{"id":48494,"date":"2018-10-08T09:36:45","date_gmt":"2018-10-08T02:36:45","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=48494"},"modified":"2025-08-10T09:38:30","modified_gmt":"2025-08-10T02:38:30","slug":"2-271-chuyen-thu-thue-ca-nhan-thu-nhap-tu-google-facebook-cham-tre","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-271-chuyen-thu-thue-ca-nhan-thu-nhap-tu-google-facebook-cham-tre\/","title":{"rendered":"2.271. Chuy\u1ec7n thu thu\u1ebf c\u00e1 nh\u00e2n thu nh\u1eadp t\u1eeb Google, Facebook: Ch\u1eadm tr\u1ec5."},"content":{"rendered":"

Chuy\u1ec7n thu thu\u1ebf c\u00e1 nh\u00e2n thu nh\u1eadp t\u1eeb Google, Facebook: Ch\u1eadm tr\u1ec5.<\/span><\/h4>\n

(VOV.vn) –\u00a0Truy thu thu\u1ebf c\u00e1c c\u00e1 nh\u00e2n nh\u1eadn ti\u1ec1n \u201ckh\u1ee7ng\u201d t\u1eeb Google, Facebook ch\u1ec9 l\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a s\u1ef1 thi\u1ebfu ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng.<\/strong><\/p>\n

Vi\u1ec7c C\u1ee5c Thu\u1ebf TPHCM v\u1eeba ra quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 ph\u1ea1t 4,1 t\u1ef7 \u0111\u1ed3ng v\u1edbi m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ngu\u1ed3n thu nh\u1eadp 41 t\u1ef7 \u0111\u1ed3ng tr\u00ean m\u1ea1ng Facebook, Google, YouTube… kh\u00f4ng k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111ang g\u00e2y ch\u00fa \u00fd d\u01b0 lu\u1eadn. S\u1ef1 quan t\u00e2m kh\u00f4ng ch\u1ec9 v\u00ec nh\u00f3m ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t n\u1ed9i dung tr\u00ean YouTube hay Facebook ng\u00e0y c\u00e0ng nhi\u1ec1u \u1edf Vi\u1ec7t Nam m\u00e0 c\u00f2n b\u1edfi vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u0169ng ch\u01b0a bao gi\u1edd \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn.<\/p>\n

Theo C\u1ee5c Thu\u1ebf TPHCM, r\u1ea5t nhi\u1ec1u c\u00e1 nh\u00e2n, doanh nghi\u1ec7p trong n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ‘kh\u1ee7ng’ t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ph\u1ea7n l\u1edbn kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7. C\u00e1c ngu\u1ed3n thu \u1edf \u0111\u00e2y \u0111\u1ebfn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 vi\u1ebft ph\u1ea7n m\u1ec1m, tr\u00f2 ch\u01a1i, ho\u1eb7c c\u00e1c video clip… r\u1ea5t \u0111a d\u1ea1ng.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Nhi\u1ec1u c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ‘kh\u1ee7ng’ t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ph\u1ea7n l\u1edbn “qu\u00ean” k\u00ea khai thu\u1ebf (\u1ea2nh minh h\u1ecda: KT)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00f4ng qua r\u00e0 so\u00e1t v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng, C\u1ee5c Thu\u1ebf TP.HCM \u0111\u00e3 ph\u00e1t hi\u1ec7n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u00e0 ph\u00e1t th\u01b0 m\u1eddi g\u1ea7n 14.000 ch\u1ee7 t\u00e0i kho\u1ea3n l\u00ean l\u00e0m vi\u1ec7c. Theo t\u00ednh to\u00e1n, n\u1ebfu s\u00e0ng l\u1ecdc, truy thu \u0111\u00fang v\u00e0 \u0111\u1ee7, ng\u00e0nh Thu\u1ebf s\u1ebd thu v\u1ec1 kho\u1ea3n ti\u1ec1n thu\u1ebf l\u00ean t\u1edbi c\u1ea3 tr\u0103m t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m.<\/p>\n

Thi\u1ebfu s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd<\/strong><\/p>\n

Theo PGS. TS. \u0110inh Tr\u1ecdng Th\u1ecbnh, Gi\u1ea3ng vi\u00ean cao c\u1ea5p H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, vi\u1ec7c thu thu\u1ebf kinh doanh tr\u00ean m\u1ea1ng t\u01b0\u01a1ng \u0111\u1ed1i kh\u00f3, do c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 ki\u1ec3m tra, gi\u00e1m s\u00e1t th\u01b0\u1eddng xuy\u00ean c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean c\u00e1c m\u1ea1ng n\u00e0y. \u0110\u1eb7c bi\u1ec7t, trong b\u1ed1i c\u1ea3nh c\u00e1c lo\u1ea1i h\u00ecnh kinh doanh qua m\u1ea1ng \u0111ang c\u00f3 xu th\u1ebf b\u00f9ng n\u1ed5 nhanh ch\u00f3ng.<\/p>\n

