<\/p>\n\n\n\n
1) \u00dd ngh\u0129a:<\/strong><\/p>\n\n\n\n Gi\u00fap \u0111\u1ea3m b\u1ea3o c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf hai l\u1ea7n \u0111\u1ed1i v\u1edbi thu nh\u1eadp thu \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n 2) Ngu\u1ed3n g\u1ed1c ra \u0111\u1eddi:<\/strong><\/p>\n\n\n\n Trong th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf, vi\u1ec7c c\u00f9ng t\u1ed3n t\u1ea1i nhi\u1ec1u h\u1ec7 th\u1ed1ng thu\u1ebf kh\u00e1c nhau gi\u1eefa c\u00e1c n\u01b0\u1edbc\/v\u00f9ng l\u00e3nh th\u1ed5 d\u1eabn t\u1edbi vi\u1ec7c m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u1ee7a m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i hai n\u01a1i kh\u00e1c nhau. \u0110i\u1ec1u n\u00e0y l\u00e0 do h\u1ea7u h\u1ebft c\u00e1c n\u01b0\u1edbc\/v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u1ec1u th\u1ef1c hi\u1ec7n quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a m\u00ecnh d\u1ef1a tr\u00ean 2 nguy\u00ean t\u1eafc: nguy\u00ean t\u1eafc c\u01b0 tr\u00fa v\u00e0 nguy\u00ean t\u1eafc ngu\u1ed3n.<\/p>\n\n\n\n Vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00f9ng 2 l\u1ea7n nh\u01b0 th\u1ebf s\u1ebd g\u00e2y ra nhi\u1ec1u v\u1ea5n \u0111\u1ec1 nh\u01b0: r\u00e0o c\u1ea3n th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 sang n\u01b0\u1edbc\/v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c, d\u1ec5 d\u1eabn \u0111\u1ebfn vi ph\u1ea1m ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1ed1n l\u1eadu thu\u1ebf…<\/p>\n\n\n\n \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 \u0111\u00e1nh thu\u1ebf tr\u00f9ng tr\u00ean thu nh\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean, c\u00e1c n\u01b0\u1edbc th\u01b0\u1eddng k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh song ph\u01b0\u01a1ng v\u1ec1 thu\u1ebf, c\u00f2n g\u1ecdi l\u00e0 Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh tr\u00ean thu nh\u1eadp v\u00e0 t\u00e0i s\u1ea3n, trong \u0111\u00f3 ch\u1ee7 y\u1ebfu th\u1ecfa thu\u1eadn vi\u1ec7c ph\u00e2n chia quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a m\u1ed7i N\u01b0\u1edbc k\u00fd k\u1ebft \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan.<\/p>\n\n\n\n 3) M\u1ee5c ti\u00eau:<\/strong><\/p>\n\n\n\n Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf l\u00e0 \u0111\u1ec3 ph\u00e2n \u0111\u1ecbnh quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a m\u1ed7i b\u00ean tham gia k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu nh\u1eadp v\u00e0 t\u00e0i s\u1ea3n nh\u1eb1m tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp v\u00e0 t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi lo\u1ea1i b\u1ecf r\u00e0o c\u1ea3n v\u1ec1 thu\u1ebf m\u00e0 n\u00f3 l\u00e0m h\u1ea1n ch\u1ebf c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u01b0\u01a1ng m\u1ea1i v\u00e0 thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0; ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n v\u00e0\/ho\u1eb7c tr\u00e1nh c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh tr\u00ean thu nh\u1eadp v\u00e0 t\u00e0i s\u1ea3n th\u00f4ng qua c\u00e1c quy \u0111\u1ecbnh trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 c\u00e1c cam k\u1ebft tr\u1ee3 gi\u00fap trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf gi\u1eefa c\u00e1c b\u00ean k\u00fd k\u1ebft; \u0111\u1ea3m b\u1ea3o \u0111\u1ed1i x\u1eed c\u00f4ng b\u1eb1ng v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c c\u00e1c tr\u00e1ch nhi\u1ec7m c\u00f3 li\u00ean quan gi\u1eefa nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf mang qu\u1ed1c t\u1ecbch kh\u00e1c nhau nh\u01b0ng trong c\u00f9ng ho\u00e0n c\u1ea3nh nh\u01b0 nhau; v\u00e0 \u0111\u1ec3 t\u1ea1o ra c\u01a1 ch\u1ebf gi\u1ea3i quy\u1ebft tranh ch\u1ea5p.<\/p>\n\n\n\n 4) C\u00e1c Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i th\u00edch v\u00e0 h\u01b0\u1edbng d\u1eabn Hi\u1ec7p \u0111\u1ecbnh, s\u1ed1:<\/strong><\/p>\n\n\n\n – 52 TC\/TCT ng\u00e0y 16\/08\/1997<\/p>\n\n\n\n – 95\/1997\/TT-BTC ng\u00e0y 29\/12\/1997<\/p>\n\n\n\n – 59\/1998\/TT\/BTC ng\u00e0y 12\/05\/1998<\/p>\n\n\n\n – 37\/2000\/TT\/BTC ng\u00e0y 05\/05\/2000<\/p>\n\n\n\n – 133\/2004\/TT-BTC ng\u00e0y 31\/12\/2004<\/p>\n\n\n\n – 205\/2013\/TT-BTC ng\u00e0y 24\/12\/2013<\/p>\n\n\n\n 5) Gi\u1ea3i th\u00edch m\u1ed9t s\u1ed1 t\u1eeb ng\u1eef:<\/strong><\/p>\n\n\n\n “\u0111\u1ed1i t\u01b0\u1ee3ng” \u0111\u01b0\u1ee3c d\u00f9ng trong Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ec3 ch\u1ec9 c\u00e1c c\u00e1 nh\u00e2n, c\u00e1c t\u1ed5 ch\u1ee9c ph\u00e1p nh\u00e2n v\u00e0 b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c n\u00e0o kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn.<\/p>\n\n\n\n “c\u00f4ng ty” \u0111\u01b0\u1ee3c d\u00f9ng trong Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ec3 ch\u1ec9 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng ty hay c\u00e1c t\u1ed5 ch\u1ee9c m\u00e0 theo lu\u1eadt thu\u1ebf t\u1ea1i Vi\u1ec7t Nam hay t\u1ea1i n\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u01b0 m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f4ng ty.<\/p>\n\n\n\n “x\u00ed nghi\u1ec7p” \u0111\u01b0\u1ee3c d\u00f9ng trong Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ec3 ch\u1ec9 m\u1ed9t doanh nghi\u1ec7p do \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t N\u01b0\u1edbc k\u00fd k\u1ebft \u0111i\u1ec1u h\u00e0nh.<\/p>\n\n\n\n \u0110\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa – c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh quy \u0111\u1ecbnh \u0111\u1ecbnh ngh\u0129a “\u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t N\u01b0\u1edbc k\u00fd k\u1ebft”-\u201c\u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t N\u01b0\u1edbc k\u00fd k\u1ebft\u201d l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 theo lu\u1eadt c\u1ee7a m\u1ed9t N\u01b0\u1edbc k\u00fd k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u1ea1i n\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n\n\n C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh l\u00e0 x\u00e1c \u0111\u1ecbnh “c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa” c\u1ee7a doanh nghi\u1ec7p- m\u1ed9t c\u01a1 s\u1edf kinh doanh c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, th\u00f4ng qua \u0111\u00f3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n 6) V\u00ed d\u1ee5 Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n Vi\u1ec7t Nam- Hong Kong:<\/strong><\/p>\n\n\n\n C\u00e1c lo\u1ea1i thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong Hi\u1ec7p \u0111\u1ecbnh n\u00e0y l\u00e0:<\/p>\n\n\n\n a) Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Khu H\u00e0nh ch\u00ednh \u0111\u1eb7c bi\u1ec7t H\u1ed3ng K\u00f4ng:<\/p>\n\n\n\n – Thu\u1ebf l\u1ee3i nhu\u1eadn;<\/p>\n\n\n\n – Thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng; v\u00e0<\/p>\n\n\n\n – Thu\u1ebf t\u00e0i s\u1ea3n,<\/p>\n\n\n\n b) Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam:<\/p>\n\n\n\n – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; v\u00e0<\/p>\n\n\n\n – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n c) \u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n\n\n\n – Thu nh\u1eadp t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/p>\n\n\n\n – L\u1ee3i nhu\u1eadn kinh doanh<\/p>\n\n\n\n – V\u1eadn t\u1ea3i bi\u1ec3n v\u00e0 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng<\/p>\n\n\n\n – Ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n<\/p>\n\n\n\n – L\u00e3i t\u1eeb ti\u1ec1n cho vay<\/p>\n\n\n\n – Ti\u1ec1n b\u1ea3n quy\u1ec1n<\/p>\n\n\n\n – Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n<\/p>\n\n\n\n d) \u0110\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf: thu\u1ebf nh\u00e0 th\u1ea7u ph\u00e1t sinh do h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00f4ng ty con \u1edf VN v\u00e0 c\u00f4ng ty m\u1eb9 \u1edf HK th\u00ec kh\u00f4ng c\u00f3 trong m\u1ee5c b) n\u00eau tr\u00ean.<\/p>\n\n\n\n Tuy nhi\u00ean, t\u1ea1i \u0111i\u1ec1u \u0110i\u1ec1u 21 c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u201cC\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t B\u00ean k\u00fd k\u1ebft, cho d\u00f9 ph\u00e1t sinh \u1edf \u0111\u00e2u, ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn t\u1ea1i nh\u1eefng \u0110i\u1ec1u tr\u00ean c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh n\u00e0y, s\u1ebd ch\u1ec9 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i B\u00ean \u0111\u00f3.\u201d T\u1eeb \u0111\u00e2y b\u00ean Hong Kong c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng, b\u1eb1ng c\u00e1ch l\u1ea5y ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf t\u1ea1i VN xu\u1ea5t tr\u00ecnh cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Hong Kong.<\/p>\n\n\n\n (22-2-2024)<\/p>\n","protected":false},"excerpt":{"rendered":" 1) \u00dd ngh\u0129a: Gi\u00fap \u0111\u1ea3m b\u1ea3o c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf hai l\u1ea7n \u0111\u1ed1i v\u1edbi thu nh\u1eadp thu \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam. 2) Ngu\u1ed3n g\u1ed1c ra \u0111\u1eddi: Trong th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf, vi\u1ec7c c\u00f9ng t\u1ed3n t\u1ea1i nhi\u1ec1u h\u1ec7 th\u1ed1ng thu\u1ebf kh\u00e1c nhau gi\u1eefa c\u00e1c n\u01b0\u1edbc\/v\u00f9ng l\u00e3nh th\u1ed5 […]<\/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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