{"id":1247,"date":"2025-10-29T17:15:57","date_gmt":"2025-10-29T10:15:57","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1247"},"modified":"2025-10-29T17:18:13","modified_gmt":"2025-10-29T10:18:13","slug":"that-thu-thue-thu-nhap-ca-nhan-doi-voi-ca-nhan-nuoc-ngoai-cu-tru-tai-viet-nam-thuc-trang-nguyen-nhan-va-kien-nghi","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/10\/29\/that-thu-thue-thu-nhap-ca-nhan-doi-voi-ca-nhan-nuoc-ngoai-cu-tru-tai-viet-nam-thuc-trang-nguyen-nhan-va-kien-nghi\/","title":{"rendered":"TH\u1ea4T THU THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N N\u01af\u1edaC NGO\u00c0I C\u01af TR\u00da T\u1ea0I VI\u1ec6T NAM: TH\u1ef0C TR\u1ea0NG, NGUY\u00caN NH\u00c2N V\u00c0 KI\u1ebeN NGH\u1eca"},"content":{"rendered":"\n

M\u1ede \u0110\u1ea6U<\/strong><\/p>\n\n\n\n

Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf s\u00e2u r\u1ed9ng, Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang thu h\u00fat m\u1ed9t l\u01b0\u1ee3ng l\u1edbn chuy\u00ean gia, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn l\u00e0m vi\u1ec7c v\u00e0 sinh s\u1ed1ng. S\u1ef1 gia t\u0103ng n\u00e0y \u0111\u1eb7t ra nhi\u1ec1u th\u00e1ch th\u1ee9c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) xuy\u00ean bi\u00ean gi\u1edbi.<\/p>\n\n\n\n

M\u1ed9t trong nh\u1eefng v\u1ea5n n\u1ea1n n\u1ed5i c\u1ed9m, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, l\u00e0 t\u00ecnh tr\u1ea1ng c\u00e1c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (\u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam) nh\u01b0ng l\u1ea1i l\u1ef1a ch\u1ecdn khai v\u00e0 n\u1ed9p thu\u1ebf TNCN t\u1ea1i qu\u1ed1c gia c\u1ee7a h\u1ecd ho\u1eb7c m\u1ed9t qu\u1ed1c gia th\u1ee9 ba.<\/p>\n\n\n\n

B\u00e0i vi\u1ebft n\u00e0y t\u1eadp trung ph\u00e2n t\u00edch c\u01a1 s\u1edf ph\u00e1p l\u00fd, th\u1ef1c tr\u1ea1ng v\u00e0 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn vi\u1ec7c th\u1ea5t thu thu\u1ebf trong tr\u01b0\u1eddngo h\u1ee3p c\u1ee5 th\u1ec3 n\u00e0y, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c ki\u1ebfn ngh\u1ecb ch\u00ednh s\u00e1ch nh\u1eb1m b\u1ecbt k\u00edn l\u1ed7 h\u1ed5ng v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng thu\u1ebf.<\/p>\n\n\n\n

V\u1ea4N \u0110\u1ec0 CH\u00cdNH C\u1ea6N TH\u1ea2O LU\u1eacN<\/strong><\/p>\n\n\n\n

1. C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN Vi\u1ec7t Nam (c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 2 v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC), m\u1ed9t c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n\n\n

(1) C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c.<\/p>\n\n\n\n

(2) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam (bao g\u1ed3m vi\u1ec7c \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n).<\/p>\n\n\n\n

Khi \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n n\u00e0y (b\u1ea5t k\u1ec3 qu\u1ed1c t\u1ecbch) c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNCN t\u1ea1i Vi\u1ec7t Nam tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp to\u00e0n c\u1ea7u<\/strong> c\u1ee7a m\u00ecnh (thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam).<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01b0\u1edbc ngo\u00e0i cho ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i, Vi\u1ec7t Nam cho ph\u00e9p kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u00f3. Tuy nhi\u00ean, theo \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 111, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u00ednh theo bi\u1ec3u thu\u1ebf c\u1ee7a Vi\u1ec7t Nam cho ph\u1ea7n thu nh\u1eadp \u0111\u00f3.<\/p>\n\n\n\n

