{"id":23379,"date":"2024-10-09T10:00:00","date_gmt":"2024-10-09T03:00:00","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23379"},"modified":"2024-10-11T14:42:35","modified_gmt":"2024-10-11T07:42:35","slug":"se-nghien-cuu-nguong-no-thue-de-ap-dung-tam-hoan-xuat-canh","status":"publish","type":"post","link":"https:\/\/luathoasen.vn\/en\/tin-tuc\/se-nghien-cuu-nguong-no-thue-de-ap-dung-tam-hoan-xuat-canh\/","title":{"rendered":"S\u1ebd nghi\u00ean c\u1ee9u ng\u01b0\u1ee1ng n\u1ee3 thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh"},"content":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1eadp trung nghi\u00ean c\u1ee9u, b\u00e1o c\u00e1o c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ng\u01b0\u1ee1ng n\u1ee3 thu\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 thu\u1ebf trong vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/strong><\/p>\n\n\n\n

Trong th\u1eddi gian v\u1eeba qua, v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ee3 thu\u1ebf c\u00f3 kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u00e0nh Thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3nh b\u00e1o n\u1ee3 thu\u1ebf. <\/p>\n\n\n\n

Tuy nhi\u00ean, m\u1ed9t b\u1ed9 ph\u1eadn doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a h\u1ebft b\u0103n kho\u0103n v\u00ec quy \u0111\u1ecbnh \u201ct\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh\u201d. Tr\u01b0\u1edbc t\u00ecnh \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng tin \u0111\u1ec3 l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n\n\n\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd tri\u1ec3n khai <\/strong>th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/strong><\/h3>\n\n\n\n

C\u01a1 quan thu\u1ebf \u0111ang tri\u1ec3n khai bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i 04 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt (c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0110i\u1ec1u-Kho\u1ea3n \u0111\u1ec1 c\u1eadp t\u1ea1i box th\u00f4ng tin d\u01b0\u1edbi b\u00e0i vi\u1ebft). <\/em>C\u1ee5 th\u1ec3:<\/p>\n\n\n\n

1. \u0110i\u1ec1u 36 Lu\u1eadt Xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam s\u1ed1 49\/2019\/QH14 ng\u00e0y 22\/11\/2019;<\/p>\n\n\n\n

2. \u0110i\u1ec1u 28 Lu\u1eadt Nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam s\u1ed1 47\/2014\/QH13 ng\u00e0y 16\/6\/2014;<\/p>\n\n\n\n

3. Kho\u1ea3n 12 \u0110i\u1ec1u 3; \u0110i\u1ec1u 66; Kho\u1ea3n 7 \u0110i\u1ec1u 124 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019;<\/p>\n\n\n\n

4. Kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

Theo \u0111\u00f3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh bao g\u1ed3m: C\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) l\u00e0 doanh nghi\u1ec7p (DN) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf; ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

T\u00ecnh h\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/strong><\/h2>\n\n\n\n

V\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. T\u1eeb cu\u1ed1i n\u0103m 2023 ng\u00e0nh Thu\u1ebf \u0111\u00e3 \u0111\u1ea9y m\u1ea1nh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecf \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh do s\u1ed1 n\u1ee3 c\u1ee7a NNT b\u1ecf \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean c\u1ea3 n\u01b0\u1edbc l\u00e0 kh\u00e1 l\u1edbn (15.602 t\u1ef7 \u0111\u1ed3ng).<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a NNT thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n g\u1eedi \u201cTh\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh\u201d \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh \u0111\u1ed3ng th\u1eddi g\u1eedi NNT \u0111\u1ec3 NNT \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n

