{"id":1351,"date":"2025-11-24T23:11:42","date_gmt":"2025-11-24T16:11:42","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1351"},"modified":"2025-11-24T23:11:46","modified_gmt":"2025-11-24T16:11:46","slug":"nghia-vu-thue-cua-van-phong-dieu-hanh-vpdh-cua-cong-ty-nuoc-ngoai-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/11\/24\/nghia-vu-thue-cua-van-phong-dieu-hanh-vpdh-cua-cong-ty-nuoc-ngoai-tai-viet-nam\/","title":{"rendered":"NGH\u0128A V\u1ee4 THU\u1ebe C\u1ee6A V\u0102N PH\u00d2NG \u0110I\u1ec0U H\u00c0NH (VP\u0110H) C\u1ee6A C\u00d4NG TY N\u01af\u1edaC NGO\u00c0I T\u1ea0I VI\u1ec6T NAM"},"content":{"rendered":"\n<p><strong>M\u1ede \u0110\u1ea6U<\/strong><\/p>\n\n\n\n<p>V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh (VP\u0110H) c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng <a>Thi\u1ebft k\u1ebf \u2013 Mua s\u1eafm \u2013 X\u00e2y l\u1eafp,<\/a> V\u1eadn h\u00e0nh v\u00e0 B\u1ea3o tr\u00ec, &nbsp;T\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt, gi\u00e1m s\u00e1t thi c\u00f4ng\u2026 Tuy nhi\u00ean, do \u0111\u1eb7c th\u00f9 kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n nh\u01b0ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang, VP\u0110H th\u01b0\u1eddng g\u1eb7p nhi\u1ec1u v\u01b0\u1edbng m\u1eafc trong th\u1ef1c ti\u1ec5n: c\u00e1ch ghi h\u00f3a \u0111\u01a1n, thanh to\u00e1n thay, k\u00fd h\u1ee3p \u0111\u1ed3ng song song gi\u1eefa C\u00f4ng ty m\u1eb9 v\u00e0 VP\u0110H, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, hay r\u1ee7i ro thu\u1ebf nh\u00e0 th\u1ea7u.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i t\u01b0 c\u00e1ch ph\u00e1p l\u00fd, ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u00fang quy \u0111\u1ecbnh cho VP\u0110H t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p><strong>1. T\u01af C\u00c1CH PH\u00c1P L\u00dd C\u1ee6A VP\u0110H<\/strong><\/p>\n\n\n\n<p>Theo Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i Vi\u1ec7t Nam:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>VP\u0110H kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp.<\/li>\n\n\n\n<li>L\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a C\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li>Kh\u00f4ng c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7, kh\u00f4ng \u0111\u01b0\u1ee3c kinh doanh sinh l\u1ee3i.<\/li>\n\n\n\n<li>Ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng trong ph\u1ea1m vi GCN \u0111\u0103ng k\u00fd VP\u0110H.<\/li>\n\n\n\n<li>M\u1ecdi ngh\u0129a v\u1ee5 t\u1eeb h\u1ee3p \u0111\u1ed3ng do VP\u0110H k\u00fd \u0111\u1ec1u thu\u1ed9c v\u1ec1 C\u00f4ng ty m\u1eb9, nh\u01b0ng VP\u0110H l\u00e0 ch\u1ee7 th\u1ec3 \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, VP\u0110H v\u1eeba kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp, v\u1eeba kh\u00f4ng ph\u1ea3i chi nh\u00e1nh, nh\u01b0ng v\u1eabn l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>2. D\u1ecaCH V\u1ee4 CUNG C\u1ea4P CHO VP\u0110H L\u00c0 D\u1ecaCH V\u1ee4 TI\u00caU D\u00d9NG T\u1ea0I VI\u1ec6T NAM<\/strong><\/p>\n\n\n\n<p><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/em><\/p>\n\n\n\n<p>\u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf GTGT: Thu\u1ebf GTGT \u0111\u00e1nh v\u00e0o \u201ch\u00e0nh vi ti\u00eau d\u00f9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam\u201d.<\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 103\/2014\/TT-BTC \u2013 \u0110i\u1ec1u 2.4: D\u1ecbch v\u1ee5 cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u1ee5 thu\u1ed9c ng\u01b0\u1eddi thanh to\u00e1n.