V\u1ec1 l\u00fd thuy\u1ebft<\/em>, n\u1ebfu c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00f3 thu nh\u1eadp t\u1eeb Vi\u1ec7t Nam m\u00e0 n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1eabn c\u00f3 quy\u1ec1n truy thu ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu thu\u1ebf su\u1ea5t Vi\u1ec7t Nam cao h\u01a1n) ho\u1eb7c y\u00eau c\u1ea7u h\u1ecd th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam tr\u01b0\u1edbc (\u0111\u1eb7c bi\u1ec7t v\u1edbi thu nh\u1eadp t\u1eeb Vi\u1ec7t Nam), sau \u0111\u00f3 h\u1ecd t\u1ef1 l\u00e0m th\u1ee7 t\u1ee5c kh\u1ea5u tr\u1eeb t\u1ea1i n\u01b0\u1edbc kia.<\/p>\n\n\n\n

2. Th\u1ef1c tr\u1ea1ng ngh\u1ecbch l\u00fd: “Quy\u1ec1n \u0111\u00e1nh thu\u1ebf tr\u00ean gi\u1ea5y” v\u00e0 th\u1ef1c t\u1ebf th\u1ea5t thu<\/strong><\/p>\n\n\n\n

M\u1eb7c d\u00f9 khung ph\u00e1p l\u00fd \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 “quy\u1ec1n \u0111\u00e1nh thu\u1ebf to\u00e0n c\u1ea7u” \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, th\u1ef1c t\u1ebf c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ed9t ngh\u1ecbch l\u00fd l\u1edbn, khi\u1ebfn quy\u1ec1n n\u00e0y g\u1ea7n nh\u01b0 ch\u1ec9 t\u1ed3n t\u1ea1i tr\u00ean gi\u1ea5y t\u1edd v\u00e0 d\u1eabn \u0111\u1ebfn th\u1ea5t thu ng\u00e2n s\u00e1ch nghi\u00eam tr\u1ecdng.<\/p>\n\n\n\n

Nguy\u00ean nh\u00e2n c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c th\u1ea5t thu thu\u1ebf t\u1eeb nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y bao g\u1ed3m:<\/strong><\/p>\n\n\n\n

M\u1ed9t l\u00e0<\/em><\/strong>, Vi\u1ec7t Nam kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t thu nh\u1eadp to\u00e0n c\u1ea7u.<\/strong> C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam hi\u1ec7n kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 truy v\u1ebft thu nh\u1eadp m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7t Nam ch\u01b0a tham gia \u0111\u1ea7y \u0111\u1ee7 v\u00e0 s\u00e2u r\u1ed9ng v\u00e0o Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o Chung (CRS – Common Reporting Standard) c\u1ee7a OECD- https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/publications\/reports\/2025\/04\/consolidated-text-of-the-common-reporting-standard-2025_e478bc04\/055664b1-en.pdf<\/a> , m\u1ed9t c\u01a1 ch\u1ebf cho ph\u00e9p t\u1ef1 \u0111\u1ed9ng trao \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c qu\u1ed1c gia. Do \u0111\u00f3, c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 t\u1ef1 \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, c\u1ed5 t\u1ee9c, hay l\u00e3i vay… m\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c k\u00ea khai g\u1ea7n nh\u01b0 ho\u00e0n to\u00e0n d\u1ef1a v\u00e0o “thi\u1ec7n ch\u00ed” v\u00e0 t\u00ednh t\u1ef1 gi\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

