{"id":112120,"date":"2026-03-04T14:34:20","date_gmt":"2026-03-04T07:34:20","guid":{"rendered":"https:\/\/boxme.asia\/?p=112120"},"modified":"2026-03-04T14:41:12","modified_gmt":"2026-03-04T07:41:12","slug":"thong-tu-40-san-tmdt-doi-mat-ap-luc-khong-lo-khi-phai-ke-khai-va-nop-thue-thay-nguoi-ban","status":"publish","type":"post","link":"https:\/\/boxme.asia\/vi\/thong-tu-40-san-tmdt-doi-mat-ap-luc-khong-lo-khi-phai-ke-khai-va-nop-thue-thay-nguoi-ban\/","title":{"rendered":"Th\u00f4ng T\u01b0 40: S\u00e0n TM\u0110T \u0111\u1ed1i m\u1eb7t \u00e1p l\u1ef1c kh\u1ed5ng l\u1ed3 khi ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay ng\u01b0\u1eddi b\u00e1n"},"content":{"rendered":"\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 40 y\u00eau c\u1ea7u c\u00e1c s\u00e0n Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T) ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n kinh doanh \u0111ang d\u1ea5y l\u00ean nhi\u1ec1u lo ng\u1ea1i. Hi\u1ec7p h\u1ed9i Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed Vi\u1ec7t Nam (VECOM) c\u00f9ng \u0111\u1ea1i di\u1ec7n c\u00e1c n\u1ec1n t\u1ea3ng cho r\u1eb1ng, quy \u0111\u1ecbnh n\u00e0y c\u00f2n nhi\u1ec1u b\u1ea5t c\u1eadp v\u00e0 kh\u00f3 c\u00f3 th\u1ec3 th\u1ef1c thi ngay t\u1eeb ng\u00e0y 1\/8.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a Th\u00f4ng t\u01b0 40\/2021<\/strong><\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh m\u1edbi, c\u00e1c s\u00e0n giao d\u1ecbch TM\u0110T s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Khai v\u00e0 n\u1ed9p thay<\/strong> thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) cho c\u00e1c c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng tr\u00ean n\u1ec1n t\u1ea3ng.<\/li>\n\n\n\n<li><strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/strong> D\u1ef1a tr\u00ean thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c v\u00e0 d\u00f2ng ti\u1ec1n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c qua s\u00e0n (bao g\u1ed3m ti\u1ec1n thu h\u1ed9 COD, qua v\u00ed thanh to\u00e1n trung gian v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c).<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"637\" height=\"425\" src=\"https:\/\/boxme.asia\/wp-content\/uploads\/2026\/03\/shopping-online.jpg\" alt=\"\" class=\"wp-image-112121\" srcset=\"https:\/\/boxme.asia\/wp-content\/uploads\/2026\/03\/shopping-online.jpg 637w, https:\/\/boxme.asia\/wp-content\/uploads\/2026\/03\/shopping-online-300x200.jpg 300w, https:\/\/boxme.asia\/wp-content\/uploads\/2026\/03\/shopping-online-480x320.jpg 480w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><\/figure><\/div>\n\n\n<p class=\"has-text-align-center\">Th\u00f4ng t\u01b0 40\/2021 hi\u1ec7u l\u1ef1c ngay t\u1eeb 1\/8 s\u1ebd g\u00e2y \u00e1p l\u1ef1c r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p><strong>3 V\u01b0\u1edbng m\u1eafc l\u1edbn t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean gia v\u00e0 doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>\u00d4ng Nguy\u1ec5n Ng\u1ecdc D\u0169ng, Ph\u00f3 Ch\u1ee7 t\u1ecbch VECOM chia s\u1ebb, Th\u00f4ng t\u01b0 40 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi nh\u01b0ng ch\u01b0a t\u1ed5 ch\u1ee9c l\u1ea5y \u00fd ki\u1ebfn th\u1ecfa \u0111\u00e1ng t\u1eeb c\u00e1c b\u00ean ch\u1ecbu t\u00e1c \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ednh kh\u1ea3 thi kh\u00f4ng cao v\u00e0 t\u1ea1o ra 3 r\u00e0o c\u1ea3n l\u1edbn:<\/p>\n\n\n\n<p><strong>1. Sai l\u1ec7ch v\u1ec1 b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a s\u00e0n TM\u0110T<\/strong> \u0110\u1ea1i di\u1ec7n c\u00e1c s\u00e0n TM\u0110T nh\u1ea5n m\u1ea1nh, h\u1ecd ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb <strong>cung c\u1ea5p h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7<\/strong> \u0111\u1ec3 k\u1ebft n\u1ed1i ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n, kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp. Do \u0111\u00f3, vi\u1ec7c \u00e1p \u0111\u1eb7t ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1 nh\u00e2n kinh doanh th\u01b0\u1eddng n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t c\u01a1 s\u1edf, trong khi tr\u1ee5 s\u1edf c\u1ee7a c\u00e1c s\u00e0n l\u1ea1i n\u1eb1m \u1edf n\u01a1i kh\u00e1c, d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u1ed3ng ch\u00e9o v\u00e0 m\u00e2u thu\u1eabn v\u1edbi quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n<p><strong>2. Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 r\u00e0o c\u1ea3n h\u1ec7 th\u1ed1ng<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qu\u00e1 t\u1ea3i d\u1eef li\u1ec7u:<\/strong> B\u00e0 Nguy\u1ec5n Th\u1ecb Thanh Huy\u1ec1n (Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c Ernst &amp; Young Vi\u1ec7t Nam) nh\u1eadn \u0111\u1ecbnh, v\u1edbi kho\u1ea3ng <strong>3,5 tri\u1ec7u giao d\u1ecbch m\u1ed7i ng\u00e0y<\/strong>, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u1ed5 l\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u00e1c s\u00e0n l\u00e0 kh\u1ed5ng l\u1ed3.<\/li>\n\n\n\n<li><strong>Kh\u00f3 ki\u1ec3m so\u00e1t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf:<\/strong> C\u00e1c s\u00e0n hi\u1ec7n kh\u00f4ng c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 l\u1ecdc ra nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (ng\u01b0\u1ee1ng ch\u01b0a ph\u1ea3i ch\u1ecbu thu\u1ebf).<\/li>\n\n\n\n<li><strong>Kh\u00f3 ph\u00e2n \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng:<\/strong> B\u00e0 Nguy\u1ec5n Th\u1ecb H\u01b0\u01a1ng Giang (Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh Shopee) ki\u1ebfn ngh\u1ecb, ng\u00e0nh thu\u1ebf c\u1ea7n c\u00f3 h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 h\u1ec7 th\u1ed1ng c\u00f3 th\u1ec3 ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i gi\u1eefa &#8220;c\u00e1 nh\u00e2n kinh doanh&#8221; (\u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb thu h\u1ed9) v\u00e0 &#8220;h\u1ed9 kinh doanh&#8221;.<\/li>\n<\/ul>\n\n\n\n<p><strong>3. L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng qu\u00e1 g\u1ea5p g\u00e1p<\/strong> Ng\u00e0y 15\/6 v\u1eeba qua, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 bu\u1ed5i l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi VECOM c\u00f9ng h\u00e0ng lo\u1ea1t \u00f4ng l\u1edbn TM\u0110T nh\u01b0 Shopee, Lazada, Tiki, Sendo, Voso, Postmart&#8230; T\u1ea1i \u0111\u00e2y, c\u00e1c n\u1ec1n t\u1ea3ng \u0111\u1ed3ng lo\u1ea1t ki\u1ebfn ngh\u1ecb r\u1eb1ng th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c t\u1eeb <strong>1\/8 l\u00e0 qu\u00e1 ng\u1eafn<\/strong>. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xoay s\u1edf k\u1ecbp \u0111\u1ec3 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng k\u1ef9 thu\u1eadt, thu th\u1eadp d\u1eef li\u1ec7u v\u00e0 thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf b\u00e1o c\u00e1o theo \u0111\u00fang ti\u00eau chu\u1ea9n kh\u1eaft khe c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p>\u0110\u1ec3 Th\u00f4ng t\u01b0 40 th\u1ef1c s\u1ef1 \u0111i v\u00e0o th\u1ef1c ti\u1ec5n m\u00e0 kh\u00f4ng g\u00e2y \u0111\u1ee9t g\u00e3y \u0111\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng, ng\u00e0nh thu\u1ebf c\u1ea7n xem x\u00e9t t\u00ednh to\u00e1n l\u1ea1i l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng, \u0111\u1ed3ng th\u1eddi ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0111\u1ec3 c\u00e1c s\u00e0n TM\u0110T c\u00f3 \u0111\u1ee7 th\u1eddi gian chu\u1ea9n b\u1ecb v\u00e0 tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><em>Ngu\u1ed3n: VnEconomy &#8211; Nh\u1ecbp s\u1ed1ng Kinh t\u1ebf Vi\u1ec7t Nam v\u00e0 Th\u1ebf gi\u1edbi<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 40 y\u00eau c\u1ea7u c\u00e1c s\u00e0n Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T) ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n kinh doanh \u0111ang d\u1ea5y l\u00ean nhi\u1ec1u lo ng\u1ea1i. Hi\u1ec7p h\u1ed9i Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed Vi\u1ec7t Nam (VECOM) c\u00f9ng \u0111\u1ea1i di\u1ec7n c\u00e1c n\u1ec1n t\u1ea3ng cho r\u1eb1ng, quy \u0111\u1ecbnh n\u00e0y c\u00f2n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":112121,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[390,840],"tags":[],"class_list":["post-112120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tmdt"],"_links":{"self":[{"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/posts\/112120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/comments?post=112120"}],"version-history":[{"count":2,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/posts\/112120\/revisions"}],"predecessor-version":[{"id":112128,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/posts\/112120\/revisions\/112128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/media\/112121"}],"wp:attachment":[{"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/media?parent=112120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/categories?post=112120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/tags?post=112120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}