{"id":1036,"date":"2025-10-02T11:06:07","date_gmt":"2025-10-02T04:06:07","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1036"},"modified":"2025-10-26T23:06:35","modified_gmt":"2025-10-26T16:06:35","slug":"ban-ve-dieu-63-luat-kinh-doanh-bat-dong-san-2023","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/10\/02\/ban-ve-dieu-63-luat-kinh-doanh-bat-dong-san-2023\/","title":{"rendered":"B\u00c0N V\u1ec0 \u0110I\u1ec0U 63 LU\u1eacT KINH DOANH B\u1ea4T \u0110\u1ed8NG S\u1ea2N 2023"},"content":{"rendered":"\n<p>Hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 k\u1ebft n\u1ed1i ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n, \u0111\u1ed3ng th\u1eddi th\u00fac \u0111\u1ea9y c\u00e1c giao d\u1ecbch th\u00e0nh c\u00f4ng. M\u1ee9c hoa h\u1ed3ng hi\u1ec7n nay ph\u1ea3n \u00e1nh s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng, m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh v\u00e0 y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng cao v\u1ec1 t\u00ednh chuy\u00ean nghi\u1ec7p c\u1ee7a \u0111\u1ed9i ng\u0169 m\u00f4i gi\u1edbi.<\/p>\n\n\n\n<p>Hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 m\u1ed9t ch\u1ee7 \u0111\u1ec1 kh\u00e1 n\u0103ng \u0111\u1ed9ng v\u00e0 c\u00f3 nhi\u1ec1u kh\u00eda c\u1ea1nh \u0111\u00e1ng ch\u00fa \u00fd. M\u1ed9t s\u1ed1 nh\u1eadn \u0111\u1ecbnh t\u1ed5ng quan d\u1ef1a tr\u00ean quan s\u00e1t th\u00f4ng tin th\u1ecb tr\u01b0\u1eddng:<\/p>\n\n\n\n<p><strong>1. V\u1ec1 m\u1ee9c hoa h\u1ed3ng th\u1ef1c t\u1ebf di\u1ec5n ra l\u00e2u nay<\/strong><\/p>\n\n\n\n<p>T\u1ef7 l\u1ec7 hoa h\u1ed3ng th\u01b0\u1eddng dao \u0111\u1ed9ng t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh b\u1ea5t \u0111\u1ed9ng s\u1ea3n (c\u0103n h\u1ed9, nh\u00e0 ph\u1ed1, \u0111\u1ea5t n\u1ec1n, d\u1ef1 \u00e1n ngh\u1ec9 d\u01b0\u1ee1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f4ng nghi\u1ec7p&#8230;), gi\u00e1 tr\u1ecb giao d\u1ecbch, v\u1ecb tr\u00ed, v\u00e0 t\u00ednh thanh kho\u1ea3n c\u1ee7a s\u1ea3n ph\u1ea9m. Th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 1% \u0111\u1ebfn 3% tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch. C\u00e1c d\u1ef1 \u00e1n m\u1edbi t\u1eeb ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 c\u00f3 ch\u00ednh s\u00e1ch hoa h\u1ed3ng ri\u00eang, \u0111\u00f4i khi cao h\u01a1n \u0111\u1ec3 thu h\u00fat l\u1ef1c l\u01b0\u1ee3ng b\u00e1n h\u00e0ng. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea, th\u01b0\u1eddng kho\u1ea3ng 1-2 th\u00e1ng ti\u1ec1n thu\u00ea cho h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1eeb 1 n\u0103m tr\u1edf l\u00ean.<\/p>\n\n\n\n<p>Xu h\u01b0\u1edbng:<\/p>\n\n\n\n<p>&#8211; V\u1edbi s\u1ef1 gia t\u0103ng c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m m\u00f4i gi\u1edbi, th\u1ecb tr\u01b0\u1eddng tr\u1edf n\u00ean c\u1ea1nh tranh h\u01a1n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ef1 \u0111a d\u1ea1ng trong m\u1ee9c hoa h\u1ed3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>&#8211; Ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u c\u00f4ng ty m\u00f4i gi\u1edbi v\u00e0 nh\u00e0 m\u00f4i gi\u1edbi c\u00e1 nh\u00e2n \u0111\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c n\u00e2ng cao ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng v\u00e0 x\u00e2y d\u1ef1ng uy