{"id":205425,"date":"2017-07-28T15:16:01","date_gmt":"2017-07-28T08:16:01","guid":{"rendered":"https:\/\/gtax.vn\/?p=205425"},"modified":"2025-02-19T09:45:45","modified_gmt":"2025-02-19T02:45:45","slug":"lach-luat-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/lach-luat-thue\/","title":{"rendered":"L\u00e1ch lu\u1eadt thu\u1ebf"},"content":{"rendered":"<p>Hi\u1ec7n t\u1ea1i, nh\u1eefng chi\u00eau tr\u00f2 \u0111\u1ec3 <strong>l\u00e1ch lu\u1eadt thu\u1ebf<\/strong> nh\u01b0 th\u1ebf n\u00e0y \u0111ang di\u1ec5n ra r\u1ea5t ph\u1ed5 bi\u1ebfn. Ch\u00ednh s\u1ef1 l\u1ecfng l\u1ebdo, m\u1ed1i li\u00ean h\u1ec7 thi\u1ebfu ch\u1eb7t ch\u1ebd gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng c\u00e1c DN tr\u1ed1n thu\u1ebf nh\u01b0 v\u1eady. Ph\u1ea7n \u0111\u00f4ng c\u00e1c doanh nghi\u1ec7p l\u00e0m \u0103n ch\u00e2n ch\u00ednh \u0111\u1ec1u \u1ee7ng h\u1ed9 h\u01b0\u1edbng t\u1edbi s\u1ef1 minh b\u1ea1ch trong kinh doanh m\u00e0 c\u00e1c n\u01b0\u1edbc ti\u00ean ti\u1ebfn \u0111\u00e3 \u00e1p d\u1ee5ng, tuy nhi\u00ean c\u00f3 kh\u00f4ng \u00edt DN \u0111\u00e3 l\u1ee3i d\u1ee5ng tr\u1ed1n thu\u1ebf, t\u1ea1o ra s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng trong kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 nu\u1edbc.<\/p>\n<figure id=\"attachment_232300\" aria-describedby=\"caption-attachment-232300\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232300 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/lach-luat-thue-tncn.jpg\" alt=\"Nh\u1eefng chi\u00eau tr\u00f2 l\u00e1ch lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n &amp; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"680\" height=\"374\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/lach-luat-thue-tncn.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/lach-luat-thue-tncn-300x165.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232300\" class=\"wp-caption-text\">nh\u1eefng chi\u00eau tr\u00f2 \u0111\u1ec3 l\u00e1ch lu\u1eadt thu\u1ebf nh\u01b0 th\u1ebf n\u00e0y \u0111ang di\u1ec5n ra r\u1ea5t ph\u1ed5 bi\u1ebfn<\/figcaption><\/figure>\n<div>\n<div align=\"justify\">\n<p><em>Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e1c chi\u00eau tr\u00f2 m\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang c\u1ed1 t\u00ecnh ho\u1eb7c t\u00ecm k\u1ebb h\u1edf c\u1ee7a lu\u1eadt \u0111\u1ec3 tr\u1ee5c l\u1ee3i:<\/em><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Thue_nguoi_lam_giam_doc_de_ban_hoa_don\" >Thu\u00ea ng\u01b0\u1eddi l\u00e0m gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 b\u00e1n h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#In_hoa_don_trung\" >In h\u00f3a \u0111\u01a1n tr\u00f9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Tra_luong_tren_giay\" >Tr\u1ea3 l\u01b0\u01a1ng tr\u00ean gi\u1ea5y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Thanh_toan_qua_ngan_hang_de_hoan_thue_GTGT\" >Thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 ho\u00e0n thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Trong_linh_vuc_bat_dong_san\" >Trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Tai_san_duy_nhat\" >T\u00e0i s\u1ea3n duy nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Ha_gia_chuyen_nhuong\" >H\u1ea1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Chuyen_nhuong_bac_cau\" >Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1eafc