{"id":1194,"date":"2025-10-09T19:57:24","date_gmt":"2025-10-09T12:57:24","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1194"},"modified":"2025-10-26T23:04:31","modified_gmt":"2025-10-26T16:04:31","slug":"van-phong-dieu-hanh-cua-nha-thau-nuoc-ngoai-tai-viet-nam-dia-vi-phap-ly-va-nghia-vu-thue","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/10\/09\/van-phong-dieu-hanh-cua-nha-thau-nuoc-ngoai-tai-viet-nam-dia-vi-phap-ly-va-nghia-vu-thue\/","title":{"rendered":"V\u0102N PH\u00d2NG \u0110I\u1ec0U H\u00c0NH C\u1ee6A NH\u00c0 TH\u1ea6U N\u01af\u1edaC NGO\u00c0I T\u1ea0I VI\u1ec6T NAM: \u0110\u1ecaA V\u1eca PH\u00c1P L\u00dd V\u00c0 NGH\u0128A V\u1ee4 THU\u1ebe"},"content":{"rendered":"\n<p><strong>1. M\u1edf \u0111\u1ea7u<\/strong><\/p>\n\n\n\n<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf, nhi\u1ec1u nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tham gia c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, d\u1ea7u kh\u00ed v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 thu\u1eadn l\u1ee3i trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh h\u1ee3p \u0111\u1ed3ng, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam cho ph\u00e9p th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh (VP\u0110H). \u0110\u00e2y l\u00e0 m\u1ed9t m\u00f4 h\u00ecnh \u0111\u1eb7c th\u00f9, kh\u00e1c bi\u1ec7t so v\u1edbi v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 chi nh\u00e1nh, \u0111\u00f2i h\u1ecfi s\u1ef1 hi\u1ec3u bi\u1ebft r\u00f5 r\u00e0ng v\u1ec1 \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp v\u00e0 c\u01a1 ch\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n<p><strong>2. \u0110\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh<\/strong><\/p>\n\n\n\n<p>V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi m\u1ee5c \u0111\u00edch \u0111i\u1ec1u h\u00e0nh h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ch\u1ee9 kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh \u0111\u1ed9c l\u1eadp.<\/p>\n\n\n\n<p>So v\u1edbi v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, VP\u0110H c\u00f3 ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng g\u1eafn li\u1ec1n tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u01b0ng l\u1ea1i b\u1ecb gi\u1edbi h\u1ea1n h\u01a1n chi nh\u00e1nh doanh nghi\u1ec7p v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 do tri\u1ec3n khai kinh doanh ngo\u00e0i ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p><strong>3. \u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n<p>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp VP\u0110H khi:<\/p>\n\n\n\n<p>-\u0110\u00e3 tr\u00fang th\u1ea7u ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0\/t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam trong c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 x\u00e2y d\u1ef1ng, d\u1ea7u kh\u00ed ho\u1eb7c l\u0129nh v\u1ef1c li\u00ean quan;<\/p>\n\n\n\n<p>-H\u1ee3p \u0111\u1ed3ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n\n\n\n<p>-C\u00f3 nhu c\u1ea7u th\u1ef1c s\u1ef1 \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>Th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a VP\u0110H g\u1eafn li\u1ec1n v\u1edbi th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c g\u00f3i th\u1ea7u. Khi h\u1ee3p \u0111\u1ed3ng k\u1ebft th\u00fac, VP\u0110H ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 thanh l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>4. C\u01a1 ch\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf<\/strong><\/p>\n\n\n\n<p>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam:<\/p>\n\n\n\n<p><em>4.1. Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai (kh\u1ea5u tr\u1eeb)<\/em><\/p>\n\n\n\n<p>-\u0110i\u1ec1u ki\u1ec7n: C\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam; h\u1ee3p \u0111\u1ed3ng t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean; \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n\n\n\n<p>-\u0110\u1eb7c \u0111i\u1ec3m: T\u1ef1 k\u00ea khai, h\u1ea1ch to\u00e1n doanh thu \u2013 chi ph\u00ed v\u00e0 n\u1ed9p thu\u1ebf nh\u01b0 doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>-\u01afu \u0111i\u1ec3m: \u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, minh b\u1ea1ch t\u00e0i ch\u00ednh, t\u1ea1o l\u1ee3i th\u1ebf h\u1ee3p t\u00e1c l\u00e2u d\u00e0i.<\/p>\n\n\n\n<p>-H\u1ea1n ch\u1ebf: Y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 k\u1ebf to\u00e1n ch\u1eb7t ch\u1ebd, th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p.<\/p>\n\n\n\n<p><em>4.2. