{"id":13551,"date":"2018-03-11T22:07:02","date_gmt":"2018-03-11T15:07:02","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13551"},"modified":"2022-03-14T13:04:44","modified_gmt":"2022-03-14T06:04:44","slug":"2-036-kho-khan-trong-viec-thu-thue-ban-hang-qua-mang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-036-kho-khan-trong-viec-thu-thue-ban-hang-qua-mang\/","title":{"rendered":"2.036. Kh\u00f3 kh\u0103n trong vi\u1ec7c thu thu\u1ebf b\u00e1n h\u00e0ng qua m\u1ea1ng."},"content":{"rendered":"(Q\u0110ND) – H\u01a1n ba th\u00e1ng sau khi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t, l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng tr\u00ean internet, nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf, ng\u01b0\u1eddi kinh doanh c\u00f3 nh\u1eefng g\u00f3c nh\u00ecn v\u1ec1 t\u00ednh ph\u00e1p l\u00fd, h\u00e0nh lang k\u1ef9 thu\u1eadt, s\u1ef1 b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng trong thu thu\u1ebf. Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, ch\u1ebf t\u00e0i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a th\u1eadt h\u1ee3p l\u00fd, khi\u1ebfn vi\u1ec7c thu thu\u1ebf ng\u01b0\u1eddi b\u00e1n h\u00e0ng qua m\u1ea1ng v\u1eabn kh\u00f4ng kh\u1ea3 thi.<\/strong><\/p>\n

Thi\u1ebfu ch\u1ebf t\u00e0i \u0111\u1ec3 qu\u1ea3n l\u00fd<\/strong><\/p>\n

Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC), vi\u1ec7c qu\u1ea3n l\u00fd thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng qua m\u1ea1ng l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u t\u1eeb th\u1ef1c t\u1ebf. Tuy nhi\u00ean, c\u00e1i kh\u00f3 n\u1eb1m \u1edf vi\u1ec7c tri\u1ec3n khai. C\u0169ng nh\u01b0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i c\u1ee7a Uber hay Grab, khi th\u1ecb tr\u01b0\u1eddng kinh doanh theo c\u00f4ng ngh\u1ec7 th\u00ec c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1eb1ng c\u00f4ng ngh\u1ec7, tuy nhi\u00ean, ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a ch\u00fang ta ch\u01b0a theo k\u1ecbp.<\/em><\/p>\n

M\u1edbi \u0111\u00e2y, vi\u1ec7c C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh truy thu thu\u1ebf b\u00e1n h\u00e0ng qua m\u1ea1ng \u0111\u1ed1i v\u1edbi m\u1ed9t c\u00e1 nh\u00e2n s\u1ed1 ti\u1ec1n l\u00ean \u0111\u1ebfn 9,1 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 g\u00e2y ch\u00fa \u00fd \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi v\u1ea5n \u0111\u1ec1 qu\u1ea3n l\u00fd kinh doanh online. C\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p tr\u00ean d\u00f9 tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 l\u1eadp c\u00f4ng ty nh\u01b0ng l\u1ea1i ng\u01b0ng ho\u1ea1t \u0111\u1ed9ng r\u1ed3i \u1ea9n m\u00ecnh qua h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u1edf m\u1ed9t chi c\u1ee5c thu\u1ebf kh\u00e1c. To\u00e0n b\u1ed9 thanh to\u00e1n \u0111\u1ec1u chuy\u1ec3n v\u1ec1 t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n nh\u1eb1m tr\u1ed1n thu\u1ebf. Vi\u1ec7c x\u1eed ph\u1ea1t v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1eeba qua c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p \u0111\u1ec3 r\u0103n \u0111e c\u00e1c c\u00e1 nh\u00e2n kinh doanh qua m\u1ea1ng c\u00f2n tr\u1ed1n thu\u1ebf. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf c\u1ea7n m\u1edf r\u1ed9ng \u0111\u1ec3 l\u00e0m r\u00f5 v\u00e0 n\u1ebfu c\u1ea7n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p m\u1ea1nh h\u01a1n vi\u1ec7c ch\u1ec9 ph\u1ea1t khai sai v\u00e0 truy thu.<\/p>\n

