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<\/A>D\u1ef1 th\u1ea3o n\u00e0y \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 l\u1ea5y \u00fd ki\u1ebfn nh\u00e2n d\u00e2n<\/EM><\/FONT><\/FONT><\/SPAN>
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T\u1ea1i D\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2007, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng x\u00f3a n\u1ee3 bao g\u1ed3m: H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n; DN Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 (bao g\u1ed3m c\u1ea3 ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng c\u1ee7a DN); DN Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a, bao g\u1ed3m c\u1ea3 DN c\u1ed5 ph\u1ea7n h\u00f3a t\u1eeb \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a DN Nh\u00e0 n\u01b0\u1edbc; DN Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu theo h\u00ecnh th\u1ee9c giao, b\u00e1n; DN Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c giao, b\u00e1n v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2007 c\u1ee7a th\u1eddi k\u1ef3 DN Nh\u00e0 n\u01b0\u1edbc do c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra, thanh tra, ki\u1ec3m tra, truy thu sau th\u1eddi gian \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c do kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 giao, b\u00e1n…<\/FONT><\/P> C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n: l\u00e0 Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp; \u0110\u00e3 gi\u1ea3i th\u1ec3 theo Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c c\u1ee7a B\u1ed9 ch\u1ee7 qu\u1ea3n tr\u01b0\u1edbc ng\u00e0y 1\/7\/2013. <\/FONT><\/P> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2007 m\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p ho\u1eb7c th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u00ednh th\u1ee9c chuy\u1ec3n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n: Kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p; K\u1ebft qu\u1ea3 kinh doanh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p b\u1ecb l\u1ed7 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb x\u00f3a ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p); K\u1ebft qu\u1ea3 kinh doanh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c chuy\u1ec3n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n b\u1ecb l\u1ed7 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb x\u00f3a ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c c\u1ed5 ph\u1ea7n h\u00f3a); S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2007 \u0111\u01b0\u1ee3c x\u00f3a t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 l\u1ed7 lu\u1ef9 k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p ho\u1eb7c \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c chuy\u1ec3n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/FONT><\/P> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2007 c\u1ee7a th\u1eddi k\u1ef3 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc do c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra, thanh tra, ki\u1ec3m tra, truy thu sau th\u1eddi gian \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c do kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: Kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p; s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00f3a l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2007 c\u1ee7a th\u1eddi k\u1ef3 Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1ecb truy thu ho\u1eb7c kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/FONT><\/P> N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean th\u00ec vi\u1ec7c x\u00f3a n\u1ee3 s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/ 2007 \u0111\u1ebfn nay ch\u01b0a n\u1ed9p v\u00e0o NSNN. Trong \u0111\u00f3, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00f3a bao g\u1ed3m: thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf doanh thu, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf nh\u00e0 \u0111\u1ea5t, thu\u1ebf l\u1ee3i t\u1ee9c, thu\u1ebf thu nh\u1eadp DN, thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu v\u1ec1 s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, kh\u1ea5u hao c\u01a1 b\u1ea3n, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t).<\/FONT><\/P> Ch\u1ee7 t\u1ecbch UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m xem x\u00e9t x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n; doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh, th\u00e0nh ph\u1ed1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m xem x\u00e9t … B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2007 \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n; doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3; doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a; doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu theo […]<\/p>\n","protected":false},"author":2,"featured_media":20072,"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\/20075"}],"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=20075"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/20075\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/20072"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/FONT> Theo T\u00e0i Ch\u00ednh \u0110i\u1ec7n T\u1eed (Ng\u00e0y 04\/04\/2013)<\/EM><\/FONT><\/P><\/SPAN><\/SPAN><\/p>\n","protected":false},"excerpt":{"rendered":"