t\u00edn chuy\u00ean nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 g\u00f3p ph\u1ea7n l\u00e0m minh b\u1ea1ch th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n<p>&#8211; C\u00e1c n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (Proptech) \u0111ang d\u1ea7n thay \u0111\u1ed5i c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng m\u00f4i gi\u1edbi, t\u1eeb vi\u1ec7c t\u00ecm ki\u1ebfm kh\u00e1ch h\u00e0ng, qu\u1ea3ng b\u00e1 s\u1ea3n ph\u1ea9m \u0111\u1ebfn qu\u1ea3n l\u00fd giao d\u1ecbch. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u01a1 c\u1ea5u hoa h\u1ed3ng trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<p>&#8211; Nh\u00e0 n\u01b0\u1edbc \u0111ang d\u1ea7n ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, chuy\u00ean nghi\u1ec7p v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u00e1c b\u00ean tham gia. Vi\u1ec7c y\u00eau c\u1ea7u ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 m\u00f4i gi\u1edbi l\u00e0 m\u1ed9t trong nh\u1eefng b\u01b0\u1edbc \u0111i \u0111\u00f3.<\/p>\n\n\n\n<p>&#8211; Trong nh\u1eefng giai \u0111o\u1ea1n th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1ea7m l\u1eafng, c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n h\u01a1n trong vi\u1ec7c t\u00ecm ki\u1ebfm giao d\u1ecbch, \u0111i\u1ec1u n\u00e0y c\u0169ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu nh\u1eadp t\u1eeb hoa h\u1ed3ng.<\/p>\n\n\n\n<p><strong>2. Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 m\u00f4i gi\u1edbi<\/strong><\/p>\n\n\n\n<p>Kho\u1ea3n 2 \u0110i\u1ec1u 63 Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n 2023 quy \u0111\u1ecbnh: <em>&#8220;M\u1ee9c th\u00f9 lao, hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n do c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 s\u00e0n giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ecfa thu\u1eadn. M\u1ee9c th\u00f9 lao m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n <strong>kh\u00f4ng<\/strong> ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 c\u1ee7a giao d\u1ecbch \u0111\u01b0\u1ee3c m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n.&#8221;<\/em><\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y th\u1ef1c s\u1ef1 t\u1ea1o ra m\u1ed9t \u0111i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi th\u1ef1c t\u1ebf ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0 hoa h\u1ed3ng m\u00f4i gi\u1edbi th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 th\u1ef1c thi m\u1ed9t quy \u0111\u1ecbnh m\u1edbi, nh\u1ea5t l\u00e0 khi n\u00f3 \u0111i ng\u01b0\u1ee3c l\u1ea1i m\u1ed9t th\u00f4ng l\u1ec7 th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 t\u1ed3n t\u1ea1i l\u00e2u d\u00e0i, th\u01b0\u1eddng di\u1ec5n ra qua nhi\u1ec1u c\u01a1 ch\u1ebf v\u00e0 c\u1ea7n th\u1eddi gian \u0111\u1ec3 \u0111i v\u00e0o th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<p>-Th\u00f4ng th\u01b0\u1eddng, sau khi lu\u1eadt \u0111\u01b0\u1ee3c ban h\u00e0nh, Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c B\u1ed9 ng\u00e0nh li\u00ean quan (\u1edf \u0111\u00e2y l\u00e0 B\u1ed9 X\u00e2y d\u1ef1ng) s\u1ebd c\u00f3 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c thi h\u00e0nh lu\u1eadt. C\u00e1c v\u0103n b\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0m