{"id":939,"date":"2024-07-26T15:32:37","date_gmt":"2024-07-26T08:32:37","guid":{"rendered":"https:\/\/bacte.vn\/de-xuat-ap-thue-gtgt-5-voi-phan-bon-lam-nong-nghi-truong\/"},"modified":"2025-09-17T14:34:50","modified_gmt":"2025-09-17T07:34:50","slug":"de-xuat-ap-thue-gtgt-5-voi-phan-bon-lam-nong-nghi-truong","status":"publish","type":"post","link":"https:\/\/bacte.vn\/en\/de-xuat-ap-thue-gtgt-5-voi-phan-bon-lam-nong-nghi-truong\/","title":{"rendered":"\u0110\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf GTGT 5% v\u1edbi ph\u00e2n b\u00f3n l\u00e0m ‘n\u00f3ng’ ngh\u1ecb tr\u01b0\u1eddng"},"content":{"rendered":"

“Kh\u00f4ng n\u00ean thu c\u1ee7a ng\u01b0\u1eddi ngh\u00e8o tr\u1ea3 cho ng\u01b0\u1eddi gi\u00e0u”<\/h2>\n

\u0110\u1ea1i bi\u1ec3u (\u0110B) Tr\u1ea7n Th\u1ecb Thanh H\u01b0\u01a1ng (\u0111o\u00e0n An Giang) cho bi\u1ebft theo kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, ph\u00e2n b\u00f3n l\u00e0 m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p n\u00ean nhi\u1ec1u n\u01b0\u1edbc \u01b0u \u0111\u00e3i ch\u00ednh s\u00e1ch h\u01a1n c\u00e1c m\u1eb7t h\u00e0ng th\u00f4ng th\u01b0\u1eddng. M\u1ef9, Th\u00e1i Lan, L\u00e0o, Myanmar\u2026 kh\u00f4ng thu thu\u1ebf\u00a0thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0(GTGT) v\u1edbi ph\u00e2n b\u00f3n. “B\u00e1o c\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1 n\u1ebfu t\u0103ng thu\u1ebf GTGT th\u00ec ri\u00eang m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n t\u0103ng thu 6.200 t\u1ec9 \u0111\u1ed3ng, ch\u01b0a n\u00f3i t\u1edbi c\u00e1c m\u1eb7t h\u00e0ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb n\u00f4ng nghi\u1ec7p. Ngu\u1ed3n thu n\u00e0y ph\u1ea3i ch\u0103ng thu t\u1eeb n\u00f4ng nghi\u1ec7p v\u00e0 n\u00f4ng d\u00e2n?”, \u0110B H\u01b0\u01a1ng n\u00eau.<\/p>\n

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\u0110\u1ea1i bi\u1ec3u Tr\u1ea7n V\u0103n L\u00e2m (\u0111o\u00e0n B\u1eafc Giang) ph\u00e1t bi\u1ec3u t\u1ea1i phi\u00ean th\u1ea3o lu\u1eadn ng\u00e0y 24.6<\/p>\n<\/figcaption>

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(GIA H\u00c2N)<\/p>\n<\/div>\n<\/figure>\n

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\"[B\u1ed9<\/a><\/div>
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B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc ph\u00e1t bi\u1ec3u t\u1ea1i phi\u00ean th\u1ea3o lu\u1eadn ng\u00e0y 24.6<\/p>\n<\/figcaption>

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(GIA H\u00c2N)<\/p>\n<\/div>\n<\/figure>\n

\u0110B Tr\u1ea7n V\u0103n L\u00e2m (\u0111o\u00e0n B\u1eafc Giang), \u1ee6y vi\u00ean \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch, cho r\u1eb1ng n\u00f4ng nghi\u1ec7p, n\u00f4ng d\u00e2n v\u00e0 n\u00f4ng th\u00f4n l\u00e0 khu v\u1ef1c v\u00f4 c\u00f9ng quan tr\u1ecdng, l\u00e0 tr\u1ee5 \u0111\u1ee1 khi n\u1ec1n kinh t\u1ebf v\u00e0 \u0111\u1ea5t n\u01b0\u1edbc kh\u00f3 kh\u0103n. Song \u0111\u00e2y c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng y\u1ebfu th\u1ebf trong kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c t\u0103ng thu\u1ebf GTGT s\u1ebd l\u00e0m t\u0103ng gi\u00e1 v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o, t\u0103ng chi ph\u00ed, gi\u00e1 th\u00e0nh, gi\u1ea3m t\u00ednh c\u1ea1nh tranh c\u1ee7a n\u00f4ng s\u1ea3n; gi\u1ea3m thu nh\u1eadp c\u1ee7a\u00a0n\u00f4ng d\u00e2n<\/a>, t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn khu v\u1ef1c n\u00f4ng th\u00f4n.<\/p>\n

