{"id":313,"date":"2015-03-08T08:30:25","date_gmt":"2015-03-08T08:30:25","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=313"},"modified":"2015-03-08T08:34:20","modified_gmt":"2015-03-08T08:34:20","slug":"van-de-chi-so-nop-thue-cua-viet-nam","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/van-de-chi-so-nop-thue-cua-viet-nam\/","title":{"rendered":"V\u1ea5n \u0111\u1ec1 ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf c\u1ee7a Vi\u1ec7t Nam"},"content":{"rendered":"\n<p style=\"text-align: justify;\">V\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh H\u00e0, ch\u1ee7 t\u1ecbch SBLAW \u0111\u00e3 c\u00f3 ph\u1ea7n tr\u1ea3 l\u1eddi k\u00eanh VITV v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">PV<strong><span style=\"text-decoration: underline;\">:<\/span><\/strong> Th\u01b0a \u00f4ng, Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng th\u1ebf gi\u1edbi ch\u1ec9 s\u1ed1 m\u00f4i tr\u01b0\u1eddng kinh doanh b\u1ecb tr\u1ec5 m\u1ea5t 2 n\u0103m. Cho n\u00ean nh\u1eefng \u0111\u00f3ng g\u00f3p c\u1ee7a ch\u00fang ta \u0111\u00e2y n\u1ebfu ghi nh\u1eadn th\u00ec ghi nh\u1eadn v\u00e0o n\u0103m sau.<\/p>\n<p style=\"text-align: justify;\">Theo B\u00e1o c\u00e1o m\u00f4i tr\u01b0\u1eddng kinh doanh 2015 c\u1eadp nh\u1eadt c\u1ee7a World Bank \u0111\u01b0a ra sau khi thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n, Vi\u1ec7t Nam \u0111\u00e3 t\u1ee5t 6 b\u1eadc v\u1ec1 ch\u1ec9 s\u1ed1 m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i. Trong \u0111\u00f3, ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf n\u0103m 2014 c\u1ee7a Vi\u1ec7t Nam gi\u1ea3m 22 b\u1eadc, xu\u1ed1ng c\u00f2n 171.<\/p>\n<p style=\"text-align: justify;\">\u00d4ng \u0111\u00e1nh gi\u00e1 nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 con s\u1ed1 n\u00e0y?<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">Lu\u1eadt s\u01b0 tr\u1ea3 l\u1eddi:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Theo B\u00e1o c\u00e1o m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1eadp nh\u1eadt 2015 do Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi (WB) c\u00f4ng b\u1ed1 ng\u00e0y 15\/1\/2015 th\u00ec ch\u1ec9 s\u1ed1\u00a0n\u1ed9p thu\u1ebf\u00a0c\u1ee7a VN b\u1ecb t\u1ee5t 22 b\u1eadc, xu\u1ed1ng \u0111\u1ee9ng th\u1ee9 171 tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n<p style=\"text-align: justify;\">L\u00fd do ch\u00ednh l\u00e0 s\u1ed1 gi\u1edd n\u1ed9p, l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a VN l\u1edbn nh\u1ea5t trong khu v\u1ef1c \u0110\u00f4ng Nam \u00c1. Kh\u00f4ng nh\u1eefng th\u1ebf, t\u1ed5ng thu\u1ebf su\u1ea5t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u0169ng cao h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a ASEAN.<\/p>\n<p style=\"text-align: justify;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p VN ph\u1ea3i m\u1ea5t 40,8% l\u1ee3i nhu\u1eadn \u0111\u1ec3 n\u1ed9p thu\u1ebf trong khi m\u1ee9c trung b\u00ecnh c\u1ee7a ASEAN ch\u1ec9 l\u00e0 31,4%. Ngo\u00e0i ra, VN \u0111ang l\u00e0 n\u01b0\u1edbc c\u00f3 s\u1ed1 gi\u1edd n\u1ed9p thu\u1ebf (c\u1ea3 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i) l\u1edbn nh\u1ea5t \u0110\u00f4ng Nam \u00c1 v\u1edbi 872 gi\u1edd n\u1ed9p thu\u1ebf (\u0111\u00e2y l\u00e0 s\u1ed1 li\u1ec7u c\u1eadp nh\u1eadt gi\u1eefa n\u0103m 2014).