u1ea5y c\u00f3 nh\u1eefng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, c\u00f3 c\u00f4ng d\u1ee5ng s\u1eed d\u1ee5ng \u00edt nh\u1ea5t l\u00e0 2, 3 n\u0103m nh\u01b0ng DNNVV v\u1eabn \u0111\u01b0a to\u00e0n b\u1ed9 m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed th\u00f4ng qua T\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n. \u0110\u1ed3ng th\u1eddi, c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc l\u1edbn nh\u01b0 chi ph\u00ed b\u1ea3o h\u00e0nh, chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng chi h\u1ebft ho\u1eb7c th\u1ef1c t\u1ebf sau n\u00e0y kh\u00f4ng chi, DNNVV v\u1eabn kh\u00f4ng ho\u00e0n nh\u1eadp l\u00e0m t\u0103ng thu nh\u1eadp kh\u00e1c \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN.<\/p>\n

    \u2013 DN h\u1ee3p ph\u00e1p h\u00f3a h\u1ed3 s\u01a1: c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng v\u1ec1 n\u1ee3 kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh; tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 h\u00e0nh vi gian l\u1eadn \u1edf m\u1ee9c \u0111\u1ed9 tinh vi. C\u00f3 DNNVV tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0ng kh\u00f4ng c\u00f3 Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, kh\u00f4ng c\u00f3 c\u00f4ng v\u0103n \u0111\u00f2i n\u1ee3, ho\u1eb7c gian l\u1eadn tu\u1ed5i n\u1ee3 \u0111\u1ec5 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp 100% d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0o chi ph\u00ed. C\u00f3 nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp (l\u1ed7) v\u1eabn ti\u1ebfn h\u00e0nh tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00f3i tr\u00ean kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

    -Nh\u1eefng sai ph\u1ea1m v\u1ec1 Doanh thu \u0111i\u1ec3n h\u00ecnh nh\u01b0: Kh\u00f4ng k\u00ea khai h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, \u0111\u1ed3ng th\u1eddi c\u0169ng kh\u00f4ng k\u00ea khai doanh thu. H\u00e0nh vi n\u00e0y r\u1ea5t kh\u00f3 ph\u00e1t hi\u1ec7n, v\u00ec ngay c\u1ea3 th\u00f4ng qua x\u00e1c minh h\u00f3a \u0111\u01a1n, x\u00e1c su\u1ea5t ph\u00e1t hi\u1ec7n c\u1ee7a c\u01a1 quan thu\u1ebf c\u0169ng r\u1ea5t th\u1ea5p. Gi\u1ea3m tr\u1eeb doanh thu th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. DNNVV m\u1eb7c s\u1ee9c khuy\u1ebfn m\u1ea1i, gi\u1ea3m gi\u00e1 s\u1ea3n ph\u1ea9m m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng m\u00e0 v\u1eabn \u0111\u01b0\u01a1ng nhi\u00ean gi\u1ea3m tr\u1eeb doanh thu b\u00e1n h\u00e0ng. Trong x\u00e2y d\u1ef1ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f3 DNNVV ch\u1ec9 k\u00ea khai thu\u1ebf TNDN t\u1ea1m n\u1ed9p 2% tr\u00ean doanh thu m\u00e0 kh\u00f4ng t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p doanh thu tr\u1eeb chi ph\u00ed (thu\u1ebf su\u1ea5t 22%) khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu trong x\u00e2y d\u1ef1ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

    \u2013 C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c: ti\u1ec1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; ph\u1ebf li\u1ec7u; ph\u1ebf ph\u1ea9m; n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3; thu ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng c\u0169ng b\u1ecb DNNVV l\u1edd \u0111i, kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c, qua ki\u1ec3m tra s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t (TK 111) v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (TK 112) c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra vi\u1ec7c ph\u00e1t sinh t\u0103ng ti\u1ec1n c\u1ee7a c\u00e1c kho\u1ea3n n\u00e0y. \u1ede m\u1eabu T\u1edd khai t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m DNNVV \u0111\u00e3 \u201cthao t\u00e1c\u201d \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf thi\u1ebfu c\u01a1 s\u1edf; c\u00f3 DNNVV th\u1eadm ch\u00ed c\u00f2n \u0111\u01b0a kho\u1ea3n thu\u1ebf truy thu v\u00e0 ph\u1ea1t c\u1ee7a k\u1ef3 thanh tra tr\u01b0\u1edbc v\u00e0o \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 n\u00e0y sai quy \u0111\u1ecbnh, ho\u1eb7c \u0111\u01b0a v\u00e0o c\u00e1c kho\u1ea3n ph\u1ea1t, vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y, l\u00e0m gi\u1ea3m \u0111\u00e1ng k\u1ec3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

    =>T\u00f3m l\u1ea1i, gian l\u1eadn v\u1ec1 thu\u1ebf hi\u1ec7n nay t\u1ea1i c\u00e1c DNNVV l\u00e0 m\u1ed9t th\u1ef1c tr\u1ea1ng r\u1ea5t \u0111\u00e1ng lo ng\u1ea1i, kh\u00f4ng ch\u1ec9 l\u00e0m gi\u1ea3m t\u00ednh tu\u00e2n th\u1ee7 thu\u1ebf m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c v\u1ec1 kinh t\u1ebf, x\u00e3 h\u1ed9i. V\u1ec1 kinh t\u1ebf, gian l\u1eadn thu\u1ebf l\u00e0m th\u1ea5t thu, thi\u1ec7t h\u1ea1i cho NSNN; \u0111\u1ed3ng th\u1eddi, k\u00e9o theo t\u1ec7 n\u1ea1n bu\u00f4n l\u1eadu t\u0103ng nhanh, g\u00e2y \u00f4 nhi\u1ec5m m\u1ed9i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, l\u00e0m r\u1ed1i lo\u1ea1n s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 tri\u1ec7t ti\u00eau c\u1ea1nh tranh l\u00e0nh m\u1ea1nh.<\/em><\/p>\n

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

    H\u00e0nh vi gian l\u1eadn thu\u1ebf GTGT. 1.1. H\u00e0nh vi gian l\u1eadn li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: \u2013 Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p: H\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; h\u00f3a \u0111\u01a1n kh\u00f4ng do c\u01a1 quan thu\u1ebf […]<\/p>\n","protected":false},"featured_media":13607,"template":"","article_category":[],"class_list":["post-7531","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13607"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7531"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}