{"id":21060,"date":"2023-07-30T16:16:46","date_gmt":"2023-07-30T16:16:46","guid":{"rendered":"https:\/\/kpm-as.com\/?p=21060"},"modified":"2023-08-16T03:20:21","modified_gmt":"2023-08-16T03:20:21","slug":"used-invoice-risks-announced-by-the-general-department-of-taxation-in-vietnam-the-enterprise-must-clarify","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/used-invoice-risks-announced-by-the-general-department-of-taxation-in-vietnam-the-enterprise-must-clarify\/","title":{"rendered":"S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p r\u1ee7i ro, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean gi\u1ea3i tr\u00ecnh l\u00e0m r\u00f5"},"content":{"rendered":"

TCDN – T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua h\u00e0ng) \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro n\u00ean gi\u1ea3i tr\u00ecnh l\u00e0m r\u00f5 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p t\u1ef1 kh\u1eafc ph\u1ee5c tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf.<\/strong><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, song song v\u1edbi vi\u1ec7c tri\u1ec3n khai c\u00e1c \u1ee9ng d\u1ee5ng thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u1ec3 g\u00f3p ph\u1ea7n t\u00edch h\u1ee3p c\u01a1 s\u1edf d\u1eef li\u1ec7u, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u0169ng nh\u01b0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc n\u00f3i chung, ng\u00e0nh Thu\u1ebf \u0111\u00e3 \u0111\u1ea9y m\u1ea1nh v\u00e0 tri\u1ec3n khai \u1ee9ng d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng th\u00f4ng tin qu\u1ea3n l\u00fd quan tr\u1ecdng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng h\u00f3a chu\u1ea9n m\u1ef1c, c\u1eadp nh\u1eadt v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed1t h\u01a1n cho vi\u1ec7c khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin, theo C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n

Do \u0111\u00f3, v\u1edbi n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n \u0111\u1ea1i, h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 l\u01b0u v\u1ebft to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng \u0111\u00e3 t\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng c\u00e1c d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u00f3i ri\u00eang v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c n\u00f3i chung.<\/p>\n

\"\"<\/p>\n

(\u1ea2nh minh h\u1ecda)<\/p>\n

V\u00ec v\u1eady, theo T\u1ed5ng c\u1ee5c Thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n, h\u1ee3p th\u1ee9c h\u00f3a cho h\u00e0ng h\u00f3a mua tr\u00f4i n\u1ed5i, bu\u00f4n l\u1eadu, l\u1eadp kh\u1ed1ng chi ph\u00ed ph\u00e1t sinh, l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\u2026 s\u1ebd b\u1ecb ph\u00e1t hi\u1ec7n nhanh ch\u00f3ng v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf cho hay, ngay t\u1eeb khi tri\u1ec3n khai h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn nay, th\u00f4ng qua c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ph\u00e2n t\u00edch, \u0111\u1ed1i chi\u1ebfu, \u0111\u00e1nh gi\u00e1 \u0111\u1ed1i v\u1edbi t\u1eebng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi v\u00e0o h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1eeb \u0111\u00f3 d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n c\u0169ng nh\u01b0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, th\u1eddi gian qua, ng\u00e0nh Thu\u1ebf \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan C\u00f4ng An \u0111\u1ec3 ph\u00f2ng ng\u1eeba t\u1ed9i ph\u1ea1m mua, b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u00e1t hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi mua doanh nghi\u1ec7p \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u, g\u00e2y thi\u1ec7t h\u1ea1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf khuy\u1ebfn c\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (Ng\u01b0\u1eddi mua h\u00e0ng) c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong tr\u01b0\u1eddng h\u1ee3p sau c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p: H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n

H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n

Sau khi r\u00e0 so\u00e1t, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi mua, b\u00e1n h\u00f3a \u0111\u01a1n tr\u00e1i ph\u00e1p lu\u1eadt, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra danh s\u00e1ch c\u1ea3nh b\u00e1o c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro trong vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua h\u00e0ng) \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c doanh nghi\u1ec7p r\u1ee7i ro n\u00e0y c\u00f3 c\u01a1 h\u1ed9i \u0111\u1ec3 gi\u1ea3i tr\u00ecnh l\u00e0m r\u00f5 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p t\u1ef1 kh\u1eafc ph\u1ee5c tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c doanh nghi\u1ec7p r\u1ee7i ro nhanh ch\u00f3ng gi\u1ea3i tr\u00ecnh, ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n r\u1ee7i ro, t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 vi\u1ec7c khai, n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0 ch\u1ee7 \u0111\u1ed9ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb, kh\u00f4ng h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p li\u00ean quan h\u00f3a \u0111\u01a1n \u0111\u00f3,\u2026 ch\u00ednh l\u00e0 lo\u1ea1i b\u1ecf r\u1ee7i ro vi ph\u1ea1m cho ch\u00ednh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1eeb \u0111\u00f3 an t\u00e2m s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 kh\u00f4ng lo b\u1ecb x\u1eed ph\u1ea1t li\u00ean quan h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p r\u1ee7i ro.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra thu\u1ebf, n\u1ebfu ph\u00e1t hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng h\u1ee3p ph\u00e1p n\u00eau tr\u00ean, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh<\/p>\n

Ngu\u00f4\u0300n: taichinhdoanhnghiep.net.vn<\/em><\/p>\n

\u00a0<\/em><\/p>\n

https:\/\/taichinhdoanhnghiep.net.vn\/su-dung-hoa-don-doanh-nghiep-rui-ro-nguoi-nop-thue-nen-giai-trinh-lam-ro-d40874.html<\/em><\/a><\/p>","protected":false},"excerpt":{"rendered":"

TCDN – T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua h\u00e0ng) \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro n\u00ean gi\u1ea3i tr\u00ecnh l\u00e0m r\u00f5 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p t\u1ef1 kh\u1eafc ph\u1ee5c tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf. T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>","protected":false},"author":1,"featured_media":21818,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[253],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/21060"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=21060"}],"version-history":[{"count":2,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/21060\/revisions"}],"predecessor-version":[{"id":21552,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/21060\/revisions\/21552"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/21818"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=21060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=21060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=21060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}