{"id":925,"date":"2024-07-26T15:32:37","date_gmt":"2024-07-26T08:32:37","guid":{"rendered":"https:\/\/bacte.vn\/ap-thue-gia-tri-gia-tang-nganh-phan-bon-ve-dau\/"},"modified":"2025-09-17T14:04:16","modified_gmt":"2025-09-17T07:04:16","slug":"ap-thue-gia-tri-gia-tang-nganh-phan-bon-ve-dau","status":"publish","type":"post","link":"https:\/\/bacte.vn\/en\/ap-thue-gia-tri-gia-tang-nganh-phan-bon-ve-dau\/","title":{"rendered":"\u00c1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u00e0nh Ph\u00e2n b\u00f3n v\u1ec1 \u0111\u00e2u?"},"content":{"rendered":"
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Nhi\u1ec1u b\u1ea5t c\u1eadp khi\u1ebfn doanh nghi\u1ec7p b\u1ecb thi\u1ec7t th\u00f2i<\/b><\/p>\n

M\u1ed9t c\u00e2u chuy\u1ec7n “n\u00f3ng” \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf n\u00f4ng nghi\u1ec7p trong n\u01b0\u1edbc v\u1ec1 D\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i cho \u00fd ki\u1ebfn t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 7 \u0111ang di\u1ec5n ra v\u00e0 th\u00f4ng qua t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 8 (di\u1ec5n ra v\u00e0o th\u00e1ng 10\/2024).<\/p>\n

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Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh n\u00e0y, c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh n\u00e0y do doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf VAT \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, l\u1ee3i nhu\u1eadn gi\u1ea3m.<\/div>\n<\/div>\n

Theo \u0111\u00f3, t\u1ea1i d\u1ef1 th\u1ea3o n\u00e0y, ph\u00e2n b\u00f3n \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf) sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (thu\u1ebf VAT), v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>\n

Ch\u00fang ta \u0111\u1ec1u bi\u1ebft,\u00a0m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u201ckh\u00f4ng ch\u1ecbu thu\u1ebf VAT\u201d theo Lu\u1eadt s\u1ed1 71. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p ph\u00e2n b\u00f3n kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o l\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, \u0111\u1ea7u t\u01b0 cho s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n. Ch\u00ednh v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00ean c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, t\u00e1c \u0111\u1ed9ng \u0111\u1ea9y gi\u00e1 ph\u00e2n b\u00f3n l\u00ean.<\/p>\n

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\u00c1p thu\u1ebf VAT 5% \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd t\u1ea1o b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd cho ng\u00e0nh ph\u00e2n b\u00f3n<\/p>\n<\/div>\n<\/div>\n

Trong khi \u0111\u00f3, v\u1eadt t\u01b0 chi\u1ebfm kho\u1ea3ng 40-60% gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p v\u00e0 c\u0169ng l\u00e0 \u0111\u1ea7u v\u00e0o thi\u1ebft y\u1ebfu kh\u00f4ng th\u1ec3 thi\u1ebfu n\u00ean ch\u1eafc ch\u1eafn s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 ng\u01b0\u1eddi n\u00f4ng d\u00e2n l\u00e0m ra. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf VAT th\u00ec gi\u00e1 th\u00e0nh gi\u1ea3m xu\u1ed1ng. Gi\u00e1 th\u00e0nh ph\u00e2n b\u00f3n t\u0103ng khi\u1ebfn ng\u01b0\u1eddi n\u00f4ng d\u00e2n ph\u1ea3i ch\u1ecbu. Chia s\u1ebb v\u1edbi b\u00e1o gi\u1edbi v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng Nguy\u1ec5n Tr\u00ed Ng\u1ecdc – Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam cho bi\u1ebft, g\u1ea7n 10 n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf VAT \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n, ng\u00e0nh n\u00f4ng nghi\u1ec7p thi\u1ec7t \u0111\u01a1n, thi\u1ec7t k\u00e9p. \u0110\u00e3 \u0111\u1ebfn l\u00fac kh\u00f4ng th\u1ec3 kh\u00f4ng s\u1eeda \u0111\u1ed5i vi\u1ec7c t\u00ednh ph\u00e2n b\u00f3n v\u00e0o nh\u00f3m kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111ang quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt 71 b\u1edfi c\u00e1c b\u1ea5t c\u1eadp \u0111\u00e3 l\u1ed9 r\u00f5 trong 10 n\u0103m qua.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, gi\u00e1 th\u00e0nh ph\u00e2n b\u00f3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc t\u0103ng g\u00e2y b\u1ea5t l\u1ee3i trong c\u1ea1nh tranh v\u1edbi s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u. B\u1ee9c tranh ti\u00eau th\u1ee5 ph\u00e2n b\u00f3n m\u1ed7i n\u0103m c\u00f3 th\u1ec3 ph\u00e1c ho\u1ea1 nh\u01b0 sau: ng\u00e0nh n\u00f4ng nghi\u1ec7p ti\u00eau th\u1ee5 11-12 tri\u1ec7u t\u1ea5n ph\u00e2n b\u00f3n, trong \u0111\u00f3, s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc kho\u1ea3ng 8 tri\u1ec7u t\u1ea5n, c\u00f2n l\u1ea1i nh\u1eadp kh\u1ea9u, v\u00ec c\u00f3 nh\u1eefng s\u1ea3n ph\u1ea9m Vi\u1ec7t Nam ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.<\/p>\n

