{"id":17990,"date":"2022-04-14T13:25:14","date_gmt":"2022-04-14T06:25:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=17990"},"modified":"2025-03-04T15:26:37","modified_gmt":"2025-03-04T08:26:37","slug":"3-071-truy-thue-dong-tien-chay-qua-cong-thanh-toan-quoc-te","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-071-truy-thue-dong-tien-chay-qua-cong-thanh-toan-quoc-te\/","title":{"rendered":"3.071. Truy thu\u1ebf d\u00f2ng ti\u1ec1n ch\u1ea3y qua c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf"},"content":{"rendered":"

Truy thu\u1ebf d\u00f2ng ti\u1ec1n ch\u1ea3y qua c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf<\/span><\/h4>\n
(L\u0110) – Th\u1ef1c hi\u1ec7n \u0111\u1ec1 \u00e1n qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng\u00a0<\/strong>th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/strong>\u00a0t\u1ea1i Vi\u1ec7t Nam, T\u1ed5ng c\u1ee5c thu\u1ebf v\u1eeba y\u00eau c\u1ea7u c\u00e1c c\u1ee5c thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd, ch\u1ed1ng th\u1ea5t thu thu\u1ebf v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n qua c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf (trong \u0111\u00f3 c\u00f3 Paypal).<\/strong><\/h5>\n
\"Truy

T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u si\u1ebft ch\u1eb7t ki\u1ec3m tra thu\u1ebf v\u1edbi c\u00e1c giao d\u1ecbch qua Paypal. \u1ea2nh: Lan H\u01b0\u01a1ng<\/p><\/div>\n

Si\u1ebft qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch qua Paypal<\/strong><\/h5>\n

C\u1ee5 th\u1ec3, \u0111\u1ec3 ng\u0103n ng\u1eeba c\u00e1c giao d\u1ecbch tr\u00ean c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf (trong \u0111\u00f3 c\u00f3 li\u00ean quan \u0111\u1ebfn Paypal) kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (nh\u01b0 thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam…), Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh th\u1ebb Vi\u1ec7t Nam, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00e1c t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam ph\u1ed1i h\u1ee3p, trao \u0111\u1ed5i, nghi\u00ean c\u1ee9u c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean quan Paypal \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, v\u1edbi m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd v\u00e0 cung c\u1ea5p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng.<\/p>\n

Do v\u1eady, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c Thu\u1ebf ti\u1ebfp t\u1ee5c t\u0103ng c\u01b0\u1eddng r\u00e0 so\u00e1t, th\u1ef1c hi\u1ec7n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 li\u00ean quan trong vi\u1ec7c ph\u00e1t hi\u1ec7n c\u00e1c h\u00e0nh vi k\u00ea khai, n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch tr\u00ean c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf n\u00f3i chung v\u00e0 li\u00ean quan \u0111\u1ebfn Paypal n\u00f3i ri\u00eang \u0111\u1ec3 c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c c\u01a1 quan thu\u1ebf t\u1ec9nh th\u00e0nh c\u1ea7n r\u00e0 so\u00e1t, ph\u00e2n lo\u1ea1i v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin c\u1ee7a c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u00e1t sinh thu nh\u1eadp t\u1eeb c\u00e1c h\u00ecnh th\u1ee9c kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo c\u00e1c nh\u00f3m g\u1ed3m doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Google, Facebook, Apple, Amazon…<\/p>\n

C\u00e1c nh\u00f3m kh\u00e1c c\u1ea7n r\u00e0 so\u00e1t nh\u01b0 doanh nghi\u1ec7p kinh doanh b\u00e1n h\u00e0ng tr\u1ef1c tuy\u1ebfn, kinh doanh ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 tr\u1ef1c tuy\u1ebfn qua \u1ee9ng d\u1ee5ng nh\u01b0 Booking.com, Agoda…; chi tr\u1ea3 thanh to\u00e1n cho c\u00e1c d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (Sendo, Lazada, Shoppe…); \u0111i\u1ec1u h\u00e0nh c\u00e1c \u1ee9ng d\u1ee5ng trung gian thanh to\u00e1n (Vnpay, Airpay, Napas…); \u1ee9ng d\u1ee5ng trung gian v\u1eadn chuy\u1ec3n (Grab, Now, Baemin…).<\/p>\n

