{"id":1874,"date":"2025-07-30T11:36:44","date_gmt":"2025-07-30T04:36:44","guid":{"rendered":"https:\/\/grasslandvn.com\/?p=1874"},"modified":"2025-07-30T11:36:44","modified_gmt":"2025-07-30T04:36:44","slug":"xuat-khau-nong-san-roi-boi-voi-thue-gtgt","status":"publish","type":"post","link":"https:\/\/grasslandvn.com\/?p=1874","title":{"rendered":"Xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n r\u1ed1i b\u1eddi v\u1edbi thu\u1ebf GTGT"},"content":{"rendered":"

Xu\u1ea5t kh\u1ea9u g\u1ea1o th\u01b0\u1eddng l\u1eddi ch\u1ec9 kho\u1ea3ng 3%-4%, n\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c 5% ti\u1ec1n ho\u00e0n thu\u1ebf xem nh\u01b0 l\u1ed7<\/strong><\/span><\/p>\n

Cu\u1ed1i tu\u1ea7n qua, Hi\u1ec7p h\u1ed9i L\u01b0\u01a1ng th\u1ef1c Vi\u1ec7t Nam (VFA) v\u00e0 Hi\u1ec7p h\u1ed9i C\u00e0 ph\u00ea – Ca cao Vi\u1ec7t Nam (VICOFA) c\u00f9ng c\u00f3 v\u0103n b\u1ea3n g\u1eedi Th\u1ee7 t\u01b0\u1edbng ki\u1ebfn ngh\u1ecb \u0111\u01b0a g\u1ea1o v\u00e0 c\u00e0 ph\u00ea nh\u00e2n ra kh\u1ecfi danh m\u1ee5c h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) 5% theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-7. B\u1edfi, quy \u0111\u1ecbnh n\u00e0y \u0111ang g\u00e2y r\u1ea5t nhi\u1ec1u \u00e1p l\u1ef1c v\u1ed1n v\u00e0 th\u1ee7 t\u1ee5c cho doanh nghi\u1ec7p (DN).<\/p>\n

Xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n Vi\u1ec7t Nam \u0111\u1ed1i m\u1eb7t v\u1edbi quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd v\u00e0 phi\u1ec1n h\u00e0<\/h2>\n

\u00d4ng \u0110\u1ed7 H\u00e0 Nam, Ch\u1ee7 t\u1ecbch H\u0110QT C\u00f4ng ty CP T\u1eadp \u0111o\u00e0n Intimex – m\u1ed9t “\u00f4ng l\u1edbn” trong l\u0129nh v\u1ef1c xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n v\u1edbi doanh s\u1ed1 h\u01a1n 1 t\u1ec9 USD\/n\u0103m, \u0111\u1ec1 xu\u1ea5t b\u1ecf th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/p>\n

Thay v\u00e0o \u0111\u00f3, c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y n\u00ean \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 0% ngay t\u1eeb \u0111\u1ea7u. B\u1edfi, v\u1ec1 b\u1ea3n ch\u1ea5t, h\u00e0ng xu\u1ea5t kh\u1ea9u kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u00ean vi\u1ec7c ph\u1ea3i \u0111\u00f3ng thu\u1ebf 5% r\u1ed3i sau \u0111\u00f3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf l\u00e0 m\u1ed9t quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd v\u00e0 phi\u1ec1n h\u00e0.<\/p>\n

\u00d4ng Nam ch\u1ec9 r\u00f5 nh\u1eefng n\u1ed7i lo m\u00e0 DN xu\u1ea5t kh\u1ea9u g\u1eb7p ph\u1ea3i l\u00e0 v\u1ed1n b\u1ecb giam l\u1ecfng, g\u00e2y t\u1eafc ngh\u1ebdn d\u00f2ng ti\u1ec1n v\u00ec s\u1ed1 ti\u1ec1n GTGT ph\u1ea3i t\u1ea1m \u1ee9ng kh\u1ed5ng l\u1ed3. \u0110\u01a1n c\u1eed nh\u01b0 Intimex v\u00e0 c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean m\u1ed7i th\u00e1ng xu\u1ea5t kh\u1ea9u \u0111\u1ebfn 20.000 t\u1ea5n c\u00e0 ph\u00ea, v\u1edbi \u0111\u01a1n gi\u00e1 100.000 \u0111\u1ed3ng\/kg, ti\u1ec1n thu\u1ebf GTGT t\u1ea1m \u0111\u00f3ng l\u00ean \u0111\u1ebfn 100 t\u1ec9 \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n