r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh &#8220;m\u1ee9c th\u00f9 lao kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 giao d\u1ecbch&#8221;- v\u00ed d\u1ee5, c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t m\u1ee9c ph\u00ed c\u1ed1 \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5, m\u1ee9c ph\u00ed d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, ho\u1eb7c m\u1ed9t khung gi\u00e1 d\u1ecbch v\u1ee5 nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n<p>-Theo lu\u1eadt, n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Do \u0111\u00f3, c\u00e1c h\u1ee3p \u0111\u1ed3ng m\u00f4i gi\u1edbi \u0111\u01b0\u1ee3c k\u00fd k\u1ebft sau ng\u00e0y 01\/01\/2025 v\u1ec1 l\u00fd thuy\u1ebft s\u1ebd ph\u1ea3i c\u1ea5u tr\u00fac l\u1ea1i c\u00e1ch th\u1ecfa thu\u1eadn v\u1ec1 hoa h\u1ed3ng\/th\u00f9 lao sao cho kh\u00f4ng tr\u1ef1c ti\u1ebfp ghi nh\u1eadn l\u00e0 m\u1ed9t t\u1ef7 l\u1ec7 % tr\u00ean gi\u00e1 b\u00e1n. Thay v\u00e0o \u0111\u00f3, c\u00e1c b\u00ean c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn m\u1ed9t m\u1ee9c ph\u00ed c\u1ed1 \u0111\u1ecbnh, ho\u1eb7c m\u1ed9t c\u00f4ng th\u1ee9c t\u00ednh ph\u00ed d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c (v\u00ed d\u1ee5: ph\u1ea1m vi c\u00f4ng vi\u1ec7c, th\u1eddi gian th\u1ef1c hi\u1ec7n, lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n). Tuy nhi\u00ean, gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1eabn c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t trong nhi\u1ec1u y\u1ebfu t\u1ed1 tham kh\u1ea3o \u0111\u1ec3 c\u00e1c b\u00ean th\u1ecfa thu\u1eadn m\u1ee9c th\u00f9 lao h\u1ee3p l\u00fd.<\/p>\n\n\n\n<p>&#8211; Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p li\u00ean quan \u0111\u1ebfn hoa h\u1ed3ng m\u00f4i gi\u1edbi, T\u00f2a \u00e1n ho\u1eb7c c\u00e1c trung t\u00e2m tr\u1ecdng t\u00e0i s\u1ebd c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n 2023 \u0111\u1ec3 gi\u1ea3i quy\u1ebft. N\u1ebfu th\u1ecfa thu\u1eadn hoa h\u1ed3ng trong h\u1ee3p \u0111\u1ed3ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 63, th\u1ecfa thu\u1eadn \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb v\u00f4 hi\u1ec7u.<\/p>\n\n\n\n<p>Vi\u1ec7c thay \u0111\u1ed5i m\u1ed9t th\u00f3i quen \u0111\u00e3 \u0103n s\u00e2u v\u00e0o th\u1ecb tr\u01b0\u1eddng (t\u00ednh hoa h\u1ed3ng theo % gi\u00e1 tr\u1ecb giao d\u1ecbch) l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn, \u0111\u00f2i h\u1ecfi th\u1eddi gian v\u00e0 s\u1ef1 quy\u1ebft li\u1ec7t trong th\u1ef1c thi. Th\u1ecb tr\u01b0\u1eddng s\u1ebd c\u1ea7n th\u1eddi gian \u0111\u1ec3 t\u00ecm ra v\u00e0 ch\u1ea5p nh\u1eadn c\u00e1c m\u00f4 h\u00ecnh t\u00ednh th\u00f9 lao m\u1edbi ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c \u0111\u1ed9ng l\u1ef1c cho ng\u01b0\u1eddi m\u00f4i gi\u1edbi v\u00e0 s\u1ef1 h\u1ee3p l\u00fd cho kh\u00e1ch h\u00e0ng. V\u00ed d\u1ee5, c\u00e1c b\u00ean c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn m\u1ed9t m\u1ee9c ph\u00ed c\u1ed1 \u0111\u1ecbnh cho vi\u1ec7c ho\u00e0n th\u00e0nh giao d\u1ecbch m\u1ed9t lo\u1ea1i h\u00ecnh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee5 th\u1ec3, ho\u1eb7c m\u1ed9t m\u1ee9c ph\u00ed d\u1ef1a tr\u00ean c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 v\u1edbi c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c r\u00f5 r\u00e0ng.