{"id":48855,"date":"2025-09-20T07:55:32","date_gmt":"2025-09-20T00:55:32","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=48855"},"modified":"2025-09-29T16:42:16","modified_gmt":"2025-09-29T09:42:16","slug":"4-165-can-nhac-viec-thu-thue-mua-ban-vang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-165-can-nhac-viec-thu-thue-mua-ban-vang\/","title":{"rendered":"4.165. C\u00e2n nh\u1eafc vi\u1ec7c thu thu\u1ebf mua b\u00e1n v\u00e0ng."},"content":{"rendered":"

C\u00e2n nh\u1eafc vi\u1ec7c thu thu\u1ebf mua b\u00e1n v\u00e0ng.<\/strong><\/span><\/h4>\n
(PN HCM) – Trong Ngh\u1ecb quy\u1ebft 278 ng\u00e0y 13\/9 v\u1ec1 c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt th\u00e1ng 9\/2025, Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh khi so\u1ea1n d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i), ph\u1ea3i quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb mua b\u00e1n v\u00e0ng c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. T\u00e1c gi\u1ea3<\/h5>\n
Kh\u00f4ng th\u1ec3 xem v\u00e0ng nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/h5>\n

\u00d4ng Nguy\u1ec5n V\u0103n D\u01b0ng – Ch\u1ee7 t\u1ecbch H\u1ed9i M\u1ef9 ngh\u1ec7 Kim ho\u00e0n \u0110\u00e1 qu\u00fd TPHCM – th\u00f4ng tin, trong cu\u1ed9c th\u1ea3o lu\u1eadn m\u1edbi \u0111\u00e2y, \u0111\u1ea1i di\u1ec7n c\u00e1c doanh nghi\u1ec7p (DN) cho r\u1eb1ng, vi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ch\u1ec9 kh\u1ea3 thi v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 quy m\u00f4 l\u1edbn, kh\u00f4ng kh\u1ea3 thi v\u1edbi ph\u1ea7n \u0111\u00f4ng DN v\u00e0 ng\u01b0\u1eddi mua b\u00e1n v\u00e0ng.<\/p>\n

Ti\u1ebfn s\u0129 \u0110inh Th\u1ebf Hi\u1ec3n – Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u tin h\u1ecdc v\u00e0 kinh t\u1ebf \u1ee9ng d\u1ee5ng – cho r\u1eb1ng, n\u1ebfu xem v\u00e0ng l\u00e0 t\u00e0i s\u1ea3n th\u00ec mua b\u00e1n v\u00e0ng l\u00e0 mua b\u00e1n t\u00e0i s\u1ea3n. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, v\u00e0ng ch\u01b0a h\u1eb3n l\u00e0 h\u00e0ng h\u00f3a. Khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ng\u01b0\u1eddi d\u00e2n \u0111\u00f3ng thu\u1ebf TNCN 2% tr\u1ecb gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 v\u00ec b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u0103ng gi\u00e1 theo th\u1eddi gian nh\u1edd nh\u1eefng l\u1ee3i \u00edch t\u1eeb s\u1ef1 \u0111\u1ea7u t\u01b0 Nh\u00e0 n\u01b0\u1edbc v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, an ninh tr\u1eadt t\u1ef1, ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb. M\u1ee9c thu\u1ebf 2% \u0111\u01b0\u1ee3c xem nh\u01b0 s\u1ef1 ghi nh\u1eadn gi\u00e1 tr\u1ecb m\u00e0 Nh\u00e0 n\u01b0\u1edbc mang l\u1ea1i, gi\u00fap t\u00e0i s\u1ea3n \u0111\u00f3 gia t\u0103ng gi\u00e1 tr\u1ecb. Nh\u01b0ng khi v\u00e0ng n\u1eb1m trong tay ng\u01b0\u1eddi d\u00e2n, Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u00f3 vai tr\u00f2 tr\u1ef1c ti\u1ebfp n\u00e0o l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3. Th\u1ecfi v\u00e0ng v\u1eabn ch\u1ec9 l\u00e0 th\u1ecfi v\u00e0ng, kh\u00f4ng t\u1ef1 sinh l\u1eddi hay t\u0103ng gi\u00e1 nh\u1edd c\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i.<\/p>\n

