{"id":2170,"date":"2018-01-12T11:03:01","date_gmt":"2018-01-12T04:03:01","guid":{"rendered":"http:\/\/datxanhnhatrang.com.vn\/?p=2170"},"modified":"2021-06-02T05:05:01","modified_gmt":"2021-06-02T05:05:01","slug":"dan-mung-khi-de-xuat-danh-thue-sang-ten-so-do-duoc-bo-qua","status":"publish","type":"post","link":"https:\/\/datxanhnamtrungbo.net\/vi\/dan-mung-khi-de-xuat-danh-thue-sang-ten-so-do-duoc-bo-qua\/","title":{"rendered":"D\u00e2n m\u1eebng khi \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf sang t\u00ean s\u1ed5 \u0111\u1ecf \u0111\u01b0\u1ee3c b\u1ecf qua"},"content":{"rendered":"

Trong d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i n\u0103m lu\u1eadt v\u1ec1 thu\u1ebf l\u1ea5y \u00fd ki\u1ebfn c\u00f4ng khai tr\u01b0\u1edbc \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh t\u1eebng \u0111\u1ec1 ngh\u1ecb b\u1ecf quy \u0111\u1ecbnh chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u1edbi thu\u1ebf su\u1ea5t 10% .<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh l\u00fd gi\u1ea3i r\u1eb1ng Lu\u1eadt Thu\u1ebf VAT hi\u1ec7n h\u00e0nh \u0111\u00e3 ph\u00e1t sinh nhi\u1ec1u v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT, trong \u0111\u00f3 c\u00f3 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p (DN) v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

Trong d\u1ef1 th\u1ea3o m\u1edbi nh\u1ea5t, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ti\u1ebfp thu v\u00e0 ch\u00ednh th\u1ee9c b\u1ecf \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf VAT v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

\"\"<\/p>\n

Kh\u00f4ng t\u0103ng thu\u1ebf l\u00e0 h\u1ee3p l\u00fd<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 tin vui v\u1edbi c\u1ea3 ng\u01b0\u1eddi mua nh\u00e0 l\u1eabn c\u00e1c c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

L\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 nhi\u1ec1u ki\u1ebfn ngh\u1ecb v\u1ec1 s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a vi\u1ec7c \u0111\u00e1nh thu\u1ebf VAT khi sang t\u00ean s\u1ed5 \u0111\u1ecf, \u00f4ng L\u00ea Ho\u00e0ng Ch\u00e2u, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP.HCM, n\u00f3i: \u201c Ch\u00fang t\u00f4i hoan ngh\u00eanh v\u00e0 vui m\u1eebng khi ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd ti\u1ebfp nh\u1eadn. Vi\u1ec7c b\u1ecf \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf VAT nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng t\u00ecnh c\u1ee7a c\u1ed9ng \u0111\u1ed3ng kinh doanh v\u00e0 ng\u01b0\u1eddi d\u00e2n\u201d.<\/p>\n

Theo \u00f4ng Ch\u00e2u, b\u1ecf \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf VAT l\u00e0 h\u1ee3p l\u00fd v\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT. B\u1edfi l\u1ebd ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t d\u1ef1 \u00e1n nh\u00e0 \u1edf l\u00e0 m\u1ed9t kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ed9t kho\u1ea3n thu\u1ebf. N\u1ebfu thu thu\u1ebf VAT khi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng thu\u1ebf ch\u1ed3ng thu\u1ebf, l\u00e0m t\u0103ng gi\u00e1 b\u00e1n nh\u00e0 m\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i g\u00e1nh th\u00eam.<\/p>\n

\u201cTh\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00e0 \u1edf, s\u1eed d\u1ee5ng h\u00e0ng ng\u00e0n s\u1ea3n ph\u1ea9m c\u1ee7a h\u01a1n 90 ng\u00e0nh s\u1ea3n xu\u1ea5t, thi c\u00f4ng x\u00e2y d\u1ef1ng, kinh doanh, d\u1ecbch v\u1ee5. Do \u0111\u00f3 vi\u1ec7c \u00e1p thu\u1ebf VAT s\u1ebd d\u1eabn \u0111\u1ebfn m\u1eb7t b\u1eb1ng gi\u00e1 nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u, nh\u1eadn th\u1ea7u thi c\u00f4ng, nh\u00e2n c\u00f4ng… t\u0103ng l\u00ean, gi\u00e1 b\u00e1n nh\u00e0 t\u0103ng l\u00ean\u201d – \u00f4ng Ch\u00e2u ph\u00e2n t\u00edch.<\/p>\n

