{"id":2990,"date":"2025-06-19T05:39:56","date_gmt":"2025-06-19T05:39:56","guid":{"rendered":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990"},"modified":"2025-06-19T05:39:56","modified_gmt":"2025-06-19T05:39:56","slug":"9-truong-hop-nhan-tien-chuyen-khoan-khong-phai-nop-thue-nguoi-dan-ai-cung-nen-biet","status":"publish","type":"post","link":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990","title":{"rendered":"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft"},"content":{"rendered":"

Nhi\u1ec1u ng\u01b0\u1eddi lo l\u1eafng r\u1eb1ng m\u1ecdi kho\u1ea3n ti\u1ec1n nh\u1eadn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t v\u00e0 truy thu. Tuy nhi\u00ean, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u00e3 n\u00eau r\u00f5 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/h2>\n
<\/div>\n

Ng\u00e0y 19\/6\/2025, T\u1ea1p ch\u00ed Ng\u01b0\u1eddi \u0111\u01b0a tin \u0111\u00e3 \u0111\u0103ng t\u1ea3i b\u00e0i vi\u1ebft v\u1edbi ti\u00eau \u0111\u1ec1: “9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft”. N\u1ed9i dung nh\u01b0 sau:<\/strong><\/p>\n

Trong b\u1ed1i c\u1ea3nh c\u00e1c giao d\u1ecbch kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn, nhi\u1ec1u ng\u01b0\u1eddi d\u00e2n kh\u00f4ng kh\u1ecfi lo l\u1eafng r\u1eb1ng m\u1ecdi kho\u1ea3n ti\u1ec1n nh\u1eadn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t v\u00e0 truy thu. Tuy nhi\u00ean, s\u1ef1 lo ng\u1ea1i n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ch\u01b0a hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

Theo c\u00e1c chuy\u00ean gia thu\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t kho\u1ea3n ti\u1ec1n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf hay kh\u00f4ng ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch \u0111\u00f3, ch\u1ee9 kh\u00f4ng ph\u1ea3i m\u1ecdi d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ec1u b\u1ecb \u0111\u00e1nh thu\u1ebf.<\/p>\n

Trao \u0111\u1ed5i v\u1edbi T\u1ea1p ch\u00ed \u0110\u1ea7u t\u01b0 T\u00e0i ch\u00ednh, \u00f4ng L\u00ea V\u0103n Tu\u1ea5n, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH K\u1ebf to\u00e1n Thu\u1ebf Keytas, \u0111\u00e3 l\u00e0m r\u00f5 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn m\u00e0 ng\u01b0\u1eddi d\u00e2n nh\u1eadn ti\u1ec1n qua t\u00e0i kho\u1ea3n nh\u01b0ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, nh\u1eb1m tr\u00e1nh nh\u1eefng hi\u1ec3u l\u1ea7m v\u00e0 th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c \u0111ang lan truy\u1ec1n.<\/p>\n

C\u00f3 9 tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n nh\u01b0ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/figcaption><\/figure>\n

Tr\u01b0\u1edbc h\u1ebft, c\u00e1c giao d\u1ecbch trong ph\u1ea1m vi c\u00e1 nh\u00e2n, gia \u0111\u00ecnh v\u00e0 b\u1ea1n b\u00e8 l\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng ch\u1ecbu thu\u1ebf. Nh\u1eefng kho\u1ea3n ti\u1ec1n nh\u01b0 vay m\u01b0\u1ee3n gi\u1eefa anh ch\u1ecb em, b\u1ea1n b\u00e8, ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 ch\u1ed3ng chuy\u1ec3n ti\u1ec1n sinh ho\u1ea1t cho v\u1ee3 \u0111\u1ec1u l\u00e0 c\u00e1c giao d\u1ecbch d\u00e2n s\u1ef1, kh\u00f4ng l\u00e0m ph\u00e1t sinh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, khi m\u1ed9t ng\u01b0\u1eddi \u0111\u00e3 nh\u1eadn l\u01b0\u01a1ng t\u1eeb c\u00f4ng ty v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), ph\u1ea7n ti\u1ec1n c\u00f2n l\u1ea1i sau thu\u1ebf \u0111\u00f3 khi chuy\u1ec3n cho ng\u01b0\u1eddi th\u00e2n s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf l\u1ea7n th\u1ee9 hai. D\u00f2ng ti\u1ec1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i g\u1eedi v\u1ec1, hay c\u00f2n g\u1ecdi l\u00e0 ki\u1ec1u h\u1ed1i, c\u0169ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh. Chuy\u00ean gia c\u0169ng l\u01b0u \u00fd r\u1eb1ng c\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y n\u00ean \u0111\u01b0\u1ee3c chuy\u1ec3n qua h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng ch\u00ednh th\u1ee9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i.<\/p>\n

