{"id":8749,"date":"2024-03-29T15:32:14","date_gmt":"2024-03-29T08:32:14","guid":{"rendered":"https:\/\/ceco.com.vn\/?p=8749"},"modified":"2024-03-29T15:32:14","modified_gmt":"2024-03-29T08:32:14","slug":"ap-thue-gtgt-de-tao-canh-tranh-cong-bang-cho-phan-bon-noi","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/ap-thue-gtgt-de-tao-canh-tranh-cong-bang-cho-phan-bon-noi\/","title":{"rendered":"\u00c1p thu\u1ebf GTGT \u0111\u1ec3 t\u1ea1o c\u1ea1nh tranh c\u00f4ng b\u1eb1ng cho ph\u00e2n b\u00f3n n\u1ed9i"},"content":{"rendered":"
D\u1ef1 ki\u1ebfn, t\u1ea1i k\u1ef3 h\u1ecdp Qu\u1ed1c h\u1ed9i v\u00e0o th\u00e1ng 5 v\u00e0 th\u00e1ng 10 n\u0103m nay, k\u1ef3 v\u1ecdng d\u1ef1 th\u1ea3o Lu\u1eadt Gi\u00e1 tr\u1ecb gia t\u0103ng (s\u1eeda \u0111\u1ed5i) s\u1ebd \u0111\u01b0\u1ee3c th\u00f4ng qua v\u1edbi ch\u00ednh s\u00e1ch m\u1edbi cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc.<\/p>\n

B\u00e1o Ki\u1ec3m to\u00e1n \u0111\u00e3 c\u00f3 cu\u1ed9c trao \u0111\u1ed5i v\u1edbi TS. Ph\u00f9ng H\u00e0 – Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam xung quanh c\u00e2u chuy\u1ec7n thu\u1ebf GTGT cho ph\u00e2n b\u00f3n.<\/p>\n

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TS. Ph\u00f9ng H\u00e0 – Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam<\/i><\/figcaption><\/figure>\n

* Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 (Lu\u1eadt Thu\u1ebf 71) sau khi \u0111\u01b0\u1ee3c th\u1ef1c thi \u0111\u00e3 b\u1ed9c l\u1ed9 nh\u1eefng b\u1ea5t c\u1eadp h\u1ea1n ch\u1ebf g\u00ec, th\u01b0a \u00f4ng?<\/strong><\/i><\/p>\n

– Qua th\u1eddi gian th\u1ef1c hi\u1ec7n, Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Lu\u1eadt Thu\u1ebf 71) c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2015 \u0111\u00e3 \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng.<\/p>\n

B\u00ean c\u1ea1nh nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, qua tri\u1ec3n khai th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf GTGT c\u0169ng \u0111\u00e3 b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 t\u1ed3n t\u1ea1i, h\u1ea1n ch\u1ebf. C\u1ee5 th\u1ec3, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt 71 th\u00ec ph\u00e2n b\u00f3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh tr\u00ean, c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n \u0111\u00e3 g\u1eb7p m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n nh\u01b0: Do kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n ph\u1ea9m, khi\u1ebfn gi\u00e1 th\u00e0nh t\u0103ng v\u00e0 l\u1ee3i nhu\u1eadn gi\u1ea3m; b\u1ea5t l\u1ee3i trong c\u1ea1nh tranh v\u1edbi ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u0169ng kh\u00f4ng khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n \u0111\u1ea7u t\u01b0, mua s\u1eafm, s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n th\u1ebf h\u1ec7 m\u1edbi, ch\u1ea5t l\u01b0\u1ee3ng cao, h\u00e0m l\u01b0\u1ee3ng c\u00f4ng ngh\u1ec7 l\u1edbn.<\/p>\n