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\u00d4ng L\u00e2m ph\u00e2n t\u00edch v\u1edbi ng\u00e2n s\u00e1ch, n\u1ebfu t\u0103ng thu\u1ebf GTGT 5%, ch\u1ec9 t\u00ednh ri\u00eang v\u1edbi ph\u00e2n b\u00f3n, t\u1ed5ng thu ng\u00e2n s\u00e1ch s\u1ebd t\u0103ng 6.200 t\u1ec9 \u0111\u1ed3ng. V\u1edbi doanh nghi\u1ec7p (DN), t\u0103ng thu\u1ebf GTGT 5% s\u1ebd gi\u00fap DN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o, t\u1eeb \u0111\u00f3 t\u0103ng s\u1ee9c c\u1ea1nh tranh v\u1edbi s\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u tr\u00ean s\u00e2n nh\u00e0. V\u1edbi n\u00f4ng d\u00e2n, 5% thu\u1ebf GTGT n\u00eau tr\u00ean s\u1ebd thu t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p. Th\u1ebf nh\u01b0ng n\u00f4ng nghi\u1ec7p c\u1ee7a VN ch\u1ee7 y\u1ebfu l\u00e0 s\u1ea3n xu\u1ea5t n\u00f4ng h\u1ed9, nh\u1ecf l\u1ebb, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n \u0111\u1ec3 kh\u1ea5u tr\u1eeb GTGT \u0111\u1ea7u v\u00e0o, n\u00ean h\u1ea7u nh\u01b0 to\u00e0n b\u1ed9 5% GTGT n\u00e0y s\u1ebd c\u1ea5u ph\u1ea7n v\u00e0o v\u00e0 l\u00e0m t\u0103ng gi\u00e1 th\u00e0nh n\u00f4ng s\u1ea3n; gi\u1ea3m c\u1ea1nh tranh, gi\u1ea3m thu nh\u1eadp.<\/p>\n

“Nh\u01b0 v\u1eady, t\u0103ng thu\u1ebf th\u00ec DN t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh, t\u0103ng l\u1ee3i nhu\u1eadn v\u00e0 ng\u00e2n s\u00e1ch t\u0103ng thu, nh\u01b0ng n\u00f4ng d\u00e2n thi\u1ec7t”, \u00f4ng L\u00e2m ch\u1ec9 ra. VN hi\u1ec7n c\u00f3 4 nh\u00e0 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n ch\u00ednh v\u00e0 \u0111\u00e3 h\u1ed9i nh\u1eadp ho\u00e0n to\u00e0n v\u1edbi qu\u1ed1c t\u1ebf. V\u00ec th\u1ebf, d\u00f9 trong n\u01b0\u1edbc s\u1ea3n xu\u1ea5t v\u1edbi gi\u00e1 th\u00e0nh bao nhi\u00eau, th\u00ec c\u0169ng ph\u1ea3i b\u00e1n s\u1ea3n ph\u1ea9m theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ebf gi\u1edbi. N\u1ebfu gi\u00e1 trong n\u01b0\u1edbc th\u1ea5p, DN s\u1eb5n s\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u1ec3 thu l\u1ee3i nhu\u1eadn t\u1ed1i \u0111a, ch\u1ee9 kh\u00f4ng th\u1ec3 \u0111\u00f2i h\u1ecfi DN hy sinh l\u1ee3i \u00edch ch\u00ednh \u0111\u00e1ng c\u1ee7a h\u1ecd. Trong khi \u0111\u00f3, ng\u01b0\u1eddi n\u00f4ng d\u00e2n lu\u00f4n ph\u1ea3i mua v\u1eadt t\u01b0 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ebf gi\u1edbi, c\u1ed9ng th\u00eam thu\u1ebf n\u1ebfu c\u00f3. Vi\u1ec7c t\u0103ng thu\u1ebf l\u00e0m t\u0103ng chi ph\u00ed \u0111\u1ea7u v\u00e0o c\u1ee7a n\u00f4ng nghi\u1ec7p l\u00e0 \u0111i\u1ec1u hi\u1ec3n nhi\u00ean.<\/p>\n