9 tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong><\/p>\n

Giao d\u1ecbch c\u00e1 nh\u00e2n, gia \u0111\u00ecnh:<\/strong>\u00a0Ti\u1ec1n vay m\u01b0\u1ee3n, cho t\u1eb7ng gi\u1eefa ng\u01b0\u1eddi th\u00e2n, b\u1ea1n b\u00e8, ho\u1eb7c v\u1ee3 ch\u1ed3ng chuy\u1ec3n ti\u1ec1n sinh ho\u1ea1t cho nhau.<\/p>\n

L\u01b0\u01a1ng \u0111\u00e3 n\u1ed9p thu\u1ebf:<\/strong>\u00a0Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNCN \u0111\u01b0\u1ee3c m\u1ed9t ng\u01b0\u1eddi chuy\u1ec3n cho v\u1ee3\/ch\u1ed3ng ho\u1eb7c ng\u01b0\u1eddi th\u00e2n.<\/p>\n

Ki\u1ec1u h\u1ed1i:<\/strong>\u00a0Ti\u1ec1n do ng\u01b0\u1eddi th\u00e2n t\u1eeb n\u01b0\u1edbc ngo\u00e0i g\u1eedi v\u1ec1.<\/p>\n

Thu h\u1ed9 – Chi h\u1ed9:<\/strong>\u00a0Ti\u1ec1n thu t\u1eeb kh\u00e1ch h\u00e0ng r\u1ed3i n\u1ed9p l\u1ea1i cho c\u00f4ng ty\/ch\u1ee7 c\u1eeda h\u00e0ng (v\u00ed d\u1ee5: shipper thu ti\u1ec1n COD).<\/p>\n

D\u1ecbch v\u1ee5 chuy\u1ec3n\/r\u00fat ti\u1ec1n h\u1ed9:<\/strong>\u00a0Ph\u1ea7n ti\u1ec1n g\u1ed1c trong giao d\u1ecbch (thu\u1ebf ch\u1ec9 t\u00ednh tr\u00ean ph\u00ed d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3).<\/p>\n

\u0110\u00e1o h\u1ea1n vay ng\u00e2n h\u00e0ng:<\/strong>\u00a0Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u1ea5t to\u00e1n m\u1ed9t kho\u1ea3n vay c\u0169 r\u1ed3i chuy\u1ec3n \u0111i ngay.<\/p>\n

L\u00e3i t\u1eeb cho vay c\u00e1 nh\u00e2n:<\/strong>\u00a0Ti\u1ec1n l\u00e3i ph\u00e1t sinh t\u1eeb vi\u1ec7c cho vay gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n v\u1edbi nhau (v\u00ed d\u1ee5: ch\u01a1i h\u1ee5i, h\u1ecd).<\/p>\n

B\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n (\u0111\u00e3 n\u1ed9p thu\u1ebf):<\/strong>\u00a0Ti\u1ec1n b\u00e1n nh\u00e0, \u0111\u1ea5t khi \u0111\u00e3 khai b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n