Th\u00eam n\u1eefa, theo Lu\u1eadt 71, ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u kh\u00f4ng c\u00f3 thu\u1ebf GTGT, \u0111i\u1ec1u n\u00e0y c\u00f3 l\u1ee3i cho c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t n\u01b0\u1edbc ngo\u00e0i khi xu\u1ea5t kh\u1ea9u ph\u00e2n b\u00f3n sang Vi\u1ec7t Nam v\u00e0 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc khi ph\u1ea3i g\u00e1nh ch\u1ecbu chi ph\u00ed thu\u1ebf GTGT.<\/p>\n

* \u00d4ng c\u00f3 th\u1ec3 \u0111\u01b0a ra m\u1ed9t v\u00e0i con s\u1ed1 (\u01b0\u1edbc t\u00ednh) \u0111\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c vi\u1ec7c \u201cl\u1ee3i b\u1ea5t c\u1eadp h\u1ea1i” c\u1ee7a Lu\u1eadt Thu\u1ebf 71?<\/strong><\/i><\/p>\n

– Theo Lu\u1eadt Thu\u1ebf 71, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o. T\u1eeb n\u0103m 2020 \u0111\u1ebfn nay c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u1ee7a Hi\u1ec7p h\u1ed9i ho\u1eb7c kh\u00f4ng t\u00ednh to\u00e1n ho\u1eb7c kh\u00f4ng c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u v\u1ec1 Hi\u1ec7p h\u1ed9i n\u00ean ch\u00fang t\u00f4i ch\u1ec9 c\u00f3 s\u1ed1 li\u1ec7u c\u1ee7a n\u0103m 2020 v\u1ec1 tr\u01b0\u1edbc.<\/p>\n

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S\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n NPK ch\u1ea5t l\u01b0\u1ee3ng cao c\u1ee7a C\u00f4ng ty CP Supe Ph\u1ed1t ph\u00e1t v\u00e0 H\u00f3a ch\u1ea5t L\u00e2m Thao. \u1ea2nh: Nguy\u1ec5n Duy\u00ean\u00a0<\/i><\/figcaption><\/figure>\n

C\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n c\u1ee7a T\u1eadp \u0111o\u00e0n H\u00f3a ch\u1ea5t Vi\u1ec7t Nam (bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t urea, DAP, supe l\u00e2n, l\u00e2n nung ch\u1ea3y, NPK) kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kho\u1ea3ng 400- 650 t\u1ef7 m\u1ed7i n\u0103m, hai doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n c\u1ee7a T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed t\u1eeb 500- 650 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m. C\u1ee5 th\u1ec3 h\u01a1n theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea c\u1ee7a T\u1eadp \u0111o\u00e0n H\u00f3a ch\u1ea5t Vi\u1ec7t Nam, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p n\u0103m 2018 c\u1ee7a m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb nh\u01b0 sau: C\u00f4ng ty CP Ph\u00e2n \u0111\u1ea1m v\u00e0 H\u00f3a ch\u1ea5t H\u00e0 B\u1eafc tr\u00ean 141 t\u1ef7 \u0111\u1ed3ng, C\u00f4ng ty C\u1ed5 ph\u1ea7n Supe Ph\u1ed1t ph\u00e1t v\u00e0 H\u00f3a ch\u1ea5t L\u00e2m Thao 142 t\u1ef7 \u0111\u1ed3ng, C\u00f4ng ty TNHH MTV \u0110\u1ea1m Ninh B\u00ecnh 113 t\u1ef7 \u0111\u1ed3ng,\u2026<\/p>\n

Theo s\u1ed1 li\u1ec7u c\u1ee7a T\u1ed5ng c\u00f4ng ty Ph\u00e2n b\u00f3n v\u00e0 H\u00f3a ch\u1ea5t D\u1ea7u kh\u00ed (PFCCCo), kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a PVFCCo n\u0103m 2016 l\u00e0 284 t\u1ef7; n\u0103m 2017 l\u00e0 371 t\u1ef7; n\u0103m 2018 l\u00e0 518 t\u1ef7; n\u0103m 2019 l\u00e0 358 t\u1ef7; n\u0103m 2020 l\u00e0 326 t\u1ef7.<\/p>\n