c\u1ea7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/lach-luat-thue\/#Cac_%E2%80%9Cchieu%E2%80%9D_lach_luat_khac\" >C\u00e1c &#8220;chi\u00eau&#8221; l\u00e1ch lu\u1eadt kh\u00e1c<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thue_nguoi_lam_giam_doc_de_ban_hoa_don\"><\/span>Thu\u00ea ng\u01b0\u1eddi l\u00e0m gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 b\u00e1n h\u00f3a \u0111\u01a1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00f4ng ty TNHH TM SX DV XNK L\u00e2m \u0110\u1ea1t c\u00f3 tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd t\u1ea1i ph\u01b0\u1eddng 11, qu\u1eadn G\u00f2 V\u1ea5p, th\u00e0nh l\u1eadp ng\u00e0y 9\/8\/2006, \u0111\u01b0\u1ee3c S\u1edf K\u1ebf ho\u1ea1ch &amp; \u0110\u1ea7u t\u01b0 TP H\u1ed3 Ch\u00ed Minh c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh do Nguy\u1ec5n Danh Lam \u0111\u1ee9ng t\u00ean l\u00e0m Gi\u00e1m \u0111\u1ed1c v\u00e0 l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt. C\u00f4ng ty c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd 2 t\u1ef7 \u0111\u1ed3ng v\u1edbi c\u00e1c ng\u00e0nh ngh\u1ec1 g\u1ed3m: Mua b\u00e1n v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, h\u00e0ng trang tr\u00ed n\u1ed9i th\u1ea5t, thi\u1ebft b\u1ecb \u0111i\u1ec7n&#8230;<\/p>\n<p>M\u1eb7c d\u00f9 ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd r\u00f5 r\u00e0ng nh\u01b0 v\u1eady nh\u01b0ng sau khi th\u00e0nh l\u1eadp, C\u00f4ng ty L\u00e2m \u0110\u1ea1t kh\u00f4ng h\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0o li\u00ean quan c\u00e1c ng\u00e0nh ngh\u1ec1 tr\u00ean. \u0110i\u1ec1u b\u1ea5t th\u01b0\u1eddng n\u1eefa l\u00e0 m\u1eb7c d\u00f9 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0ng c\u00f4ng ty n\u00e0y v\u1eabn c\u00f3 ng\u01b0\u1eddi \u0111\u1ebfn C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh mua 58 quy\u1ec3n h\u00f3a \u0111\u01a1n GTGT (2.900 s\u1ed1), sau \u0111\u00f3 xu\u1ea5t b\u00e1n ra 2.855 s\u1ed1 cho 1.031 \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n \u1edf TP H\u1ed3 Ch\u00ed Minh v\u00e0 c\u00e1c t\u1ec9nh. Khi c\u01a1 quan \u0111i\u1ec1u tra v\u00e0o cu\u1ed9c \u0111\u1ec3 l\u00e0m r\u00f5 ch\u00e2n t\u01b0\u1edbng ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u00f4ng ty th\u00ec Nguy\u1ec5n Danh Lam khai nh\u1eadn l\u00e0 kh\u00f4ng h\u1ec1 hay bi\u1ebft g\u00ec v\u1ec1 c\u00f4ng ty m\u00e0 m\u00ecnh l\u00e0m gi\u00e1m \u0111\u1ed1c v\u00e0 c\u0169ng kh\u00f4ng h\u1ec1 tham gia b\u1ea5t c\u1ee9 ho\u1ea1t \u0111\u1ed9ng n\u00e0o c\u1ee7a c\u00f4ng ty n\u00e0y.<\/p>\n<p>V\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ebfn h\u00e0ng ng\u00e0n t\u1ef7 \u0111\u1ed3ng, song \u0111i\u1ec1u l\u1ea1 l\u00e0 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p (DN) l\u1eadp ra nh\u01b0ng l\u1ea1i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u00ec v\u1eabn thu l\u1ee3i \u201ckh\u1ee7ng\u201d ch\u1ec9 trong m\u1ed9t th\u1eddi gian ng\u1eafn. Ngo\u00e0i ra, c\u00e1c DN n\u00e0y c\u00f2n gi\u00fap cho kh\u00f4ng \u00edt DN l\u00e0m \u0103n gian d\u1ed1i thi nhau chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc&#8230;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"In_hoa_don_trung\"><\/span>In