\u0110\u00e1ng n\u00f3i, khi nh\u1eadp kh\u1ea9u th\u00ec g\u00e2y c\u1ea1nh tranh b\u1ea5t b\u00ecnh \u0111\u1eb3ng, doanh nghi\u1ec7p c\u00e1c n\u01b0\u1edbc ch\u1ecbu thu\u1ebf VAT n\u00ean \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, do \u0111\u00f3, gi\u00e1 nh\u1eadp v\u00e0o th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y g\u00e2y n\u00ean “thi\u1ec7t \u0111\u01a1n thi\u1ec7t k\u00e9p”.<\/p>\n

N\u1ebfu \u00fd ki\u1ebfn t\u1ea1i\u00a0T\u1ecda \u0111\u00e0m \u201cS\u1eeda thu\u1ebf \u0111\u1ec3 th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p\u201d \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ng\u00e0y 14\/6, c\u00e1c chuy\u00ean gia cho r\u1eb1ng,\u00a0gi\u00e1 th\u00e0nh ph\u00e2n b\u00f3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc t\u0103ng c\u0169ng l\u00e0 nguy\u00ean nh\u00e2n g\u00e2y ra b\u1ea5t l\u1ee3i trong c\u1ea1nh tranh v\u1edbi s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u. Theo Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n Vi\u1ec7t Nam, m\u1ed7i n\u0103m ng\u00e0nh n\u00f4ng nghi\u1ec7p ti\u00eau th\u1ee5 11 – 12 tri\u1ec7u t\u1ea5n ph\u00e2n b\u00f3n, trong \u0111\u00f3 c\u00e1c s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc kho\u1ea3ng 8 tri\u1ec7u t\u1ea5n, c\u00f2n l\u1ea1i nh\u1eadp kh\u1ea9u, c\u00f3 nh\u1eefng s\u1ea3n ph\u1ea9m bu\u1ed9c ph\u1ea3i nh\u1eadp kh\u1ea9u do Vi\u1ec7t Nam ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c. Trong khi s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c n\u01b0\u1edbc kh\u00e1c v\u1eabn ch\u1ecbu thu\u1ebf VAT gi\u00e1 nh\u1eadp v\u00e0o th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/p>\n

C\u00f2n theo \u00f4ng Nguy\u1ec5n Ho\u00e0ng Trung, Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c CTCP DAP – Vinachem, vi\u1ec7c kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c thu\u1ebf VAT \u0111\u00e3 l\u00e0m t\u0103ng chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00ean kho\u1ea3ng 7 – 8% m\u1ed7i n\u0103m, \u01b0\u1edbc t\u00ednh m\u1ed7i n\u0103m m\u1ea5t kho\u1ea3ng 100 t\u1ef7 \u0111\u1ed3ng. T\u00ecnh tr\u1ea1ng n\u00e0y k\u00e9o d\u00e0i su\u1ed1t 10 n\u0103m, khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