<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh &#8220;m\u1ee9c th\u00f9 lao kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 c\u1ee7a giao d\u1ecbch&#8221; c\u00f3 th\u1ec3 nh\u1eb1m m\u1ee5c \u0111\u00edch: Gi\u1ea3m thi\u1ec3u t\u00ecnh tr\u1ea1ng m\u00f4i gi\u1edbi c\u1ed1 g\u1eafng \u0111\u1ea9y gi\u00e1 giao d\u1ecbch l\u00ean cao ch\u1ec9 \u0111\u1ec3 h\u01b0\u1edfng hoa h\u1ed3ng cao h\u01a1n; h\u01b0\u1edbng t\u1edbi vi\u1ec7c ph\u00ed m\u00f4i gi\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00ed cho m\u1ed9t d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng v\u1ec1 ph\u1ea1m vi c\u00f4ng vi\u1ec7c, thay v\u00ec ch\u1ec9 l\u00e0 m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m; tr\u00e1nh vi\u1ec7c ng\u01b0\u1eddi ti\u00eau d\u00f9ng (b\u00ean mua\/ b\u00ean b\u00e1n) ph\u1ea3i tr\u1ea3 nh\u1eefng kho\u1ea3n hoa h\u1ed3ng qu\u00e1 l\u1edbn kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi d\u1ecbch v\u1ee5 nh\u1eadn \u0111\u01b0\u1ee3c, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch gi\u00e1 tr\u1ecb cao.<\/p>\n\n\n\n<p>T\u00f3m l\u1ea1i, d\u00f9 quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c n\u00f3 \u0111i v\u00e0o th\u1ef1c t\u1ebf v\u00e0 thay \u0111\u1ed5i ho\u00e0n to\u00e0n c\u00e1ch t\u00ednh hoa h\u1ed3ng m\u00f4i gi\u1edbi s\u1ebd l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh. Vi\u1ec7c ki\u1ec3m so\u00e1t s\u1ebd d\u1ef1a v\u00e0o s\u1ef1 v\u00e0o cu\u1ed9c c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c doanh nghi\u1ec7p m\u00f4i gi\u1edbi v\u00e0 nh\u1eadn th\u1ee9c c\u1ee7a ng\u01b0\u1eddi d\u00e2n. S\u1ebd c\u1ea7n th\u00eam th\u1eddi gian v\u00e0 c\u00f3 th\u1ec3 l\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n \u0111\u1ec3 th\u1ecb tr\u01b0\u1eddng ho\u00e0n to\u00e0n th\u00edch \u1ee9ng v\u1edbi quy \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n<p><strong>3. V\u1ea5n \u0111\u1ec1 li\u00ean quan thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n(TNCN)<\/strong><\/p>\n\n\n\n<p>Kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n 2023 quy \u0111\u1ecbnh: <em>&#8220;C\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n th\u00f9 lao, hoa h\u1ed3ng <strong>t\u1eeb doanh nghi\u1ec7p<\/strong> kinh doanh d\u1ecbch v\u1ee5 s\u00e0n giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n.&#8221;<\/em><\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, theo lu\u1eadt, d\u00f2ng ti\u1ec1n hoa h\u1ed3ng ph\u1ea3i \u0111i t\u1eeb kh\u00e1ch h\u00e0ng (ng\u01b0\u1eddi b\u00e1n\/cho thu\u00ea ho\u1eb7c ng\u01b0\u1eddi mua\/thu\u00ea) \u0111\u1ebfn doanh nghi\u1ec7p m\u00f4i gi\u1edbi, sau \u0111\u00f3 doanh nghi\u1ec7p m\u1edbi chi tr\u1ea3 ph\u1ea7n th\u00f9 lao \u0111\u00e3 th\u1ecfa thu\u1eadn cho c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi.<\/p>\n\n\n\n<p><em>V\u1eady th\u1ef1c t\u1ebf nhi\u1ec1u c\u00e1 nh\u00e2n nh\u1eadn ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1eeb kh\u00e1ch h\u00e0ng, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?