h\u00f3a \u0111\u01a1n tr\u00f9ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>G\u1ea7n \u0111\u00e2y, nhi\u1ec1u c\u1eeda h\u00e0ng b\u00e1n h\u00e0ng \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n r\u1ea5t \u0111\u1ea7y \u0111\u1ee7. T\u01b0\u1edfng nh\u01b0 c\u00e1c DN n\u00e0y ch\u1ea5p h\u00e0nh t\u1ed1t vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n. N\u00e0o ng\u1edd, c\u00e1c DN n\u00e0y ch\u01a1i \u201cchi\u00eau\u201d m\u1edbi. \u0110\u00f3 l\u00e0 in tr\u00f9ng s\u1ed1 s\u00ea ri \u1edf nh\u1eefng c\u1eeda h\u00e0ng chi nh\u00e1nh kh\u00e1c nhau. T\u1ee9c l\u00e0, m\u1ed9t c\u00f4ng ty c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng th\u00ec c\u00e1c c\u1eeda h\u00e0ng n\u00e0y \u0111\u1ec1u xu\u1ea5t tr\u00f9ng m\u1ed9t d\u00e3y s\u1ed1 s\u00ea ri nh\u01b0 th\u1ebf.<\/p>\n<p>Nh\u01b0 v\u1eady, DN \u0111\u00f3 c\u00f3 c\u00e0ng nhi\u1ec1u c\u1eeda h\u00e0ng th\u00ec s\u1ed1 thu\u1ebf k\u00ea khai ch\u1ec9 b\u1eb1ng m\u1ed9t c\u1eeda h\u00e0ng v\u00e0 c\u00f3 th\u1ec3 gi\u1ea5u doanh s\u1ed1 c\u1ee7a nh\u1eefng c\u1eeda h\u00e0ng kh\u00e1c xu\u1ea5t tr\u00f9ng s\u1ed1 s\u00ea ri h\u00f3a \u0111\u01a1n. C\u00e1ch l\u00e0m n\u00e0y nay \u0111\u00e3 b\u1ecb ph\u00e1t hi\u1ec7n. Tuy nhi\u00ean, theo m\u1ed9t l\u00e3nh \u0111\u1ea1o ng\u00e0nh thu\u1ebf, vi\u1ec7c in tr\u00f9ng h\u00f3a \u0111\u01a1n n\u00e0y r\u1ea5t nguy hi\u1ec3m, s\u1ebd b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 c\u1ea3 ng\u01b0\u1eddi b\u00e1n h\u00e0ng l\u1eabn \u0111\u01a1n v\u1ecb in h\u00f3a \u0111\u01a1n, trong khi h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 h\u1ea7u nh\u01b0 ch\u1ec9 b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh.<\/p>\n<p>M\u1ed9t c\u00e1ch kh\u00e1c trong vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n n\u1eefa, l\u00e0 xu\u1ea5t li\u00ean 1 kh\u00e1c li\u00ean 2. Ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n c\u00f9ng th\u00f4ng \u0111\u1ed3ng \u0111\u1ec3 ghi gi\u00e1 tr\u1ecb tr\u00ean li\u00ean 2 cao h\u01a1n gi\u00e1 thanh to\u00e1n tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u01a1n v\u1ecb mua t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb sai l\u1ec7ch v\u1edbi th\u1ef1c t\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, h\u1ea1 gi\u00e1 tr\u1ecb ghi \u1edf li\u00ean 1 th\u1ea5p xu\u1ed1ng \u0111\u1ec3 khai b\u00e1o l\u1ed7, kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<figure id=\"attachment_231767\" aria-describedby=\"caption-attachment-231767\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231767\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda.jpg\" alt=\"Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda.jpg 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda-300x200.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda-768x513.jpg 768w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-231767\" class=\"wp-caption-text\"><em>Ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n c\u00f9ng th\u00f4ng \u0111\u1ed3ng \u0111\u1ec3 ghi gi\u00e1 tr\u1ecb tr\u00ean li\u00ean 2 cao h\u01a1n gi\u00e1 thanh to\u00e1n tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u01a1n v\u1ecb mua t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb sai l\u1ec7ch v\u1edbi th\u1ef1c