L\u01b0\u01a1ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i:<\/strong>\u00a0L\u01b0\u01a1ng c\u1ee7a b\u1ea3n th\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i, sau \u0111\u00f3 chuy\u1ec3n v\u1ec1 t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, nhi\u1ec1u t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u00f3 d\u00f2ng ti\u1ec1n ra v\u00e0o li\u00ean t\u1ee5c v\u1edbi vai tr\u00f2 trung gian, v\u00e0 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y c\u0169ng kh\u00f4ng ph\u1ea3i l\u00e0 thu nh\u1eadp. \u0110i\u1ec3n h\u00ecnh l\u00e0 tr\u01b0\u1eddng h\u1ee3p thu h\u1ed9 – chi h\u1ed9, ch\u1eb3ng h\u1ea1n nh\u01b0 shipper nh\u1eadn ti\u1ec1n COD t\u1eeb kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e2n vi\u00ean c\u00e2y x\u0103ng thu ti\u1ec1n b\u00e1n h\u00e0ng r\u1ed3i n\u1ed9p l\u1ea1i to\u00e0n b\u1ed9 cho c\u00f4ng ty. \u0110\u1ec3 ch\u1ee9ng minh \u0111\u00e2y kh\u00f4ng ph\u1ea3i thu nh\u1eadp c\u1ee7a m\u00ecnh, c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u00ean c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n t\u1eeb c\u00f4ng ty.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 chuy\u1ec3n, r\u00fat ti\u1ec1n h\u1ed9, n\u1ebfu c\u00f3 ph\u00e1t sinh ph\u00ed d\u1ecbch v\u1ee5 th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf ch\u1ec9 t\u00ednh tr\u00ean ph\u1ea7n ph\u00ed r\u1ea5t nh\u1ecf \u0111\u00f3, c\u00f2n to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n g\u1ed1c chuy\u1ec3n \u0111i kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf. Tuy nhi\u00ean, c\u1ea7n ph\u1ea3i nh\u1ea5n m\u1ea1nh r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u1ec1 ph\u00e1p l\u00fd ch\u1ec9 d\u00e0nh cho c\u00e1c t\u1ed5Ghi ch\u00fa:h\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

\u1ea2nh minh h\u1ecda<\/figcaption><\/figure>\n

Trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn \u0111\u00e1o h\u1ea1n vay ng\u00e2n h\u00e0ng, khi ti\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o \u0111\u1ec3 t\u1ea5t to\u00e1n m\u1ed9t kho\u1ea3n vay c\u0169 r\u1ed3i ngay l\u1eadp t\u1ee9c \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111i, c\u0169ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Ngay c\u1ea3 ti\u1ec1n l\u00e3i ph\u00e1t sinh t\u1eeb vi\u1ec7c cho vay gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n v\u1edbi nhau, v\u00ed d\u1ee5 nh\u01b0 ch\u01a1i h\u1ee5i, h\u1ecd, c\u0169ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN. D\u00f9 v\u1eady, n\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n cho c\u00f4ng ty vay v\u00e0 nh\u1eadn l\u00e3i, kho\u1ea3n l\u00e3i \u0111\u00f3 s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf 5%.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd l\u00e0 ti\u1ec1n b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n. V\u1ec1 nguy\u00ean t\u1eafc, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 n\u1ed9p thu\u1ebf TNCN t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng. N\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn trong t\u00e0i kho\u1ea3n, kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf n\u1eefa. R\u1ee7i ro ch\u1ec9 ph\u00e1t sinh khi ng\u01b0\u1eddi b\u00e1n c\u1ed1 t\u00ecnh khai gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf, khi \u0111\u00f3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 truy thu ph\u1ea7n thu\u1ebf ch\u00eanh l\u1ec7ch.<\/p>\n

Vi\u1ec7c m\u1ed9t kho\u1ea3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00f3 b\u1ecb \u0111\u00e1nh thu\u1ebf hay kh\u00f4ng ho\u00e0n to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c n\u00f3 c\u00f3 ph\u1ea3i l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf hay kh\u00f4ng. \u0110\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro v\u00e0 phi\u1ec1n h\u00e0 kh\u00f4ng \u0111\u00e1ng c\u00f3, ng\u01b0\u1eddi d\u00e2n n\u00ean lu\u00f4n gi\u1eef l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c gi\u1ea5y t\u1edd ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/p>\n

B\u00e1o Ng\u01b0\u1eddi quan s\u00e1t ng\u00e0y 18\/6 c\u0169ng \u0111\u00e3 \u0111\u0103ng t\u1ea3i b\u00e0i vi\u1ebft v\u1edbi ti\u00eau \u0111\u1ec1: “Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf”. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n

Tr\u01b0\u1edbc lo ng\u1ea1i v\u1ec1 v\u1ea5n \u0111\u1ec1 ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n s\u1ebd l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, trao \u0111\u1ed5i v\u1edbi ch\u00fang t\u00f4i, Lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh H\u00e0 cho bi\u1ebft c\u00f3 5 tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf bao g\u1ed3m:<\/p>\n

Th\u1ee9 nh\u1ea5t, vi\u1ec7c chuy\u1ec3n ti\u1ec1n gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n c\u00f9ng t\u00ean ho\u1eb7c trong n\u1ed9i b\u1ed9 gia \u0111\u00ecnh.<\/p>\n

