{"id":2861,"date":"2023-11-16T07:38:46","date_gmt":"2023-11-16T07:38:46","guid":{"rendered":"https:\/\/hclegalcounsel.com\/?p=2861"},"modified":"2023-12-10T17:14:03","modified_gmt":"2023-12-10T17:14:03","slug":"ap-dung-thue-toi-thieu-toan-cau-viet-nam-duoc-loi-gi","status":"publish","type":"post","link":"https:\/\/hclegalcounsel.com\/en\/ap-dung-thue-toi-thieu-toan-cau-viet-nam-duoc-loi-gi\/","title":{"rendered":"\u00c1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, Vi\u1ec7t Nam \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec?"},"content":{"rendered":"
\u00c1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u mang l\u1ea1i cho Vi\u1ec7t Nam nh\u1eefng c\u01a1 h\u1ed9i m\u1edbi<\/h5><\/div>

Ngay nh\u1eefng th\u00e1ng \u0111\u1ea7u n\u0103m nay, th\u1ecb tr\u01b0\u1eddng M&A Vi\u1ec7t Nam \u0111\u00e3 s\u00f4i \u0111\u1ed9ng v\u1edbi nhi\u1ec1u th\u01b0\u01a1ng v\u1ee5 \u0111\u1ebfn t\u1eeb c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u1eabn n\u01b0\u1edbc ngo\u00e0i. Giai \u0111o\u1ea1n tr\u1ea7m l\u1eafng c\u1ee7a n\u1ec1n kinh t\u1ebf hi\u1ec7n \u0111\u01b0\u1ee3c xem l\u00e0 th\u1eddi \u0111i\u1ec3m \u201cv\u00e0ng\u201d \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh t\u1ed1t \u0111\u1ea9y m\u1ea1nh c\u00e1c th\u01b0\u01a1ng v\u1ee5.<\/p>\n<\/div>

<\/span><\/div>

Ng\u00e0y 28\/9, t\u1ea1i Phi\u00ean h\u1ecdp th\u1ee9 26 c\u1ee7a UBTVQH cho \u00fd ki\u1ebfn v\u1ec1 d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, c\u01a1 quan tr\u00ecnh v\u00e0 c\u01a1 quan th\u1ea9m tra \u0111\u1ec1u nh\u1ea5n m\u1ea1nh \u0111\u1ebfn s\u1ef1 c\u1ea7n thi\u1ebft ban h\u00e0nh Ngh\u1ecb quy\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a Vi\u1ec7t Nam v\u00e0 gi\u00fap c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i y\u00ean t\u00e2m v\u1ec1 m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Th\u1eeba \u1ee7y quy\u1ec1n c\u1ee7a Ch\u00ednh ph\u1ee7, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc tr\u00ecnh b\u00e0y T\u1edd tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7 n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft ban h\u00e0nh d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/p>\n

Theo \u0111\u00f3, ng\u00e0y 9\/7\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u1ee7a Nh\u00f3m c\u00e1c n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n v\u00e0 m\u1edbi n\u1ed5i h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi (G20) \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u1ec1 nguy\u00ean t\u1eafc Gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t nh\u1eb1m gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ee9c v\u1ec1 thu\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ed1 h\u00f3a n\u1ec1n kinh t\u1ebf, bao g\u1ed3m: Tr\u1ee5 c\u1ed9t th\u1ee9 nh\u1ea5t, ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ef1a tr\u00ean k\u1ef9 thu\u1eadt s\u1ed1. Tr\u1ee5 c\u1ed9t th\u1ee9 hai, \u0111\u1eb7t ra m\u1ee9c thu\u1ebf doanh nghi\u1ec7p t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15% \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia.<\/p>\n

Ng\u00e0y 16\/12\/2022, Di\u1ec5n \u0111\u00e0n h\u1ee3p t\u00e1c to\u00e0n c\u1ea7u v\u1ec1 BEPS \u0111\u00e3 c\u00f4ng b\u1ed1 c\u00f3 138 n\u01b0\u1edbc \u0111\u1ed3ng thu\u1eadn \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 Khung gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t n\u00eau tr\u00ean.<\/p>\n

Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean th\u1ee9 100 c\u1ee7a BEPS v\u00e0 kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1ea3o l\u01b0u v\u1ec1 n\u1ed9i dung n\u00e0y, n\u00ean l\u00e0 m\u1ed9t trong nh\u1eefng n\u01b0\u1edbc \u0111\u1ed3ng thu\u1eadn.<\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc kh\u1eb3ng \u0111\u1ecbnh, thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, kh\u00f4ng ph\u1ea3i l\u00e0 cam k\u1ebft qu\u1ed1c t\u1ebf, kh\u00f4ng b\u1eaft bu\u1ed9c c\u00e1c qu\u1ed1c gia ph\u1ea3i \u00e1p d\u1ee5ng.<\/p>\n

Tuy nhi\u00ean, n\u1ebfu Vi\u1ec7t Nam kh\u00f4ng \u00e1p d\u1ee5ng th\u00ec v\u1eabn ph\u1ea3i ch\u1ea5p nh\u1eadn vi\u1ec7c c\u00e1c qu\u1ed1c gia kh\u00e1c \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, c\u00f3 quy\u1ec1n thu thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng) m\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15%, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh, Vi\u1ec7t Nam c\u1ea7n kh\u1eb3ng \u0111\u1ecbnh \u00e1p d\u1ee5ng Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD) v\u1ec1 quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung v\u00e0 c\u00e1c n\u01b0\u1edbc c\u1ea7n quy \u0111\u1ecbnh trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt c\u1ee7a m\u00ecnh cho ph\u00f9 h\u1ee3p.<\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u mang l\u1ea1i cho Vi\u1ec7t Nam nh\u1eefng c\u01a1 h\u1ed9i m\u1edbi, c\u1ee5 th\u1ec3 nh\u01b0: T\u0103ng ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb ph\u1ea7n thu thu\u1ebf b\u1ed5 sung; T\u0103ng c\u01b0\u1eddng h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf; Gi\u1ea3m thi\u1ec3u hi\u1ec7n t\u01b0\u1ee3ng tr\u1ed1n thu\u1ebf, tr\u00e1nh thu\u1ebf, chuy\u1ec3n gi\u00e1, chuy\u1ec3n l\u1ee3i nhu\u1eadn.<\/p>\n<\/div>

X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2024<\/h5><\/div>

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc c\u0169ng n\u00eau m\u1ee5c \u0111\u00edch, quan \u0111i\u1ec3m x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n Ngh\u1ecb quy\u1ebft, qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n Ngh\u1ecb quy\u1ebft, b\u1ed1 c\u1ee5c v\u00e0 n\u1ed9i dung c\u01a1 b\u1ea3n c\u1ee7a d\u1ef1 \u00e1n Ngh\u1ecb quy\u1ebft.<\/p>\n

Theo \u0111\u00f3, m\u1ee5c \u0111\u00edch x\u00e2y d\u1ef1ng Ngh\u1ecb quy\u1ebft nh\u1eb1m x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2024. \u0110\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a Vi\u1ec7t Nam. T\u1ea1o m\u1ee9c \u0111\u1ed9 tin t\u01b0\u1edfng gi\u1eefa doanh nghi\u1ec7p v\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Th\u1ec3 hi\u1ec7n s\u1ef1 ti\u1ebfn b\u1ed9 v\u00e0 minh b\u1ea1ch trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 kinh doanh ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. Gi\u1eef nguy\u00ean c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/p>\n

D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u g\u1ed3m 9 \u0110i\u1ec1u quy \u0111\u1ecbnh v\u1ec1: Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh; Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef; Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n; Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u; Quy \u0111\u1ecbnh v\u1ec1 K\u00ea khai v\u00e0 N\u1ed9p thu\u1ebf; T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n; \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh.<\/p>\n<\/div>

Ban h\u00e0nh v\u0103n b\u1ea3n ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p FDI y\u00ean t\u00e2m v\u1ec1 m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam<\/h5><\/div>

Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o th\u1ea9m tra d\u1ef1 \u00e1n Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, Ch\u1ee7 nhi\u1ec7m \u1ee6y ban T\u00e0i ch\u00ednh, Ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i L\u00ea Quang M\u1ea1nh cho bi\u1ebft, tr\u00ean c\u01a1 s\u1edf T\u1edd tr\u00ecnh s\u1ed1 415\/TTr-CP ng\u00e0y 30\/8\/2023 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 d\u1ef1 \u00e1n Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, ng\u00e0y 14\/9\/2023, Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh, Ng\u00e2n s\u00e1ch \u0111\u00e3 t\u1ed5 ch\u1ee9c phi\u00ean h\u1ecdp \u0111\u1ec3 th\u1ea9m tra s\u01a1 b\u1ed9 n\u1ed9i dung n\u00e0y.<\/p>\n