\"\"
\nNhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n lo l\u1eafng khi ph\u1ea3i t\u1ea1m \u0111\u00f3ng thu\u1ebf GTGT
\nsau \u0111\u00f3 \u0111\u1ee3i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. \u1ea2nh: NG\u1eccC \u00c1NH<\/p>\n

Kho\u1ea3n ti\u1ec1n n\u00e0y b\u1ecb “giam” trong qu\u00e1 tr\u00ecnh ch\u1edd ho\u00e0n thu\u1ebf, khi\u1ebfn DN c\u00f3 nguy c\u01a1 c\u1ea1n ki\u1ec7t ti\u1ec1n m\u1eb7t v\u00e0o cu\u1ed1i n\u0103m. Trong khi ng\u00e2n h\u00e0ng kh\u00f4ng cho vay \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf ch\u1edd ho\u00e0n n\u00e0y. Ch\u01b0a k\u1ec3, n\u1ebfu th\u1eddi gian ho\u00e0n thu\u1ebf ch\u1eadm hay c\u00e1c h\u1ee3p \u0111\u1ed3ng Ch\u00ednh ph\u1ee7 (G2G) c\u00f3 th\u1ec3 \u0111\u1ebfn 3 n\u0103m, c\u00e0ng khi\u1ebfn v\u1ea5n \u0111\u1ec1 d\u00f2ng ti\u1ec1n c\u1ee7a DN tr\u1edf n\u00ean tr\u1ea7m tr\u1ecdng h\u01a1n.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0129nh Tr\u1ecdng, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH Vi\u1ec7t H\u01b0ng (\u0110\u1ed3ng Th\u00e1p) – m\u1ed9t DN xu\u1ea5t kh\u1ea9u l\u1edbn g\u1ea1o l\u1edbn t\u1ea1i \u0110BSCL, c\u0169ng ki\u1ebfn ngh\u1ecb b\u1ecf m\u1ee9c thu\u1ebf su\u1ea5t GTGT 5% v\u1edbi g\u1ea1o xu\u1ea5t kh\u1ea9u v\u00ec vi\u1ec7c n\u00e0y g\u00e2y \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u1edbi DN, gi\u1ea3m s\u1ea3n l\u01b0\u1ee3ng xu\u1ea5t kh\u1ea9u v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1ecb ph\u1ea7n g\u1ea1o Vi\u1ec7t Nam tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u1ebf gi\u1edbi. Thay v\u00e0o \u0111\u00f3, \u00f4ng b\u00e0y t\u1ecf mong mu\u1ed1n tr\u1edf l\u1ea1i c\u01a1 ch\u1ebf tr\u01b0\u1edbc ng\u00e0y 1-7, t\u1ee9c g\u1ea1o xu\u1ea5t kh\u1ea9u kh\u00f4ng c\u1ea7n t\u1ea1m \u0111\u00f3ng thu\u1ebf GTGT 5% m\u00e0 ch\u1ec9 \u0111\u00f3ng n\u1ebfu \u0111\u01b0a v\u00e0o ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, b\u00e0 D\u01b0\u01a1ng Thanh Th\u1ea3o, Ph\u00f3 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CP G\u1ea1o \u00d4ng Th\u1ecd (TP HCM), b\u00e0y t\u1ecf nh\u1eefng ng\u00e0y qua b\u00e0 r\u1ea5t \u0111au \u0111\u1ea7u khi c\u00e1c l\u00f4 g\u1ea1o xu\u1ea5t kh\u1ea9u mua v\u00e0o thu\u1ebf GTGT 5% nh\u01b0ng xu\u1ea5t ra 0% v\u00e0 ch\u1edd ho\u00e0n thu\u1ebf.<\/p>\n

“Nguy\u00ean t\u1eafc l\u00e0 s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng DN kh\u00f4ng bi\u1ebft khi n\u00e0o m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n, khi\u1ebfn ngu\u1ed3n v\u1ed1n b\u1ecb k\u1eb9t. Ch\u01b0a k\u1ec3, r\u1ee7i ro kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00ec l\u1ed7i c\u1ee7a b\u00ean th\u1ee9 3. Do xu\u1ea5t kh\u1ea9u g\u1ea1o s\u1ed1 l\u01b0\u1ee3ng l\u1edbn n\u00ean m\u1ee9c l\u1eddi th\u01b0\u1eddng ch\u1ec9 kho\u1ea3ng 3%-4% n\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c 5% ti\u1ec1n ho\u00e0n thu\u1ebf, DN xem nh\u01b0 l\u1ed7” – b\u00e0 Th\u1ea3o ph\u00e2n t\u00edch.<\/p>\n