\u0110\u1ec3 qu\u1ea3n l\u00fd thu thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ed1i h\u1ee3p ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin doanh nghi\u1ec7p, d\u1eef li\u1ec7u d\u00f2ng ti\u1ec1n giao d\u1ecbch qua t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u1edbi c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i s\u1edf h\u1eefu, v\u1eadn h\u00e0nh c\u00e1c n\u1ec1n t\u1ea3ng tr\u1ef1c tuy\u1ebfn nh\u01b0 Facebook, Google, YouTube\u2026<\/p>\n

C\u1ea7n c\u00f4ng ngh\u1ec7 k\u1ef9 thu\u1eadt cao \u0111\u1ec3 nh\u1eadn di\u1ec7n\u00a0<\/strong><\/h5>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, th\u1eddi gian qua vi\u1ec7c qu\u1ea3n l\u00fd thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thu thu\u1ebf th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam (thu\u1ebf n\u1ed9p thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) v\u1edbi s\u1ed1 thu trung b\u00ecnh tr\u00ean 1.000 t\u1ec9 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

T\u1eeb n\u0103m 2018 \u0111\u1ebfn h\u1ebft th\u00e1ng 12.2021, c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u00e3 khai, n\u1ed9p thu\u1ebf v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e0 h\u01a1n 4.400 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

M\u1ed9t s\u1ed1 t\u1eadp \u0111o\u00e0n l\u1edbn nh\u01b0 Facebook l\u00e0 1.694,77 t\u1ec9 \u0111\u1ed3ng; Google l\u00e0 1.618,42 t\u1ec9 \u0111\u1ed3ng; Microsoft l\u00e0 576,62 t\u1ec9 \u0111\u1ed3ng. N\u0103m 2020, s\u1ed1 thu thu\u1ebf t\u1eeb d\u1ecbch v\u1ee5 s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi \u0111\u1ea1t 1.143,76 t\u1ec9 \u0111\u1ed3ng, n\u0103m 2021 \u0111\u1ea1t 1.317,78 t\u1ec9 \u0111\u1ed3ng (t\u1ee9c \u0111\u1ea1t 115,2% so v\u1edbi n\u0103m 2020).<\/p>\n

Theo PGS.TS L\u00ea Xu\u00e2n Tr\u01b0\u1eddng (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh) \u0111\u1ec1 xu\u1ea5t, c\u00f3 th\u1ec3 th\u00e0nh l\u1eadp trung t\u00e2m ph\u00f2ng ch\u1ed1ng tr\u1ed1n l\u1eadu thu\u1ebf c\u00f4ng ngh\u1ec7 cao thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, ho\u1eb7c giao b\u1ed5 sung ch\u1ee9c n\u0103ng n\u00e0y cho C\u1ee5c C\u00f4ng ngh\u1ec7 th\u00f4ng tin (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 l\u00e0m \u0111\u1ea7u m\u1ed1i tri\u1ec3n khai h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi, t\u0103ng c\u01b0\u1eddng \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i.<\/p>\n

Trong \u0111\u00f3, c\u00f4ng ngh\u1ec7 th\u00f4ng tin l\u00e0 n\u00f2ng c\u1ed1t g\u1eafn v\u1edbi c\u00e1c c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i kh\u00e1c \u0111\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, nh\u01b0 x\u00e2y d\u1ef1ng ph\u1ea7n m\u1ec1m d\u00f2 t\u00ecm t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111\u00e1ng ng\u1edd tr\u00ean Internet l\u00e0m c\u01a1 s\u1edf y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf; ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin h\u1ed7 tr\u1ee3 vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch thu\u1eadn ti\u1ec7n nh\u1ea5t; \u1ee9ng d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7 t\u00edch h\u1ee3p hi\u1ec7n \u0111\u1ea1i (v\u1eadt l\u00fd, sinh h\u1ecdc\u2026) \u0111\u1ec3 ph\u00e1t hi\u1ec7n.<\/p>\n

V\u1ec1 l\u00e2u d\u00e0i, c\u00f9ng v\u1edbi vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u1ea7n ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng t\u00ednh thu\u1ebf t\u1ef1 \u0111\u1ed9ng g\u1eafn v\u1edbi kh\u00f4ng gian v\u00e0 th\u1eddi gian th\u1ef1c c\u1ee7a giao d\u1ecbch trong n\u1ec1n kinh t\u1ebf s\u1ed1<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, theo Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <\/span>C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong> (\u0110o\u00e0n lu\u1eadt s\u01b0 TP H\u00e0 N\u1ed9i), \u0111\u1ec3 gi\u00e1m s\u00e1t c\u00e1c giao d\u1ecbch qua c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf bu\u1ed9c ph\u1ea3i d\u00f9ng \u0111\u1ebfn c\u00f4ng ngh\u1ec7, k\u0129 thu\u1eadt cao \u0111\u1ec3 l\u1ea7n theo d\u1ea5u v\u1ebft c\u00e1c giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.<\/em><\/h5>\n