V\u1ec1 s\u1ef1 c\u1ea7n thi\u1ebft ban h\u00e0nh Ngh\u1ecb quy\u1ebft, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Thu\u1ebf T\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u g\u1ecdi t\u1eaft l\u00e0 quy \u0111\u1ecbnh GloBE \u0111\u01b0\u1ee3c OECD \u0111\u1ec1 xu\u1ea5t v\u00e0 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024. Hi\u1ec7n nhi\u1ec1u n\u01b0\u1edbc \u0111\u00e3 n\u1ed9i lu\u1eadt h\u00f3a c\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024.<\/p>\n

N\u1ebfu Vi\u1ec7t Nam kh\u00f4ng n\u1ed9i lu\u1eadt h\u00f3a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, th\u00ec c\u00e1c n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1ebd \u0111\u01b0\u1ee3c thu kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung (cho \u0111\u1ee7 m\u1ee9c 15%) \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i\u00a0 t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf d\u01b0\u1edbi 15%.<\/p>\n

V\u00ec v\u1eady, \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m gi\u1eef quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch nh\u1ea5t tr\u00ed c\u1ea7n ban h\u00e0nh v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111\u1ec3 t\u1ea1o c\u01a1 s\u1edf cho c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a GloBE c\u00f3 th\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung v\u00e0 y\u00ean t\u00e2m v\u1ec1 m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<\/div>

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Trong b\u1ed1i c\u1ea3nh Ch\u00ednh ph\u1ee7 ch\u01b0a tri\u1ec3n khai k\u1ebf ho\u1ea1ch s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 quy \u0111\u1ecbnh v\u00e0o Lu\u1eadt c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, \u0111a s\u1ed1 \u00fd ki\u1ebfn trong Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch nh\u1ea5t tr\u00ed c\u1ea7n t\u1ea1m th\u1eddi ban h\u00e0nh Ngh\u1ecb quy\u1ebft (th\u00ed \u0111i\u1ec3m) c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u c\u1ee7a OECD tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh s\u1eeda Lu\u1eadt.<\/p>\n

\u0110\u1ed3ng th\u1eddi, \u0111\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7 b\u00e1o c\u00e1o r\u00f5 k\u1ebf ho\u1ea1ch, th\u1eddi gian s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 d\u1ef1 ki\u1ebfn v\u1ec1 th\u1eddi gian hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c n\u1ed9i dung v\u1ec1 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t trong Lu\u1eadt.<\/p>\n

Ch\u1ee7 nhi\u1ec7m \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch cho bi\u1ebft, v\u1ec1 h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n, Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt \u0111\u1ec3 \u201cs\u1eeda \u0111\u1ed5i, b\u00e3i b\u1ecf c\u00e1c th\u1ee9 thu\u1ebf\u201d v\u00e0 ban h\u00e0nh Ngh\u1ecb quy\u1ebft (th\u00ed \u0111i\u1ec3m) \u0111\u1ec3 \u201cth\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch m\u1edbi thu\u1ed9c th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u1ee7a Qu\u1ed1c h\u1ed9i nh\u01b0ng ch\u01b0a c\u00f3 lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt hi\u1ec7n h\u00e0nh\u201d.<\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u l\u00e0 m\u1ed9t n\u1ed9i dung ho\u00e0n to\u00e0n m\u1edbi, kh\u00e1c v\u1edbi c\u00e1c quy \u0111\u1ecbnh (v\u1ec1 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t) trong Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/p>\n

V\u00ec v\u1eady, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. Trong tr\u01b0\u1eddng h\u1ee3p ban h\u00e0nh Ngh\u1ecb quy\u1ebft th\u00ec t\u00ean g\u1ecdi c\u1ee7a Ngh\u1ecb quy\u1ebft ph\u1ea3i l\u00e0 Ngh\u1ecb quy\u1ebft th\u00ed \u0111i\u1ec3m.<\/p>\n