\u201cS\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng c\u0169ng nh\u01b0 c\u00e1c nh\u00e0 m\u1ea1ng th\u1eddi gian qua v\u1eabn ch\u01b0a ch\u1eb7t ch\u1ebd, b\u00e0i b\u1ea3n. Do kh\u00f4ng c\u00f3 s\u1ef1 qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ph\u00eda c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh c\u0169ng nh\u01b0 s\u1ef1 ph\u1ed1i k\u1ebft h\u1ee3p gi\u1eefa c\u00e1c nh\u00e0 m\u1ea1ng, c\u01a1 quan thu\u1ebf v\u00e0 s\u1ef1 v\u00e0o cu\u1ed9c c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u00ean m\u1edbi x\u1ea3y ra t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng kinh doanh qua m\u1ea1ng\u201d, PGS. \u0110inh Tr\u1ecdng Th\u1ecbnh ch\u1ec9 r\u00f5.<\/p>\n

PGS. \u0110inh Tr\u1ecdng Th\u1ecbnh cho r\u1eb1ng, vi\u1ec7c ti\u1ebfn h\u00e0nh thu thu\u1ebf tr\u01b0\u1edbc h\u1ebft ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb nh\u00e0 m\u1ea1ng. Nh\u00e0 m\u1ea1ng ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 k\u1ebft h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, qu\u1ea3ng b\u00e1 tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang, tr\u00ean c\u00e1c m\u1ea1ng x\u00e3 h\u1ed9i. \u0110\u1ec3 t\u1eeb \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 nh\u1ea5t v\u1ec1 c\u00e1c ch\u1ee7 th\u1ec3 kinh doanh qua m\u1ea1ng.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, B\u1ed9 C\u00f4ng th\u01b0\u01a1ng l\u00e0 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh c\u0169ng ph\u1ea3i ph\u1ed1i h\u1ee3p v\u1edbi nh\u00e0 m\u1ea1ng, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, c\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o c\u00e1c \u0111\u0103ng k\u00fd kinh doanh tr\u00ean m\u1ea1ng x\u00e3 h\u1ed9i \u0111\u1ec3 c\u00f3 th\u1ec3 th\u01b0\u1eddng xuy\u00ean theo d\u00f5i, qu\u1ea3n l\u00fd c\u00e1c ch\u1ee7 th\u1ec3 n\u00e0y gi\u1ed1ng nh\u01b0 c\u00e1ch th\u1ee9c gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 kinh doanh truy\u1ec1n th\u1ed1ng.<\/p>\n

\u201cVi\u1ec7c truy thu thu\u1ebf nh\u01b0 v\u1eeba qua ch\u1ec9 l\u00e0 vi\u1ec7c c\u1ef1c ch\u1eb3ng \u0111\u00e3. \u0110\u00e1ng l\u1ebd n\u1ebfu c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c c\u01a1 quan li\u00ean quan th\u00ec c\u00f3 th\u1ec3 theo d\u00f5i \u0111\u01b0\u1ee3c doanh thu, l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 kho\u1ea3n thu\u1ebf ph\u1ea3i \u0111\u00f3ng c\u1ee7a c\u00e1c ch\u1ee7 t\u00e0i kho\u1ea3n n\u00e0y, c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng\u201d, PGS. \u0110inh Tr\u1ecdng Th\u1ecbnh cho hay.<\/p>\n

C\u01a1 quan ch\u1ee9c n\u0103ng ch\u1eadm tr\u1ec5 v\u00e0 thi\u1ebfu tr\u00e1ch nhi\u1ec7m\u00a0<\/strong><\/p>\n