T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, th\u1eddi gian qua, ng\u00e0nh Thu\u1ebf \u0111\u00e3 tri\u1ec3n khai nhi\u1ec1u k\u00eanh th\u00f4ng tin \u0111\u1ec3 th\u00f4ng b\u00e1o, nh\u1eafc nh\u1edf, c\u1ea3nh b\u00e1o NNT v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, trong \u0111\u00f3 c\u00f3 th\u00f4ng b\u00e1o qua \u1ee9ng d\u1ee5ng thu\u1ebf \u0111i\u1ec7n t\u1eed eTax Mobile v\u00e0 c\u1ea3 nh\u1eafn tin t\u1edbi NNT, do \u0111\u00f3 NNT n\u1ee3 thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng tri\u1ec3n khai c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf tr\u00ean c\u1ea3 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u ph\u1ea3n \u00e1nh t\u1eeb NNT v\u1ec1 vi\u1ec7c b\u1ea5t ng\u1edd nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh…, c\u0169ng nh\u01b0 nh\u1eefng ph\u1ea3n \u1ee9ng \u0111\u1ed1i ph\u00f3 c\u1ee7a NNT nh\u01b0 thay \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt khi c\u00f3 th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh. Tr\u01b0\u1edbc t\u00ecnh h\u00ecnh tr\u00ean, c\u01a1 quan thu\u1ebf ch\u1ee7 \u0111\u1ed9ng n\u1eafm b\u1eaft th\u00f4ng tin ph\u1ea3n \u00e1nh, r\u00e0 so\u00e1t \u0111\u1ea3m b\u1ea3o NNT nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin n\u1ee3 thu\u1ebf, th\u00f4ng tin v\u1ec1 th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n

Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u c\u00e1 nh\u00e2n khi bi\u1ebft \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i n\u1ee3 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf, nh\u1ea5t l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh qua c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng \u0111\u1ea1i ch\u00fang \u0111\u00e3 t\u1ef1 gi\u00e1c \u0111i n\u1ed9p nh\u1eefng kho\u1ea3n thu\u1ebf n\u1ee3 t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc \u0111\u00f3. <\/p>\n\n\n\n

Nhi\u1ec1u DN \u0111\u00e3 t\u1eadp trung thu x\u1ebfp ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u1eb1m \u0111\u01b0\u1ee3c g\u1ee1 b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh. C\u01a1 quan thu\u1ebf \u0111\u00e3 thu \u0111\u01b0\u1ee3c 1.844 t\u1ef7 \u0111\u1ed3ng c\u1ee7a 2.873 NNT \u0111ang b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh (\u0111\u00f3 l\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn kho\u1ea3n n\u1ee3 thu\u1ebf c\u01a1 quan thu\u1ebf thu \u0111\u01b0\u1ee3c do NNT ch\u1ee7 \u0111\u1ed9ng n\u1ed9p khi ch\u01b0a b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh). K\u1ebft qu\u1ea3 thu h\u1ed3i n\u1ee3 thu\u1ebf 9 th\u00e1ng 2024 \u0111\u1ea1t kh\u00e1, c\u01a1 quan thu\u1ebf \u0111\u00e3 thu \u0111\u01b0\u1ee3c 56.092 t\u1ef7 \u0111\u1ed3ng, t\u0103ng 30% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2023.<\/p>\n\n\n\n

V\u1edbi 1.844 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 cho th\u1ea5y t\u00ednh hi\u1ec7u qu\u1ea3 trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf m\u00e0 ng\u00e0nh Thu\u1ebf tri\u1ec3n khai (s\u1ed1 thu \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 thu c\u1ee7a 2 \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 s\u1ed1 thu th\u1ea5p). <\/p>\n\n\n\n

B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh s\u1ef1 tham gia h\u1ebft s\u1ee9c t\u00edch c\u1ef1c c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh v\u00e0 c\u01a1 quan c\u00f3 li\u00ean quan nh\u01b0 C\u1ee5c qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh (B\u1ed9 C\u00f4ng An); s\u1ef1 quan t\u00e2m ch\u1ec9 \u0111\u1ea1o c\u1ee7a UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1; v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1ef1 v\u00e0o cu\u1ed9c h\u1ebft s\u1ee9c kh\u1ea9n tr\u01b0\u01a1ng, hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c c\u01a1 quan th\u00f4ng t\u1ea5n b\u00e1o ch\u00ed \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi ng\u00e0nh Thu\u1ebf trong c\u00f4ng t\u00e1c truy\u1ec1n th\u00f4ng v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf.<\/p>\n\n\n\n