\"C\u00e2n

Ng\u01b0\u1eddi d\u00e2n \u0111ang mua v\u00e0ng \u1edf ti\u1ec7m v\u00e0ng Mi H\u1ed3ng, ph\u01b0\u1eddng Gia \u0110\u1ecbnh, TPHCM<\/p><\/div>\n

\u1ede Vi\u1ec7t Nam, \u0111\u1ed1i t\u01b0\u1ee3ng t\u00edch tr\u1eef v\u00e0ng ch\u1ee7 y\u1ebfu l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh, n\u00f4ng d\u00e2n ngh\u00e8o. H\u1ecd mua v\u00e0ng b\u1edfi kh\u00f4ng c\u00f3 \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 mua \u0111\u1ea5t \u0111ai, mua v\u00e0ng \u0111\u1ec3 gi\u1eef ti\u1ec1n an to\u00e0n, d\u1ec5 d\u00e0ng b\u00e1n ra khi c\u1ea7n thi\u1ebft. V\u00ec v\u1eady, n\u1ebfu \u0111\u00e1nh thu\u1ebf tr\u00ean giao d\u1ecbch v\u00e0ng nh\u01b0 v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 ch\u01b0a th\u1eadt s\u1ef1 ph\u00f9 h\u1ee3p. N\u1ebfu c\u00f3 \u0111\u00e1nh thu\u1ebf th\u00ec m\u1ee9c thu\u1ebf n\u00ean r\u1ea5t th\u1ea5p.<\/p>\n

Ti\u1ebfn s\u0129 Nguy\u1ec5n Tr\u00ed Hi\u1ebfu – Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u v\u00e0 Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n to\u00e0n c\u1ea7u – c\u0169ng cho r\u1eb1ng, kh\u00f4ng n\u00ean \u0111\u00e1nh thu\u1ebf d\u1ef1a tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0ng b\u1edfi s\u1ed1 ti\u1ec1n d\u00f9ng \u0111\u1ec3 mua v\u00e0ng \u0111\u00e3 l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c \u0111\u00e1nh thu\u1ebf th\u00eam 1 – 2% tr\u00ean ch\u00ednh s\u1ed1 ti\u1ec1n \u0111\u00f3 l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, l\u00e0 \u201cthu\u1ebf ch\u1ed3ng thu\u1ebf\u201d.<\/p>\n

Thu VAT thay v\u00ec thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong><\/h5>\n
Lu\u1eadt s\u01b0\u00a0<\/em><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/a> – Gi\u00e1m \u0111\u1ed1c <\/em><\/strong>C\u00f4ng ty Lu\u1eadt<\/em><\/a> ANVI<\/em><\/a><\/span>, <\/em><\/strong>Tr\u1ecdng t\u00e0i vi\u00ean <\/em><\/strong>Trung t\u00e2m Tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC) – \u1ee7ng h\u1ed9 quan \u0111i\u1ec3m xem v\u00e0ng nh\u01b0 m\u1ed9t lo\u1ea1i h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) 10% tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch nh\u01b0 c\u00e1c m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu kh\u00e1c (rau c\u1ee7, th\u1ecbt c\u00e1) hay t\u00e0i s\u1ea3n (\u00f4 t\u00f4, nh\u00e0 \u0111\u1ea5t). S\u1edf d\u0129 nh\u01b0 v\u1eady l\u00e0 v\u00ec v\u1ec1 b\u1ea3n ch\u1ea5t, v\u00e0ng l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thu\u1ed9c t\u00ednh mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 t\u00edch tr\u1eef; Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 ch\u1ee7 tr\u01b0\u01a1ng hay ch\u00ednh s\u00e1ch n\u00e0o khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, t\u00edch tr\u1eef v\u00e0ng v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ea7u c\u01a1; m\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c \u00e1p thu\u1ebf l\u00e0 nh\u1eb1m gi\u1ea3m t\u00ecnh tr\u1ea1ng mua b\u00e1n, t\u00edch tr\u1eef v\u00e0ng.<\/em><\/h5>\n