<\/em><\/p>\n\n\n\n<p>Vi\u1ec7c c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi ph\u1ea3i nh\u1eadn th\u00f9 lao qua doanh nghi\u1ec7p m\u00e0 h\u1ecd \u0111ang h\u00e0nh ngh\u1ec1 l\u00e0 m\u1ed9t quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c. \u0110i\u1ec1u n\u00e0y g\u1eafn li\u1ec1n v\u1edbi y\u00eau c\u1ea7u c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 ph\u1ea3i l\u00e0m vi\u1ec7c cho m\u1ed9t doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi ho\u1eb7c s\u00e0n giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n\n\n\n<p>M\u1ee5c \u0111\u00edch: D\u00f2ng ti\u1ec1n \u0111i qua doanh nghi\u1ec7p s\u1ebd d\u1ec5 d\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn, ki\u1ec3m so\u00e1t v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh (bao g\u1ed3m c\u1ea3 thu\u1ebf); doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00f4i gi\u1edbi vi\u00ean, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5; kh\u00e1ch h\u00e0ng giao d\u1ecbch v\u1edbi m\u1ed9t ph\u00e1p nh\u00e2n (doanh nghi\u1ec7p) thay v\u00ec ch\u1ec9 c\u00e1 nh\u00e2n, gi\u00fap t\u0103ng t\u00ednh \u0111\u1ea3m b\u1ea3o v\u00e0 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 khi\u1ebfu n\u1ea1i, gi\u1ea3i quy\u1ebft tranh ch\u1ea5p n\u1ebfu c\u00f3.<\/p>\n\n\n\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, t\u00ecnh tr\u1ea1ng m\u00f4i gi\u1edbi t\u1ef1 do (&#8220;c\u00f2 \u0111\u1ea5t&#8221;) nh\u1eadn ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1eeb kh\u00e1ch h\u00e0ng r\u1ea5t ph\u1ed5 bi\u1ebfn. Lu\u1eadt m\u1edbi \u0111ang h\u01b0\u1edbng t\u1edbi vi\u1ec7c lo\u1ea1i b\u1ecf d\u1ea7n h\u00ecnh th\u1ee9c n\u00e0y. S\u1ebd c\u1ea7n th\u1eddi gian \u0111\u1ec3 th\u1ecb tr\u01b0\u1eddng th\u00edch \u1ee9ng ho\u00e0n to\u00e0n. C\u00e1c doanh nghi\u1ec7p m\u00f4i gi\u1edbi ph\u1ea3i thi\u1ebft l\u1eadp quy tr\u00ecnh chu\u1ea9n, v\u00e0 b\u1ea3n th\u00e2n c\u00e1c m\u00f4i gi\u1edbi c\u00e1 nh\u00e2n c\u0169ng c\u1ea7n thay \u0111\u1ed5i th\u00f3i quen.<\/p>\n\n\n\n<p><em>Vi\u1ec7c c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi nh\u1eadn ti\u1ec1n hoa h\u1ed3ng tr\u1ef1c ti\u1ebfp t\u1eeb kh\u00e1ch h\u00e0ng, s\u1ebd t\u1ea1o ra nh\u1eefng th\u00e1ch th\u1ee9c v\u00e0 r\u1ee7i ro v\u1ec1 thu\u1ebf:<\/em><\/p>\n\n\n\n<p>&#8211; N\u1ebfu c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi nh\u1eadn ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1eeb kh\u00e1ch h\u00e0ng m\u00e0 kh\u00f4ng th\u00f4ng qua doanh nghi\u1ec7p (vi ph\u1ea1m \u0110i\u1ec1u 63), th\u00ec v\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y v\u1eabn l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi \u0111\u00f3 <strong>t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00e0y<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c d\u1ecbch v\u1ee5. M\u1ee9c thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 \u1ea5n \u0111\u1ecbnh tr\u00ean doanh thu ho\u1eb7c theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p>&#8211; C\u01a1 quan thu\u1ebf s\u1ebd kh\u00f3 kh\u0103n h\u01a1n trong vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 thu \u0111\u1ee7 thu\u1ebf v\u00ec d\u00f2ng ti\u1ec1n kh\u00f4ng \u0111i qua m\u1ed9t ph\u00e1p nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n. C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 kh\u00f4ng t\u1ef1 gi\u00e1c k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n<p><em>R\u1ee7i ro cho c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p:<\/em><\/p>\n\n\n\n<p>&#8211; N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp m\u00e0 kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p, ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 n\u1ebfu s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf l\u1edbn.