Theo m\u1ed9t c\u00f4ng b\u1ed1, \u01b0\u1edbc t\u00ednh quy m\u00f4 ng\u00e0nh ph\u00e2n b\u00f3n Vi\u1ec7t Nam \u1edf m\u1ee9c h\u00e0ng tr\u0103m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf to\u00e0n ng\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf m\u1ee9c 5% th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb to\u00e0n ng\u00e0nh g\u00e1nh ch\u1ecbu v\u00e0i ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

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Kho ph\u00e2n b\u00f3n t\u1ea1i T\u1ed5ng c\u00f4ng ty Ph\u00e2n b\u00f3n v\u00e0 H\u00f3a ch\u1ea5t D\u1ea7u kh\u00ed (PFCCCo). \u1ea2nh: \u0110\u1ea1m Ph\u00fa M\u1ef9.\u00a0<\/i><\/figcaption><\/figure>\n

* N\u1ebfu \u0111\u01b0a m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, theo \u00f4ng l\u00e0 bao nhi\u00eau % l\u00e0 h\u1ee3p l\u00fd?<\/strong><\/i><\/p>\n

\u0110\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u00e0nh s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh, b\u1ec1n v\u1eefng, t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 nh\u1eadp kh\u1ea9u, c\u1ea7n \u0111\u01b0a m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT sang m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf GTGT. V\u1ec1 \u0111\u1ec1 xu\u1ea5t t\u1ef7 l\u1ec7 bao nhi\u00eau % \u0111\u00e3 c\u00f3 nhi\u1ec1u cu\u1ed9c h\u1ed9i th\u1ea3o, h\u1ed9i ngh\u1ecb. Th\u00ed d\u1ee5 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ph\u00e2n b\u00f3n l\u00e0 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 0-5% v\u00e0 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t, ph\u00ea chu\u1ea9n.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft: Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf c\u0169ng cho th\u1ea5y m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n l\u00e0 m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p n\u00ean ch\u00ednh s\u00e1ch thu\u1ebf GTGT c\u1ee7a nhi\u1ec1u qu\u1ed1c gia \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo h\u01b0\u1edbng \u01b0u \u0111\u00e3i h\u01a1n so v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng th\u00f4ng th\u01b0\u1eddng kh\u00e1c. B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c ki\u1ebfn ngh\u1ecb c\u1ee7a Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam, c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n ph\u00e2n b\u00f3n sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT \u1edf m\u1ee9c 5%.<\/p>\n

* Th\u1eddi gian qua, Hi\u1ec7p h\u1ed9i c\u00f3 nh\u1eefng \u0111\u1ec1 xu\u1ea5t, ki\u1ebfn ngh\u1ecb g\u00ec \u0111\u1ec3 \u201cg\u1ee1 kh\u00f3\u201d cho doanh nghi\u1ec7p ph\u00e2n b\u00f3n v\u00e0 b\u00e0 con n\u00f4ng d\u00e2n?<\/strong><\/i><\/p>\n

– Nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng kh\u00f3 kh\u0103n, h\u1ea1n ch\u1ebf \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u00e0nh ph\u00e2n b\u00f3n, t\u1eeb n\u0103m 2015 \u0111\u1ebfn nay Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n ki\u1ebfn ngh\u1ecb Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam\u2026 v\u00e0 m\u1ed9t s\u1ed1 c\u01a1 quan kh\u00e1c v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt s\u1ed1 71, \u0111\u01b0a m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 0% ho\u1eb7c 5%. R\u1ea5t nhi\u1ec1u cu\u1ed9c h\u1ed9i th\u1ea3o, h\u1ed9i ngh\u1ecb v\u1ec1 Lu\u1eadt 71 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c; r\u1ea5t, r\u1ea5t nhi\u1ec1u b\u00e0i b\u00e1o, ph\u00f3ng s\u1ef1 tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt 71<\/p>\n

