{"id":19615,"date":"2012-05-06T11:09:14","date_gmt":"2012-05-06T11:09:14","guid":{"rendered":""},"modified":"2012-05-06T11:09:14","modified_gmt":"2012-05-06T11:09:14","slug":"gian-giam-thue-nham-ho-tro-dn","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=19615","title":{"rendered":"Gi\u00e3n, gi\u1ea3m thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 DN"},"content":{"rendered":"

 B\u1ed9 T\u00e0i ch\u00ednh \u0111ang \u0111\u01b0a ra nhi\u1ec1u gi\u1ea3i ph\u00e1p \u0111\u1ec3 ti\u1ebfp s\u1ee9c cho DN trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n hi\u1ec7n nay nh\u01b0 gi\u1ea3m thu\u1ebf nhi\u1ec1u lo\u1ea1i h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 gas, x\u0103ng d\u1ea7u\u2026 Ng\u01b0\u1ee3c l\u1ea1i, B\u1ed9 c\u0169ng t\u0103ng thu\u1ebf nh\u1eadp kh\u1ea9u nhi\u1ec1u m\u1eb7t h\u00e0ng ti\u00eau d\u00f9ng, nhi\u1ec1u m\u1eb7t h\u00e0ng h\u1ea1n ch\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.
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                              Ng\u00e2n s\u00e1ch gi\u1ea3m thu do \u0111ang th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e3n,
                          gi\u1ea3m thu\u1ebf cho DN v\u00e0 do nhi\u1ec1u DN kh\u00f3 kh\u0103n t\u0103ng l\u00ean
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B\u1ed9 n\u00e0y \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 thu\u1ebf GTGT, theo \u0111\u00f3, m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 0%. C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t\u2026 \u0110\u1ec3 h\u1ed7 tr\u1ee3 DN t\u0103ng s\u1ee9c c\u1ea1nh tranh cho s\u1ea3n ph\u1ea9m, t\u0103ng s\u1ee9c ti\u00eau th\u1ee5, c\u01a1 ch\u1ebf DN t\u1ef1 \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi \u0111\u1ea1i b\u1ed9 ph\u1eadn h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5.<\/FONT><\/P>

Theo B\u1ed9 T\u00e0i ch\u00ednh, thu ng\u00e2n s\u00e1ch qu\u00fd I\/2012 \u01b0\u1edbc \u0111\u1ea1t tr\u00ean 136.900 t\u1ec9 \u0111\u1ed3ng, b\u1eb1ng 18,5% d\u1ef1 to\u00e1n n\u0103m. \u0110\u00e2y l\u00e0 m\u1ee9c thu th\u1ea5p v\u00ec nhi\u1ec1u n\u0103m tr\u01b0\u1edbc, thu ng\u00e2n s\u00e1ch qu\u00fd I th\u01b0\u1eddng \u0111\u1ea1t 20% – 22% t\u1ed5ng d\u1ef1 to\u00e1n c\u1ea3 n\u0103m. Ng\u00e2n s\u00e1ch gi\u1ea3m thu do \u0111ang th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e3n, gi\u1ea3m thu\u1ebf cho DN v\u00e0 do nhi\u1ec1u DN kh\u00f3 kh\u0103n t\u0103ng l\u00ean (v\u1edbi 2.200 DN \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, 9.700 DN \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ng\u1eebng \u0111\u00f3ng thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf).<\/FONT><\/P>

Cho d\u00f9 trong s\u1ed1 DN xin gi\u1ea3i th\u1ec3 v\u00e0 DN th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ng\u1eebng \u0111\u00f3ng thu\u1ebf kh\u00f4ng ph\u1ea3i \u0111\u1ec1u l\u00e0 DN \u201cch\u1ebft\u201d, trong \u0111\u00f3 c\u00f3 r\u1ea5t nhi\u1ec1u DN \u0111\u00e3 t\u1ef1 t\u00e1i c\u1ea5u tr\u00fac, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i sang l\u0129nh v\u1ef1c kh\u00e1c, song \u0111i\u1ec1u \u0111\u00f3 c\u0169ng ch\u1ee9ng t\u1ecf DN r\u1ea5t kh\u00f3 kh\u0103n. Tuy nhi\u00ean, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, n\u0103m nay Ch\u00ednh ph\u1ee7 ch\u1ea5p nh\u1eadn thu \u00edt h\u01a1n nh\u1eb1m t\u00ecm gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 DN, h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh, gi\u00fap DN v\u01b0\u1ee3t qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n \u0111\u1ec3 nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu.<\/FONT><\/P>

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B\u1ed9 T\u00e0i ch\u00ednh \u0111ang t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch \u201ct\u00ecnh h\u00ecnh s\u1ee9c kh\u1ecfe\u201d DN \u0111\u1ec3 s\u1edbm \u0111\u01b0a ra nh\u1eefng gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t.<\/FONT><\/P><\/SPAN><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

T\u1ed5 c\u00f4ng t\u00e1c \u0111\u1eb7c bi\u1ec7t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 tr\u1ee3 gi\u00fap DN hi\u1ec7n \u0111ang t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch \u201ct\u00ecnh h\u00ecnh s\u1ee9c kh\u1ecfe\u201d c\u1ee7a DN \u0111\u1ec3 s\u1edbm \u0111\u01b0a ra nh\u1eefng gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t v\u01b0\u1ee3t qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n hi\u1ec7n nay. T\u1eeb gi\u1eefa qu\u00fd II, nhi\u1ec1u gi\u1ea3i ph\u00e1p c\u1ee5 th\u1ec3, \u0111\u1ed3ng b\u1ed9 s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a ra. <\/FONT><\/P>