Hai l\u00e0<\/em><\/strong>, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng x\u00e1c minh ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf n\u01b0\u1edbc ngo\u00e0i.<\/strong> Khi c\u00e1 nh\u00e2n khai r\u1eb1ng h\u1ecd \u0111\u00e3 n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 xin kh\u1ea5u tr\u1eeb, h\u1ecd ph\u1ea3i cung c\u1ea5p ch\u1ee9ng t\u1eeb. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam thi\u1ebfu c\u01a1 ch\u1ebf x\u00e1c th\u1ef1c tr\u1ef1c tuy\u1ebfn ho\u1eb7c \u0111\u1ed1i chi\u1ebfu song ph\u01b0\u01a1ng hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ki\u1ec3m ch\u1ee9ng t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y. Vi\u1ec7c n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng ch\u1ea5p nh\u1eadn theo h\u1ed3 s\u01a1 khai b\u00e1o, t\u1ea1o k\u1ebd h\u1edf cho vi\u1ec7c h\u1ee3p th\u1ee9c h\u00f3a ho\u1eb7c khai b\u00e1o kh\u00f4ng trung th\u1ef1c.<\/p>\n\n\n\n

Ba l\u00e0<\/em><\/strong>, t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa linh ho\u1ea1t.<\/strong> Nhi\u1ec1u chuy\u00ean gia, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 thu nh\u1eadp cao ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp th\u1eddi gian di chuy\u1ec3n (v\u00ed d\u1ee5: \u1edf Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y) ho\u1eb7c duy tr\u00ec n\u01a1i \u1edf \u1edf nhi\u1ec1u qu\u1ed1c gia. H\u1ecd c\u00f3 th\u1ec3 l\u1ee3i d\u1ee5ng c\u00e1c quy t\u1eafc ph\u00e2n x\u1eed trong Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/a>  \u0111\u1ec3 l\u1ef1a ch\u1ecdn khai c\u01b0 tr\u00fa t\u1ea1i qu\u1ed1c gia c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n. C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam r\u1ea5t kh\u00f3 x\u00e1c \u0111\u1ecbnh v\u00e0 bu\u1ed9c h\u1ecd ph\u1ea3i n\u1ed9p thu\u1ebf to\u00e0n c\u1ea7u n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u01a1 quan thu\u1ebf, xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 lao \u0111\u1ed9ng.<\/p>\n\n\n\n

B\u1ed1n l\u00e0<\/em><\/strong>, c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t duy nh\u1ea5t (kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n) b\u1ecb v\u00f4 hi\u1ec7u h\u00f3a.<\/strong> Ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf TNCN hi\u1ec7u qu\u1ea3 nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam l\u00e0 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n, t\u1ee9c l\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, l\u00e0m vi\u1ec7c cho d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam) nh\u01b0ng l\u1ea1i nh\u1eadn l\u01b0\u01a1ng do c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c m\u1ed9t b\u00ean th\u1ee9 ba \u1edf n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i c\u1ee7a h\u1ecd, th\u00ec d\u00f2ng ti\u1ec1n n\u00e0y ho\u00e0n to\u00e0n v\u00f4 h\u00ecnh v\u1edbi h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam. Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c) kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean chi tr\u1ea3, n\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb. C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u d\u00f2ng ti\u1ec1n, kh\u00f4ng th\u1ec3 c\u01b0\u1ee1ng ch\u1ebf, d\u1eabn \u0111\u1ebfn th\u1ea5t thu 100% kho\u1ea3n thu\u1ebf \u0111\u00e1ng l\u1ebd ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n

KI\u1ebeN NGH\u1eca<\/strong><\/p>\n\n\n\n

T\u1eeb th\u1ef1c tr\u1ea1ng tr\u00ean, \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thu\u1ebf TNCN t\u1eeb c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 c\u00e1c gi\u1ea3i ph\u00e1p:<\/p>\n\n\n\n

(i)Kh\u1ea9n tr\u01b0\u01a1ng tham gia v\u00e0 th\u1ef1c thi CRS:<\/em> \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p c\u0103n c\u01a1 nh\u1ea5t. Vi\u1ec7c tham gia trao \u0111\u1ed5i th\u00f4ng tin t\u00e0i ch\u00ednh t\u1ef1 \u0111\u1ed9ng v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c s\u1ebd cung c\u1ea5p cho c\u01a1 quan thu\u1ebf d\u1eef li\u1ec7u qu\u00fd gi\u00e1 v\u1ec1 thu nh\u1eadp v\u00e0 t\u00e0i s\u1ea3n \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n