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/em><\/p>\n\n\n\n<p>-\u0110i\u1ec1u ki\u1ec7n: Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 183 ng\u00e0y, kh\u00f4ng \u00e1p d\u1ee5ng k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>-\u0110\u1eb7c \u0111i\u1ec3m: B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay; thu\u1ebf t\u00ednh theo t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh tr\u00ean doanh thu.<\/p>\n\n\n\n<p>-\u01afu \u0111i\u1ec3m: Th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n, nhanh g\u1ecdn.<\/p>\n\n\n\n<p>-H\u1ea1n ch\u1ebf: Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, d\u1ec5 thi\u1ec7t h\u1ea1i n\u1ebfu chi ph\u00ed th\u1ef1c t\u1ebf cao.<\/p>\n\n\n\n<p><em>4.3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p<\/em><\/p>\n\n\n\n<p>-\u0110\u1eb7c \u0111i\u1ec3m: Ch\u1ec9 k\u00ea khai thu\u1ebf GTGT \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00f2n thu\u1ebf TNDN v\u1eabn n\u1ed9p theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu.<\/p>\n\n\n\n<p>-\u01afu \u0111i\u1ec3m: T\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i h\u1ea1ch to\u00e1n chi ph\u00ed TNDN.<\/p>\n\n\n\n<p>-H\u1ea1n ch\u1ebf: Thu\u1ebf TNDN c\u00f3 th\u1ec3 cao h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf n\u1ebfu chi ph\u00ed l\u1edbn.<\/p>\n\n\n\n<p><strong>5. L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p<\/strong><\/p>\n\n\n\n<p>-H\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n, c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n: n\u00ean ch\u1ecdn Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\n\n\n\n<p>-H\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n, kh\u00f4ng c\u00f3 t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam: n\u00ean ch\u1ecdn Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n\n\n\n<p>-Mu\u1ed1n kh\u1ea5u tr\u1eeb VAT nh\u01b0ng kh\u00f4ng mu\u1ed1n k\u00ea khai TNDN: n\u00ean ch\u1ecdn Ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p.<\/p>\n\n\n\n<p><strong>6. K\u1ebft lu\u1eadn<\/strong><\/p>\n\n\n\n<p>V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf linh ho\u1ea1t \u0111\u1ec3 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tri\u1ec3n khai d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam. Tuy kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp, VP\u0110H \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111i\u1ec1u ph\u1ed1i v\u00e0 gi\u00e1m s\u00e1t h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf ph\u00f9 h\u1ee3p s\u1ebd gi\u00fap nh\u00e0 th\u1ea7u v\u1eeba tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, v\u1eeba t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. \u0110\u1ec3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, c\u00e1c nh\u00e0 th\u1ea7u c\u1ea7n n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp, th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u01a1 ch\u1ebf k\u00ea khai thu\u1ebf, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho s\u1ef1 h\u1ee3p t\u00e1c l\u00e2u d\u00e0i v\u1edbi \u0111\u1ed1i t\u00e1c Vi\u1ec7t Nam.\/.<\/p>\n\n\n\n<p>(3-9-2025)<\/p>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>Tham kh\u1ea3o v\u0103n b\u1ea3n c\u00e1c l\u0129nh v\u1ef1c:<\/p>\n\n\n\n<p>-V\u1ec1 th\u00e0nh l\u1eadp VP\u0110H: Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt X\u00e2y d\u1ef1ng, Lu\u1eadt D\u1ea7u kh\u00ed v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn.<\/p>\n\n\n\n<p>-V\u1ec1 thu\u1ebf: Th\u00f4ng t\u01b0 103\/2014, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, Th\u00f4ng t\u01b0 80\/2021, Th\u00f4ng t\u01b0 86\/2024.<\/p>\n\n\n\n<p>-V\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: Ngh\u1ecb \u0111\u1ecbnh 123\/2020, Ngh\u1ecb \u0111\u1ecbnh 70\/2025, Th\u00f4ng t\u01b0 32\/2025.<\/p>\n\n\n\n<p>-V\u1ec1 ph\u00e1p l\u00fd so s\u00e1nh: Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i 2005, Lu\u1eadt Doanh nghi\u1ec7p 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1edf \u0111\u1ea7u Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf, nhi\u1ec1u nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tham gia c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, d\u1ea7u kh\u00ed v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 thu\u1eadn l\u1ee3i trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh h\u1ee3p \u0111\u1ed3ng, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam cho ph\u00e9p th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"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":"","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":"","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 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