t\u1ebf<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Tra_luong_tren_giay\"><\/span>Tr\u1ea3 l\u01b0\u01a1ng tr\u00ean gi\u1ea5y<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kho\u1ea3ng c\u00e1ch gi\u1eefa l\u01b0\u01a1ng th\u1ef1c l\u00e3nh v\u00e0 l\u01b0\u01a1ng tr\u00ean gi\u1ea5y l\u00e0 th\u1ef1c t\u1ebf kh\u00e1 ph\u1ed5 bi\u1ebfn trong m\u1ed9t b\u1ed9 ph\u1eadn doanh nghi\u1ec7p, nh\u1eb1m tr\u00e1nh ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u0169ng nh\u01b0 thu\u1ebf thu nh\u1eadp.<\/p>\n<p>B\u00e0 B v\u1eeba \u0111\u01b0\u1ee3c V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (A) c\u1ee7a m\u1ed9t c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Tp.HCM thu\u00ea l\u00e0m vi\u1ec7c v\u1edbi m\u1ee9c l\u01b0\u01a1ng 600 USD\/th\u00e1ng (l\u01b0\u01a1ng th\u1ef1c l\u0129nh). Nh\u01b0ng, tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd k\u1ebft gi\u1eefa hai b\u00ean, l\u01b0\u01a1ng c\u1ee7a b\u00e0 B ch\u1ec9 th\u1ec3 hi\u1ec7n 300 USD\/th\u00e1ng (l\u01b0\u01a1ng tr\u00ean gi\u1ea5y).<\/p>\n<p>Theo lu\u1eadt s\u01b0 L\u00ea Th\u00e0nh K\u00ednh, v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 L\u00ea Nguy\u1ec5n, c\u00e1ch tr\u1ea3 nh\u01b0 tr\u00ean l\u00e0 \u201cl\u00e1ch lu\u1eadt\u201d, nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3m v\u00e0 tr\u00e1nh chi ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u0169ng nh\u01b0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u00ec n\u1ebfu m\u1ee9c l\u01b0\u01a1ng 600 USD\/th\u00e1ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, theo lu\u1eadt, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n A. ph\u1ea3i ch\u1ecbu ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i g\u1ea5p \u0111\u00f4i v\u00e0 b\u00e0 B c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (c\u00f3 thu nh\u1eadp tr\u00ean 5 tri\u1ec7u\/th\u00e1ng. C\u00e1ch tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean nh\u01b0 V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n A hi\u1ec7n nay kh\u00e1 ph\u1ed5 bi\u1ebfn, nh\u1ea5t l\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c c\u00f4ng ty li\u00ean doanh. Tr\u01b0\u1edbc m\u1eaft th\u00ec h\u1ecd tr\u00e1nh \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n thu\u1ebf v\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Tuy nhi\u00ean, khi c\u00f3 tranh ch\u1ea5p lao \u0111\u1ed9ng ho\u1eb7c g\u1eb7p c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ph\u00e1p l\u00fd th\u00ec \u201cm\u1ecdi chuy\u1ec7n s\u1ebd r\u1ed1i tung\u201d, doanh nghi\u1ec7p g\u1eb7p kh\u00f4ng \u00edt phi\u1ec1n ph\u1ee9c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thanh_toan_qua_ngan_hang_de_hoan_thue_GTGT\"><\/span>Thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00e1c b\u00ean thanh to\u00e1n n\u1ebfu H\u1ee3p \u0111\u1ed3ng k\u00fd th\u1eddi h\u1ea1n thanh to\u00e1n ng\u1eafn khi \u0111\u1ebfn th\u1eddi h\u1ea1n kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c th\u00ec gia h\u1ea1n, l\u1eadp ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u01a1 quan Thu\u1ebf; Th\u1ef1c hi\u1ec7n vi\u1ec7c chia nh\u1ecf ho\u00e1 \u0111\u01a1n (\u0111\u1ec3 gi\u00e1 tr\u1ecb ho\u00e1 \u0111\u01a1n nh\u1ecf h\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng); Thay v\u00ec m\u1ed9t th\u00e1ng