📋 Tender Overview
Cong ty cua ong Nguyen Tuan Anh (Da Nang) hoat dong trong linh vuc xuat nhap khau nong san. Truoc thoi diem chinh sach thue moi co hieu luc, cong ty da ky ket cac hop dong kinh doanh keo dai voi gia ban co dinh.Khi chinh sach thue thay doi (phat sinh muc thue GTGT 5%), cong ty ong Tuan Anh khong the dieu chinh tang gia ban doi voi cac hop dong da chot, dan den phat sinh nghia vu no thue lon va bi ap dung cac bien phap cuong che hoa don.Viec cuong che khien cong ty bi dinh tre hoat dong, mat dong tien va roi vao vong quan quanh khong co nguon thu de nop thue.Ong Tuan Anh de nghi co quan co tham quyen xem xet, huong dan co che chuyen tiep, khoanh/gia han nop thue hoac cho phep nop dan nghia vu thue phat sinh tu cac hop dong da ky truoc thoi diem doi chinh sach, tao dieu kien cho cong ty tiep tuc van hanh de phat sinh dong tien nop ngan sach.Ve van de nay, Thue co so 2 thanh pho Da Nang co y kien nhu sau:Can cu quy dinh Dieu 48 Luat Quan ly thue so 108/2025/QH15 quy dinh truong hop bi cuong che thi hanh quyet dinh hanh chinh ve quan ly thue; khoan 1 Dieu 49 Luat Quan ly thue quy dinh cac bien phap cuong che thi hanh quyet dinh hanh chinh ve quan ly thue; thi cong ty cua ong Tuan Anh dang bi ap dung cac bien phap cuong che thi hanh quyet dinh hanh chinh ve quan ly thue. Ly do: Cong ty co so tien thue no qua han nop phai thuc hien cuong che no thue la 3.409.129.132 dong. Cu the, tien thue no GTGT: 2.031.575.019 dong (ky quy 4/2025), tien thue no TNDN: 1.252.231.514 dong (ky quyet toan 2025), tien phat: 3.850.000 dong, tien cham nop: 121.472.599 dong.Tuy nhien, theo quy dinh tai khoan 4 Dieu 69 Nghi dinh so 252/2026/ND-CP ngay 30/6/2026 cua Chinh phu quy dinh chi tiet mot so dieu va bien phap de to chuc, huong dan thi hanh Luat quan ly thue thi Truong hop dang ap dung bien phap cuong che ngung su dung hoa don ma nguoi nop thue co van ban de nghi su dung hoa don theo phap luat ve hoa don thi co quan thue tiep tuc cho nguoi nop thue su dung hoa don theo tung lan phat sinh voi dieu kien nguoi nop thue phai nop ngay so tien thue no dang bi ap dung bien phap cuong che it nhat la 18% tong gia tri thanh toan tren hoa don vao ngan sach nha nuoc truoc khi duoc co quan thue cap hoa don theo tung lan phat sinh... de ho tro doanh nghiep trong hoat dong kinh doanh.Thue co so 2 thanh pho Da Nang tra loi de ong Tuan Anh biet. Truong hop can trao doi them, de nghi cong ty ong lien he voi Thue co so 2 thanh pho Da Nang (To Quan ly, ho tro doanh nghiep so 1) de duoc huong dan hoac tham khao them cac thong tin ve chinh sach thue tai trang thong tin dien tu cua Thue thanh pho Da Nang.Chinhphu.vnTham khao themChe bien nong san dong lanh, tinh thue GTGT the nao?Tham khao themNong san mua truc tiep tu nong dan co chiu thue GTGT?Tham khao themNong san lam thuc an chan nuoi ap thue gia tri gia tang the nao?Tham khao themBuon ban nong san nho le co phai dang ky thue?Tham khao themKhi nao ho kinh doanh duoc ngung su dung hoa don dien tu?Tham khao themThoi diem lap hoa don khoan tam ung hop dongTham khao themCach xu ly hoa don dien tu tu may tinh tien bi lap saiTham khao themThoi diem ke khai hoa don dieu chinh thue GTGTTham khao themTy gia tren hoa don xuat khau co bat buoc trung voi to khai hai quan?Tham khao themHoa don tu may tinh tien sai ten, dia chi, co phai lap lai?