Theo \u00f4ng L\u00e2m, c\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 h\u1ed7 tr\u1ee3 DN trong n\u01b0\u1edbc c\u1ea1nh tranh v\u1edbi s\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u, “ch\u1ee9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i hy sinh l\u1ee3i \u00edch c\u1ee7a h\u00e0ng ch\u1ee5c tri\u1ec7u h\u1ed9 n\u00f4ng d\u00e2n”, kh\u00f4ng n\u00ean \u0111\u1ea9y tr\u00e1ch nhi\u1ec7m n\u00e0y cho n\u00f4ng nghi\u1ec7p, n\u00f4ng d\u00e2n v\u00e0 “kh\u00f4ng n\u00ean thu c\u1ee7a ng\u01b0\u1eddi ngh\u00e8o tr\u1ea3 cho ng\u01b0\u1eddi gi\u00e0u”. \u0110\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n t\u1ed1t nh\u1ea5t, \u00f4ng L\u00e2m g\u1ee3i \u00fd gi\u1ea3i ph\u00e1p \u0111\u01b0a c\u00e1c m\u1eb7t h\u00e0ng tr\u00ean v\u00e0o nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 0%. Khi \u1ea5y, DN s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ea7u v\u00e0o m\u00e0 kh\u00f4ng g\u00e2y thi\u1ec7t h\u1ea1i cho n\u00f4ng d\u00e2n. Nh\u01b0ng \u0111\u1ed5i l\u1ea1i, ng\u00e2n s\u00e1ch h\u1eb1ng n\u0103m ph\u1ea3i ho\u00e0n cho DN tr\u00ean 1.500 t\u1ec9 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 thu t\u1eeb c\u00e1c kh\u00e2u tr\u01b0\u1edbc.<\/p>\n

\u0110\u00e1nh gi\u00e1 t\u1eeb kh\u00eda c\u1ea1nh ng\u01b0\u1ee3c l\u1ea1i, \u0110B Tr\u1ecbnh Xu\u00e2n An (\u0111o\u00e0n \u0110\u1ed3ng Nai), \u1ee6y vi\u00ean \u1ee6y ban Qu\u1ed1c ph\u00f2ng v\u00e0 An ninh, nh\u00ecn nh\u1eadn vi\u1ec7c Ch\u00ednh ph\u1ee7 \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf GTGT 5% \u0111\u1ed1i v\u1edbi\u00a0ph\u00e2n b\u00f3n<\/a>\u00a0v\u00e0 c\u00e1c m\u1eb7t h\u00e0ng li\u00ean quan \u0111\u1ebfn n\u00f4ng nghi\u1ec7p l\u00e0 c\u00f3 c\u01a1 s\u1edf. Theo \u00f4ng, gi\u00e1 ph\u00e2n b\u00f3n t\u0103ng th\u1eddi gian qua kh\u00f4ng ph\u1ea3i do t\u0103ng thu\u1ebf, m\u00e0 do chi ph\u00ed \u0111\u1ea7u v\u00e0o, v\u1eadt t\u01b0 v\u00e0 m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 kh\u00e1c. Do \u0111\u00f3, c\u1ea7n \u0111\u00e1nh gi\u00e1 k\u1ef9 l\u01b0\u1ee1ng tr\u01b0\u1edbc nh\u1eadn \u0111\u1ecbnh “t\u0103ng thu\u1ebf GTGT 5% s\u1ebd khi\u1ebfn gi\u00e1 ph\u00e2n b\u00f3n t\u0103ng, ng\u01b0\u1eddi d\u00e2n kh\u00f4ng ch\u1ecbu n\u1ed5i”. B\u1edfi l\u1ebd, DN n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 5% thu\u1ebf GTGT s\u1ebd \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00eam, gi\u00e1 ph\u00e2n b\u00f3n trong n\u01b0\u1edbc c\u00f3 th\u1ec3 c\u1ea1nh tranh \u0111\u01b0\u1ee3c v\u1edbi gi\u00e1 nh\u1eadp kh\u1ea9u, \u0111\u1ed3ng ngh\u0129a ng\u01b0\u1eddi d\u00e2n \u0111\u01b0\u1ee3c l\u1ee3i ch\u1ee9 kh\u00f4ng ph\u1ea3i b\u1ecb thi\u1ec7t.<\/p>\n

\u00d4ng An c\u0169ng kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u01b0a ph\u00e2n b\u00f3n v\u00e0 c\u00e1c m\u1eb7t h\u00e0ng li\u00ean quan \u0111\u1ebfn n\u00f4ng nghi\u1ec7p v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t 0%. M\u1ee9c 0% ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi xu\u1ea5t kh\u1ea9u, kh\u00f4ng th\u1ec3 ph\u00e1 v\u1ee1 nguy\u00ean t\u1eafc c\u1ee7a th\u1ebf gi\u1edbi v\u00e0 b\u1ecf ng\u00e2n s\u00e1ch ra \u0111\u1ec3 l\u00e0m vi\u1ec7c n\u00e0y. \u00d4ng \u0111\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7 c\u1ea7n x\u00e2y d\u1ef1ng c\u00e1c ti\u00eau ch\u00ed, x\u00e1c \u0111\u1ecbnh r\u00f5 xem m\u1eb7t h\u00e0ng n\u00e0o thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, m\u1eb7t h\u00e0ng n\u00e0o l\u00e0 0%, m\u1eb7t h\u00e0ng n\u00e0o l\u00e0 5%, 10%…<\/p>\n