Ch\u00ednh ph\u1ee7 \u0111\u1ec1 ngh\u1ecb t\u00ean g\u1ecdi c\u1ee7a Ngh\u1ecb quy\u1ebft kh\u00f4ng c\u00f3 ch\u1eef \u201cth\u00ed \u0111i\u1ec3m\u201d \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ef1 ch\u1eafc ch\u1eafn cho v\u0103n b\u1ea3n \u0111\u1ea1t chu\u1ea9n khi OECD th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t. \u0110\u00e2y ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 v\u1ec1 h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n, \u0111a s\u1ed1 \u00fd ki\u1ebfn trong Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch nh\u1ea5t tr\u00ed v\u1edbi vi\u1ec7c kh\u00f4ng c\u00f3 ch\u1eef \u201cth\u00ed \u0111i\u1ec3m\u201d trong t\u00ean g\u1ecdi c\u1ee7a Ngh\u1ecb quy\u1ebft song v\u1ec1 b\u1ea3n ch\u1ea5t, Ngh\u1ecb quy\u1ebft n\u00e0y v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t Ngh\u1ecb quy\u1ebft th\u00ed \u0111i\u1ec3m, v\u1edbi quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng v\u00e0 k\u1ebft th\u00fac theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n

V\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c, v\u1edbi y\u00eau c\u1ea7u \u0111\u1eb7t ra c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024, d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft h\u01b0\u1edbng d\u1eabn th\u1eddi gian n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung l\u00e0 9 th\u00e1ng sau khi k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf (30\/9\/2025), quy \u0111\u1ecbnh c\u1ee7a GloBE l\u00e0 12 th\u00e1ng (31\/12\/2025).<\/p>\n

Theo \u0111\u00f3, v\u1ec1 c\u01a1 b\u1ea3n s\u1ebd \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 C\u01a1 quan so\u1ea1n th\u1ea3o tri\u1ec3n khai s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m 2024 ho\u1eb7c tr\u00ecnh Qu\u1ed1c h\u1ed9i ban h\u00e0nh Ngh\u1ecb quy\u1ebft theo quy tr\u00ecnh th\u1ee7 t\u1ee5c th\u00f4ng th\u01b0\u1eddng. Tuy nhi\u00ean, c\u00e1c n\u1ed9i dung d\u1ef1 th\u1ea3o l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i r\u00f5, b\u1ea3o \u0111\u1ea3m c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 chi ti\u1ebft.<\/p>\n

V\u00ec v\u1eady, \u0111\u1ec3 th\u1ec3 hi\u1ec7n quy\u1ebft t\u00e2m c\u1ee7a Vi\u1ec7t Nam trong vi\u1ec7c th\u1ef1c hi\u1ec7n thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, t\u1ea1o ni\u1ec1m tin cho c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, \u0111a s\u1ed1 \u00fd ki\u1ebfn trong Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch nh\u1ea5t tr\u00ed tr\u00ecnh Qu\u1ed1c h\u1ed9i b\u1ed5 sung v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh n\u0103m 2023 v\u00e0 tr\u00ecnh t\u1ea1i K\u1ef3 h\u1ecdp th\u00e1ng 10\/2023 theo quy tr\u00ecnh th\u1ee7 t\u1ee5c r\u00fat g\u1ecdn trong m\u1ed9t k\u1ef3 h\u1ecdp.<\/p>\n

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V\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft, T\u1edd tr\u00ecnh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft. Tuy nhi\u00ean, c\u00f2n thi\u1ebfu c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft v\u1ec1 c\u00f4ng t\u00e1c thu th\u1eadp, t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u h\u00e0ng n\u0103m li\u00ean quan \u0111\u1ebfn doanh thu, l\u1ee3i nhu\u1eadn,\u2026 c\u1ee7a t\u1ed5 ch\u1ee9c th\u00e0nh vi\u00ean c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c th\u00e0nh vi\u00ean t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00e1c T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia n\u1ed9i \u0111\u1ecba, l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u h\u00e0ng n\u0103m.<\/p>\n

\u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch \u0111\u1ec1 ngh\u1ecb C\u01a1 quan so\u1ea1n th\u1ea3o b\u00e1o c\u00e1o r\u00f5 th\u00eam v\u1ec1 vi\u1ec7c chu\u1ea9n b\u1ecb v\u00e0 tri\u1ec3n khai c\u00e1c n\u1ed9i dung n\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft cho vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft. Ngo\u00e0i ra, \u0111\u1ec1 ngh\u1ecb C\u01a1 quan so\u1ea1n th\u1ea3o kh\u1ea9n tr\u01b0\u01a1ng tham gia c\u00e1c Tho\u1ea3 thu\u1eadn \u0111a ph\u01b0\u01a1ng v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng c\u1ee7a OECD \u0111\u1ec3 c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn v\u00e0 khai th\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c t\u1eadp \u0111o\u00e0n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/p>\n