\u0110\u1ec3 t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf, ng\u00e0y 23\/9\/2024, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 4216\/TCT-QLN. Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp t\u1ee5c ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng t\u1eadp trung tri\u1ec3n khai 11 nh\u00f3m gi\u1ea3i ph\u00e1p \u0111\u1ec3 thu h\u1ed3i n\u1ee3 thu\u1ebf, \u0111\u1ed3ng th\u1eddi, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 thu\u1eadn l\u1ee3i cho NNT tra c\u1ee9u th\u00f4ng tin tr\u00ean website c\u1ee7a ng\u00e0nh Thu\u1ebf v\u00e0 tr\u00ean c\u00e1c \u1ee9ng d\u1ee5ng eTax, eTax Mobile.<\/p>\n\n\n\n

B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ec3 gi\u00fap NNT kh\u00f4ng n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n, b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, c\u01a1 quan thu\u1ebf \u0111ang t\u00edch c\u1ef1c tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt v\u00e0 gi\u1edbi thi\u1ec7u c\u00e1c \u1ee9ng d\u1ee5ng \u0111\u1ec3 NNT bi\u1ebft, theo d\u00f5i, tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf (trong \u0111\u00f3 c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3); khuy\u1ebfn kh\u00edch NNT n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua \u1ee9ng d\u1ee5ng eTaxMobile.<\/p>\n\n\n\n

M\u1ed9t s\u1ed1 ph\u1ea3n \u00e1nh t\u1eeb NNT khi tri\u1ec3n khai bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/strong><\/h3>\n\n\n\n

B\u00ean c\u1ea1nh nh\u1eefng k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf, trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai, ng\u00e0nh Thu\u1ebf c\u0169ng \u0111\u00e3 ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng \u00fd ki\u1ebfn c\u1ee7a DN v\u00e0 NNT cho r\u1eb1ng \u0111\u00e3 c\u00f3 nh\u1eefng b\u1ea5t c\u1eadp khi tri\u1ec3n khai bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh. \u0110i\u1ec3n h\u00ecnh nh\u01b0:<\/p>\n\n\n\n

Th\u1ee9 nh\u1ea5t,<\/em> khi t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u cho r\u1eb1ng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u00f3 khi ch\u1ec9 l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m thu\u00ea cho DN, kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu hay ng\u01b0\u1eddi n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n c\u1ee7a DN.<\/p>\n\n\n\n

Tuy nhi\u00ean, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi \u0111\u1ea1i \u0111i\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a DN l\u00e0 c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho DN th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u1ee7a DN, \u0111\u1ea1i \u0111i\u1ec7n cho DN th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n, ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

Vi\u1ec7c xem x\u00e9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o th\u1ef1c s\u1ef1 l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi kho\u1ea3n n\u1ee3, l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt hay ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu hay ng\u01b0\u1eddi n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n… l\u00e0 n\u1ed9i dung c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc, nghi\u00ean c\u1ee9u.<\/p>\n\n\n\n

Th\u1ee9 hai,<\/em> theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh th\u00ec ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c n\u1ee3 thu\u1ebf (ng\u01b0\u1ee1ng) b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n

T\u1ea1i ti\u1ebft a Kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh \u201cTh\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh…\u201d<\/em> l\u00e0 \u201cTh\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp NNT\u201d<\/em>. Do \u0111\u00f3, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p n\u1ee3 thu\u1ebf c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