<\/p>\n\n\n\n<p><em>H\u1ec7 qu\u1ea3:<\/em><\/p>\n\n\n\n<p>D\u1ecbch v\u1ee5 VP\u0110H s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0 d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng trong n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Ch\u1ecbu thu\u1ebf GTGT 8% ho\u1eb7c 10% t\u00f9y lo\u1ea1i d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li>Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% (d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u) v\u00ec kh\u00f4ng ti\u00eau d\u00f9ng ngo\u00e0i l\u00e3nh th\u1ed5.<\/li>\n<\/ul>\n\n\n\n<p><strong>3. QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N \u2013 NG\u01af\u1edcI MUA \u2013 NG\u01af\u1edcI THANH TO\u00c1N<\/strong><\/p>\n\n\n\n<p><strong>H\u00f3a \u0111\u01a1n ph\u1ea3i ghi t\u00ean VP\u0110H<\/strong><\/p>\n\n\n\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/p>\n\n\n\n<p>H\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n: T\u00ean \u0111\u01a1n v\u1ecb mua h\u00e0ng; M\u00e3 s\u1ed1 thu\u1ebf; \u0110\u1ecba ch\u1ec9<\/p>\n\n\n\n<p>N\u1ebfu h\u00f3a \u0111\u01a1n ghi C\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf Vi\u1ec7t Nam) th\u00ec: Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT; Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN; Nguy c\u01a1 \u1ea5n \u0111\u1ecbnh thu\u1ebf khi ki\u1ec3m tra.<\/p>\n\n\n\n<p>Do v\u1eady, m\u1ecdi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o cho ho\u1ea1t \u0111\u1ed9ng VP\u0110H ph\u1ea3i b\u1eaft bu\u1ed9c ghi \u0111\u00fang t\u00ean V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh C\u00f4ng ty m\u1eb9 t\u1ea1i Vi\u1ec7t Nam. Ng\u01b0\u1eddi thanh to\u00e1n kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf<\/p>\n\n\n\n<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf cho ph\u00e9p thanh to\u00e1n thay, mi\u1ec5n l\u00e0 c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7: \u0110i\u1ec1u kho\u1ea3n thanh to\u00e1n thay trong h\u1ee3p \u0111\u1ed3ng; Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn thanh to\u00e1n thay; Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng c\u1ee7a C\u00f4ng ty m\u1eb9.<\/p>\n\n\n\n<p>Vi\u1ec7c C\u00f4ng ty m\u1eb9 chuy\u1ec3n ti\u1ec1n thay kh\u00f4ng l\u00e0m thay \u0111\u1ed5i thu\u1ebf su\u1ea5t GTGT, thu\u1ebf TNDN v\u00e0 kh\u00f4ng t\u1ea1o ra thu\u1ebf nh\u00e0 th\u1ea7u.<\/p>\n\n\n\n<p><strong>4. TR\u01af\u1edcNG H\u1ee2P VP\u0110H \u00c1P D\u1ee4NG CH\u1ebe \u0110\u1ed8 THU\u1ebe K\u00ca KHAI \u2013 QUY\u1ec0N &amp; NGH\u0128A V\u1ee4 NH\u01af M\u1ed8T T\u1ed4 CH\u1ee8C N\u1ed8P THU\u1ebe<\/strong><\/p>\n\n\n\n<p>Theo \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf 38\/2019: \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.\u201d<\/p>\n\n\n\n<p>VP\u0110H \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang n\u00ean \u0111\u01b0\u1ee3c xem nh\u01b0 \u0111\u01a1n v\u1ecb n\u1ed9p thu\u1ebf \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>VP\u0110H c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/li>\n\n\n\n<li>K\u00ea khai thu\u1ebf TNDN cho ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng<\/li>\n\n\n\n<li>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed \u2013 doanh thu li\u00ean quan \u0111\u1ebfn VP\u0110H<\/li>\n<\/ul>\n\n\n\n<p>V\u00ec v\u1eady: h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ea3i ghi t\u00ean VP\u0110H th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u1ec7.<\/p>\n\n\n\n<p><strong>5. VI\u1ec6C 1 H\u1ee2P \u0110\u1ed2NG DO 2 CH\u1ee6 TH\u1ec2 K\u00dd (VP\u0110H + C\u00d4NG TY M\u1eb8) L\u00c0 HO\u00c0N TO\u00c0N H\u1ee2P PH\u00c1P<\/strong><\/p>\n\n\n\n<p>M\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi c\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>VP\u0110H \u2013 v\u1edbi t\u01b0 c\u00e1ch \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/li>\n\n\n\n<li>C\u00f4ng ty m\u1eb9 \u2013 v\u1edbi t\u01b0 c\u00e1ch b\u00ean b\u1ea3o l\u00e3nh thanh to\u00e1n ho\u1eb7c ph\u1ed1i h\u1ee3p k\u1ef9 thu\u1eadt<\/li>\n<\/ul>\n\n\n\n<p>\u0110i\u1ec1u c\u1ea7n l\u00e0m r\u00f5 trong h\u1ee3p \u0111\u1ed3ng:<\/p>\n\n\n\n<p>&#8211; Ph\u1ea1m vi cung c\u1ea5p d\u1ecbch v\u1ee5: \u201cD\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng ho\u00e0n to\u00e0n b\u1edfi V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh C\u00f4ng ty \u2026 t\u1ea1i Vi\u1ec7t Nam.