<\/p>\n\n\n\n<p><strong>&#8211; <\/strong>N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 tr\u00ean danh ngh\u0129a thu\u1ed9c m\u1ed9t doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i nh\u1eadn ti\u1ec1n ri\u00eang, doanh nghi\u1ec7p \u0111\u00f3 c\u0169ng c\u00f3 th\u1ec3 b\u1ecb li\u00ean \u0111\u1edbi tr\u00e1ch nhi\u1ec7m v\u1ec1 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p><strong>T\u00f3m l\u1ea1i<\/strong><\/p>\n\n\n\n<p>Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n 2023 \u0111\u1eb7t ra y\u00eau c\u1ea7u c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi ph\u1ea3i nh\u1eadn th\u00f9 lao qua doanh nghi\u1ec7p nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, chuy\u00ean nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c c\u00e1 nh\u00e2n v\u1eabn nh\u1eadn ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1eeb kh\u00e1ch h\u00e0ng l\u00e0 \u0111i ng\u01b0\u1ee3c l\u1ea1i quy \u0111\u1ecbnh n\u00e0y v\u00e0 ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro ph\u00e1p l\u00fd cho c\u1ea3 c\u00e1 nh\u00e2n \u0111\u00f3, doanh nghi\u1ec7p li\u00ean quan v\u00e0 g\u00e2y kh\u00f3 kh\u0103n cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p>\u0110\u1ec3 qu\u1ea3n l\u00fd t\u00ecnh tr\u1ea1ng n\u00e0y, c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ea7n t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf c\u0169ng c\u1ea7n c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb m\u00f4i gi\u1edbi m\u00e0 kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7. S\u1ef1 thay \u0111\u1ed5i n\u00e0y c\u1ea7n s\u1ef1 v\u00e0o cu\u1ed9c \u0111\u1ed3ng b\u1ed9 v\u00e0 th\u1eddi gian \u0111\u1ec3 th\u1ecb tr\u01b0\u1eddng th\u00edch nghi.\/.<\/p>\n\n\n\n<p>(02-06-2025)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 k\u1ebft n\u1ed1i ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n, \u0111\u1ed3ng th\u1eddi th\u00fac \u0111\u1ea9y c\u00e1c giao d\u1ecbch th\u00e0nh c\u00f4ng. M\u1ee9c hoa h\u1ed3ng hi\u1ec7n nay ph\u1ea3n \u00e1nh s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng, m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh v\u00e0 y\u00eau c\u1ea7u ng\u00e0y [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[66,63,65,64],"class_list":["post-1036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doi-song","tag-dau-tu-bat-dong-san","tag-hoa-hong-moi-gioi","tag-phap-ly-bat-dong-san","tag-thu-lao-moi-gioi"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=1036"}],"version-history":[{"count":4,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1036\/revisions"}],"predecessor-version":[{"id":1190,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1036\/revisions\/1190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media\/1042"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=1036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=1036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=1036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}