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B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 42\/TT-BTC v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c gi\u00e3n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp DN qu\u00fd I v\u00e0 qu\u00fd II\/2011 cho DNVVN, DN s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh d\u1ec7t may, da gi\u00e0y, ch\u1ebf bi\u1ebfn n\u00f4ng l\u00e2m th\u1ee7y s\u1ea3n th\u00eam 3 th\u00e1ng n\u1eefa. Theo \u0111\u00f3, thu\u1ebf qu\u00fd I\/2011 \u0111\u01b0\u1ee3c l\u00f9i th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30\/7. Thu\u1ebf c\u1ee7a qu\u00fd II\/2011 c\u0169ng \u0111\u01b0\u1ee3c l\u00f9i \u0111\u1ebfn 30-10\/2012. C\u00f3 kho\u1ea3ng h\u01a1n 160.000 DN \u0111\u01b0\u1ee3c gi\u00e3n n\u1ed9p thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf h\u01a1n 10.000 t\u1ec9 \u0111\u1ed3ng. C\u00e1c ch\u1ee7 h\u1ed9 s\u1ea3n xu\u1ea5t nh\u1ecf c\u0169ng \u0111\u01b0\u1ee3c gi\u00e3n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Trong \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn v\u1ed1n t\u00edn d\u1ee5ng kh\u00f3 kh\u0103n th\u00ec \u0111\u00e2y \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t kho\u1ea3n v\u1ed1n \u0111\u00e1ng k\u1ec3 h\u1ed7 tr\u1ee3 DN.<\/FONT><\/P>

Tuy v\u1eady, v\u1edbi c\u00e1c DN, nh\u1eefng gi\u1ea3i ph\u00e1p n\u00e0y v\u1eabn l\u00e0 ch\u01b0a \u0111\u1ee7. B\u1edfi ch\u1ec9 DN c\u00f2n \u0111\u1ee7 s\u1ee9c n\u1ed9p thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch gi\u00e3n, gi\u1ea3m thu\u1ebf.<\/FONT><\/P>

S\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 Giao d\u1ecbch \u0111i\u1ec7n t\u1eed l\u0129nh v\u1ef1c thu\u1ebf<\/FONT><\/SPAN><\/P>

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 180\/2010\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. Theo \u0111\u00f3, m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u00ednh d\u1ef1 ki\u1ebfn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/FONT><\/SPAN><\/P>

Th\u1ee9 nh\u1ea5t: NNT ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0: C\u00f3 ch\u1ee9ng th\u01b0 s\u1ed1 do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng c\u1ea5p v\u00e0 \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c; C\u00f3 kh\u1ea3 n\u0103ng truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng m\u1ea1ng Internet v\u00e0 c\u00f3 \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed li\u00ean l\u1ea1c \u1ed5n \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf, v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/FONT><\/SPAN><\/P>

Th\u1ee9 hai, NNT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9. <\/FONT><\/SPAN><\/P>

Th\u1ee9 ba, c\u00e1c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i (NHTM) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thu thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0: \u0110\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed; C\u00f3 d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn v\u00e0 truy\u1ec1n t\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 n\u1ed9p thu\u1ebf c\u1ee7a NNT; \u0110\u00e3 tham gia ph\u1ed1i h\u1ee3p thu NSNN, c\u00f3 ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng thu NSNN qua m\u1ea1ng v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt v\u1ec1 an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin.<\/FONT><\/SPAN><\/P>

Th\u1ee9 t\u01b0: V\u1ec1 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed g\u1ed3m c\u00e1c lo\u1ea1i: Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed theo m\u1eabu qui \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a NHTM; B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed do NHTM, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u1eadp, c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a NHTM ho\u1eb7c KBNN…<\/FONT><\/SPAN><\/P>

D\u1ef1 ki\u1ebfn, sau khi l\u1ea5y \u00fd ki\u1ebfn tham gia, T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh trong th\u1eddi gian s\u1edbm nh\u1ea5t.<\/FONT><\/SPAN><\/P>

N.N<\/FONT><\/P><\/SPAN><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>
                                                                Theo Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p<\/FONT><\/EM><\/STRONG><\/p>\n","protected":false},"excerpt":{"rendered":"

 B\u1ed9 T\u00e0i ch\u00ednh \u0111ang \u0111\u01b0a ra nhi\u1ec1u gi\u1ea3i ph\u00e1p \u0111\u1ec3 ti\u1ebfp s\u1ee9c cho DN trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n hi\u1ec7n nay nh\u01b0 gi\u1ea3m thu\u1ebf nhi\u1ec1u lo\u1ea1i h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 gas, x\u0103ng d\u1ea7u\u2026 Ng\u01b0\u1ee3c l\u1ea1i, B\u1ed9 c\u0169ng t\u0103ng thu\u1ebf nh\u1eadp kh\u1ea9u nhi\u1ec1u m\u1eb7t h\u00e0ng ti\u00eau d\u00f9ng, nhi\u1ec1u m\u1eb7t h\u00e0ng h\u1ea1n ch\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 h\u1ed7 […]<\/p>\n","protected":false},"author":2,"featured_media":19612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[65],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/19615"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19615"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/19615\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/19612"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}