(ii)Si\u1ebft ch\u1eb7t quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n:<\/em> C\u1ea7n s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh theo h\u01b0\u1edbng: B\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o t\u1ea1i Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, nh\u00e0 th\u1ea7u, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n…) c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (b\u1ea5t k\u1ec3 c\u01b0 tr\u00fa hay kh\u00f4ng) \u0111\u1ec1u ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb ho\u1eb7c k\u00ea khai thu\u1ebf TNCN cho c\u00e1 nh\u00e2n \u0111\u00f3, ngay c\u1ea3 khi vi\u1ec7c chi tr\u1ea3 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

(iii)T\u0103ng c\u01b0\u1eddng ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh:<\/em> C\u1ea7n c\u00f3 s\u1ef1 li\u00ean th\u00f4ng d\u1eef li\u1ec7u ch\u1eb7t ch\u1ebd gi\u1eefa c\u01a1 quan Thu\u1ebf – Qu\u1ea3n l\u00fd Xu\u1ea5t nh\u1eadp c\u1ea3nh – S\u1edf Lao \u0111\u1ed9ng \u0111\u1ec3 gi\u00e1m s\u00e1t ch\u00ednh x\u00e1c s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t, th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng, l\u00e0m c\u01a1 s\u1edf v\u1eefng ch\u1eafc cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf.<\/p>\n\n\n\n

(iv)\u0110\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn:<\/em> X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng CNTT \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u, s\u00e0ng l\u1ecdc c\u00e1c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao (v\u00ed d\u1ee5: c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam g\u1ea7n 183 ng\u00e0y, c\u00f3 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN…) \u0111\u1ec3 ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra.<\/p>\n\n\n\n

K\u1ebeT LU\u1eacN<\/strong><\/p>\n\n\n\n

Vi\u1ec7c Vi\u1ec7t Nam ch\u1ea5p nh\u1eadn c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 m\u1ed9t thi\u1ec7t h\u1ea1i c\u00f3 ch\u1ee7 \u0111\u00edch \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch. Tuy nhi\u00ean, vi\u1ec7c \u0111\u1ec3 th\u1ea5t thu thu\u1ebf t\u1eeb c\u00e1c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00f3 thu nh\u1eadp t\u1eeb Vi\u1ec7t Nam) do c\u00e1c k\u1ebd h\u1edf trong qu\u1ea3n l\u00fd l\u00e0 m\u1ed9t s\u1ef1 m\u1ea5t m\u00e1t kh\u00f4ng \u0111\u00e1ng c\u00f3, g\u00e2y b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n

Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 thu thu\u1ebf, nh\u01b0ng quy\u1ec1n n\u00e0y ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c thi khi ch\u00fang ta c\u00f3 \u0111\u1ee7 c\u00f4ng c\u1ee5 h\u00e0nh ch\u00ednh, d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf v\u00e0 quy\u1ebft t\u00e2m ch\u00ednh tr\u1ecb \u0111\u1ec3 b\u1ecbt c\u00e1c l\u1ed7 h\u1ed5ng th\u1ef1c ti\u1ec5n, \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7u qu\u1ea3.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1ede \u0110\u1ea6U Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf s\u00e2u r\u1ed9ng, Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang thu h\u00fat m\u1ed9t l\u01b0\u1ee3ng l\u1edbn chuy\u00ean gia, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn l\u00e0m vi\u1ec7c v\u00e0 sinh s\u1ed1ng. S\u1ef1 gia t\u0103ng n\u00e0y \u0111\u1eb7t ra nhi\u1ec1u th\u00e1ch th\u1ee9c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, […]<\/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 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":[230,229,231],"class_list":["post-1247","post","type-post","status-publish","format-standard","hentry","category-doi-song","tag-cu-tru-tai-viet-nam","tag-thue-thu-nhap-ca-nhan","tag-tranh-danh-thue-2-lan"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1247","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=1247"}],"version-history":[{"count":2,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1247\/revisions"}],"predecessor-version":[{"id":1249,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1247\/revisions\/1249"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=1247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=1247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=1247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}