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi th\u1ee9 h\u1ea1ng b\u1ecb t\u1ee5t xu\u1ed1ng 22 b\u1eadc, VN \u0111\u00e3 \u0111\u00e1nh m\u1ea5t l\u1ee3i th\u1ebf c\u1ea1nh tranh v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i h\u01a1n so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y. C\u0169ng theo th\u00f4ng tin t\u00f4i \u0111\u01b0\u1ee3c bi\u1ebft th\u00ec T\u1ed5ng C\u1ee5c Thu\u1ebf \u0111ang \u0111\u1ec1 ngh\u1ecb WB xem x\u00e9t l\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh. \u0110\u1ea1i di\u1ec7n c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf \u0111\u00e3 t\u1ecf ra r\u1ea5t b\u1ea5t ng\u1edd v\u1edbi x\u1ebfp h\u1ea1ng c\u1ee7a WB v\u1ec1 ch\u1ec9 s\u1ed1 thu\u1ebf c\u1ee7a VN. V\u00ec x\u1ebfp h\u1ea1ng n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\">Trong n\u0103m 2014, Ch\u00ednh ph\u1ee7 v\u00e0 T\u1ed5ng C\u1ee5c Thu\u1ebf \u0111\u00e3 r\u1ea5t n\u1ed7 l\u1ef1c trong vi\u1ec7c c\u1ea3i c\u00e1ch c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, \u0111\u00e3 gi\u1ea3m \u0111\u01b0\u1ee3c 370 gi\u1edd n\u1ed9p thu\u1ebf nh\u01b0 c\u00f4ng b\u1ed1 v\u00e0o cu\u1ed1i n\u0103m 2014. Ch\u00ednh v\u00ec v\u1eady m\u00e0 x\u1ebfp h\u1ea1ng c\u1ee7a WB cho VN \u0111\u1ee9ng th\u1ee9 171 tr\u00ean 189 qu\u1ed1c gia \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t khi\u1ebfn d\u01b0 lu\u1eadn c\u0169ng nh\u01b0 T\u1ed5ng C\u1ee5c Thu\u1ebf h\u1ebft s\u1ee9c ng\u1ee1 ng\u00e0ng. Theo ngu\u1ed3n tin m\u00e0 B\u00e1o \u0110i\u1ec7n t\u1eed VTV \u0111\u01b0a ng\u00e0y 17\/1\/2015 th\u00ec b\u00e0 Wendy Werner, Gi\u00e1m \u0111\u1ed1c Ph\u1ee5 tr\u00e1ch Th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c \u0110\u00f4ng \u00c1-Th\u00e1i B\u00ecnh D\u01b0\u01a1ng, Nh\u00f3m Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi cho bi\u1ebft: <em>\u201cb\u00e1o c\u00e1o v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 kh\u00f4ng bao g\u1ed3m nh\u1eefng g\u00ec \u0111\u00e3 di\u1ec5n ra trong m\u1ed9t n\u0103m b\u00ecnh th\u01b0\u1eddng theo l\u1ecbch, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi thu\u1ebf, ch\u00fang t\u00f4i ph\u1ea3i l\u1ea5y nh\u1eefng d\u1eef li\u1ec7u v\u1ec1 thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u0103m tr\u01b0\u1edbc \u0111\u00f3. Ch\u00ednh v\u00ec th\u1ebf, c\u00f3 m\u1ed9t s\u1ed1 s\u1ef1 khuy\u1ebft v\u1ec1 m\u1eb7t th\u1eddi gian trong c\u00e1ch t\u00ednh ch\u1ec9 s\u1ed1 thu\u1ebf trong b\u00e1o c\u00e1o. B\u00e1o c\u00e1o n\u00e0y kh\u00f4ng bao g\u1ed3m nh\u1eefng\u00a0c\u1ea3i c\u00e1ch v\u1ec1 thu\u1ebf\u00a0m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 l\u00e0m trong n\u0103m 2014. Vi\u1ec7t Nam \u0111ang \u0111i \u0111\u00fang h\u01b0\u1edbng trong m\u1ed9t s\u1ed1 c\u1ea3i c\u00e1ch thu\u1ebf c\u1ee7a m\u00ecnh. Nh\u1eefng c\u1ea3i c\u00e1ch n\u00e0y s\u1ebd \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o ti\u1ebfp theo\u201d.