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“Vi\u1ec7c kh\u00f4ng \u00e1p thu\u1ebf VAT \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o cho nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c v\u00e0 d\u1ecbch v\u1ee5, d\u1eabn \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u0103ng cao, \u0111\u1ea9y gi\u00e1 ph\u00e2n b\u00f3n cho n\u00f4ng d\u00e2n l\u00ean cao. H\u01a1n th\u1ebf n\u1eefa, c\u00e1c doanh nghi\u1ec7p ph\u00e2n b\u00f3n n\u1ed9i \u0111\u1ecba m\u1ea5t l\u1ee3i th\u1ebf c\u1ea1nh tranh so v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, v\u1ed1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf n\u01b0\u1edbc xu\u1ea5t x\u1ee9”, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng – nguy\u00ean V\u1ee5 tr\u01b0\u1edfng V\u1ee5 qu\u1ea3n l\u00fd Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) cho bi\u1ebft.<\/p>\n

Chuy\u00ean gia kinh t\u1ebf, TS. V\u0169 \u0110\u00ecnh \u00c1nh c\u0169ng \u0111\u00e1nh gi\u00e1, u\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh ph\u00e2n b\u00f3n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi\u1ebfn kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p ph\u00e2n b\u00f3n ch\u1ecbu thi\u1ec7t v\u00ec to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 n\u1ec1n n\u00f4ng nghi\u1ec7p, ng\u01b0\u1eddi n\u00f4ng d\u00e2n c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng do ph\u1ea3i mua ph\u00e2n b\u00f3n v\u1edbi gi\u00e1 cao h\u01a1n 5 – 8% do doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n m\u1ed9t ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ch\u1ec9 ph\u00ed s\u1ea3n xu\u1ea5t.<\/p>\n

\u00c1p d\u1ee5ng thu\u1ebf VAT 5% mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho ng\u00e0nh ph\u00e2n b\u00f3n<\/b><\/p>\n

C\u00f3 th\u1ec3 th\u1ea5y, Lu\u1eadt s\u1ed1 71 \u0111\u00e3 n\u1ea3y sinh nhi\u1ec1u b\u1ea5t c\u1eadp, kh\u00f3 kh\u0103n cho n\u00f4ng nghi\u1ec7p – ng\u00e0nh gi\u1eef vai tr\u00f2 b\u1ec7 \u0111\u1ee1 c\u1ee7a n\u1ec1n kinh t\u1ebf, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng to\u00e0n c\u1ea7u. M\u1edbi \u0111\u00e2y, nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf \u0111\u01b0a ra quan \u0111i\u1ec3m c\u1ee7a m\u00ecnh v\u00e0 b\u1ea3n th\u00e2n doanh nghi\u1ec7p ki\u1ebfn ngh\u1ecb Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 s\u1edbm xem x\u00e9t, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh, chuy\u1ec3n m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 5% .<\/p>\n

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T\u00ednh t\u1edbi th\u1eddi \u0111i\u1ec3m n\u00e0y, Vi\u1ec7t Nam c\u00f3 v\u00e0i tr\u0103m nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n c\u00e1c lo\u1ea1i t\u1eeb nh\u1ecf cho t\u1edbi l\u1edbn, r\u1ea5t l\u1edbn. \u0110\u1ea5y l\u00e0 th\u1ef1c t\u1ebf t\u1ea1o ra s\u1ea3n l\u01b0\u1ee3ng ph\u00e2n b\u00f3n c\u00e1c lo\u1ea1i v\u00e0i tr\u0103m tri\u1ec7u t\u1ea5n. Trong n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng h\u00e0ng n\u0103m v\u00e0o kho\u1ea3ng 11-12 tri\u1ec7u t\u1ea5n ph\u00e2n b\u00f3n c\u00e1c lo\u1ea1i. Con s\u1ed1 n\u00e0y \u0111\u1ec3 n\u00f3i l\u00ean r\u1eb1ng, ph\u00e2n b\u00f3n l\u00e0 h\u00e0ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, m\u00e0 n\u00f4ng nghi\u1ec7p trong ch\u00ednh s\u00e1ch c\u1ee7a c\u00e1c qu\u1ed1c gia coi m\u1eb7t h\u00e0ng l\u00e0 m\u1eb7t h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c \u01b0u ti\u00ean kh\u00e1c v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng ho\u00e1 kh\u00e1c.<\/div>\n<\/div>\n

