{"id":24934,"date":"2019-11-11T11:54:41","date_gmt":"2019-11-11T04:54:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=24934"},"modified":"2022-06-09T21:36:28","modified_gmt":"2022-06-09T14:36:28","slug":"2-366-tinh-chuyen-thu-thue-nguoi-kiem-tien-ty-tren-facebook-youtube-google-the-nao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-366-tinh-chuyen-thu-thue-nguoi-kiem-tien-ty-tren-facebook-youtube-google-the-nao\/","title":{"rendered":"2.366. T\u00ednh chuy\u1ec7n thu thu\u1ebf ng\u01b0\u1eddi ki\u1ebfm ti\u1ec1n t\u1ef7 tr\u00ean Facebook, YouTube, Google… th\u1ebf n\u00e0o?"},"content":{"rendered":"(ANT\u0110) – C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 ngh\u0129 \u0111\u1ebfn bi\u1ec7n ph\u00e1p c\u00f4ng khai danh t\u00ednh nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c m\u1ea1ng x\u00e3 h\u1ed9i hay c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Google Play, Apple Store, YouTube\u2026 \u0111\u1ec3 t\u0103ng s\u1ee9c r\u0103n \u0111e.<\/strong><\/p>\n

D\u00f2 d\u1eabm thu thu\u1ebf<\/i><\/b><\/p>\n

Theo b\u00e1o c\u00e1o m\u1edbi nh\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i, t\u00ednh \u0111\u1ebfn h\u1ebft 10\/10\/2019, \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u00e3 thu \u0111\u01b0\u1ee3c tr\u00ean 15 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf t\u1eeb c\u00e1c c\u00e1 nh\u00e2n cung c\u1ea5p c\u00e1c \u1ee9ng d\u1ee5ng, s\u1ea3n ph\u1ea9m qua Google Play, Apple Store, YouTube\u2026<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u00e3 ti\u1ebfn h\u00e0nh thu th\u1eadp th\u00f4ng tin c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t sinh d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Google Play, Apple Store, YouTube… Qua \u0111\u00f3, \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c danh s\u00e1ch 47 t\u1ed5 ch\u1ee9c v\u1edbi s\u1ed1 ti\u1ec1n h\u01a1n 78,6 t\u1ef7 \u0111\u1ed3ng (c\u00e1c doanh nghi\u1ec7p k\u00ea khai n\u1ed9p thu\u1ebf GTGT, TNDN theo quy \u0111\u1ecbnh), v\u00e0 526 c\u00e1 nh\u00e2n v\u1edbi s\u1ed1 ti\u1ec1n h\u01a1n 291,35 t\u1ef7 \u0111\u1ed3ng tr\u00ean \u0111\u1ecba b\u00e0n TP H\u00e0 N\u1ed9i.<\/p>\n

Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u00e3 ph\u00e2n lo\u1ea1i v\u00e0 m\u1eddi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 tuy\u00ean truy\u1ec1n ch\u00ednh s\u00e1ch thu\u1ebf, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf), h\u01b0\u1edbng d\u1eabn k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf\u2026<\/p>\n

T\u00ednh \u0111\u1ebfn h\u1ebft 10\/10\/2019, c\u00e1c c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c tr\u00ean 15 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf. Tuy nhi\u00ean, c\u00f2n 1 c\u00e1 nh\u00e2n c\u00f3 doanh thu 80 t\u1ef7 \u0111\u1ed3ng\u00a0 ch\u01b0a n\u1ed9p v\u00e0 \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i cho bi\u1ebft, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u00e0y kh\u00f4ng th\u1ef1c hi\u1ec7n, C\u1ee5c s\u1ebd x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh qua m\u1ea1ng x\u00e3 h\u1ed9i Facebook, c\u01a1 quan thu\u1ebf H\u00e0 N\u1ed9i c\u0169ng \u0111\u00e3 ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t tr\u00ean 13.000 t\u00e0i kho\u1ea3n facebook c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00e1n h\u00e0ng qua m\u1ea1ng. Qua \u0111\u00f3, c\u01a1 quan n\u00e0y \u0111\u00e3 ph\u00e2n lo\u1ea1i \u0111\u01b0\u1ee3c 2.000 c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh qua m\u1ea1ng theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00ean 1.000 ch\u1ee7 t\u00e0i kho\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai thu\u1ebf (1.000 t\u00e0i kho\u1ea3n c\u00f2n l\u1ea1i thu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111ang k\u00ea khai, n\u1ed9p thu\u1ebf).<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, C\u1ee5c Thu\u1ebf TP.HCM c\u0169ng cho bi\u1ebft v\u1eeba ph\u00e1t hi\u1ec7n v\u00e0 truy thu thu\u1ebf m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 m\u1ed9t k\u00eanh YouTube c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c \u0111\u0103ng clip tr\u00ean m\u1ea1ng n\u00e0y, ki\u1ebfm \u0111\u01b0\u1ee3c h\u01a1n 19 t\u1ec9 \u0111\u1ed3ng t\u1eeb n\u0103m 2016 – 2018 nh\u01b0ng kh\u00f4ng k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf. Qua qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, c\u00e1 nh\u00e2n n\u00e0y \u0111\u00e3 \u0111\u1ed3ng \u00fd n\u1ed9p s\u1ed1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng 1,5 t\u1ec9 \u0111\u1ed3ng v\u00e0o ng\u00e2n s\u00e1ch.<\/p>\n

Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf TP.HCM \u0111ang ti\u1ebfp t\u1ee5c thu th\u1eadp th\u00f4ng tin v\u1ec1 nhi\u1ec1u c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c k\u00eanh YouTube, Google Play, Apple Store\u2026, trong \u0111\u00f3 c\u00f3 c\u00e1 nh\u00e2n kh\u00e1c thu nh\u1eadp kho\u1ea3ng 20 t\u1ec9 \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng s\u1ed1 thu\u1ebf 1,5 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n nay, c\u00e1c c\u00e1 nh\u00e2n c\u00f3 ngu\u1ed3n thu nh\u1eadp t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh v\u00e0 c\u00e1c thu nh\u1eadp t\u1eeb YouTube, Facebook hay c\u00e1c \u1ee9ng d\u1ee5ng kh\u00e1c \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. N\u1ebfu kh\u00f4ng t\u1ef1 gi\u00e1c k\u00ea khai n\u1ed9p thu\u1ebf hay c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3 n\u1ed9p thu\u1ebf, c\u00e1c c\u00e1 nh\u00e2n s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 th\u1eadm ch\u00ed khi s\u1ed1 thu\u1ebf l\u1edbn c\u00f3 th\u1ec3 chuy\u1ec3n sang truy t\u1ed1 h\u00ecnh s\u1ef1.<\/p>\n

\"T\u00ednh<\/a><\/p>\n

Nhi\u1ec1u c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng t\u1eeb c\u00e1c \u1ee9ng d\u1ee5ng, m\u1ea1ng x\u00e3 h\u1ed9i<\/em><\/p>\n

Tuy nhi\u00ean, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ph\u00e1t hi\u1ec7n nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c \u1ee9ng d\u1ee5ng, m\u1ea1ng x\u00e3 h\u1ed9i l\u1ea1i \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 l\u00e0m \u0111au \u0111\u1ea7u c\u01a1 quan thu\u1ebf. Theo C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i, qu\u00e1 tr\u00ecnh thu th\u1eadp th\u00f4ng tin, \u0111\u00f4n \u0111\u1ed1c c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eb7p kh\u00f4ng \u00edt kh\u00f3 kh\u0103n.<\/p>\n

Th\u1ee9 nh\u1ea5t l\u00e0 tr\u00ecnh \u0111\u1ed9 hi\u1ec3u bi\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f2n h\u1ea1n ch\u1ebf d\u1eabn \u0111\u1ebfn vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ch\u01b0a t\u1ed1t.<\/p>\n

Th\u1ee9 hai l\u00e0 Lu\u1eadt Vi\u1ec5n th\u00f4ng, Lu\u1eadt T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng gi\u1edbi h\u1ea1n vi\u1ec7c cung c\u1ea5p th\u00f4ng tin, th\u00f4ng tin cung c\u1ea5p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c \u0111\u1ea3m b\u1ea3o an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1 an to\u00e0n x\u00e3 h\u1ed9i, v\u00ec v\u1eady kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n, kh\u00f4ng tri\u1ec3n khai ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u l\u1edbn.<\/p>\n