N\u0103m 2015, t\u1ea1i V\u0103n b\u1ea3n s\u1ed1 7050\/VPCP-KTTH ng\u00e0y 08 th\u00e1ng 9 n\u0103m 2015, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 \u00fd ki\u1ebfn \u201c\u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n, giao B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n n\u0103m 2015 \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i trong n\u0103m 2016\u201d.<\/p>\n

N\u0103m 2020, t\u1ea1i Th\u00f4ng b\u00e1o s\u1ed1 66\/TB-VPCP ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2020, V\u0103n ph\u00f2ng Ch\u00ednh \u0111\u00e3 th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u201cc\u00e1c b\u1ed9, ng\u00e0nh kh\u1ea9n tr\u01b0\u01a1ng \u0111\u1ec1 xu\u1ea5t, tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00e1c g\u00f3i ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 v\u1ec1 t\u00edn d\u1ee5ng, thu\u1ebf, xu\u1ea5t kh\u1ea9u v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, k\u1ec3 c\u1ea3 c\u00e1c gi\u1ea3i ph\u00e1p theo quy \u0111\u1ecbnh ph\u1ea3i b\u00e1o c\u00e1o U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ho\u1eb7c Qu\u1ed1c h\u1ed9i n\u1ebfu th\u1ea5y th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft\u201d. Th\u1ef1c hi\u1ec7n ch\u1ec9 \u0111\u1ea1o n\u00eau tr\u00ean c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 V\u0103n b\u1ea3n s\u1ed1 299\/HHPBVN ng\u00e0y 03 th\u00e1ng 3 n\u0103m 2020 ki\u1ebfn ngh\u1ecb B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam, tr\u01b0\u1edbc \u0111\u1ea5y l\u00e0 v\u0103n b\u1ea3n g\u1eedi T\u1ed5 c\u00f4ng t\u00e1c c\u1ee7a Th\u1ee7 t\u01b0\u1edbng, B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i \u0111\u1ec3 c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i Lu\u1eadt s\u1ed1 71\/2014\/QH13.<\/p>\n

Xin c\u1ea3m \u01a1n \u00f4ng!<\/strong><\/i><\/p>\n

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Theo s\u1ed1 li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c H\u1ea3i quan Vi\u1ec7t Nam, trong n\u0103m 2023, m\u1ee9c nh\u1eadp kh\u1ea9u ph\u00e2n b\u00f3n c\u1ee7a c\u1ea3 n\u01b0\u1edbc \u0111\u1ea1t g\u1ea7n 4,12 tri\u1ec7u t\u1ea5n, tr\u1ecb gi\u00e1 tr\u00ean 1,41 t\u1ef7 USD, t\u0103ng 21,3% v\u1ec1 l\u01b0\u1ee3ng v\u00e0 gi\u1ea3m 12,8% v\u1ec1 tr\u1ecb gi\u00e1 so v\u1edbi n\u0103m 2022. Gi\u00e1 trung b\u00ecnh nh\u1eadp ph\u00e2n b\u00f3n trong n\u0103m 2023 \u0111\u1ea1t 342,9 USD\/t\u1ea5n, gi\u1ea3m 28% so v\u1edbi n\u0103m 2022.<\/i><\/p>\n