Theo \u0111\u00f3, c\u00e1c chuy\u00ean gia, doanh nghi\u1ec7p cho r\u1eb1ng, vi\u1ec7c ban h\u00e0nh quy \u0111\u1ecbnh \u0111\u00f3 s\u1ebd th\u00e1o g\u1ee1 \u0111\u01b0\u1ee3c nh\u1eefng b\u1ea5t c\u1eadp, kh\u00f3 kh\u0103n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ng\u00e0nh ph\u00e2n b\u00f3n. B\u00ean c\u1ea1nh \u0111\u00f3, th\u00f4ng qua \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf VAT s\u1ebd gi\u00fap \u0111\u01a1n v\u1ecb trong ng\u00e0nh n\u00e2ng cao n\u1ed9i l\u1ef1c, chia s\u1ebb v\u1edbi ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 gi\u1ea3m gi\u00e1 b\u00e1n th\u00f4ng qua h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Ch\u01b0a h\u1ebft, quy \u0111\u1ecbnh \u0111\u00f3 s\u1ebd gi\u00fap cho n\u00f4ng d\u00e2n ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u1ea7u v\u00e0o, n\u00e2ng cao hi\u1ec7u qu\u1ea3 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, canh t\u00e1c. \u0110\u1eb7c bi\u1ec7t, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n ch\u1ea5t l\u01b0\u1ee3ng cao, ph\u00e2n b\u00f3n th\u1ebf h\u1ec7 m\u1edbi.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m n\u00e0y, \u00f4ng Ph\u1ee5ng c\u0169ng cho r\u1eb1ng, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf VAT 5% s\u1ebd mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho ng\u00e0nh ph\u00e2n b\u00f3n. Kh\u00f4ng ch\u1ec9 gi\u00fap\u00a0t\u0103ng thu ng\u00e2n s\u00e1ch \u0111\u1ed1i v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u m\u00e0 gi\u00fap n\u00f4ng d\u00e2n c\u00f3 c\u01a1 h\u1ed9i y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u00e1n gi\u00e1 m\u1edbi th\u1ea5p h\u01a1n, y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u00e2n b\u00f3n th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc \u0111\u00fang theo Lu\u1eadt, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o c\u1ea7n h\u1ea1 m\u1eb7t b\u1eb1ng gi\u00e1 b\u00e1n. “Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf VAT 5% \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd t\u1ea1o b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd cho ng\u00e0nh ph\u00e2n b\u00f3n, mang l\u1ea1i l\u1ee3i \u00edch cho c\u1ea3 doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u00f4ng d\u00e2n v\u00e0 n\u1ec1n kinh t\u1ebf”, \u00f4ng Ph\u1ee5ng nh\u1ea5n m\u1ea1nh.<\/p>\n

\u0110\u1ed3ng th\u1eddi, chuy\u00ean gia t\u00e0i ch\u00ednh n\u00e0y c\u0169ng chia s\u1ebb th\u00eam, Trung Qu\u1ed1c \u00e1p d\u1ee5ng hai thu\u1ebf su\u1ea5t, thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u v\u00e0 thu\u1ebf su\u1ea5t t\u1ed1i \u0111a n\u00ean m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n ch\u1ecbu thu\u1ebf su\u1ea5t 11%, Nga \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e2n b\u00f3n 20%. Ph\u00e2n b\u00f3n l\u00e0m t\u1eeb nguy\u00ean li\u1ec7u h\u00f3a th\u1ea1ch nh\u01b0 d\u1ea7u m\u1ecf, d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean qua qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn ph\u1ee9c t\u1ea1p th\u00ec vi\u1ec7c \u00e1p thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u1ea3 ng\u00e0nh c\u00f4ng nghi\u1ec7p ph\u00eda sau. Th\u00e1i Lan, Malaysia, Singapore \u0111\u1ec1u \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ph\u00e2n b\u00f3n, kh\u00f4ng c\u00f3 n\u01b0\u1edbc n\u00e0o kh\u00f4ng \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e2n b\u00f3n nh\u01b0 Vi\u1ec7t Nam.<\/p>\n