T\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh, c\u01a1 quan thu\u1ebf ph\u1ea3i qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7c \u0111\u0103ng k\u00fd kinh doanh. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a ta hi\u1ec7n cho 7 tr\u1ea1ng th\u00e1i kinh doanh kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd. Trong s\u1ed1 5 tri\u1ec7u h\u1ed9 kinh doanh, ch\u1ec9 m\u1ed9t n\u1eeda s\u1ed1 n\u00e0y \u0111\u0103ng k\u00fd, n\u1eeda c\u00f2n l\u1ea1i th\u00ec kh\u00f4ng, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c h\u1ed9 bu\u00f4n b\u00e1n l\u1eb7t v\u1eb7t v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp th\u1ea5p… Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh \u1edf TP H\u1ed3 Ch\u00ed Minh b\u1ecb ph\u00e1t hi\u1ec7n, truy thu thu\u1ebf c\u0169ng l\u00e0 do h\u1ecd \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh. Tuy nhi\u00ean, ph\u1ea3i \u1edf m\u1ed9t m\u1ee9c doanh thu n\u00e0o \u0111\u00f3 m\u1edbi ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00f3 quy m\u00f4 doanh thu \u1edf m\u1ee9c n\u00e0o \u0111\u00f3 theo \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf. Th\u1ef1c t\u1ebf, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u0103ng k\u00fd kinh doanh nh\u01b0ng quy m\u00f4, doanh thu nh\u1ecf n\u00ean ch\u1ec9 ph\u1ea3i n\u1ed9p t\u01b0\u1ee3ng tr\u01b0ng m\u1ed9t kho\u1ea3n thu\u1ebf m\u00f4n b\u00e0i 50.000 \u0111\u1ed3ng\/th\u00e1ng.<\/em><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh \u0111\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i). Trong \u0111\u00f3, \u0111\u1ec3 qu\u1ea3n l\u00fd thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng qua m\u1ea1ng, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb nghi\u00ean c\u1ee9u b\u1ed5 sung quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan v\u1ec1 ch\u00ednh s\u00e1ch thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng qua m\u1ea1ng nh\u01b0 ph\u01b0\u01a1ng th\u1ee9c thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a chuy\u1ec3n ph\u00e1t nhanh qua bi\u00ean gi\u1edbi. B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u1ed9t t\u1ef7 l\u1ec7 (%). \u0110\u1ed3ng th\u1eddi \u0111\u1ec1 xu\u1ea5t kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 1 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n. Tuy nhi\u00ean, m\u1ed9t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a d\u01b0\u1edbi 1 tri\u1ec7u \u0111\u1ed3ng m\u00e0 t\u1ea7n su\u1ea5t giao d\u1ecbch t\u1eeb 2 l\u1ea7n\/ng\u00e0y th\u00ec c\u0169ng b\u1ecb \u0111\u00e1nh thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy m\u00f4 kinh doanh<\/strong><\/p>\n

M\u1ed9t s\u1ed1 ng\u01b0\u1eddi kinh doanh online cho r\u1eb1ng, \u0111\u1ec1 xu\u1ea5t m\u1edbi \u0111\u00e2y c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn ch\u01b0a b\u1ea3o \u0111\u1ea3m s\u1ef1 c\u00f4ng b\u1eb1ng. V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra l\u00e0 ph\u01b0\u01a1ng th\u1ee9c thu nh\u01b0 th\u1ebf n\u00e0o n\u1ebfu giao d\u1ecbch ch\u1ee7 y\u1ebfu b\u1eb1ng ti\u1ec1n m\u1eb7t. N\u1ebfu kh\u00f4ng thanh to\u00e1n chuy\u1ec3n kho\u1ea3n, vi\u1ec7c qu\u1ea3n l\u00fd doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, k\u00ea khai thu\u1ebf l\u00e0 kh\u00f4ng h\u1ec1 \u0111\u01a1n gi\u1ea3n. Ng\u01b0\u1eddi kinh doanh nghi\u00eam t\u00fac th\u00ec khai doanh thu th\u1eadt nh\u01b0ng nh\u1eefng ng\u01b0\u1eddi khai kh\u00f4ng th\u1eadt th\u00ec li\u1ec7u c\u00f3 c\u00e1ch n\u00e0o bi\u1ebft \u0111\u01b0\u1ee3c hay kh\u00f4ng?<\/p>\n