Theo \u00f4ng, n\u00ean \u00e1p d\u1ee5ng m\u1ee9c VAT 10% \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng, c\u00f4ng ty kinh doanh c\u00f3 \u0111\u0103ng k\u00fd (n\u01a1i h\u1ecd ph\u1ea3i k\u00ea khai, xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra theo quy \u0111\u1ecbnh). R\u1ea5t kh\u00f3 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch tr\u1ef1c ti\u1ebfp gi\u1eefa c\u00e1 nh\u00e2n v\u1edbi nhau. Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i l\u00e0 x\u00f3a b\u1ecf m\u1ecdi ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1eb7c th\u00f9 \u0111\u1ed1i v\u1edbi v\u00e0ng, \u0111\u01b0a v\u00e0ng tr\u1edf v\u1ec1 \u0111\u00fang v\u1ecb tr\u00ed l\u00e0 m\u1ed9t lo\u1ea1i h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng v\u00e0 \u0111\u00e1nh thu\u1ebf m\u1ed9t c\u00e1ch b\u00ecnh th\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y v\u1eeba \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng b\u1eb1ng trong ch\u00ednh s\u00e1ch thu\u1ebf, v\u1eeba ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd v\u0129 m\u00f4 l\u00e0 h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1, t\u00edch tr\u1eef.<\/em><\/p>\n\n\n\n
\n
\u0110\u00e1nh thu\u1ebf mua b\u00e1n v\u00e0ng ch\u1ec9 g\u00e2y kh\u00f3 cho ng\u01b0\u1eddi d\u00e2n<\/strong><\/h5>\n

Vi\u1ec7c \u0111\u00e1nh thu\u1ebf TNCN tr\u00ean giao d\u1ecbch v\u00e0ng l\u00e0 ch\u01b0a th\u1ef1c s\u1ef1 ph\u00f9 h\u1ee3p v\u00e0 c\u1ea7n thi\u1ebft trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay. Ng\u01b0\u1eddi d\u00e2n ch\u1ee7 y\u1ebfu mua v\u00e0ng nh\u01b0 m\u1ed9t c\u00e1ch \u201ctr\u00fa \u1ea9n\u201d t\u00e0i ch\u00ednh ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 \u0111\u1ea7u c\u01a1. Ph\u1ea7n l\u1edbn ng\u01b0\u1eddi d\u00e2n mua v\u00e0ng \u0111\u1ec3 t\u00edch tr\u1eef, b\u1ea3o to\u00e0n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi kinh t\u1ebf b\u1ea5t \u1ed5n v\u00e0 \u0111\u1ed3ng ti\u1ec1n m\u1ea5t gi\u00e1 ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 kinh doanh.<\/p>\n

