{"id":3827,"date":"2025-06-28T04:43:28","date_gmt":"2025-06-28T04:43:28","guid":{"rendered":"https:\/\/tintuc.lifestruepurpose.org\/?p=3827"},"modified":"2025-06-28T04:43:28","modified_gmt":"2025-06-28T04:43:28","slug":"nhung-khoan-tien-chuyen-vao-tai-khoan-ca-nhan-phai-chiu-thue-nguoi-dan-can-biet-ro","status":"publish","type":"post","link":"https:\/\/tintuc.lifestruepurpose.org\/?p=3827","title":{"rendered":"Nh\u1eefng kh:o\u1ea3n ti:\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi d\u00e2n c\u1ea7n bi\u1ebft r\u00f5"},"content":{"rendered":"

Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ec1u b\u1ecb \u0111\u00e1nh thu\u1ebf, nh\u01b0ng ng\u01b0\u1eddi d\u00e2n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 truy thu thu\u1ebf ngo\u00e0i \u00fd mu\u1ed1n.<\/h2>\n
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Ng\u00e0y 27 th\u00e1ng 6 n\u0103m 2025, b\u00e1o \u0110\u1eddi s\u1ed1ng Ph\u00e1p lu\u1eadt \u0111\u0103ng t\u1ea3i th\u00f4ng tin v\u1edbi ti\u00eau \u0111\u1ec1 “Nh\u1eefng kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi d\u00e2n c\u1ea7n bi\u1ebft r\u00f5”. N\u1ed9i dung nh\u01b0 sau:<\/strong><\/p>\n

Trong b\u1ed1i c\u1ea3nh giao d\u1ecbch kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ec1u b\u1ecb \u0111\u00e1nh thu\u1ebf, nh\u01b0ng ng\u01b0\u1eddi d\u00e2n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 truy thu thu\u1ebf ngo\u00e0i \u00fd mu\u1ed1n.<\/p>\n

C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch, t\u1ee9c l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf hay kh\u00f4ng, ch\u1ee9 kh\u00f4ng \u0111\u01a1n thu\u1ea7n d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n ra v\u00e0o t\u00e0i kho\u1ea3n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n ti\u1ec1n khi chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n m\u00e0 b\u1ea1n ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN:<\/p>\n

1. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t. Khi b\u1ea1n nh\u1eadn l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (c\u00f4ng ty, t\u1ed5 ch\u1ee9c), kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

Tuy nhi\u00ean, n\u1ebfu b\u1ea1n c\u00f3 thu nh\u1eadp t\u1eeb hai n\u01a1i tr\u1edf l\u00ean, b\u1ea1n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m. M\u1ecdi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng nh\u1eadn qua t\u00e0i kho\u1ea3n \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/p>\n

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2. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n

N\u1ebfu b\u1ea1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u1ec3 nh\u1eadn ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1n h\u00e0ng online, cung c\u1ea5p d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5: thi\u1ebft k\u1ebf, t\u01b0 v\u1ea5n, vi\u1ebft l\u00e1ch\u2026), th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf. C\u1ee5 th\u1ec3, b\u1ea1n s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 gi\u00e1m s\u00e1t c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 giao d\u1ecbch l\u1edbn, th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

3. Thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, ph\u00ed hoa h\u1ed3ng<\/strong><\/p>\n

C\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 nh\u01b0 ph\u00ed m\u00f4i gi\u1edbi, ph\u00ed hoa h\u1ed3ng, hay ph\u00ed t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 chuy\u1ec3n\/r\u00fat ti\u1ec1n h\u1ed9 \u0111\u1ec1u l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf. M\u1eb7c d\u00f9 ph\u1ea7n ti\u1ec1n g\u1ed1c trong giao d\u1ecbch “r\u00fat ti\u1ec1n h\u1ed9” kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 m\u00e0 b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

4. Thu nh\u1eadp t\u1eeb l\u00e3i cho vay<\/strong><\/p>\n

N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n cho m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00f4ng ty vay ti\u1ec1n v\u00e0 nh\u1eadn l\u00e3i, kho\u1ea3n ti\u1ec1n l\u00e3i \u0111\u00f3 s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 5%. Kho\u1ea3n thu\u1ebf n\u00e0y s\u1ebd do b\u00ean \u0111i vay (c\u00f4ng ty) kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi tr\u1ea3 l\u00e3i cho b\u1ea1n.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, ti\u1ec1n l\u00e3i ph\u00e1t sinh t\u1eeb vi\u1ec7c cho vay gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n v\u1edbi nhau hi\u1ec7n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

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5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (tr\u01b0\u1eddng h\u1ee3p k\u00ea khai gian l\u1eadn)<\/strong><\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc, khi b\u00e1n nh\u00e0, \u0111\u1ea5t, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng. N\u1ebfu s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn qua t\u00e0i kho\u1ea3n kh\u1edbp v\u1edbi gi\u00e1 \u0111\u00e3 khai b\u00e1o, kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf n\u1eefa.<\/p>\n

Tuy nhi\u00ean, r\u1ee7i ro l\u1edbn ph\u00e1t sinh khi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u1ed1 t\u00ecnh khai gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u1ed1n thu\u1ebf. N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y th\u00f4ng qua d\u00f2ng ti\u1ec1n tr\u00ean t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, h\u1ecd c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 b\u00e1n v\u00e0 truy thu ph\u1ea7n thu\u1ebf TNCN c\u00f2n thi\u1ebfu c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/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

1. 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

2.\u00a0L\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

3.\u00a0Ki\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

4.\u00a0Thu 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

5.\u00a0D\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

6.\u00a0\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

7.\u00a0L\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

8.\u00a0B\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

9.\u00a0L\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

\u0110\u1ec3 tr\u00e1nh nh\u1eefng r\u1eafc r\u1ed1i kh\u00f4ng \u0111\u00e1ng c\u00f3, ng\u01b0\u1eddi d\u00e2n n\u00ean:<\/p>\n