\"Nh\u1eefng
D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd, Lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh H\u00e0, Ch\u1ee7 t\u1ecbch C\u00f4ng ty Lu\u1eadt SBLAW kh\u1eb3ng \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i kho\u1ea3n ti\u1ec1n n\u00e0o v\u1ec1 t\u00e0i kho\u1ea3n c\u0169ng b\u1ecb t\u00ednh thu\u1ebf.<\/figcaption><\/figure>\n

Th\u1ee9 hai, ti\u1ec1n cho\/t\u1eb7ng t\u1eeb ng\u01b0\u1eddi th\u00e2n thu\u1ed9c h\u00e0ng th\u1eeba k\u1ebf th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0 mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 quan h\u1ec7 h\u00f4n nh\u00e2n, huy\u1ebft th\u1ed1ng tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b.1 Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC (quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi nh\u1eadn qu\u00e0 t\u1eb7ng, th\u1eeba k\u1ebf).<\/p>\n

Th\u1ee9 ba l\u00e0 c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n, ho\u00e0n tr\u1ea3 ti\u1ec1n.<\/p>\n

Th\u1ee9 t\u01b0 l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n chuy\u1ec3n nh\u1ea7m, ho\u00e0n tr\u1ea3 sai s\u00f3t do kh\u00f4ng c\u1ea5u th\u00e0nh thu nh\u1eadp. Tuy nhi\u00ean, ng\u01b0\u1eddi nh\u1eadn c\u1ea7n c\u00f3 ch\u1ee9ng c\u1ee9 r\u00f5 r\u00e0ng v\u00e0 ho\u00e0n tr\u1ea3 l\u1ea1i k\u1ecbp th\u1eddi \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 \u201cchi\u1ebfm gi\u1eef t\u00e0i s\u1ea3n tr\u00e1i ph\u00e9p\u201d.<\/p>\n

Th\u1ee9 n\u0103m l\u00e0 c\u00e1c kho\u1ea3n chi tr\u1ea3 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, tai n\u1ea1n kh\u00f4ng mang t\u00ednh th\u01b0\u01a1ng m\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, Lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh H\u00e0 cho hay c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n s\u1ebd kh\u00f4ng l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf g\u1ed3m tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n vay, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, g\u00f3p v\u1ed1n s\u1ebd kh\u00f4ng t\u00ednh v\u00e0o doanh thu ch\u1ecbu thu\u1ebf n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/p>\n

Th\u1ee9 hai l\u00e0 ti\u1ec1n chuy\u1ec3n nh\u1ea7m, ho\u00e0n tr\u1ea3, giao d\u1ecbch n\u1ed9i b\u1ed9 kh\u00f4ng l\u00e0m ph\u00e1t sinh doanh thu, kh\u00f4ng t\u00ednh v\u00e0o doanh thu ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn gi\u1eefa c\u00e1c b\u00ean \u0111\u1ec3 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n

