{"id":3816,"date":"2024-02-17T17:44:52","date_gmt":"2024-02-17T10:44:52","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3816"},"modified":"2024-02-19T16:58:02","modified_gmt":"2024-02-19T09:58:02","slug":"25-dau-hieu-doanh-nghiep-co-rui-ro-ve-hoa-don-hoan-thue","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/25-dau-hieu-doanh-nghiep-co-rui-ro-ve-hoa-don-hoan-thue\/","title":{"rendered":"25 d\u1ea5u hi\u1ec7u doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 gian l\u1eadn trong ho\u00e0n thu\u1ebf"},"content":{"rendered":"

Ngu\u1ed3n: Nghi\u1ec7p k\u1ebf to\u00e1n<\/span><\/i><\/p>\n

\"\"<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 ra 25 d\u1ea5u hi\u1ec7u doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n ho\u00e0n thu\u1ebf GTGT. \u0110\u00e2y l\u00e0 n\u1ed9i dung t\u1ea1i c\u00f4ng v\u0103n 1873\/TCT-TTKT n\u0103m 2022 v\u1ec1 t\u0103ng c\u01b0\u1eddng r\u00e0 so\u00e1t, ki\u1ec3m tra ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ed1ng gian l\u1eadn ho\u00e0n thu\u1ebf GTGT). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 25 d\u1ea5u hi\u1ec7u doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro m\u00e0 b\u1ea1n c\u1ea7n bi\u1ebft.<\/span><\/i><\/p>\n