C\u00e1c chuy\u00ean gia d\u1eabn ch\u1ee9ng th\u00eam, theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan, l\u01b0\u1ee3ng ph\u00e2n b\u00f3n c\u00e1c lo\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam (nh\u1ea5t l\u00e0 ur\u00ea) \u0111\u00e3 t\u0103ng kho\u1ea3ng 3 – 5 l\u1ea7n v\u00e0 li\u00ean t\u1ee5c t\u0103ng trong nh\u1eefng n\u0103m qua. M\u1ed9t ph\u1ea7n nguy\u00ean nh\u00e2n l\u00e0 do ph\u00e2n b\u00f3n ngo\u1ea1i nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb vi\u1ec7c c\u1eaft gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u \u1edf Vi\u1ec7t Nam theo cam k\u1ebft c\u1ee7a c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do. Do \u0111\u00f3, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111i\u1ec1u ki\u1ec7n h\u1ea1 gi\u00e1 b\u00e1n ph\u00e2n b\u00f3n \u0111\u1ec3 c\u1ea1nh tranh v\u1edbi ph\u00e2n b\u00f3n n\u1ed9i \u0111\u1ecba.<\/p>\n

Tr\u01b0\u1edbc t\u00ecnh h\u00ecnh \u0111\u00f3, r\u00f5 r\u00e0ng \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u00e0nh ph\u00e2n b\u00f3n, c\u1ea7n s\u1edbm s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh c\u1ee7a 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; \u0111\u01b0a ph\u00e2n b\u00f3n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT nh\u1eb1m t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh b\u00ecnh \u0111\u1eb3ng, s\u00f2ng ph\u1eb3ng gi\u1eefa c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u1edbi ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u…\u0111\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho\u00a0ng\u01b0\u1eddi n\u00f4ng d\u00e2n v\u00e0 ph\u00e1t tri\u1ec3n ng\u00e0nh n\u00f4ng nghi\u1ec7p.<\/p>\n

Trung Qu\u1ed1c, Nga l\u00e0 ‘\u00f4ng tr\u00f9m’ xu\u1ea5t kh\u1ea9u ph\u00e2n b\u00f3n sang Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e2y m\u1edbi l\u00e0 ‘m\u1ecf v\u00e0ng m\u1edbi n\u1ed5i’: gi\u00e1 si\u00eau r\u1ebb, Vi\u1ec7t Nam t\u0103ng nh\u1eadp h\u01a1n 81.000%<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
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Theo Kate Tr\u1ea7n<\/p>\n

VTV<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Nhi\u1ec1u b\u1ea5t c\u1eadp khi\u1ebfn doanh nghi\u1ec7p b\u1ecb thi\u1ec7t th\u00f2i M\u1ed9t c\u00e2u chuy\u1ec7n “n\u00f3ng” \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf n\u00f4ng nghi\u1ec7p trong n\u01b0\u1edbc v\u1ec1 D\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i cho \u00fd ki\u1ebfn t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 7 \u0111ang di\u1ec5n ra v\u00e0 th\u00f4ng qua t\u1ea1i k\u1ef3 h\u1ecdp…<\/p>","protected":false},"author":1,"featured_media":2382,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[28],"tags":[],"class_list":["post-925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-phan-bon"],"acf":[],"yoast_head":"\n\u00c1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u00e0nh Ph\u00e2n b\u00f3n v\u1ec1 \u0111\u00e2u? 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