“B\u1edfi kh\u00f4ng c\u00f3 m\u1ed9t ai t\u1ef1 t\u1ea1o ra \u0111\u01b0\u1ee3c ti\u1ec1n trong t\u00e0i kho\u1ea3n m\u00e0 ph\u1ea3i c\u00f3 \u0111\u1ea7u v\u00e0o m\u1edbi c\u00f3 \u0111\u1ea7u ra. Anh ph\u1ea3i d\u00f9ng ti\u1ec1n m\u1eb7t hay tham gia m\u1ed9t giao d\u1ecbch mua b\u00e1n trung gian n\u00e0o \u0111\u1ea5y, ph\u00e1t sinh thu nh\u1eadp r\u1ed3i m\u1edbi chuy\u1ec3n sang c\u00e1i t\u00e0i kho\u1ea3n \u0111\u00f3. \u0110i\u1ec1u n\u00e0y tr\u01b0\u1edbc sau c\u0169ng th\u1ec3 hi\u1ec7n b\u1eb1ng nh\u1eefng giao d\u1ecbch th\u00f4ng qua c\u00e1c k\u00eanh h\u1ee3p ph\u00e1p, c\u00e1c con \u0111\u01b0\u1eddng v\u1eadt ch\u1ea5t, b\u00ean ngo\u00e0i th\u00ec m\u1edbi l\u00ean m\u1ea1ng \u0111i\u1ec7n t\u1eed. R\u1ed3i c\u1ea3 vi\u1ec7c l\u1ea5y ti\u1ec1n v\u1ec1, r\u00fat ti\u1ec1n ra, ti\u00eau d\u00f9ng, thanh to\u00e1n” – \u00f4ng \u0110\u1ee9c n\u00f3i v\u1ec1 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 l\u01b0u l\u1ea1i v\u1ebft m\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 l\u1ea7n theo.<\/em><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, v\u00e0o th\u00e1ng 12.2020, B\u00e1o Lao \u0110\u1ed9ng t\u1eebng c\u00f3 lo\u1ea1t b\u00e0i vi\u1ebft \u201cTr\u1ed1n thu\u1ebf qua c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf”, ph\u1ea3n \u00e1nh hi\u1ec7n t\u01b0\u1ee3ng \u0111\u1eb1ng sau s\u1ef1 ti\u1ec7n l\u1ee3i c\u1ee7a nh\u1eefng giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi tr\u00ean c\u00e1c c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf (nh\u01b0 Paypal, Payoneer,…) l\u00e0 c\u1ea3 m\u1ed9t th\u1ecb tr\u01b0\u1eddng ng\u1ea7m mua b\u00e1n, trao \u0111\u1ed5i ti\u1ec1n.<\/p>\n

\u0110\u00ccNH TR\u01af\u1edcNG<\/strong><\/h5>\n

————-<\/em><\/p>\n

Lao \u0110\u1ed9ng (Kinh doanh) 14-4-2022:<\/em><\/strong><\/p>\n

https:\/\/laodong.vn\/kinh-te\/truy-thue-dong-tien-chay-qua-cong-thanh-toan-quoc-te-1033775.ldo<\/em><\/a><\/p>\n

(162\/1.111)<\/em>","protected":false},"excerpt":{"rendered":"

Truy thu\u1ebf d\u00f2ng ti\u1ec1n ch\u1ea3y qua c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf (L\u0110) – Th\u1ef1c hi\u1ec7n \u0111\u1ec1 \u00e1n qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng\u00a0th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\u00a0t\u1ea1i Vi\u1ec7t Nam, T\u1ed5ng c\u1ee5c thu\u1ebf v\u1eeba y\u00eau c\u1ea7u c\u00e1c c\u1ee5c thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd, ch\u1ed1ng th\u1ea5t thu thu\u1ebf v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd d\u00f2ng […]<\/p>\n","protected":false},"author":1,"featured_media":17991,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38,43],"class_list":["post-17990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-thue","tag-luat-su-thuong-mai-dien-tu"],"acf":[],"yoast_head":"\n3.071. 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