{"id":3656,"date":"2025-06-26T04:26:38","date_gmt":"2025-06-26T04:26:38","guid":{"rendered":"https:\/\/tintuc.lifestruepurpose.org\/?p=3656"},"modified":"2025-06-26T04:53:58","modified_gmt":"2025-06-26T04:53:58","slug":"tu-1-7-2025-luu-y-9-loai-tien-nao-chuyen-vao-tai-khoan-ca-nhan-khong-bi-thu-thue","status":"publish","type":"post","link":"https:\/\/tintuc.lifestruepurpose.org\/?p=3656","title":{"rendered":"T\u1eea 1\/7\/2025 L\u01afU \u00dd: 9 Lo\u1ea1i ti\u1ec1n n\u00e0o chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n KH\u00d4NG B\u1eca THU THU\u1ebe …"},"content":{"rendered":"
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L\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf l\u00fd gi\u1ea3i, theo quy \u0111\u1ecbnh, h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n (k\u1ec3 c\u1ea3 khi ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n).<\/h2>\n<\/div>\n
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N\u1ebfu h\u1ed9 kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec s\u1ebd b\u1ecb x\u1eed l\u00fd truy thu, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

Tuy nhi\u00ean v\u1edbi nh\u1eefng kho\u1ea3n ti\u1ec1n chuy\u1ec3n – nh\u1eadn gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n (nh\u01b0 cho – nh\u1eadn) v\u00e0 kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, c\u00e1c giao d\u1ecbch ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf.<\/p>\n

<\/div>\n

Theo C\u1ee5c Thu\u1ebf, m\u1ed9t trong nh\u1eefng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 qu\u1ea3n l\u00fd theo d\u00f2ng ti\u1ec1n, \u0111\u1ea3m b\u1ea3o nh\u1eadn \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

\"Vi\u1ec7c
Vi\u1ec7c c\u00e1c c\u01a1 s\u1edf kinh doanh y\u00eau c\u1ea7u ng\u01b0\u1eddi mua chuy\u1ec3n kho\u1ea3n v\u1edbi n\u1ed9i dung sai l\u1ec7ch v\u1edbi giao d\u1ecbch th\u1ef1c t\u1ebf, vi\u1ec7c c\u01a1 s\u1edf kinh doanh ch\u1ec9 nh\u1eadn ti\u1ec1n m\u1eb7t khi kh\u00e1ch h\u00e0ng thanh to\u00e1n kh\u00f4ng th\u1ec3 che gi\u1ea5u \u0111\u01b0\u1ee3c doanh thu.<\/figcaption><\/figure>\n

V\u00ec th\u1ef1c t\u1ebf, tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u trao \u0111\u1ed5i, truy\u1ec1n nh\u1eadn gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00e1c t\u1ed5 ch\u1ee9c li\u00ean quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, d\u00f2ng ti\u1ec1n c\u1ee7a c\u01a1 s\u1edf kinh doanh, c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang, \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh “c\u1ed1 t\u00ecnh” khai thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u1ed1 t\u00ednh n\u00e9, tr\u1ed1n thu\u1ebf.<\/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<\/strong><\/em><\/p>\n

1. Vay m\u01b0\u1ee3n gi\u1eefa ng\u01b0\u1eddi th\u00e2n, b\u1ea1n b\u00e8 – kh\u00f4ng ph\u1ea3i thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h2>\n

C\u00e1c kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi th\u00e2n, b\u1ea1n b\u00e8 \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch vay m\u01b0\u1ee3n, h\u1ed7 tr\u1ee3, gi\u00fap \u0111\u1ee1 \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 d\u00e2n s\u1ef1, kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp n\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, \u0111\u1ec3 tr\u00e1nh hi\u1ec3u nh\u1ea7m, ng\u01b0\u1eddi chuy\u1ec3n ti\u1ec1n n\u00ean ghi r\u00f5 n\u1ed9i dung nh\u01b0: \u201cvay ti\u1ec1n\u201d, \u201cgi\u00fap t\u1ea1m\u201d, \u201cchuy\u1ec3n kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n\u201d.<\/p>\n

