{"id":1462,"date":"2021-11-16T14:46:07","date_gmt":"2021-11-16T07:46:07","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=1462"},"modified":"2022-01-27T16:29:53","modified_gmt":"2022-01-27T09:29:53","slug":"3-546-bat-cap-ve-thue-doi-voi-ho-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-546-bat-cap-ve-thue-doi-voi-ho-ca-nhan-kinh-doanh\/","title":{"rendered":"3.546. B\u1ea5t c\u1eadp v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh."},"content":{"rendered":"(\u0110T) –\u00a0Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf, cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T) v\u00e0 thi\u1ebfu c\u00e1c ch\u1ebf t\u00e0i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 l\u1ed9 th\u00f4ng tin l\u00e0 nh\u1eefng \u0111i\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ch\u01b0a th\u1ecfa \u0111\u00e1ng v\u1edbi ng\u01b0\u1eddi kinh doanh TM\u0110T.<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
H\u01b0\u1edbng d\u1eabn v\u1ec1 doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i \u0110i\u1ec1u 10.1 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC m\u00e2u thu\u1eabn v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u1ea2nh: NC st<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u 10.1 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh, doanh thu t\u00ednh thu\u1ebf GTGT bao g\u1ed3m c\u1ea3 kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n. Tuy nhi\u00ean, theo Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), quy \u0111\u1ecbnh n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t do kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/p>\n

C\u1ee5 th\u1ec3, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT; gi\u00e1 tr\u1ecb thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i l\u00e0 0; gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng.<\/p>\n

Nh\u01b0 v\u1eady, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n kh\u00f4ng g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Hay n\u00f3i c\u00e1ch kh\u00e1c, quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10.1 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC \u0111ang m\u00e2u thu\u1eabn v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/p>\n

H\u01a1n n\u1eefa, quy \u0111\u1ecbnh n\u00e0y c\u0169ng g\u00e2y v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p (DN), h\u1ed9, c\u00e1 nh\u00e2n kinh doanh khi th\u1ef1c hi\u1ec7n do kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/p>\n

Do v\u1eady, VCCI \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o b\u00e3i b\u1ecf quy \u0111\u1ecbnh n\u00e0y t\u1ea1i D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 40\/2021\/TT-BTC (D\u1ef1 th\u1ea3o) \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh l\u1ea5y \u00fd ki\u1ebfn.<\/p>\n

Theo \u00f4ng Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH K\u1ebf to\u00e1n v\u00e0 T\u01b0 v\u1ea5n thu\u1ebf Tr\u1ecdng T\u00edn, quy \u0111\u1ecbnh nh\u01b0 v\u1eady t\u1ea1i Th\u00f4ng t\u01b0 40 l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch v\u00e0 tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. Theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c do chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng mua kh\u00f4ng ph\u1ea3i doanh thu, thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1 nh\u00e2n kinh doanh. Giao d\u1ecbch n\u00e0y c\u1ee7a DN c\u0169ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng mua ho\u1eb7c gi\u00e1 v\u1ed1n. Do \u0111\u00f3, kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n v\u00e0 DN.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u0169ng l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i. Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2.1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf 2014, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. Tuy nhi\u00ean, ng\u01b0\u1ee1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb n\u0103m 2014 v\u00e0 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p trong th\u1eddi \u0111i\u1ec3m hi\u1ec7n nay, \u0111\u1eb7c bi\u1ec7t trong so s\u00e1nh v\u1edbi m\u1ee9c kh\u1edfi \u0111i\u1ec3m 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u00e3 qu\u00e1 l\u1ea1c h\u1eadu. H\u01a1n n\u1eefa, c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh c\u00f2n ph\u1ea3i t\u1ed1n nhi\u1ec1u chi ph\u00ed kh\u00e1c trong ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 l\u1ea1i c\u00f3 ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf th\u1ea5p h\u01a1n ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng l\u00e0 h\u1ebft s\u1ee9c v\u00f4 l\u00fd.<\/em><\/p>\n

V\u1ec1 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin, \u0110i\u1ec1u 1.5 c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh, s\u00e0n TM\u0110T c\u1ea7n cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n kinh doanh cho c\u01a1 quan thu\u1ebf, g\u1ed3m: h\u1ecd t\u00ean ng\u01b0\u1eddi b\u00e1n; s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c c\u0103n c\u01b0\u1edbc ho\u1eb7c h\u1ed9 chi\u1ebfu; m\u00e3 s\u1ed1 thu\u1ebf; \u0111\u1ecba ch\u1ec9; s\u1ed1 \u0111i\u1ec7n tho\u1ea1i li\u00ean l\u1ea1c; doanh thu; t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.\u00a0<\/em><\/p>\n