B\u00ean c\u1ea1nh \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd ti\u1ebfp thu v\u00e0 t\u1eadp trung nghi\u00ean c\u1ee9u, b\u00e1o c\u00e1o c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ng\u01b0\u1ee1ng n\u1ee3 thu\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 thu\u1ebf trong vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n

Th\u1ee9 ba,<\/em> DN v\u00e0 NNT cho r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 ch\u01b0a t\u1ea1o thu\u1eadn l\u1ee3i cho DN v\u00e0 NNT g\u1eb7p kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh nh\u1ea5t th\u1eddi. \u0110\u00e2y ch\u00ednh l\u00e0 b\u0103n kho\u0103n c\u1ee7a kh\u00f4ng \u00edt DN v\u00e0 NNT v\u00e0 mong mu\u1ed1n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc xem x\u00e9t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n.<\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh, c\u00f3 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p \u0111\u1ea3m b\u1ea3o thu thu\u1ebf nh\u01b0ng v\u1eabn t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi d\u00e2n v\u00e0 DN trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0: n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p… \u0110\u1eb7c bi\u1ec7t n\u1ebfu NNT c\u00f3 kh\u00f3 kh\u0103n, c\u0169ng c\u00f3 nh\u1eefng ch\u00ednh s\u00e1ch nh\u01b0 gia h\u1ea1n n\u1ed9p thu\u1ebf, mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p\u2026<\/p>\n\n\n\n

Ngo\u00e0i ra, T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd xem x\u00e9t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh (kho\u1ea3n 1 \u0110i\u1ec1u 66, kho\u1ea3n 7 \u0110i\u1ec1u 124 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP) v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ec3 v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng, v\u1eeba \u0111\u1ea3m b\u1ea3o h\u1ed7 tr\u1ee3 NNT kh\u00f3 kh\u0103n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

T\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf<\/strong><\/h3>\n\n\n\n

\u0110\u1ec3 thu\u1eadn l\u1ee3i cho vi\u1ec7c tri\u1ec3n khai bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o c\u00e1c \u0111\u01a1n v\u1ecb nghi\u1ec7p v\u1ee5 t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o v\u1eeba n\u00e2ng cao hi\u1ec7u qu\u1ea3 thu h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3, v\u1eeba t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho DN v\u00e0 NNT ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh \u1ed5n \u0111\u1ecbnh c\u0169ng nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111i l\u1ea1i giao th\u01b0\u01a1ng \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i.<\/p>\n\n\n\n

Trong th\u1eddi gian ti\u1ebfp theo, m\u1ed9t m\u1eb7t c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u1ea9y m\u1ea1nh vi\u1ec7c c\u00f4ng khai n\u1ee3 thu\u1ebf, nh\u1eafc nh\u1edf, c\u1ea3nh b\u00e1o DN v\u00e0 NNT \u0111\u1ebfn h\u1ea1n ph\u1ea3i n\u1ed9p, m\u1eb7t kh\u00e1c, ng\u00e0nh Thu\u1ebf s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u1ea9y m\u1ea1nh tri\u1ec3n khai c\u00e1c k\u00eanh h\u1ed7 tr\u1ee3 gi\u00fap DN v\u00e0 NNT c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed d\u1ec5 d\u00e0ng, t\u1ea1o thu\u1eadn l\u1ee3i cho NNT ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u00e0o NSNN.<\/p>\n\n\n\n

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

T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1eadp trung nghi\u00ean c\u1ee9u, b\u00e1o c\u00e1o c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ng\u01b0\u1ee1ng n\u1ee3 thu\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 thu\u1ebf trong vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh. Trong th\u1eddi gian v\u1eeba qua, v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo quy \u0111\u1ecbnh \u0111\u1ed1i<\/p>","protected":false},"author":5,"featured_media":23380,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23379"}],"version-history":[{"count":1,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23379\/revisions"}],"predecessor-version":[{"id":23381,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23379\/revisions\/23381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23380"}],"wp:attachment":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}