Gi\u1ea3i tr\u00ecnh cu\u1ed1i phi\u00ean th\u1ea3o lu\u1eadn, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc cho bi\u1ebft hi\u1ec7n c\u00f3 nhi\u1ec1u quan \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ph\u00e2n b\u00f3n kh\u00f4ng ch\u1ecbu thu\u1ebf, ho\u1eb7c ch\u1ecbu thu\u1ebf GTGT 5%. Th\u1ef1c t\u1ebf, lu\u1eadt Thu\u1ebf GTGT t\u1eeb n\u0103m 2008 – n\u0103m 2013 – 2014 t\u1eebng \u0111\u01b0a thu\u1ebf GTGT v\u1edbi ph\u00e2n b\u00f3n nh\u01b0ng sau \u0111\u00f3 b\u1ecf. C\u01a1 quan so\u1ea1n th\u1ea3o s\u1ebd \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e1c \u0111\u1ed9ng m\u1ed9t l\u1ea7n n\u1eefa \u0111\u1ec3 tr\u00ecnh Qu\u1ed1c h\u1ed9i v\u00e0o k\u1ef3 h\u1ecdp cu\u1ed1i n\u0103m nay. Theo \u00f4ng, hi\u1ec7n s\u1ea3n l\u01b0\u1ee3ng ph\u00e2n b\u00f3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc chi\u1ebfm t\u1ef7 l\u1ec7 73,3%, c\u00f2n nh\u1eadp kh\u1ea9u l\u00e0 26,7%, t\u1ee9c kho\u1ea3ng 4 tri\u1ec7u t\u1ea5n\/n\u0103m. Vi\u1ec7c \u00e1p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0y \u0111\u1ed1i v\u1edbi DN kh\u00f4ng g\u00e2y m\u1ea5t b\u00ecnh \u0111\u1eb3ng \u0111\u1ed1i v\u1edbi c\u00e1c DN nh\u1eadp kh\u1ea9u. N\u1ebfu t\u00ednh ho\u00e0n thu\u1ebf cho DN kho\u1ea3ng 1.500 t\u1ec9 \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng m\u1ed7i h\u1ed9 n\u00f4ng d\u00e2n 1 n\u0103m tr\u1ea3 th\u00eam 461.000 \u0111\u1ed3ng.<\/p>\n

Ngu\u1ed3n: https:\/\/thanhnien.vn\/<\/p>\n","protected":false},"excerpt":{"rendered":"

“Kh\u00f4ng n\u00ean thu c\u1ee7a ng\u01b0\u1eddi ngh\u00e8o tr\u1ea3 cho ng\u01b0\u1eddi gi\u00e0u” \u0110\u1ea1i bi\u1ec3u (\u0110B) Tr\u1ea7n Th\u1ecb Thanh H\u01b0\u01a1ng (\u0111o\u00e0n An Giang) cho bi\u1ebft theo kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, ph\u00e2n b\u00f3n l\u00e0 m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p n\u00ean nhi\u1ec1u n\u01b0\u1edbc \u01b0u \u0111\u00e3i ch\u00ednh s\u00e1ch h\u01a1n c\u00e1c m\u1eb7t h\u00e0ng th\u00f4ng th\u01b0\u1eddng. M\u1ef9, Th\u00e1i Lan, L\u00e0o,…<\/p>","protected":false},"author":1,"featured_media":2391,"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-939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-phan-bon"],"acf":[],"yoast_head":"\n\u0110\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf GTGT 5% v\u1edbi ph\u00e2n b\u00f3n l\u00e0m 'n\u00f3ng' ngh\u1ecb tr\u01b0\u1eddng - Bacteri<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bacte.vn\/en\/de-xuat-ap-thue-gtgt-5-voi-phan-bon-lam-nong-nghi-truong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf GTGT 5% v\u1edbi ph\u00e2n b\u00f3n l\u00e0m 'n\u00f3ng' ngh\u1ecb tr\u01b0\u1eddng - Bacteri\" \/>\n<meta property=\"og:description\" content=\"“Kh\u00f4ng n\u00ean thu c\u1ee7a ng\u01b0\u1eddi ngh\u00e8o tr\u1ea3 cho ng\u01b0\u1eddi gi\u00e0u” \u0110\u1ea1i bi\u1ec3u (\u0110B) Tr\u1ea7n Th\u1ecb Thanh H\u01b0\u01a1ng (\u0111o\u00e0n An Giang) cho bi\u1ebft theo kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, ph\u00e2n b\u00f3n l\u00e0 m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p n\u00ean nhi\u1ec1u n\u01b0\u1edbc \u01b0u \u0111\u00e3i ch\u00ednh s\u00e1ch h\u01a1n c\u00e1c m\u1eb7t h\u00e0ng th\u00f4ng th\u01b0\u1eddng. 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