Theo b\u00e0 Th\u1ea3o, gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u01a1n l\u00e0 to\u00e0n b\u1ed9 h\u00e0ng n\u00f4ng s\u1ea3n (nh\u01b0 g\u1ea1o) n\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 0% thu\u1ebf GTGT cho c\u1ea3 \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra, b\u1ea5t k\u1ec3 l\u00e0 b\u00e1n n\u1ed9i \u0111\u1ecba hay xu\u1ea5t kh\u1ea9u. B\u1edfi v\u00ec, hi\u1ec7n t\u1ea1i, mua l\u00faa g\u1ea1o t\u1eeb n\u00f4ng d\u00e2n kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng ch\u1ec9 c\u1ea7n qua th\u01b0\u01a1ng l\u00e1i ho\u1eb7c HTX l\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf 5% ho\u1eb7c 1,5% g\u00e2y ra s\u1ef1 m\u1ea5t \u0111\u1ed3ng b\u1ed9 v\u00e0 kh\u00f3 kh\u0103n trong kh\u00e2u thu mua, khi\u1ebfn n\u00f4ng d\u00e2n kh\u00f4ng mu\u1ed1n b\u00e1n cho c\u00f4ng ty. Trong khi \u0111\u00f3, m\u1ed7i h\u1ed9 d\u00e2n ch\u1ec9 c\u00f3 0,5 – 1 ha ru\u1ed9ng, s\u1ea3n l\u01b0\u1ee3ng nh\u1ecf, DN kh\u00f3 mua tr\u1ef1c ti\u1ebfp.<\/p>\n

C\u1ea3i c\u00e1ch thu\u1ebf r\u00fat g\u1ecdn v\u00e0 minh b\u1ea1ch<\/b><\/h3>\n

\u1ede g\u00f3c \u0111\u1ed9 kh\u00e1c, \u00f4ng L\u01b0 Nguy\u1ec5n Xu\u00e2n V\u0169 – Ch\u1ee7 t\u1ecbch H\u1ed9i Doanh nh\u00e2n S\u00e0i G\u00f2n, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CP T\u1eadp \u0111o\u00e0n Xu\u00e2n Nguy\u00ean – cho bi\u1ebft ph\u1ea7n l\u1edbn d\u00f2ng ti\u1ec1n c\u1ee7a DN xu\u1ea5t kh\u1ea9u \u0111\u1ebfn t\u1eeb v\u1ed1n vay ng\u00e2n h\u00e0ng, trong khi bi\u00ean l\u1ee3i nhu\u1eadn r\u1ea5t th\u1ea5p, ch\u1ec9 kho\u1ea3ng 5%-6%. Khi ph\u1ea3i t\u1ea1m \u0111\u00f3ng 5% thu\u1ebf GTGT v\u00e0 kh\u00f4ng r\u00f5 th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, DN g\u1ea7n nh\u01b0 “\u0111\u1ee9ng h\u00ecnh” v\u00ec r\u1ee7i ro qu\u00e1 cao.<\/p>\n

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

Xu\u1ea5t kh\u1ea9u g\u1ea1o th\u01b0\u1eddng l\u1eddi ch\u1ec9 kho\u1ea3ng 3%-4%, n\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c 5% ti\u1ec1n ho\u00e0n thu\u1ebf xem nh\u01b0 l\u1ed7 Cu\u1ed1i tu\u1ea7n qua, Hi\u1ec7p h\u1ed9i L\u01b0\u01a1ng th\u1ef1c Vi\u1ec7t Nam (VFA) v\u00e0 Hi\u1ec7p h\u1ed9i C\u00e0 ph\u00ea – Ca cao Vi\u1ec7t Nam (VICOFA) c\u00f9ng c\u00f3 v\u0103n b\u1ea3n g\u1eedi Th\u1ee7 t\u01b0\u1edbng ki\u1ebfn ngh\u1ecb \u0111\u01b0a g\u1ea1o v\u00e0 c\u00e0 ph\u00ea nh\u00e2n…<\/p>\n","protected":false},"author":1,"featured_media":1876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/grasslandvn.com\/index.php?rest_route=\/wp\/v2\/posts\/1874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grasslandvn.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grasslandvn.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grasslandvn.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/grasslandvn.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1874"}],"version-history":[{"count":1,"href":"https:\/\/grasslandvn.com\/index.php?rest_route=\/wp\/v2\/posts\/1874\/revisions"}],"predecessor-version":[{"id":1877,"href":"https:\/\/grasslandvn.com\/index.php?rest_route=\/wp\/v2\/posts\/1874\/revisions\/1877"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grasslandvn.com\/index.php?rest_route=\/wp\/v2\/media\/1876"}],"wp:attachment":[{"href":"https:\/\/grasslandvn.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grasslandvn.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grasslandvn.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}