nh\u1eadp h\u00e0ng m\u1ed9t l\u1ea7n vi\u1ebft m\u1ed9t ho\u00e1 \u0111\u01a1n th\u00ec nh\u1eadp th\u00e0nh nhi\u1ec1u l\u1ea7n, vi\u1ebft nhi\u1ec1u ho\u00e1 \u0111\u01a1n trong th\u00e1ng \u0111\u1ec3 c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng; Th\u00e0nh l\u1eadp \u0111\u01b0\u1eddng d\u00e2y c\u00f3 nhi\u1ec1u c\u00f4ng ty thanh to\u00e1n l\u00f2ng v\u00f2ng \u0111\u1ec3 g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu x\u00e1c minh c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trong_linh_vuc_bat_dong_san\"><\/span>Trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_duy_nhat\"><\/span>T\u00e0i s\u1ea3n duy nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lu\u1eadt Thu\u1ebf TNCN quy \u0111\u1ecbnh: Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S t\u1ef1 khai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c v\u1ec1 k\u00ea khai c\u1ee7a m\u00ecnh.<\/p>\n<p>Tuy nhi\u00ean, trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd c\u00e1 nh\u00e2n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, trong \u0111\u00f3 c\u00f3 ng\u00e0nh thu\u1ebf c\u00f2n ch\u01b0a \u0111\u00e1p \u1ee9ng; c\u00f4ng t\u00e1c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ea7n r\u1ea5t nhi\u1ec1u th\u1eddi gian th\u00ec \u00edt nh\u1ea5t trong v\u00e0i n\u0103m \u0111\u1ea7u, c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u1eebng c\u00e1 nh\u00e2n c\u00f3 bao nhi\u00eau nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf. \u0110\u00e2y ch\u00ednh l\u00e0 k\u1ebd h\u1edf \u0111\u1ec3 kh\u00f4ng \u00edt ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf khi chuy\u1ec3n nh\u01b0\u1ee3ng s\u1eb5n s\u00e0ng k\u00ea khai l\u00e0 t\u00e0i s\u1ea3n duy nh\u1ea5t \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<figure id=\"attachment_232027\" aria-describedby=\"caption-attachment-232027\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232027 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"600\" height=\"391\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san-300x196.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232027\" class=\"wp-caption-text\"><em>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Ha_gia_chuyen_nhuong\"><\/span>H\u1ea1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng, t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do UBND t\u1ec9nh, TP quy \u0111\u1ecbnh.<\/p>\n<p>Th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng B\u0110S, gi\u00e1 \u0111\u1ea5t mua b\u00e1n th\u01b0\u1eddng cao h\u01a1n gi\u00e1 \u0111\u1ea5t do UBND t\u1ec9nh, TP quy \u0111\u1ecbnh. Nh\u01b0ng v\u00ec l\u1ee3i \u00edch c\u1ee7a c\u1ea3 ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n, n\u00ean h\u1ecd th\u01b0\u1eddng tho\u1ea3 thu\u1eadn ghi gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf. V\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1, h\u1ecd ch\u1ec9 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng m\u1ee9c gi\u00e1 ngang ho\u1eb7c cao h\u01a1n ch\u00fat \u0111\u1ec9nh so v\u1edbi gi\u00e1 UBND t\u1ec9nh, TP quy \u0111\u1ecbnh. Nh\u01b0 th\u1ebf s\u1ebd \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf th\u1ea5p h\u01a1n s\u1ed1 th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p. K\u1ebft qu\u1ea3 l\u00e0, c\u1ea3 \u0111\u00f4i b\u00ean mua b\u00e1n \u0111\u1ea5t c\u00f9ng c\u00f3 l\u1ee3i, ch\u1ec9 ri\u00eang Nh\u00e0 n\u01b0\u1edbc ch\u1ecbu th\u1ea5t thu thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_nhuong_bac_cau\"><\/span>Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1eafc c\u1ea7u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNCN quy \u0111\u1ecbnh: \u201cthu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng, cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau\u201d th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. L\u1ee3i d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 s\u1eed d\u1ee5ng m\u1ed1i quan h\u1ec7 b\u1eafc c\u1ea7u \u0111\u1ec3 tr\u1ed1n thu\u1ebf.<\/p>\n<p>C\u1ee5 th\u1ec3, hai ch\u1ecb em d\u00e2u chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S cho nhau l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf. Nh\u01b0ng \u0111\u1ec3 l\u00e1ch lu\u1eadt, ng\u01b0\u1eddi ch\u1ecb d\u00e2u l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng cho b\u1ed1 ch\u1ed3ng, sau \u0111\u00f3 b\u1ed1 ch\u1ed3ng l\u1ea1i chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp cho ng\u01b0\u1eddi em d\u00e2u. C\u1ea3 hai l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng n\u00e0y \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Th\u1ebf l\u00e0 t\u1eeb vi\u1ec7c ph\u1ea3i n\u1ed9p thu\u1ebf, hai ch\u1ecb em d\u00e2u ch\u1ecbu kh\u00f3 \u0111i v\u00f2ng, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1eafc c\u1ea7u \u0111\u1ec3 tr\u00e1nh ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_%E2%80%9Cchieu%E2%80%9D_lach_luat_khac\"><\/span>C\u00e1c &#8220;chi\u00eau&#8221; l\u00e1ch lu\u1eadt kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ea7u h\u1ebft c\u00e1c DN ho\u1ea1t \u0111\u1ed9ng tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng thu\u1ebf GTGT. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 DN l\u1ea1i l\u1ee3i d\u1ee5ng \u201ck\u1ebd h\u1edf\u201d trong c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 \u201cl\u00e1ch b\u1edbt\u201d c\u00e1c kho\u1ea3n thu\u1ebf, l\u00e0m gi\u1ea3m ngu\u1ed3n thu NSNN. Theo Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh m\u1ed9t Cty, t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o gi\u00e1 b\u00ean ch\u1ecb g\u1eedi cho \u0111\u1ed1i t\u00e1c \u0111\u1ec1u l\u00e0 b\u00e1o gi\u00e1 kh\u00f4ng bao g\u1ed3m thu\u1ebf VAT v\u00ec kh\u00f4ng ph\u1ea3i kh\u00e1ch h\u00e0ng n\u00e0o c\u0169ng c\u1ea7n vi\u1ebft h\u00f3a \u0111\u01a1n VAT. V\u1edbi vi\u1ec7c l\u00e0m n\u00e0y, Cty c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, gi\u1ea3m \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n cho kh\u00e1ch h\u00e0ng, t\u0103ng th\u00eam l\u1ee3i nhu\u1eadn.<\/p>\n<figure id=\"attachment_232303\" aria-describedby=\"caption-attachment-232303\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-232303\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/So-Bhxh-3.jpg\" alt=\"l\u00e1ch lu\u1eadt \u0111\u00f3ng BHXH, BHYT\" width=\"680\" height=\"420\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/So-Bhxh-3.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/So-Bhxh-3-300x185.