<\/em> Nh\u01b0 v\u1eady, ch\u00fang ta c\u00f3 th\u1ec3 hy v\u1ecdng v\u00e0o x\u1ebfp h\u1ea1ng c\u1ee7a WB \u0111\u1ed1i v\u1edbi VN trong c\u00e1c b\u00e1o c\u00e1o ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\"><strong>PV<\/strong>: Theo \u0111\u00e1nh gi\u00e1 nh\u1eefng ti\u00eau th\u1ee9c m\u1edbi v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn m\u00e0 WB thay \u0111\u1ed5i trong ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, c\u1ee5 th\u1ec3 s\u1eafp t\u1edbi WB t\u00ednh \u0111\u1ebfn th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT v\u00e0 thanh tra thu\u1ebf c\u1ea7n ph\u1ea3i \u0111\u01b0a v\u00e0o ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf c\u1ee7a VN.<\/p>\n<p style=\"text-align: justify;\">Quan \u0111i\u1ec3m c\u1ee7a \u00f4ng?<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">Lu\u1eadt s\u01b0 tr\u1ea3 l\u1eddi: <\/span><\/strong>Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a t\u00f4i c\u0169ng nh\u01b0 theo nh\u1eadn \u0111\u1ecbnh c\u1ee7a c\u00e1c chuy\u00ean gia th\u00ec khi WB \u0111\u01b0a th\u00eam ti\u00eau th\u1ee9c v\u1ec1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT v\u00e0 thanh tra thu\u1ebf v\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf c\u1ee7a VN th\u00ec c\u00f3 th\u1ec3 VN s\u1ebd b\u1ecb t\u1ee5t ti\u1ebfp 2 h\u1ea1ng n\u1eefa, th\u00e0nh th\u1ee9 h\u1ea1ng 173 tr\u00ean 189 qu\u1ed1c gia \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t.<\/p>\n<p style=\"text-align: justify;\">C\u00e0ng \u0111\u01b0a th\u00eam nhi\u1ec1u ti\u00eau th\u1ee9c th\u00ec t\u1ed5ng th\u1eddi gian d\u00e0nh cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf c\u1ee7a Doanh nghi\u1ec7p c\u00e0ng d\u00e0i h\u01a1n, c\u0169ng \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Tuy v\u1eady, theo quan \u0111i\u1ec3m c\u1ee7a t\u00f4i th\u00ec vi\u1ec7c WB \u0111\u01b0a th\u00eam ti\u00eau th\u1ee9c nh\u01b0 tr\u00ean v\u1ec1 thu\u1ebf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i c\u1ee7a VN c\u0169ng l\u00e0 c\u1ea7n thi\u1ebft. N\u00f3 s\u1ebd t\u1ea1o \u00e1p l\u1ef1c cho Ch\u00ednh ph\u1ee7 v\u00e0 ng\u00e0nh Thu\u1ebf Vi\u1ec7t Nam ph\u1ea3i n\u1ed7 l\u1ef1c h\u01a1n n\u1eefa trong vi\u1ec7c c\u1ea3i c\u00e1ch tri\u1ec7t \u0111\u1ec3 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p trong th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, r\u00e0o c\u1ea3n v\u1ec1 thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t r\u00e0o c\u1ea3n l\u1edbn, th\u1eadm ch\u00ed l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0o VN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh H\u00e0, ch\u1ee7 t\u1ecbch SBLAW \u0111\u00e3 c\u00f3 ph\u1ea7n tr\u1ea3 l\u1eddi k\u00eanh VITV v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau: PV: Th\u01b0a \u00f4ng, Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng th\u1ebf gi\u1edbi ch\u1ec9 s\u1ed1 m\u00f4i tr\u01b0\u1eddng kinh doanh b\u1ecb tr\u1ec5 m\u1ea5t 2 n\u0103m. Cho n\u00ean [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":315,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/313"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=313"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/313\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media\/315"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}