Chuy\u00ean gia kinh t\u1ebf Nguy\u1ec5n Tr\u00ed Hi\u1ebfu kh\u1eb3ng \u0111\u1ecbnh, b\u00e1n h\u00e0ng qua m\u1ea1ng l\u00e0 ngu\u1ed3n thu nh\u1eadp t\u1ea5t y\u1ebfu ph\u1ea3i ch\u1ecbu thu\u1ebf. Ch\u00ednh ph\u1ee7 c\u1ea7n c\u00f3 nh\u1eefng quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 thu\u1ebf v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng qua m\u1ea1ng tr\u00ean c\u01a1 s\u1edf \u00e1p theo nh\u1eefng quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, v\u00ed d\u1ee5 nh\u01b0 mi\u1ec5n tr\u1eeb thu\u1ebf\u2026 Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ea7u ti\u00ean v\u1eabn ph\u1ea3i l\u00e0 tuy\u00ean truy\u1ec1n v\u1ec1 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf c\u1ee7a ng\u01b0\u1eddi d\u00e2n tr\u00ean m\u1ecdi h\u00ecnh th\u1ee9c. Th\u00eam v\u00e0o \u0111\u00f3, v\u1ea5n \u0111\u1ec1 khai thu\u1ebf \u1edf Vi\u1ec7t Nam l\u00e0 m\u1ea5u ch\u1ed1t. \u1ede c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, vi\u1ec7c khai thu\u1ebf v\u1edbi m\u1ecdi c\u00f4ng d\u00e2n l\u00e0 b\u1eaft bu\u1ed9c khi\u1ebfn cho vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1edf n\u00ean d\u1ec5 d\u00e0ng, thu\u1eadn l\u1ee3i h\u01a1n r\u1ea5t nhi\u1ec1u. Tuy nhi\u00ean, theo \u00f4ng Nguy\u1ec5n Tr\u00ed Hi\u1ebfu, \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh thu thu\u1ebf v\u1edbi s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. B\u1edfi tr\u00ean th\u1ef1c t\u1ebf, \u0111\u1ec3 \u201cl\u00e1ch thu\u1ebf\u201d, ng\u01b0\u1eddi b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 chia nh\u1ecf c\u00e1c giao d\u1ecbch ho\u1eb7c nh\u1eadn thanh to\u00e1n tr\u1ef1c ti\u1ebfp ti\u1ec1n m\u1eb7t th\u00ec vi\u1ec7c ki\u1ec3m so\u00e1t l\u00e0 kh\u00f4ng th\u1ec3.<\/p>\n

Theo chuy\u00ean gia kinh t\u1ebf Nguy\u1ec5n Minh Phong, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n nghi\u00ean c\u1ee9u c\u00f3 nh\u1eefng ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi b\u00e1n h\u00e0ng qua m\u1ea1ng tham gia v\u00e0o nh\u1eefng \u201cs\u00e0n giao d\u1ecbch\u201d t\u1eadp trung \u0111\u1ec3 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd. \u0110\u1ed1i v\u1edbi nh\u1eefng h\u00ecnh th\u1ee9c kinh doanh ri\u00eang l\u1ebb th\u00ec ph\u1ea3i v\u1eeba thuy\u1ebft ph\u1ee5c, v\u1eeba tranh lu\u1eadn, v\u1eeba theo d\u00f5i \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n h\u00e0ng tham gia \u0111\u00f3ng thu\u1ebf.<\/p>\n

Nh\u00ecn th\u1eb3ng v\u00e0o th\u1ef1c t\u1ebf, ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n tr\u00ean internet hi\u1ec7n \u0111ang \u1edf t\u00ecnh tr\u1ea1ng t\u1ef1 ph\u00e1t v\u00e0 kh\u00f4ng theo b\u1ea5t c\u1ee9 quy \u0111\u1ecbnh n\u00e0o, kh\u00f4ng ch\u1ec9 g\u00e2y th\u1ea5t thu ngu\u1ed3n ti\u1ec1n thu\u1ebf l\u1edbn cho Nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n k\u00e9o theo nhi\u1ec1u h\u1ec7 l\u1ee5y m\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i. Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh kinh doanh qua m\u1ea1ng g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n nh\u01b0 kh\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, doanh thu ph\u00e1t sinh, n\u1eafm b\u1eaft quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng kinh doanh, n\u1eafm b\u1eaft to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh giao d\u1ecbch\u2026 V\u00ec v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n nghi\u00ean c\u1ee9u b\u1ed5 sung quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan v\u1ec1 ch\u00ednh s\u00e1ch thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n n\u00e0y. \u0110\u1ed3ng th\u1eddi ph\u1ed1i h\u1ee3p v\u1edbi Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c b\u1ed9: C\u00f4ng Th\u01b0\u01a1ng, T\u01b0 ph\u00e1p, Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng\u2026 \u0111\u1ec3 t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh qua m\u1ea1ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n

HO\u00c0NG TR\u01af\u1edcNG GIANG\u00a0<\/strong><\/p>\n

\n

Qu\u00e2n \u0111\u1ed9i Nh\u00e2n d\u00e2n (X\u00e3 h\u1ed9i) 11-3-2018:<\/em><\/strong><\/p>\n

http:\/\/www.qdnd.vn\/xa-hoi\/cac-van-de\/kho-khan-trong-viec-thu-thue-ban-hang-qua-mang-533422<\/em><\/a><\/p>\n

(271\/1.247)<\/em>","protected":false},"excerpt":{"rendered":"

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