\u201d<\/p>\n\n\n\n<p>&#8211; Vai tr\u00f2 c\u1ee7a C\u00f4ng ty m\u1eb9: B\u1ea3o l\u00e3nh thanh to\u00e1n; \u0110\u1ed3ng k\u00fd v\u00ec l\u00fd do k\u1ef9 thu\u1eadt; Thanh to\u00e1n thay cho VP\u0110H.<\/p>\n\n\n\n<p>Ghi r\u00f5 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb hi\u1ec3u nh\u1ea7m l\u00e0 d\u1ecbch v\u1ee5 cung c\u1ea5p cho C\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i, tr\u00e1nh b\u1ecb \u00e1p thu\u1ebf nh\u00e0 th\u1ea7u.<\/p>\n\n\n\n<p><strong>6. R\u1ee6I RO THU\u1ebe TH\u01af\u1edcNG G\u1eb6P<\/strong><\/p>\n\n\n\n<p>&#8211; Ghi h\u00f3a \u0111\u01a1n sai t\u00ean (ghi C\u00f4ng ty m\u1eb9)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT<\/li>\n\n\n\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed<\/li>\n\n\n\n<li>Nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNDN<\/li>\n<\/ul>\n\n\n\n<p>&#8211; Thanh to\u00e1n thay nh\u01b0ng thi\u1ebfu h\u1ed3 s\u01a1 (Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn thanh to\u00e1n thay; sao k\u00ea ng\u00e2n h\u00e0ng)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lo\u1ea1i chi ph\u00ed<\/li>\n\n\n\n<li>Kh\u00f4ng cho kh\u1ea5u tr\u1eeb VAT<\/li>\n\n\n\n<li>\u1ea4n \u0111\u1ecbnh thu\u1ebf TNDN<\/li>\n<\/ul>\n\n\n\n<p>&#8211; H\u1ee3p \u0111\u1ed3ng kh\u00f4ng n\u00eau r\u00f5 VP\u0110H l\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng x\u00e1c \u0111\u1ecbnh r\u00f5 VP\u0110H l\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5)<\/p>\n\n\n\n<p>Nguy c\u01a1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hi\u1ec3u sai b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng<\/li>\n\n\n\n<li>B\u1ecb quy th\u00e0nh d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/li>\n\n\n\n<li>B\u1ecb \u00e1p thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t<\/li>\n<\/ul>\n\n\n\n<p><strong>K\u1ebeT LU\u1eacN<\/strong><\/p>\n\n\n\n<p>VP\u0110H kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n nh\u01b0ng v\u1eabn l\u00e0 \u0111\u01a1n v\u1ecb n\u1ed9p thu\u1ebf \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. V\u00ec v\u1eady, vi\u1ec7c ghi nh\u1eadn \u0111\u00fang t\u00ean VP\u0110H tr\u00ean h\u00f3a \u0111\u01a1n, x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i ti\u00eau d\u00f9ng d\u1ecbch v\u1ee5 v\u00e0 h\u1ed3 s\u01a1 thanh to\u00e1n thay l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf.<\/p>\n\n\n\n<p>C\u00f4ng ty m\u1eb9 thanh to\u00e1n thay kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t thu\u1ebf, mi\u1ec5n l\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<br>H\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 c\u00f3 2 ch\u1ee7 th\u1ec3 k\u00fd, nh\u01b0ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 VP\u0110H l\u00e0 b\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>Th\u1ef1c hi\u1ec7n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap VP\u0110H tr\u00e1nh \u1ea5n \u0111\u1ecbnh thu\u1ebf, t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ede \u0110\u1ea6U V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh (VP\u0110H) c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng Thi\u1ebft k\u1ebf \u2013 Mua s\u1eafm \u2013 X\u00e2y l\u1eafp, V\u1eadn h\u00e0nh v\u00e0 B\u1ea3o tr\u00ec, &nbsp;T\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt, gi\u00e1m s\u00e1t thi c\u00f4ng\u2026 Tuy nhi\u00ean, 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