T\u00e1n \u0111\u1ed3ng, TS Ng\u00f4 Tr\u00ed Long n\u00f3i \u0111\u00e1nh thu\u1ebf VAT v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t s\u1ebd \u0111\u1ea9y gi\u00e1 b\u00e1n nh\u00e0 \u0111\u1ed9i l\u00ean cao. V\u00ec khi mua nh\u00e0 \u0111\u1ea5t, n\u1ebfu t\u00ednh c\u1ea3 thu\u1ebf n\u00e0y th\u00ec ng\u01b0\u1eddi mua nh\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf ch\u1ed3ng thu\u1ebf: Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, 10% thu\u1ebf VAT ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, 10% chi ph\u00ed x\u00e2y d\u1ef1ng v\u00e0 chi ph\u00ed kh\u00e1c. Nhi\u1ec1u ng\u01b0\u1eddi d\u00e2n s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf VAT t\u1eeb l\u00fac mua \u0111\u1ea5t, sau \u0111\u00f3 mua nh\u00e0 l\u1ea1i ph\u1ea3i n\u1ed9p thu\u1ebf VAT. \u0110\u00e2y l\u00e0 g\u00e1nh n\u1eb7ng v\u1edbi ng\u01b0\u1eddi ngh\u00e8o mu\u1ed1n mua nh\u00e0.<\/p>\n

\u201cKhi thu\u1ebf VAT b\u1ecb \u0111\u1ea9y l\u00ean s\u1ebd t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. H\u01a1n n\u1eefa, n\u1ebfu \u0111\u00e1nh thu\u1ebf VAT v\u00e0o \u0111\u1ea7u n\u0103m 2019 c\u00f3 th\u1ec3 c\u0169ng s\u1ebd l\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang tr\u00ean \u0111\u00e0 \u0111i xu\u1ed1ng. C\u1ed9ng h\u01b0\u1edfng nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y th\u00ec ch\u1eafc ch\u1eafn b\u1ee9c tranh c\u1ee7a th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 th\u1ec3 s\u1ebd r\u1ea5t \u1ea3m \u0111\u1ea1m\u201d – \u00f4ng Long nh\u1eadn \u0111\u1ecbnh.<\/p>\n

Ng\u01b0\u1eddi d\u00e2n h\u01b0\u1edfng l\u1ee3i, Nh\u00e0 n\u01b0\u1edbc m\u1edbi c\u00f3 thu<\/strong><\/p>\n

\u00d4ng Nguy\u1ec5n Duy Minh, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c L&L Group, cho r\u1eb1ng vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh b\u1ecf \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf VAT gi\u1ea3i t\u1ecfa \u0111\u01b0\u1ee3c t\u00e2m l\u00fd lo l\u1eafng cho c\u00e1c c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u1eabn ng\u01b0\u1eddi mua nh\u00e0. V\u00ec n\u1ebfu ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu th\u00eam thu\u1ebf VAT l\u00e0 10% v\u00e0 c\u00f3 th\u1ec3 t\u0103ng l\u00ean 12% theo \u0111\u1ec1 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec gi\u00e1 b\u00e1n s\u1ebd t\u0103ng theo t\u01b0\u01a1ng \u1ee9ng. \u0110i\u1ec1u n\u00e0y l\u00e0m d\u1ea5y l\u00ean lo ng\u1ea1i gi\u00e1 nh\u00e0 \u0111\u1ea5t s\u1ebd t\u0103ng s\u1ed1c.<\/p>\n