Vi\u1ec7c r\u00e0 so\u00e1t th\u00f4ng tin c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ea7n ph\u1ea3i c\u00f3 s\u1ef1 v\u00e0o cu\u1ed9c c\u1ee7a c\u00e1c B\u1ed9 ng\u00e0nh, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, hi\u1ec7n nay ch\u01b0a c\u00f3 quy ch\u1ebf tham gia c\u1ee5 th\u1ec3.<\/p>\n

C\u00f3 th\u1ec3 s\u1ebd c\u00f4ng khai danh t\u00ednh ng\u01b0\u1eddi ch\u00e2y \u1ef3 thu\u1ebf<\/b><\/p>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2020 \u0111\u00e3 b\u1ed5 sung quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh, \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1edbi c\u01a1 quan thu\u1ebf; v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\u2026<\/p>\n

Ng\u00e0nh thu\u1ebf c\u0169ng \u0111ang nghi\u00ean c\u1ee9u c\u00e1c quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n ho\u1eb7c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 thu ngay ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n cho c\u00e1c c\u00e1 nh\u00e2n.<\/p>\n

\u00d4ng L\u01b0u \u0110\u1ee9c Huy, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf cho r\u1eb1ng, quan tr\u1ecdng nh\u1ea5t l\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 truy xu\u1ea5t d\u00f2ng ti\u1ec1n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p qua c\u00e1c m\u1ea1ng x\u00e3 h\u1ed9i tr\u00ean. \u201cT\u1ea5t c\u1ea3 c\u00e1c v\u00ed \u0111i\u1ec7n t\u1eed, hay th\u1ebb visa, th\u1ebb master…\u0111\u1ec1u ph\u1ea3i th\u00f4ng qua Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e9p m\u1edbi \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng. C\u00e1c d\u00f2ng ti\u1ec1n thanh to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e9p\u201d, \u00f4ng L\u01b0u \u0110\u1ee9c Huy n\u00f3i.<\/p>\n

Ngo\u00e0i ra, c\u0169ng c\u1ea7n c\u1ea3 s\u1ef1 v\u00e0o cu\u1ed9c c\u1ee7a B\u1ed9 C\u00f4ng an, B\u1ed9 C\u00f4ng th\u01b0\u01a1ng, B\u1ed9 Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng \u0111\u1ec3 gi\u00e1m s\u00e1t, qu\u1ea3n l\u00fd thu thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed hi\u1ec7u qu\u1ea3. \u0110\u1ea1i di\u1ec7n ng\u00e0nh thu\u1ebf c\u0169ng cho r\u1eb1ng vi\u1ec7c c\u00f4ng khai danh t\u00ednh c\u00e1c c\u00e1 nh\u00e2n c\u00f3 bi\u1ec3u hi\u1ec7n n\u00e9 thu\u1ebf, ch\u00e2y \u1ef3 n\u1ed9p thu\u1ebf c\u0169ng c\u1ea7n \u0111\u1ea9y m\u1ea1nh \u0111\u1ec3 th\u00fac \u0111\u1ea9y qu\u00e1 tr\u00ecnh t\u1ef1 gi\u00e1c n\u1ed9p thu\u1ebf nhanh h\u01a1n.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> c\u0169ng cho r\u1eb1ng, vi\u1ec7c n\u00eau t\u00ean ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf, n\u00e9 thu\u1ebf r\u1ed9ng r\u00e3i nh\u01b0 quy \u0111\u1ecbnh l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft nh\u1eb1m mang t\u00ednh r\u0103n \u0111e l\u1edbn, t\u1eeb \u0111\u00f3 c\u0169ng g\u00f3p ph\u1ea7n l\u00e0m gi\u1ea3m s\u1ed1 ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf nh\u01b0 th\u1eddi gian qua.<\/p>\n

Linh Nh\u1eadt<\/strong><\/p>\n

——————<\/p>\n

An ninh Th\u1ee7 \u0111\u00f4 <\/em><\/strong>(Kinh doanh) 11-11-2019:<\/em><\/strong><\/p>\n

https:\/\/anninhthudo.vn\/kinh-doanh\/tinh-chuyen-thu-thue-nguoi-kiem-tien-ty-tren-facebook-youtube-google-the-nao\/832231.antd<\/em><\/a><\/p>\n

(64\/1.218)<\/em>","protected":false},"excerpt":{"rendered":"

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