Theo VCCI, quy \u0111\u1ecbnh tr\u00ean l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. M\u1ed9t s\u1ed1 th\u00f4ng tin kh\u00f4ng ph\u1ea3i l\u00e0 th\u00f4ng tin b\u1eaft bu\u1ed9c ph\u1ea3i thu th\u1eadp (theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 52\/2013\/N\u0110-CP), ch\u1eb3ng h\u1ea1n, th\u00f4ng tin v\u1ec1 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c c\u0103n c\u01b0\u1edbc ho\u1eb7c h\u1ed9 chi\u1ebfu. Vi\u1ec7c y\u00eau c\u1ea7u c\u00e1c s\u00e0n TM\u0110T thu th\u1eadp th\u00eam c\u00e1c th\u00f4ng tin n\u00e0y s\u1ebd g\u00e2y t\u1ed1n k\u00e9m r\u1ea5t l\u1edbn b\u1edfi ph\u00e1t sinh chi ph\u00ed k\u00eau g\u1ecdi ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p th\u00f4ng tin. Do v\u1eady, \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng ch\u1ec9 quy \u0111\u1ecbnh nh\u1eefng th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n m\u00e0 c\u00e1c s\u00e0n \u0111\u00e3 c\u00f3 s\u1eb5n.<\/p>\n

D\u1ef1 th\u1ea3o y\u00eau c\u1ea7u DN cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 theo qu\u00fd ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. Tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y ch\u01b0a r\u00f5 r\u00e0ng \u1edf \u0111i\u1ec3m, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u DN cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u. Vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng t\u00f9y ti\u1ec7n trong \u00e1p d\u1ee5ng, c\u0169ng nh\u01b0 t\u1ea1o g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho DN. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch, \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u.<\/p>\n

Hi\u1ec7n nay, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i s\u1ea3n qu\u00fd gi\u00e1 nh\u1ea5t v\u1edbi DN, \u0111\u1eb7c bi\u1ec7t l\u00e0 DN kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng kinh t\u1ebf s\u1ed1 nh\u01b0 c\u00e1c s\u00e0n TM\u0110T. VCCI \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o c\u00e2n nh\u1eafc b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ed7i khi ph\u00e1t hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p l\u1ed9, l\u1ecdt d\u1eef li\u1ec7u.<\/p>\n

Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c th\u00f4ng tin thu\u1ed9c ngh\u0129a v\u1ee5 ph\u1ea3i cung c\u1ea5p \u0111\u1ecbnh k\u1ef3 v\u00e0 khi c\u00f3 y\u00eau c\u1ea7u. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn th\u00ec n\u00ean t\u00ednh to\u00e1n h\u1ed7 tr\u1ee3 b\u00ean cung c\u1ea5p th\u00f4ng tin v\u1ec1 ngu\u1ed3n l\u1ef1c ho\u1eb7c tr\u1ea3 ph\u00ed. H\u01a1n h\u1ebft, nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd th\u00f4ng tin v\u00e0 ch\u1ebf t\u00e0i x\u1eed l\u00fd vi ph\u1ea1m \u0111\u1ed1i v\u1edbi b\u00ean l\u00e0m l\u1ed9 th\u00f4ng tin.<\/em><\/p>\n

Xu\u00e2n Y\u1ebfn<\/strong><\/h1>\n

—————–<\/p>\n

\u0110\u1ea5u th\u1ea7u (T\u00e0i ch\u00ednh) 16-11-2021:<\/em><\/p>\n

https:\/\/baodauthau.vn\/bat-cap-ve-thue-doi-voi-ho-ca-nhan-kinh-doanh-post116419.html<\/em><\/a><\/p>\n

(217\/1.084)<\/em><\/p>\n

\u00a0<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110T) –\u00a0Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf, cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T) v\u00e0 thi\u1ebfu c\u00e1c ch\u1ebf t\u00e0i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 l\u1ed9 th\u00f4ng tin l\u00e0 nh\u1eefng \u0111i\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ch\u01b0a th\u1ecfa \u0111\u00e1ng v\u1edbi ng\u01b0\u1eddi kinh doanh TM\u0110T. H\u01b0\u1edbng d\u1eabn v\u1ec1 doanh thu t\u00ednh thu\u1ebf […]<\/p>\n","protected":false},"author":1,"featured_media":1464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-1462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.546. 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