\u201cKhi \u00e1p thu\u1ebf VAT th\u00ec DN b\u00e1n h\u00e0ng g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n, v\u00ec t\u0103ng thu\u1ebf bu\u1ed9c ph\u1ea3i t\u0103ng gi\u00e1, gi\u00e1 cao th\u00ec l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng \u0111\u1ed5 ti\u1ec1n \u0111i mua nh\u00e0, \u0111\u1ea7u t\u01b0 c\u0169ng gi\u1ea3m s\u00fat. Do v\u1eady b\u1ecf \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf VAT s\u1ebd gi\u00fap \u1ed5n \u0111\u1ecbnh th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang th\u1eddi \u0111i\u1ec3m r\u1ea5t c\u1ea7n k\u00edch c\u1ea7u n\u00e0y. Ch\u00ednh s\u00e1ch thu\u1ebf \u1ed5n \u0111\u1ecbnh v\u1edbi th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ebd k\u00e9o theo h\u00e0ng lo\u1ea1t ng\u00e0nh kh\u00e1c c\u0169ng \u1ed5n \u0111\u1ecbnh theo, gi\u00e1 nh\u00e0 kh\u00f4ng bi\u1ebfn \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi \u0111i mua nh\u00e0 \u0111\u1ea5t c\u0169ng nhi\u1ec1u h\u01a1n\u201d – \u00f4ng Minh chia s\u1ebb.<\/p>\n

Chuy\u00ean gia kinh t\u1ebf Nguy\u1ec5n Tr\u00ed Hi\u1ebfu c\u0169ng ch\u1ec9 ra r\u1eb1ng khi \u00e1p thu\u1ebf VAT sang t\u00ean s\u1ed5 \u0111\u1ecf, n\u00f3i chung l\u00e0 t\u0103ng thu\u1ebf v\u1edbi ng\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ebd khi\u1ebfn th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, t\u00e1c \u0111\u1ed9ng d\u00e2y chuy\u1ec1n l\u00ean c\u00e1c ng\u00e0nh kh\u00e1c v\u00e0 h\u1ec7 l\u1ee5y cho c\u1ea3 n\u1ec1n kinh t\u1ebf. Gi\u00e1 nh\u00e0 t\u0103ng d\u00e2n s\u1ebd th\u1eaft ch\u1eb7t chi ti\u00eau, kh\u00f4ng \u0111i mua nh\u00e0 th\u00ec c\u00e1c c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c, kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn, th\u1eadm ch\u00ed t\u1ed3n kho, n\u1ee3 x\u1ea5u th\u00ec Nh\u00e0 n\u01b0\u1edbc th\u1ea5t thu thu\u1ebf. Th\u1ebf n\u00ean b\u1ecf quy \u0111\u1ecbnh sang t\u00ean s\u1ed5 \u0111\u1ecf d\u00e2n s\u1ebd \u0111\u01b0\u1ee3c nh\u1edd.<\/p>\n

Theo \u00f4ng Hi\u1ebfu, kh\u00f4ng ch\u1ec9 b\u1ecf thu\u1ebf VAT \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 c\u0169ng c\u1ea7n nghi\u00ean c\u1ee9u kh\u00f4ng t\u0103ng thu\u1ebf VAT v\u1edbi nhi\u1ec1u m\u1eb7t h\u00e0ng ti\u00eau d\u00f9ng kh\u00e1c. B\u1edfi n\u1ebfu VAT t\u0103ng t\u1eeb 10% l\u00ean 12% v\u1edbi h\u00e0ng lo\u1ea1t m\u1eb7t h\u00e0ng nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c m\u1eb7t h\u00e0ng ti\u00eau d\u00f9ng m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng gi\u00e1n ti\u1ebfp t\u1edbi nhi\u1ec1u nh\u00f3m h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c.<\/p>\n

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

Trong d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i n\u0103m lu\u1eadt v\u1ec1 thu\u1ebf l\u1ea5y \u00fd ki\u1ebfn c\u00f4ng khai tr\u01b0\u1edbc \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh t\u1eebng \u0111\u1ec1 ngh\u1ecb b\u1ecf quy \u0111\u1ecbnh chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u1edbi thu\u1ebf su\u1ea5t 10% . <\/p>\n","protected":false},"author":1,"featured_media":2172,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/posts\/2170"}],"collection":[{"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/comments?post=2170"}],"version-history":[{"count":2,"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/posts\/2170\/revisions"}],"predecessor-version":[{"id":22065,"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/posts\/2170\/revisions\/22065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/media\/2172"}],"wp:attachment":[{"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/media?parent=2170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/categories?post=2170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/datxanhnamtrungbo.net\/vi\/wp-json\/wp\/v2\/tags?post=2170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}