Thay v\u00ec \u0111\u00e1nh thu\u1ebf, gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u201cv\u00e0ng h\u00f3a\u201d l\u00e0 Nh\u00e0 n\u01b0\u1edbc \u1ed5n \u0111\u1ecbnh n\u1ec1n kinh t\u1ebf v\u0129 m\u00f4, duy tr\u00ec s\u1ee9c m\u1ea1nh v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a \u0111\u1ed3ng ti\u1ec1n. Khi l\u00f2ng tin v\u00e0o \u0111\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c c\u1ee7ng c\u1ed1, ng\u01b0\u1eddi d\u00e2n s\u1ebd kh\u00f4ng \u0111\u1ed5 x\u00f4 \u0111i mua v\u00e0ng. Vi\u1ec7c t\u00edch tr\u1eef v\u00e0ng ch\u1ec9 gia t\u0103ng khi c\u00e1c k\u00eanh \u0111\u1ea7u t\u01b0 kh\u00e1c k\u00e9m h\u1ea5p d\u1eabn v\u00e0 \u0111\u1ed3ng ti\u1ec1n m\u1ea5t gi\u00e1. Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c \u0111\u00e1nh thu\u1ebf r\u1ea5t kh\u00f3 th\u1ef1c hi\u1ec7n v\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng. Vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00ean m\u1ee9c ch\u00eanh l\u1ec7ch (l\u00e3i) l\u00e0 r\u1ea5t kh\u00f3 do ng\u01b0\u1eddi d\u00e2n c\u00f3 th\u1ec3 \u0111\u00e3 mua v\u00e0o t\u1eeb r\u1ea5t l\u00e2u tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 kh\u00f4ng l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n. C\u00f2n n\u1ebfu \u0111\u00e1nh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch c\u0169ng kh\u00f4ng h\u1ee3p l\u00fd b\u1edfi nhi\u1ec1u ng\u01b0\u1eddi b\u00e1n v\u00e0ng l\u00e0 do c\u1ea7n gi\u1ea3i quy\u1ebft kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh (l\u00fac n\u00e0y, thu\u1ebf s\u1ebd tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng). H\u01a1n n\u1eefa, s\u1ed1 ti\u1ec1n d\u00f9ng \u0111\u1ec3 mua v\u00e0ng \u0111\u00e3 l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf, n\u00ean vi\u1ec7c \u0111\u00e1nh th\u00eam thu\u1ebf l\u00e0 \u201cthu\u1ebf ch\u1ed3ng thu\u1ebf\u201d.<\/p>\n

T\u00f3m l\u1ea1i, hi\u1ec7n nay, vi\u1ec7c \u0111\u00e1nh thu\u1ebf v\u00e0o giao d\u1ecbch v\u00e0ng kh\u00f4ng gi\u00fap h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1 m\u00e0 c\u00f2n c\u00f3 th\u1ec3 v\u00f4 t\u00ecnh g\u00e2y kh\u00f3 kh\u0103n th\u00eam cho ng\u01b0\u1eddi d\u00e2n. Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u v\u1eabn l\u00e0 t\u1eadp trung \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ed3ng ti\u1ec1n, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng l\u00f2ng tin v\u00e0o \u0111\u1ed3ng ti\u1ec1n.<\/p>\n

Ti\u1ebfn s\u0129\u00a0Phan Ph\u01b0\u01a1ng Nam\u00a0<\/strong>– Ph\u00f3 tr\u01b0\u1edfng khoa Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, Tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc Lu\u1eadt TPHCM<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thanh Hoa<\/strong><\/h5>\n

————-<\/em><\/p>\n

Ph\u1ee5<\/em><\/strong> n\u1eef TP HCM (Th\u1ecb<\/em><\/strong> tr\u01b0\u1eddng) ng\u00e0y <\/em><\/strong>18-9-202<\/em><\/strong>5:<\/em><\/strong><\/p>\n

https:\/\/www.phunuonline.com.vn\/can-nhac-viec-thu-thue-mua-ban-vang-a1560572.html<\/a><\/em><\/p>\n

(<\/em>276\/1.085)<\/em>","protected":false},"excerpt":{"rendered":"

C\u00e2n nh\u1eafc vi\u1ec7c thu thu\u1ebf mua b\u00e1n v\u00e0ng. (PN HCM) – Trong Ngh\u1ecb quy\u1ebft 278 ng\u00e0y 13\/9 v\u1ec1 c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt th\u00e1ng 9\/2025, Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh khi so\u1ea1n d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i), ph\u1ea3i quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb mua b\u00e1n v\u00e0ng c\u0169ng […]<\/p>\n","protected":false},"author":2,"featured_media":48856,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[36,38],"class_list":["post-48855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-ngan-hang","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.165. 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