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232303\" class=\"wp-caption-text\"><em>L\u00e1ch lu\u1eadt \u0111\u00f3ng BHXH, BHYT<\/em><\/figcaption><\/figure>\n<p>M\u1ed9t s\u1ed1 DN kh\u00e1c l\u1ea1i l\u1ee3i d\u1ee5ng s\u01a1 h\u1edf trong qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 \u201cl\u00e1ch\u201d lu\u1eadt b\u1eb1ng c\u00e1ch ch\u1ecdn h\u00ecnh th\u1ee9c t\u1ed3n t\u1ea1i song song gi\u1eefa h\u1ed9 kinh doanh v\u00e0 Cty tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m, g\u00e2y kh\u00f3 kh\u0103n cho c\u01a1 quan thu\u1ebf trong vi\u1ec7c \u201ct\u00e1ch thu\u1ebf\u201d \u0111\u1ec3 thu c\u0169ng nh\u01b0 vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m n\u1ebfu c\u00f3. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf, b\u1ea5t k\u1ef3 DN n\u00e0o \u0111\u0103ng k\u00fd kinh doanh c\u00f3 t\u1ed5 ch\u1ee9c th\u00ec m\u1ecdi s\u1ea3n ph\u1ea9m b\u00e1n ra \u0111\u1ec1u ph\u1ea3i c\u00f3 thu\u1ebf VAT nh\u01b0ng tr\u00ean b\u1ea3ng gi\u00e1 th\u1ef1c \u0111\u01a1n c\u1ee7a nh\u00e0 h\u00e0ng l\u1ea1i kh\u00f4ng h\u1ec1 bao g\u1ed3m VAT. B\u1edfi nh\u00e0 h\u00e0ng \u0111\u00e3 c\u00f3 th\u00eam t\u1edd \u201ch\u1ed9 m\u1ec7nh\u201d l\u00e0 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u1edbi m\u1ee9c thu\u1ebf kho\u00e1n.<\/p>\n<p>C\u01a1 quan thu\u1ebf kh\u00f3 m\u00e0 \u201cb\u1eaft b\u1ebb\u201d \u0111\u01b0\u1ee3c l\u00fd do t\u1ea1i sao kh\u00f4ng ghi thu\u1ebf GTGT tr\u00ean b\u1ea3ng gi\u00e1 th\u1ef1c \u0111\u01a1n c\u1ee7a nh\u00e0 h\u00e0ng. Cho d\u00f9 c\u01a1 quan thu\u1ebf c\u00f3 t\u1ed5 ch\u1ee9c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho,&#8230; th\u00ec c\u0169ng t\u1ed1n kh\u00e1 nhi\u1ec1u th\u1eddi gian, huy \u0111\u1ed9ng nhi\u1ec1u l\u1ef1c l\u01b0\u1ee3ng m\u00e0 ch\u01b0a ch\u1eafc \u0111\u00e3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3. Nh\u1eefng m\u00f4 h\u00ecnh song song ki\u1ec3u n\u00e0y \u0111ang t\u1ed3n t\u1ea1i kh\u00e1 ph\u1ed5 bi\u1ebfn \u1edf n\u01b0\u1edbc ta hi\u1ec7n nay. Li\u1ec7u c\u01a1 quan thu\u1ebf c\u00f3 bi\u1ebft hay l\u00e0 l\u00e0m \u201cng\u01a1\u201d \u0111\u1ec3 d\u1ec5 b\u1ec1 \u201ct\u1ef1 \u00fd\u201d x\u1eed l\u00fd?<\/p>\n<p>C\u00f9ng m\u1ed9t th\u01b0\u01a1ng hi\u1ec7u nh\u01b0ng c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd kinh doanh kh\u00e1c nhau c\u0169ng l\u00e0 m\u1ed9t ki\u1ec3u \u201cl\u00e1ch\u201d. M\u1ed9t ch\u1ee7 DN b\u1ea1c cho bi\u1ebft, anh m\u1edf h\u01a1n ch\u1ee5c c\u1eeda h\u00e0ng kh\u00e1c nhau v\u1edbi m\u1ed9t th\u01b0\u01a1ng hi\u1ec7u chung, m\u00e0u s\u1eafc trang tr\u00ed c\u1eeda h\u00e0ng, \u0111\u1ed3ng ph\u1ee5c nh\u00e2n vi\u00ean c\u0169ng gi\u1ed1ng nhau nh\u01b0ng ti\u1ec1n thu\u1ebf m\u1ed7i c\u1eeda h\u00e0ng l\u1ea1i kh\u00e1c nhau. \u0110\u1ed1i v\u1edbi 1 \u2013 2 c\u1eeda h\u00e0ng ch\u00ednh, anh \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh Cty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (TNHH). M\u1ed9t l\u00e0 \u0111\u1ec3 c\u00f3 h\u00f3a \u0111\u01a1n GTGT xu\u1ea5t cho kh\u00e1ch h\u00e0ng theo y\u00eau c\u1ea7u, tham gia \u0111\u1ea5u th\u1ea7u khi c\u1ea7n v\u00e0 n\u00e2ng cao m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Hai l\u00e0 \u0111\u1ec3 Cty c\u00f3 th\u1ec3 \u0111\u00f3ng BHXH, BHYT cho m\u1ed9t s\u1ed1 nh\u00e2n vi\u00ean ch\u1ee7 ch\u1ed1t.