{"id":49304,"date":"2025-12-10T20:23:44","date_gmt":"2025-12-10T13:23:44","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49304"},"modified":"2025-12-11T20:25:20","modified_gmt":"2025-12-11T13:25:20","slug":"4-210-buoc-ngoat-quan-tri-cua-25-trieu-ho-kinh-doanh-khi-chuyen-sang-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-210-buoc-ngoat-quan-tri-cua-25-trieu-ho-kinh-doanh-khi-chuyen-sang-ke-khai-thue\/","title":{"rendered":"4.210. B\u01b0\u1edbc ngo\u1eb7t qu\u1ea3n tr\u1ecb c\u1ee7a 2,5 tri\u1ec7u h\u1ed9 kinh doanh khi chuy\u1ec3n sang k\u00ea khai thu\u1ebf."},"content":{"rendered":"

4.2<\/strong>10. <\/strong>B\u01b0\u1edbc ngo\u1eb7t qu\u1ea3n tr\u1ecb c\u1ee7a 2,5 tri\u1ec7u h\u1ed9 kinh doanh khi chuy\u1ec3n sang k\u00ea khai thu\u1ebf.<\/strong><\/span><\/h4>\n

(C<\/strong>P<\/strong>) – V\u1edbi kho\u1ea3ng 2,5 tri\u1ec7u h\u1ed9 kinh doanh trong di\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf, vi\u1ec7c chuy\u1ec3n t\u1eeb kho\u00e1n sang k\u00ea khai \u0111\u01b0\u1ee3c xem l\u00e0 c\u1ea3i c\u00e1ch l\u1edbn nh\u1ea5t nhi\u1ec1u n\u0103m qua. C\u00e1c chuy\u00ean gia, lu\u1eadt s\u01b0 v\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 c\u00f9ng chia s\u1ebb gi\u1ea3i ph\u00e1p \u0111\u1ec3 h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i thu\u1eadn l\u1ee3i, n\u1ebfu l\u00e0m \u0111\u00fang, \u0111\u00e2y l\u00e0 cu\u1ed9c \u201cn\u00e2ng c\u1ea5p\u201d khu v\u1ef1c kinh t\u1ebf nh\u1ecf l\u1ebb.<\/strong><\/p>\n

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T\u1ecda \u0111\u00e0m “Th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc chuy\u1ec3n \u0111\u1ed5i t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh” – \u1ea2nh: VGP<\/p>\n

Chuy\u1ec3n \u0111\u1ed5i thu\u1ebf l\u00e0 chuy\u1ec3n \u0111\u1ed5i qu\u1ea3n tr\u1ecb<\/h5>\n

Ph\u00e1t bi\u1ec3u khai m\u1ea1c v\u00e0 d\u1eabn \u0111\u1ec1 t\u1ea1i t\u1ecda \u0111\u00e0m “Th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc chuy\u1ec3n \u0111\u1ed5i t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh” ng\u00e0y 10\/12, GS.TS Nguy\u1ec5n \u0110\u1ee9c Thu\u1eadn, Ch\u1ee7 t\u1ecbch H\u1ed9i c\u00e1c Nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Vi\u1ec7t Nam (VACD), kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c thu – n\u1ed9p thu\u1ebf. Theo \u00f4ng, b\u1ea3n ch\u1ea5t s\u00e2u xa h\u01a1n l\u00e0 \u0111\u1ed5i m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh, n\u00e2ng chu\u1ea9n qu\u1ea3n tr\u1ecb, \u0111\u01b0a h\u1ed9 kinh doanh ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/p>\n

GS.TS Nguy\u1ec5n \u0110\u1ee9c Thu\u1eadn, Ch\u1ee7 t\u1ecbch H\u1ed9i c\u00e1c Nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Vi\u1ec7t Nam (VACD) – \u1ea2nh: VGP<\/p>\n

“N\u1ebfu l\u00e0m t\u1ed1t, \u0111\u00e2y s\u1ebd l\u00e0 m\u1ed9t cu\u1ed9c n\u00e2ng c\u1ea5p cho h\u00e0ng tri\u1ec7u c\u01a1 s\u1edf kinh doanh nh\u1ecf”, \u00f4ng Nguy\u1ec5n \u0110\u1ee9c Thu\u1eadn nh\u1ea5n m\u1ea1nh.<\/p>\n