– Minh b\u1ea1ch c\u00e1c giao d\u1ecbch: S\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n ri\u00eang bi\u1ec7t cho m\u1ee5c \u0111\u00edch kinh doanh v\u00e0 chi ti\u00eau c\u00e1 nh\u00e2n.<\/p>\n

– L\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb: Lu\u00f4n gi\u1eef l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, gi\u1ea5y t\u1edd \u1ee7y quy\u1ec1n, ho\u1eb7c c\u00e1c b\u1eb1ng ch\u1ee9ng kh\u00e1c \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n

– K\u00ea khai trung th\u1ef1c: \u0110\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch l\u1edbn nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, vi\u1ec7c k\u00ea khai \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf s\u1ebd gi\u00fap b\u1ea1n tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh v\u1ec1 sau.<\/p>\n

Ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2025, b\u00e1o Lao \u0111\u1ed9ng \u0111\u0103ng t\u1ea3i th\u00f4ng tin v\u1edbi ti\u00eau \u0111\u1ec1 “10 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf t\u1eeb ng\u00e0y 1.7.2025”. N\u1ed9i dung nh\u01b0 sau:<\/strong><\/p>\n

\"10
Nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch thu\u1ebf t\u1eeb 1.7, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n. \u1ea2nh: H\u1ea3i Nguy\u1ec5n<\/figcaption><\/figure>\n

1. \u0110i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01.7.2025) \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 nh\u01b0 sau:<\/p>\n

+ B\u1ecf m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh Lu\u1eadt Thu\u1ebf GTGT 2008, bao g\u1ed3m:<\/p>\n

+ Ph\u00e2n b\u00f3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd;<\/p>\n

+ L\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n; d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n ho\u1eb7c trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n; ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n kh\u00e1c…<\/p>\n

– S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ph\u1ea3i \u00e1p d\u1ee5ng theo Danh m\u1ee5c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

– B\u1ed5 sung h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ph\u00f2ng ch\u1ed1ng thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, chi\u1ebfn tranh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

2. \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t thu\u1ebf GTGT m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/p>\n

T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024, s\u1ebd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t GTGT c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf chuy\u1ec3n sang ch\u1ecbu thu\u1ebf 5%:<\/p>\n

+ Ph\u00e2n b\u00f3n<\/p>\n

+ T\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n t\u1ea1i v\u00f9ng bi\u1ec3n<\/p>\n

+ C\u00e1c s\u1ea3n ph\u1ea9m \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% chuy\u1ec3n sang 10%:<\/p>\n

+ L\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn<\/p>\n

+ \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m g\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3 b\u00f9n<\/p>\n

+ C\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc<\/p>\n

+ Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt; s\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim<\/p>\n

3. B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/strong><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb ng\u00e0y 01.7.2025: Doanh nghi\u1ec7p ch\u1ec9 s\u1ea3n xu\u1ea5t, cung \u1ee9ng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 5%, n\u1ebfu sau 12 th\u00e1ng (ho\u1eb7c 4 qu\u00fd) c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n

4. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/strong><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024, b\u1ed5 sung c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, g\u1ed3m:<\/p>\n

+ V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/p>\n

+ C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u1edf n\u01b0\u1edbc ngo\u00e0i, trong khu phi thu\u1ebf quan<\/p>\n

+ H\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly cho c\u00e1 nh\u00e2n (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam) \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh; h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf.<\/p>\n

+ D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u g\u1ed3m: d\u1ecbch v\u1ee5 cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd<\/p>\n

5. B\u1ed5 sung quy \u0111\u1ecbnh v\u1edbi h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i<\/strong><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf GTGT 2024, b\u1ed5 sung quy \u0111\u1ecbnh: Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0.<\/p>\n

6. Thay \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024, c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec1u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

C\u0169ng theo kho\u1ea3n 2 \u0110i\u1ec1u 14, c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3) c\u0169ng \u0111\u01b0\u1ee3c b\u1ed5 sung l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/p>\n

7. \u0110\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf sang m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n<\/strong><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC, k\u1ec3 t\u1eeb ng\u00e0y 01.7.2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan s\u1ebd s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

8. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh 69\/2024\/N\u0110-CP, t\u1eeb ng\u00e0y 01.7.2025, c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean C\u1ed5ng DVC qu\u1ed1c gia, h\u1ec7 th\u1ed1ng TTHC c\u00e1c c\u1ea5p s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed t\u1ed5 ch\u1ee9c do B\u1ed9 C\u00f4ng an c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed.<\/p>\n

9. S\u1eeda \u0111\u1ed5i gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf GTGT 2024, gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u bao g\u1ed3m: gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + thu\u1ebf nh\u1eadp kh\u1ea9u (k\u1ec3 c\u1ea3 b\u1ed5 sung n\u1ebfu c\u00f3) + thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) + thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n

10. Thay \u0111\u1ed5i thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 180\/2024\/N\u0110-CP s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 30.6.2025. Do \u0111\u00f3, c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ebd quay tr\u1edf v\u1ec1 m\u1ee9c 10% theo Lu\u1eadt Thu\u1ebf GTGT 2024.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau ng\u00e0y 30.6.2025, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT, th\u00ec ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01.7.2025.<\/p>\n","protected":false},"excerpt":{"rendered":"

Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ec1u b\u1ecb \u0111\u00e1nh thu\u1ebf, nh\u01b0ng ng\u01b0\u1eddi d\u00e2n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 truy thu thu\u1ebf ngo\u00e0i \u00fd mu\u1ed1n. 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