<\/p>\n<p>Nh\u1eefng c\u1eeda h\u00e0ng c\u00f2n l\u1ea1i trong h\u1ec7 th\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi m\u00f4 h\u00ecnh h\u1ed9 kinh doanh c\u00e1 th\u1ec3, \u0111\u00f3ng theo m\u1ee9c thu\u1ebf kho\u00e1n, m\u1ee9c thu\u1ebf m\u00e0 c\u00f3 th\u1ec3 \u201c\u0111i\u1ec1u ch\u1ec9nh\u201d theo \u00fd mu\u1ed1n n\u1ebfu \u201cquan h\u1ec7 t\u1ed1t\u201d v\u1edbi c\u00e1n b\u1ed9 thu\u1ebf \u201cbi\u1ebfn ch\u1ea5t\u201d t\u1ea1i c\u01a1 s\u1edf. Th\u1eadt l\u00e0 m\u1ed9t \u201cm\u0169i t\u00ean\u201d b\u1eafn nhi\u1ec1u \u201c\u0111\u00edch\u201d, v\u1eeba \u201cti\u1ebft ki\u1ec7m\u201d t\u1ed1i \u0111a thu\u1ebf (GTGT, TNDN, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ebfu h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng xa x\u1ec9) ph\u1ea3i \u0111\u00f3ng v\u00e0o NSNN, v\u1eeba ki\u1ebfm l\u1ee3i t\u1eeb thu\u1ebf v\u00ec khi mua, kh\u00e1ch h\u00e0ng \u0111\u00e3 ph\u1ea3i tr\u1ea3 ti\u1ec1n cho c\u00e1c lo\u1ea1i thu\u1ebf tr\u00ean, v\u1eeba kh\u1eb3ng \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u qua h\u1ec7 th\u1ed1ng chu\u1ed7i c\u1eeda h\u00e0ng c\u1ee7a m\u00ecnh. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t ki\u1ec3u \u201cl\u00e1ch\u201d, l\u1ee3i d\u1ee5ng s\u1ef1 thi\u1ebfu ch\u1eb7t ch\u1ebd trong c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, g\u00e2y thi\u1ec7t h\u1ea1i kh\u00f4ng nh\u1ecf \u0111\u1ebfn vi\u1ec7c thu NSNN.\u00a0<em>(Ngu\u1ed3n: Steven H. t\u1ed5ng h\u1ee3p)<\/em><\/p>\n<p>Tr\u00ean \u0111\u00e2y k\u1ebf to\u00e1n Gtax \u0111\u00e3 gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n b\u00e0i vi\u1ebft v\u1ec1 Nh\u1eefng chi\u00eau tr\u00f2 l\u00e1ch lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n &amp; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<strong>,<\/strong> \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi th\u1ef1c hi\u1ec7n ch\u00fang t\u00f4i khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. K\u1ebf to\u00e1n Gtax cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n c\u1ee7a ch\u00fang t\u00f4i.\u00a0M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n t\u1ea1i, nh\u1eefng chi\u00eau tr\u00f2 \u0111\u1ec3 l\u00e1ch lu\u1eadt thu\u1ebf nh\u01b0 th\u1ebf n\u00e0y \u0111ang di\u1ec5n ra r\u1ea5t ph\u1ed5 bi\u1ebfn. Ch\u00ednh s\u1ef1 l\u1ecfng l\u1ebdo, m\u1ed1i li\u00ean h\u1ec7 thi\u1ebfu ch\u1eb7t ch\u1ebd gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng c\u00e1c DN tr\u1ed1n thu\u1ebf nh\u01b0 v\u1eady. Ph\u1ea7n [&#8230;]\n","protected":false},"author":1,"featured_media":232300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[834,837],"class_list":["post-205425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-thue-tncn","tag-thue-tndn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205425"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=205425"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205425\/revisions"}],"predecessor-version":[{"id":236040,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205425\/revisions\/236040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232300"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=205425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=205425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=205425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}