Trong \u0111\u00f3, Trung Qu\u1ed1c v\u00e0 Nga l\u1ea7n l\u01b0\u1ee3t l\u00e0 2 th\u1ecb tr\u01b0\u1eddng \u0111\u1ee9ng \u0111\u1ea7u v\u1ec1 cung c\u1ea5p ph\u00e2n b\u00f3n cho Vi\u1ec7t Nam, chi\u1ebfm g\u1ea7n 60% t\u1ed5ng l\u01b0\u1ee3ng v\u00e0 kim ng\u1ea1ch nh\u1eadp kh\u1ea9u ph\u00e2n b\u00f3n c\u1ee7a n\u01b0\u1edbc ta.<\/i><\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n l\u00e0 m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p n\u00ean ch\u00ednh s\u00e1ch thu\u1ebf GTGT (ho\u1eb7c thu\u1ebf h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, thu\u1ebf b\u00e1n h\u00e0ng) c\u1ee7a nhi\u1ec1u n\u01b0\u1edbc \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo h\u01b0\u1edbng \u01b0u \u0111\u00e3i h\u01a1n so v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng th\u00f4ng th\u01b0\u1eddng kh\u00e1c. Ch\u00ednh ph\u1ee7 nhi\u1ec1u n\u01b0\u1edbc \u0111\u00e3 th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tr\u00ean c\u00e1c ph\u01b0\u01a1ng di\u1ec7n kh\u00e1c nhau nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n ng\u00e0nh ph\u00e2n b\u00f3n, trong \u0111\u00f3 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 v\u1ec1 thu\u1ebf c\u0169ng l\u00e0 c\u00f4ng c\u1ee5 th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c n\u01b0\u1edbc s\u1eed d\u1ee5ng.<\/i><\/p>\n

T\u1ea1i Trung Qu\u1ed1c, m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n hi\u1ec7n \u1edf m\u1ee9c 11% v\u00e0 \u0111ang \u0111\u1ec1 xu\u1ea5t gi\u1ea3m xu\u1ed1ng m\u1ee9c 9%, trong khi Nga \u00e1p m\u1ee9c thu\u1ebf 20% \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng n\u00e0y.<\/i><\/p>\n

Vi\u1ec7c c\u00e1c n\u01b0\u1edbc \u0111\u01b0a ph\u00e2n b\u00f3n v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf GTGT l\u1ea1i gi\u00fap doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o khi xu\u1ea5t kh\u1ea9u sang Vi\u1ec7t Nam. Ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam l\u1ea1i kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111i\u1ec1u ki\u1ec7n h\u1ea1 gi\u00e1 b\u00e1n v\u00e0 c\u1ea1nh tranh kh\u00f4ng c\u00f4ng b\u1eb1ng v\u1edbi ph\u00e2n b\u00f3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/i><\/p>\n

Trong khi \u0111\u00f3, t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n b\u00f3n kh\u00f4ng n\u1eb1m trong danh s\u00e1ch h\u00e0ng h\u00f3a \u201c\u0111\u01b0\u1ee3c\u201d ch\u1ecbu thu\u1ebf GTGT, theo Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2014 (Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014).<\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

 <\/p>\n<\/section>\n

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Ngu\u1ed3n:baokiemtoan.vn<\/a><\/div>\n
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D\u1ef1 ki\u1ebfn, t\u1ea1i k\u1ef3 h\u1ecdp Qu\u1ed1c h\u1ed9i v\u00e0o th\u00e1ng 5 v\u00e0 th\u00e1ng 10 n\u0103m nay, k\u1ef3 v\u1ecdng d\u1ef1 th\u1ea3o Lu\u1eadt Gi\u00e1 tr\u1ecb gia t\u0103ng (s\u1eeda \u0111\u1ed5i) s\u1ebd \u0111\u01b0\u1ee3c th\u00f4ng qua v\u1edbi ch\u00ednh s\u00e1ch m\u1edbi cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc. B\u00e1o Ki\u1ec3m to\u00e1n \u0111\u00e3 c\u00f3 cu\u1ed9c trao \u0111\u1ed5i v\u1edbi TS. Ph\u00f9ng […]<\/p>","protected":false},"author":1,"featured_media":8750,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56,7],"tags":[],"class_list":["post-8749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-bon","category-tin-tuc-nganh"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/8749"}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=8749"}],"version-history":[{"count":1,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/8749\/revisions"}],"predecessor-version":[{"id":8751,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/8749\/revisions\/8751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/8750"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=8749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=8749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}