\u201c\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n c\u00f3 li\u00ean quan nh\u1eb1m s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf\u201d, Lu\u1eadt s\u01b0 H\u00e0 n\u00f3i.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nhi\u1ec1u ng\u01b0\u1eddi lo l\u1eafng r\u1eb1ng m\u1ecdi kho\u1ea3n ti\u1ec1n nh\u1eadn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t v\u00e0 truy thu. Tuy nhi\u00ean, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u00e3 n\u00eau r\u00f5 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. Ng\u00e0y 19\/6\/2025, […]<\/p>\n","protected":false},"author":2,"featured_media":2991,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[5],"tags":[],"class_list":{"0":"post-2990","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc"},"yoast_head":"\n9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft - Everyday Life<\/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:\/\/tintuc.lifestruepurpose.org\/?p=2990\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft - Everyday Life\" \/>\n<meta property=\"og:description\" content=\"Nhi\u1ec1u ng\u01b0\u1eddi lo l\u1eafng r\u1eb1ng m\u1ecdi kho\u1ea3n ti\u1ec1n nh\u1eadn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t v\u00e0 truy thu. Tuy nhi\u00ean, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u00e3 n\u00eau r\u00f5 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. Ng\u00e0y 19\/6\/2025, […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990\" \/>\n<meta property=\"og:site_name\" content=\"Everyday Life\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-19T05:39:56+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Th\u00f9y Linh\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Th\u00f9y Linh\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990\",\"url\":\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990\",\"name\":\"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft - Everyday Life\",\"isPartOf\":{\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#primaryimage\"},\"image\":{\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg\",\"datePublished\":\"2025-06-19T05:39:56+00:00\",\"author\":{\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/#\/schema\/person\/24cfa429b9db15bd608efb3d387ee901\"},\"breadcrumb\":{\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#primaryimage\",\"url\":\"https:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg\",\"contentUrl\":\"https:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg\",\"width\":600,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\/\/tintuc.lifestruepurpose.org\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/#website\",\"url\":\"https:\/\/tintuc.lifestruepurpose.org\/\",\"name\":\"Everyday Life\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/tintuc.lifestruepurpose.org\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/#\/schema\/person\/24cfa429b9db15bd608efb3d387ee901\",\"name\":\"Th\u00f9y Linh\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/tintuc.lifestruepurpose.org\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/47e9a9ed27bb2955e9f7298c855570f3f87f832d40d25b0cdb6bb23cd89d081c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/47e9a9ed27bb2955e9f7298c855570f3f87f832d40d25b0cdb6bb23cd89d081c?s=96&d=mm&r=g\",\"caption\":\"Th\u00f9y Linh\"},\"sameAs\":[\"http:\/\/tintuc.lifestruepurpose.org\"],\"url\":\"https:\/\/tintuc.lifestruepurpose.org\/?author=2\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft - Everyday Life","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990","og_locale":"vi_VN","og_type":"article","og_title":"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft - Everyday Life","og_description":"Nhi\u1ec1u ng\u01b0\u1eddi lo l\u1eafng r\u1eb1ng m\u1ecdi kho\u1ea3n ti\u1ec1n nh\u1eadn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t v\u00e0 truy thu. Tuy nhi\u00ean, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u00e3 n\u00eau r\u00f5 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. Ng\u00e0y 19\/6\/2025, […]","og_url":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990","og_site_name":"Everyday Life","article_published_time":"2025-06-19T05:39:56+00:00","og_image":[{"width":600,"height":600,"url":"http:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg","type":"image\/jpeg"}],"author":"Th\u00f9y Linh","twitter_card":"summary_large_image","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Th\u00f9y Linh","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"9 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990","url":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990","name":"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft - Everyday Life","isPartOf":{"@id":"https:\/\/tintuc.lifestruepurpose.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#primaryimage"},"image":{"@id":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#primaryimage"},"thumbnailUrl":"https:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg","datePublished":"2025-06-19T05:39:56+00:00","author":{"@id":"https:\/\/tintuc.lifestruepurpose.org\/#\/schema\/person\/24cfa429b9db15bd608efb3d387ee901"},"breadcrumb":{"@id":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/tintuc.lifestruepurpose.org\/?p=2990"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#primaryimage","url":"https:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg","contentUrl":"https:\/\/tintuc.lifestruepurpose.org\/wp-content\/uploads\/2025\/06\/123111.jpg","width":600,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/tintuc.lifestruepurpose.org\/?p=2990#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/tintuc.lifestruepurpose.org\/"},{"@type":"ListItem","position":2,"name":"9 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ai c\u0169ng n\u00ean bi\u1ebft"}]},{"@type":"WebSite","@id":"https:\/\/tintuc.lifestruepurpose.org\/#website","url":"https:\/\/tintuc.lifestruepurpose.org\/","name":"Everyday Life","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/tintuc.lifestruepurpose.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Person","@id":"https:\/\/tintuc.lifestruepurpose.org\/#\/schema\/person\/24cfa429b9db15bd608efb3d387ee901","name":"Th\u00f9y Linh","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/tintuc.lifestruepurpose.org\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/47e9a9ed27bb2955e9f7298c855570f3f87f832d40d25b0cdb6bb23cd89d081c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47e9a9ed27bb2955e9f7298c855570f3f87f832d40d25b0cdb6bb23cd89d081c?s=96&d=mm&r=g","caption":"Th\u00f9y Linh"},"sameAs":["http:\/\/tintuc.lifestruepurpose.org"],"url":"https:\/\/tintuc.lifestruepurpose.org\/?author=2"}]}},"_links":{"self":[{"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=\/wp\/v2\/posts\/2990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2990"}],"version-history":[{"count":1,"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=\/wp\/v2\/posts\/2990\/revisions"}],"predecessor-version":[{"id":2992,"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=\/wp\/v2\/posts\/2990\/revisions\/2992"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=\/wp\/v2\/media\/2991"}],"wp:attachment":[{"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tintuc.lifestruepurpose.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}