2. Nh\u1eadn ti\u1ec1n \u0111\u1ec3 \u0111\u00e1o h\u1ea1n kho\u1ea3n vay ng\u00e2n h\u00e0ng<\/h2>\n

Ng\u01b0\u1eddi vay ng\u00e2n h\u00e0ng \u0111\u1ebfn k\u1ef3 \u0111\u00e1o h\u1ea1n th\u01b0\u1eddng nh\u1edd ng\u01b0\u1eddi th\u00e2n chuy\u1ec3n ti\u1ec1n h\u1ed9 \u0111\u1ec3 t\u1ea5t to\u00e1n tr\u01b0\u1edbc khi vay l\u1ea1i. Kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n nh\u1eb1m m\u1ee5c \u0111\u00edch k\u1ef9 thu\u1eadt n\u00e0y kh\u00f4ng t\u1ea1o ra thu nh\u1eadp c\u00e1 nh\u00e2n n\u00ean kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf.<\/p>\n

3. Ki\u1ec1u h\u1ed1i \u2013 ti\u1ec1n g\u1eedi t\u1eeb ng\u01b0\u1eddi th\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/h2>\n

Ti\u1ec1n th\u00e2n nh\u00e2n g\u1eedi t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1, hay c\u00f2n g\u1ecdi l\u00e0 ki\u1ec1u h\u1ed1i, \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt Vi\u1ec7t Nam mi\u1ec5n thu\u1ebf nh\u1eb1m khuy\u1ebfn kh\u00edch ngu\u1ed3n ngo\u1ea1i t\u1ec7. Kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00e1 nh\u00e2n n\u1ebfu g\u1eedi qua c\u00e1c k\u00eanh ch\u00ednh th\u1ee9c nh\u01b0 ng\u00e2n h\u00e0ng, c\u00f4ng ty chuy\u1ec3n ti\u1ec1n h\u1ee3p ph\u00e1p.<\/p>\n

4. C\u00e1c ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9<\/h2>\n

Nh\u1eefng c\u00e1 nh\u00e2n l\u00e0m ngh\u1ec1 shipper, thu h\u1ed9 ti\u1ec1n h\u00e0ng (COD), ho\u1eb7c nh\u1eadn ti\u1ec1n r\u1ed3i chi l\u1ea1i theo \u1ee7y quy\u1ec1n (v\u00ed d\u1ee5 nh\u01b0 nh\u00e2n vi\u00ean c\u00e2y x\u0103ng thu ti\u1ec1n h\u1ed9 c\u00f4ng ty) kh\u00f4ng ph\u1ea3i k\u00ea khai thu nh\u1eadp c\u00e1 nh\u00e2n. L\u00fd do l\u00e0 c\u00e1c kho\u1ea3n n\u00e0y kh\u00f4ng mang t\u00ednh thu nh\u1eadp th\u1eadt s\u1ef1 m\u00e0 ch\u1ec9 l\u00e0 trung gian giao d\u1ecbch.<\/p>\n

5. Nh\u1eadn \u2013 chuy\u1ec3n ti\u1ec1n h\u1ed9 m\u00e0 kh\u00f4ng thu ph\u00ed<\/h2>\n

Khi b\u1ea1n chuy\u1ec3n ti\u1ec1n gi\u00fap ng\u01b0\u1eddi kh\u00e1c v\u00e0 kh\u00f4ng thu b\u1ea5t k\u1ef3 kho\u1ea3n ph\u00ed n\u00e0o, s\u1ed1 ti\u1ec1n nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf. Tuy nhi\u00ean, n\u1ebfu c\u00f3 thu ph\u00ed th\u00ec ph\u1ea7n\u00a0ph\u00ed d\u1ecbch v\u1ee5\u00a0c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 (~5%\u20137%).<\/p>\n

6. Nh\u1eadn ti\u1ec1n b\u00e1n nh\u00e0, \u0111\u1ea5t \u2013 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/h2>\n

N\u1ebfu c\u00e1 nh\u00e2n b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3 (thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\u2026), s\u1ed1 ti\u1ec1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n sau n\u00e0y kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf l\u1ea1i. Tuy nhi\u00ean, n\u1ebfu ph\u00e1t hi\u1ec7n vi\u1ec7c khai gi\u00e1 th\u1ea5p \u0111\u1ec3 tr\u1ed1n thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n truy thu ph\u1ea7n ch\u00eanh l\u1ec7ch.<\/p>\n

7. Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf \u2013 chuy\u1ec3n cho ng\u01b0\u1eddi th\u00e2n<\/h2>\n