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  1. Doanh nghi\u1ec7p \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt 2 l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 th\u00e1ng ho\u1eb7c thay \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed3ng th\u1eddi di chuy\u1ec3n \u0111\u1ecba ch\u1ec9 kinh doanh.<\/span><\/li>\n
  2. Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ea7n thay \u0111\u1ed5i tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c s\u1ed1 l\u1ea7n thay \u0111\u1ed5i kinh doanh t\u1eeb l\u1ea7n 2 trong n\u0103m.<\/span><\/li>\n
  3. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\u00a0 c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng c\u1ed1 \u0111\u1ecbnh (di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh nhi\u1ec1u l\u1ea7n trong 1-2 n\u0103m ho\u1ea1t \u0111\u1ed9ng).<\/span><\/li>\n
  4. Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh sau khi \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n
  5. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp do c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh c\u00f9ng tham gia g\u00f3p v\u1ed1n nh\u01b0 v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t.<\/span><\/li>\n
  6. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi do ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean gi\u00e1m \u0111\u1ed1c, \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 c\u00f4ng ty do c\u01a1 quan Thu\u1ebf \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh (c\u00f2n n\u1ee3 thu\u1ebf), <\/span>t\u1ea1m ng\u01b0ng kinh doanh<\/span> c\u00f3 th\u1eddi h\u1ea1n.<\/span><\/li>\n
  7. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp nhi\u1ec1u n\u0103m nh\u01b0ng kh\u00f4ng c\u00f3 c\u00f3 ph\u00e1t sinh doanh thu, sau \u0111\u00f3 b\u00e1n l\u1ea1i, chuy\u1ec3n nh\u01b0\u1ee3ng ng\u01b0\u1eddi kh\u00e1c.<\/span><\/li>\n
  8. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n nh\u01b0ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n.<\/span><\/li>\n
  9. Doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a b\u00e1n ra, mua v\u00e0o kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng v\u00f9ng.\u00a0<\/span><\/li>\n
  10. Doanh nghi\u1ec7p ch\u01b0a n\u1ed9p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo \u0111\u0103ng k\u00fd.<\/span><\/li>\n
  11. C\u00e1c doanh nghi\u1ec7p mua b\u00e1n, s\u00e1p nh\u1eadp gi\u00e1 tr\u1ecb d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n
  12. Doanh nghi\u1ec7p kinh doanh si\u00eau th\u1ecb (b\u00e1n l\u1ebb h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng, h\u00e0ng \u0111i\u1ec7n m\u00e1y), kinh doanh \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, kinh doanh v\u1eadn t\u1ea3i, v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, x\u0103ng d\u1ea7u, kinh doanh trong l\u0129nh v\u1ef1c khai th\u00e1c \u0111\u1ea5t \u0111\u00e1, c\u00e1t s\u1ecfi, kho\u00e1ng s\u1ea3n (than, cao lanh, qu\u1eb7ng s\u1eaft\u2026) n\u00f4ng l\u00e2m s\u1ea3n (d\u0103m g\u1ed7, g\u1ed7 v\u00e1n, g\u1ed7 thanh\u2026) c\u00f3 ph\u00e1t sinh ng\u00e0nh ngh\u1ec1 cho thu\u00ea nh\u00e2n c\u00f4ng (ph\u00e1t sinh l\u1edbn).\u00a0<\/span><\/li>\n
  13. Doanh thu cao \u0111\u1ed9t bi\u1ebfn, c\u1ee5 th\u1ec3: K\u1ef3 k\u00ea khai tr\u01b0\u1edbc doanh thu r\u1ea5t th\u1ea5p, x\u1ea5p x\u1ec9 b\u1eb1ng 0\u00a0 nh\u01b0ng k\u1ef3 sau t\u0103ng \u0111\u1ed9t bi\u1ebfn ( t\u1eeb 3 l\u1ea7n tr\u1edf l\u00ean doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc) nh\u01b0ng s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p\u00a0 th\u1ea5p (<1%\u00a0 doanh s\u1ed1 ph\u00e1t sinh trong k\u1ef3).<\/span><\/li>\n
  14. Doanh thu l\u1edbn nh\u01b0ng kho h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng ho\u1eb7c kh\u00f4ng c\u00f3 kho h\u00e0ng, kh\u00f4ng ph\u00e1t sinh chi ph\u00ed thu\u00ea kho.<\/span><\/li>\n
  15. Doanh thu k\u00ea khai h\u00e0ng n\u0103m ph\u00e1t sinh t\u1eeb tr\u00ean 1 t\u1ef7 nh\u01b0ng s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p th\u1ea5p d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng (1%).<\/span><\/li>\n
  16. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn (500-2000). S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n x\u00f3a b\u1ecf l\u1edbn b\u00ecnh qu\u00e2n chi\u1ebfm kho\u1ea3ng 20%\u00a0 s\u1ed1 h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng.\u00a0<\/span><\/li>\n
  17. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, TT 78\/2021\/TT-BTC c\u00f3 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1ea3m b\u1ea5t th\u01b0\u1eddng so v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng theo ngh\u1ecb \u0111\u1ecbnh\u00a0 51\/2010\/N\u0110-CP.<\/span><\/li>\n
  18. Doanh nghi\u1ec7p c\u00f3\/kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng\/ch\u1eadm b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
  19. Doanh nghi\u1ec7p c\u00f3 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n b\u00e1n ra, thu\u1ebf GTGT \u0111\u1ea7u ra b\u1eb1ng ho\u1eb7c ch\u00eanh l\u1ec7ch r\u1ea5t nh\u1ecf so v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n
  20. Doanh nghi\u1ec7p h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 mua v\u00e0o.<\/span><\/li>\n
  21. Doanh nghi\u1ec7p c\u00f3 doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o l\u1edbn nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u00e2m nhi\u1ec1u k\u1ef3.<\/span><\/li>\n
  22. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u1ea5t th\u1ea5p.<\/span><\/li>\n
  23. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd qua ng\u00e2n h\u00e0ng (ti\u1ec1n v\u00e0o v\u00e0 r\u00fat ra ngay trong ng\u00e0y).<\/span><\/li>\n
  24. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi quy m\u00f4 v\u00e0 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n
  25. M\u1ed9t c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean (ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt) th\u00e0nh l\u1eadp, \u0111i\u1ec1u h\u00e0nh nhi\u1ec1u doanh nghi\u1ec7p .<\/span><\/li>\n<\/ol>\n

    C\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, tr\u00e1nh vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 g\u1eb7p r\u1eafc r\u1ed1i v\u1edbi c\u01a1 quan Thu\u1ebf. C\u00e1c c\u01a1 quan Thu\u1ebf c\u0169ng c\u1ea7n t\u0103ng c\u01b0\u1eddng r\u00e0 so\u00e1t, ki\u1ec3m tra, x\u1eed l\u00fd k\u1ecbp th\u1eddi nh\u1eefng doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro, b\u1ea3o \u0111\u1ea3m thu ng\u00e2n s\u00e1ch, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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