C\u00f2n theo lu\u1eadt s\u01b0 <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>,<\/em><\/strong> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> ANVI<\/em><\/strong><\/a>, vi\u1ec7c truy thu thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch thi\u1ebfu b\u00e0i b\u1ea3n v\u00e0 chuy\u00ean nghi\u1ec7p.<\/em><\/h6>\n
Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>,<\/em><\/strong> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> ANVI<\/em><\/strong><\/a><\/h6>\n
\u201cTruy thu thu\u1ebf to\u00e0n \u0111\u1ec3 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng t\u1ef1 l\u00e0m, kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng, nh\u01b0 truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c ca s\u0129 th\u1eddi gian tr\u01b0\u1edbc c\u0169ng v\u1eady. \u0110\u00e1ng l\u00fd ra, vi\u1ec7c n\u00e0y ph\u1ea3i ch\u1ec9 \u0111\u1ea1o t\u1eeb tr\u00ean xu\u1ed1ng d\u01b0\u1edbi \u0111\u1ec3 bi\u1ebft tri\u1ec3n khai nh\u01b0 th\u1ebf n\u00e0o, y\u00eau c\u1ea7u ra sao, th\u1ed1ng nh\u1ea5t c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n, c\u00f2n hi\u1ec7n nay, ch\u00fang ta \u0111ang \u0111\u1ec3 vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch t\u1ef1 ph\u00e1t\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c n\u00f3i.<\/em><\/h6>\n
C\u0169ng theo \u00f4ng \u0110\u1ee9c, trong khi c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 ti\u1ebfn h\u00e0nh thu thu\u1ebf nh\u1eefng ng\u01b0\u1eddi c\u00f3 doanh thu t\u1eeb Google v\u00e0 Facebook t\u1eeb r\u1ea5t l\u00e2u th\u00ec \u0111\u1ebfn nay Vi\u1ec7t Nam m\u1edbi b\u1eaft \u0111\u1ea7u ti\u1ebfn h\u00e0nh. \u0110i\u1ec1u n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 ch\u1eadm tr\u1ec5 v\u00e0 thi\u1ebfu tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng, c\u1ee5 th\u1ec3 l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng C\u1ee5c thu\u1ebf.<\/em><\/h6>\n
\u201c\u1ede Vi\u1ec7t Nam v\u1eabn \u0111ang l\u00e0m theo ki\u1ec3u t\u1ef1 ph\u00e1t, \u201cm\u1ea5t b\u00f2 m\u1edbi lo l\u00e0m chu\u1ed3ng\u201d trong khi \u1edf n\u01b0\u1edbc ngo\u00e0i h\u1ecd c\u00f3 nh\u1eefng quy \u0111\u1ecbnh r\u1ea5t r\u00f5 v\u1ec1 vi\u1ec7c thu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb Google, Facebook\u201d, \u00f4ng \u0110\u1ee9c cho bi\u1ebft.<\/em><\/h6>\n

Th\u1ef1c t\u1ebf, t\u1ea1i Vi\u1ec7t Nam, hi\u1ec7n c\u00f3 r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi n\u1ed5i ti\u1ebfng, hot facebooker\u2026 thu nh\u1eadp cao t\u1eeb c\u00e1c trang m\u1ea1ng x\u00e3 h\u1ed9i, YouTube. Tuy nhi\u00ean, nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u1ea7n l\u1edbn kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7. Nguy\u00ean nh\u00e2n l\u00e0 do c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t c\u00f2n l\u1ecfng l\u1ebbo, l\u00fang t\u00fang. \u0110\u1ec3 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng n\u00e0y, c\u00e1c chuy\u00ean gia cho r\u1eb1ng, c\u01a1 quan ch\u1ee9c n\u0103ng tr\u01b0\u1edbc m\u1eaft c\u00f3 th\u1ec3 c\u0103n c\u1ee9 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u00e1c ng\u00e2n h\u00e0ng ki\u1ec3m tra l\u1ea1i d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1ec1 Vi\u1ec7t Nam t\u1eeb c\u00e1c \u201c\u00f4ng l\u1edbn\u201d c\u00f4ng ngh\u1ec7 nh\u01b0 Google, YouTube hay Facebook. T\u1eeb \u0111\u00f3, n\u1eafm \u0111\u01b0\u1ee3c th\u00f4ng tin c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p nh\u1eadn thu nh\u1eadp kh\u1ee7ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng k\u00ea khai thu\u1ebf \u0111\u1ec3 c\u00f3 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p, t\u0103ng ngu\u1ed3n thu thu\u1ebf.\/.<\/p>\n

C\u1ea9m T\u00fa<\/strong><\/p>\n

—————<\/p>\n

VOV<\/em><\/strong>.vn<\/em><\/strong> (Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>10-8<\/em><\/strong>-20<\/em><\/strong>18<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/vov.vn\/kinh-te\/chuyen-thu-thue-ca-nhan-thu-nhap-tu-google-facebook-cham-tre-798339.vov<\/a><\/em><\/p>\n

(<\/em>243\/1.058<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Chuy\u1ec7n thu thu\u1ebf c\u00e1 nh\u00e2n thu nh\u1eadp t\u1eeb Google, Facebook: Ch\u1eadm tr\u1ec5. (VOV.vn) –\u00a0Truy thu thu\u1ebf c\u00e1c c\u00e1 nh\u00e2n nh\u1eadn ti\u1ec1n \u201ckh\u1ee7ng\u201d t\u1eeb Google, Facebook ch\u1ec9 l\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a s\u1ef1 thi\u1ebfu ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng. Vi\u1ec7c C\u1ee5c Thu\u1ebf TPHCM v\u1eeba ra quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 ph\u1ea1t 4,1 […]<\/p>\n","protected":false},"author":2,"featured_media":48495,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-48494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.271. 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