\u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch c\u0169ng th\u1ea9m tra m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee5 th\u1ec3 c\u1ee7a d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft, theo \u0111\u00f3, v\u1ec1 ph\u1ea1m vi thu thu\u1ebf,\u00a0\u1ee6y ban \u0111\u1ec1 ngh\u1ecb C\u01a1 quan so\u1ea1n th\u1ea3o c\u00e2n nh\u1eafc b\u1ed5 sung v\u00e0o d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 c\u00e1c Kho\u1ea3n thanh to\u00e1n ch\u1ecbu thu\u1ebf d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u\u00a0\u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf \u00e1p d\u1ee5ng ngay khi OECD cho ph\u00e9p th\u1ef1c hi\u1ec7n ho\u1eb7c c\u00f3 ph\u01b0\u01a1ng \u00e1n b\u1ed5 sung n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 c\u00e1c Kho\u1ea3n thanh to\u00e1n ch\u1ecbu thu\u1ebf d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u khi s\u1eeda Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m gi\u1eef quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a OECD.<\/p>\n

\u0110\u1ed1i v\u1edbi quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0110i\u1ec1u 2), Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban cho r\u1eb1ng, c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a OECD song ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3 \u0111\u1ec3 thu\u1eadn ti\u1ec7n trong tri\u1ec3n khai th\u1ef1c hi\u1ec7n.<\/p>\n

Vi\u1ec7c d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c n\u1ed9i dung li\u00ean quan, ch\u1ec9 d\u1eabn chi\u1ebfu \u0111\u1ebfn quy \u0111\u1ecbnh theo Quy \u0111\u1ecbnh GloBE s\u1ebd d\u1eabn \u0111\u1ebfn ch\u01b0a b\u1ea3o \u0111\u1ea3m t\u00ednh r\u00f5 r\u00e0ng, minh b\u1ea1ch, c\u1ee5 th\u1ec3 c\u1ee7a Ngh\u1ecb quy\u1ebft. Do \u0111\u00f3, \u0111\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7 c\u00e2n nh\u1eafc \u0111\u1ec3 n\u1ed9i lu\u1eadt h\u00f3a quy \u0111\u1ecbnh li\u00ean quan.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ed9i dung n\u00e0y trong d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft, T\u1edd tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7 c\u1ea7n b\u00e1o c\u00e1o, gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do \u0111\u1ed3ng th\u1eddi, c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb quy\u1ebft.<\/p>\n

V\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf, trong \u0110i\u1ec1u 4, \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o tr\u00ean c\u01a1 s\u1edf c\u00e1c Quy \u0111\u1ecbnh GloBe, c\u00e2n nh\u1eafc b\u1ed5 sung quy \u0111\u1ecbnh l\u00e0m r\u00f5 h\u01a1n v\u1ec1 kho\u1ea3n b\u1ed5 sung n\u00e0y. Ngo\u00e0i ra, tr\u00ean th\u1ef1c t\u1ebf s\u1ebd c\u00f3 nh\u1eefng kho\u1ea3n thu\u1ebf b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu th\u00eam theo n\u1ed9i lu\u1eadt th\u00f4ng qua c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 k\u00ea khai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc trong c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf. N\u1ed9i dung n\u00e0y c\u00f3 th\u1ec3 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft trong c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt (n\u1ebfu c\u1ea7n thi\u1ebft).<\/p>\n

V\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf (\u0110i\u1ec1u 6), \u0111\u1ec1 ngh\u1ecb C\u01a1 quan so\u1ea1n th\u1ea3o c\u00e2n nh\u1eafc b\u1ed5 sung \u0111i\u1ec1u kho\u1ea3n cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 tham v\u1ea5n v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u00f3 th\u1ec3 x\u1eed l\u00fd, \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng kh\u00e1c bi\u1ec7t mang t\u00ednh k\u1ef9 thu\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n,… m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p.<\/p>\n<\/div><\/div><\/div>

Tin g\u1ea7n \u0111\u00e2y<\/h2><\/div>