T\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf v\u00e0 k\u00ea khai \u0111\u1ecbnh k\u1ef3; c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu doanh thu kh\u00f4ng \u0111\u1ebfn ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n
Ng\u00e0y 9\/6, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 117\/2024, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. N\u1ed9i dung ch\u00ednh g\u1ed3m ba \u0111i\u1ec3m: kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay, ho\u00e0n thu\u1ebf, v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh.<\/p>\n\n\n\n
S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf<\/strong><\/p>\n\n\n\n T\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (g\u1ed3m c\u1ea3 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc) ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t giao d\u1ecbch (h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5), ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf cao nh\u1ea5t.<\/p>\n\n\n\n B\u1ea3ng kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh qua s\u00e0n TM\u0110T<\/strong><\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n Thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1eebng giao d\u1ecbch th\u00e0nh c\u00f4ng. S\u00e0n k\u00ea khai v\u00e0 n\u1ed9p theo th\u00e1ng. V\u1edbi giao d\u1ecbch b\u1ecb h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi giao d\u1ecbch kh\u00e1c trong k\u1ef3 k\u00ea khai.<\/p>\n\n\n\n C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/strong><\/p>\n\n\n\n Ng\u01b0\u1eddi b\u00e1n tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu cu\u1ed1i n\u0103m t\u1ed5ng doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf (hi\u1ec7n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m). \u0110i\u1ec1u ki\u1ec7n l\u00e0 s\u00e0n \u0111\u00e3 ho\u00e0n t\u1ea5t k\u00ea khai, n\u1ed9p thu\u1ebf thay \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf trong n\u0103m nh\u01b0ng t\u1ed5ng doanh thu v\u1eabn d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, c\u0169ng \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n V\u00ed d\u1ee5, m\u1ed9t c\u00e1 nh\u00e2n b\u00e1n \u0111\u1ed3 th\u1ee7 c\u00f4ng, m\u1ed7i th\u00e1ng \u0111\u1ea1t doanh thu 10 tri\u1ec7u \u0111\u1ed3ng, b\u1ecb kh\u1ea5u tr\u1eeb 1,5% thu\u1ebf (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1,8 tri\u1ec7u \u0111\u1ed3ng trong n\u0103m). N\u1ebfu c\u1ea3 n\u0103m ch\u1ec9 thu 90 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi n\u00e0y c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n\n\n\n C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c<\/strong><\/p>\n\n\n\n Ngh\u1ecb \u0111\u1ecbnh 117 c\u0169ng quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. H\u1ecd ph\u1ea3i k\u00ea khai, n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c n\u1ebfu ph\u00e1t sinh nh\u01b0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, t\u00e0i nguy\u00ean, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng… theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n Ngo\u00e0i ra, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (n\u1ebfu l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam), ho\u1eb7c h\u1ed9 chi\u1ebfu (n\u1ebfu l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i), c\u00f9ng c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n V\u1edbi c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c s\u00e0n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh kh\u00f4ng c\u1ea7n k\u00ea khai v\u00e0 n\u1ed9p l\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n Ngu\u1ed3n: VnExpress<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" T\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf v\u00e0 k\u00ea khai \u0111\u1ecbnh k\u1ef3; c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu doanh thu kh\u00f4ng \u0111\u1ebfn ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p. Ng\u00e0y 9\/6, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 117\/2024, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i […]<\/p>\n","protected":false},"author":2,"featured_media":112276,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[852,390],"tags":[],"class_list":["post-112274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thong-tin-thi-truong","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/posts\/112274","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=112274"}],"version-history":[{"count":1,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/posts\/112274\/revisions"}],"predecessor-version":[{"id":112281,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/posts\/112274\/revisions\/112281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/media\/112276"}],"wp:attachment":[{"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/media?parent=112274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/categories?post=112274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/boxme.asia\/vi\/wp-json\/wp\/v2\/tags?post=112274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Lo\u1ea1i h\u00ecnh giao d\u1ecbch<\/strong><\/td> Thu\u1ebf GTGT<\/strong><\/td> Thu\u1ebf TNCN<\/strong><\/td> T\u1ed5ng m\u1ee9c kh\u1ea5u tr\u1eeb<\/strong><\/td><\/tr> B\u00e1n h\u00e0ng h\u00f3a (v\u00ed d\u1ee5: qu\u1ea7n \u00e1o, \u0111\u1ed3 gia d\u1ee5ng…)<\/td> 1%<\/td> 0,5%<\/td> 1,5%<\/td><\/tr> Cung c\u1ea5p d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5: t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb…)<\/td> 5%<\/td> 2%<\/td> 7%<\/td><\/tr> Giao d\u1ecbch kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 lo\u1ea1i h\u00ecnh<\/td> 5%<\/td> 2%<\/td> 7%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n