Ti\u1ec1n l\u01b0\u01a1ng sau thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n cho v\u1ee3, ch\u1ed3ng ho\u1eb7c ng\u01b0\u1eddi th\u00e2n kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp m\u1edbi. V\u00ec v\u1eady, ng\u01b0\u1eddi nh\u1eadn s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf l\u1ea1i. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i ch\u1ee9ng minh ngu\u1ed3n ti\u1ec1n l\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 qua kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n

8. L\u01b0\u01a1ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u2013 \u0111\u00e3 \u0111\u00f3ng thu\u1ebf s\u1edf t\u1ea1i<\/h2>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i n\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i qu\u1ed1c gia s\u1edf t\u1ea1i, khi chuy\u1ec3n ti\u1ec1n v\u1ec1 n\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110i\u1ec1u ki\u1ec7n l\u00e0 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh thu\u1ebf \u0111\u00e3 \u0111\u00f3ng, chuy\u1ec3n qua ng\u00e2n h\u00e0ng ch\u00ednh th\u1ed1ng.<\/p>\n

9. L\u00e3i cho vay c\u00e1 nh\u00e2n nh\u1ecf l\u1ebb \u2013 kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf<\/h2>\n

Khi c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi kh\u00e1c vay ti\u1ec1n theo h\u00ecnh th\u1ee9c d\u00e2n s\u1ef1 (h\u1ecd, h\u1ee5i, b\u1ea1n b\u00e8, ng\u01b0\u1eddi th\u00e2n\u2026) m\u00e0 kh\u00f4ng c\u00f3 l\u00e3i ho\u1eb7c l\u00e3i nh\u1ecf, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean th\u00ec kh\u00f4ng b\u1ecb coi l\u00e0 kinh doanh n\u00ean kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf. Tuy nhi\u00ean, n\u1ebfu cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c vay v\u00e0 nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3, ng\u01b0\u1eddi cho vay c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf 5% tr\u00ean ph\u1ea7n l\u00e3i.<\/p>\n

\"
Kh\u00f4ng ph\u1ea3i d\u00f2ng ti\u1ec1n n\u00e0o v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ti\u1ec3u th\u01b0\u01a1ng, h\u1ed9 kinh doanh c\u0169ng b\u1ecb t\u00ednh thu\u1ebf<\/figcaption><\/figure>\n

Vi\u1ec7c nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n hi\u1ec7n nay kh\u00f4ng c\u00f2n l\u00e0 ho\u1ea1t \u0111\u1ed9ng ri\u00eang t\u01b0 thu\u1ea7n t\u00fay, m\u00e0 c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n. D\u00f9 v\u1eady, kh\u00f4ng ph\u1ea3i kho\u1ea3n ti\u1ec1n n\u00e0o v\u00e0o t\u00e0i kho\u1ea3n c\u0169ng b\u1ecb \u0111\u00e1nh thu\u1ebf. Hi\u1ec3u r\u00f5 9 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf s\u1ebd gi\u00fap ng\u01b0\u1eddi d\u00e2n, ng\u01b0\u1eddi kinh doanh t\u1ef1 do v\u00e0 c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong giao d\u1ecbch t\u00e0i ch\u00ednh.<\/p>\n

\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 c\u1ea7n minh b\u1ea1ch: ghi r\u00f5 n\u1ed9i dung chuy\u1ec3n kho\u1ea3n, l\u01b0u gi\u1eef gi\u1ea5y t\u1edd li\u00ean quan (n\u1ebfu c\u00f3), v\u00e0 t\u01b0 v\u1ea5n th\u00eam t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c lu\u1eadt s\u01b0 trong c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c mang t\u00ednh l\u1eb7p l\u1ea1i. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng kho\u1ea3n \u201cti\u1ec1n s\u1ea1ch\u201d v\u00f4 t\u00ecnh tr\u1edf th\u00e0nh r\u1eafc r\u1ed1i ch\u1ec9 v\u00ec thi\u1ebfu hi\u1ec3u bi\u1ebft ho\u1eb7c s\u01a1 su\u1ea5t trong c\u00e1ch ghi ch\u00fa v\u00e0 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

L\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf l\u00fd gi\u1ea3i, theo quy \u0111\u1ecbnh, h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n (k\u1ec3 c\u1ea3 khi ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n). 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