\u1ede g\u00f3c \u0111\u1ed9 ch\u00ednh s\u00e1ch thu\u1ebf, b\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i, Ph\u00f3 T\u1ed5ng th\u01b0 k\u00fd H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, nguy\u00ean V\u1ee5 tr\u01b0\u1edfng V\u1ee5 K\u00ea khai v\u00e0 K\u1ebf to\u00e1n thu\u1ebf (T\u1ed5ng c\u1ee5c Thu\u1ebf, nay l\u00e0 C\u1ee5c Thu\u1ebf) , cho r\u1eb1ng c\u1ed9ng \u0111\u1ed3ng x\u00e3 h\u1ed9i \u0111ang d\u00f5i theo qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i c\u1ee7a kho\u1ea3ng 2,5 tri\u1ec7u h\u1ed9 kinh doanh. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 l\u1ef1c l\u01b0\u1ee3ng n\u1ed9p thu\u1ebf quan tr\u1ecdng m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 l\u1edbn trong t\u1ea1o vi\u1ec7c l\u00e0m v\u00e0 \u1ed5n \u0111\u1ecbnh \u0111\u1eddi s\u1ed1ng.<\/p>\n

Chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf trong b\u1ed1i c\u1ea3nh \u0111\u00f3 t\u1ea1o ra kh\u00f4ng \u00edt lo l\u1eafng. C\u01a1 quan thu\u1ebf, hi\u1ec7p h\u1ed9i v\u00e0 b\u00e1o ch\u00ed \u0111\u00e3 li\u00ean t\u1ee5c trao \u0111\u1ed5i th\u00f4ng tin \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n hi\u1ec3u \u0111\u00fang, tr\u00e1nh hoang mang, \u0111\u1ed3ng th\u1eddi nh\u1eadn di\u1ec7n r\u00f5 l\u1ee3i \u00edch song h\u00e0nh c\u00f9ng th\u00e1ch th\u1ee9c.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed9 kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf. Hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua m\u00e3 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, thay cho m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 nh\u00f3m \u0111\u1eb7c th\u00f9 nh\u01b0 s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p, l\u00e0m mu\u1ed1i, ng\u01b0\u1eddi b\u00e1n h\u00e0ng rong, kinh doanh th\u1eddi v\u1ee5, thu nh\u1eadp th\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u0103ng k\u00fd kinh doanh nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n

N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh, thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb ph\u00e2n lo\u1ea1i th\u00e0nh ti\u1ec1n l\u01b0\u01a1ng – ti\u1ec1n c\u00f4ng v\u00e0 ph\u1ea3i ch\u1ecbu bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn l\u00ean t\u1edbi 35%. Ng\u01b0\u1ee3c l\u1ea1i, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7n ch\u1ecbu t\u1ef7 l\u1ec7 theo doanh thu. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf.<\/p>\n

B\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i, Ph\u00f3 T\u1ed5ng th\u01b0 k\u00fd H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, nguy\u00ean V\u1ee5 tr\u01b0\u1edfng V\u1ee5 K\u00ea khai v\u00e0 K\u1ebf to\u00e1n thu\u1ebf (T\u1ed5ng c\u1ee5c Thu\u1ebf, nay l\u00e0 C\u1ee5c Thu\u1ebf) – \u1ea2nh: VGP\/HT<\/p>\n

V\u1edbi c\u00e1c h\u1ed9 \u0111ang \u00e1p d\u1ee5ng kho\u00e1n, th\u1ee7 t\u1ee5c khai thu\u1ebf \u0111\u01a1n gi\u1ea3n, ch\u1ec9 th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu. Tr\u01b0\u1eddng h\u1ee3p doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng, thu\u1ebf GTGT v\u00e0 TNCN b\u1eb1ng 0.<\/p>\n

Trong khi \u0111\u00f3, h\u1ed9 k\u00ea khai – ch\u1ee7 y\u1ebfu thu\u1ed9c nh\u00f3m b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5 – th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu. C\u00e1c h\u1ed9 h\u1ee3p t\u00e1c v\u1edbi doanh nghi\u1ec7p (\u0111\u1ea1i l\u00fd, cho thu\u00ea t\u00e0i s\u1ea3n, b\u00e1n h\u00e0ng \u0111a c\u1ea5p\u2026) th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00ean doanh nghi\u1ec7p khai thay, n\u1ed9p thay.<\/p>\n

H\u1ea7u h\u1ebft h\u1ed9 k\u00ea khai \u00e1p d\u1ee5ng k\u1ef3 k\u00ea khai theo qu\u00fd theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i k\u00ea khai theo th\u00e1ng. Nh\u01b0 v\u1eady, v\u1ec1 th\u1ee7 t\u1ee5c, c\u01a1 ch\u1ebf m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n h\u00f3a.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh tr\u00ean s\u00e0n c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n, theo Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP (hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2025), ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay, h\u1ed9 kh\u00f4ng ph\u1ea3i k\u00ea khai. Doanh thu t\u1eeb c\u00e1c s\u00e0n n\u00e0y \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ed9.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c h\u1ed9 b\u00e1n h\u00e0ng tr\u00ean n\u1ec1n t\u1ea3ng x\u00e3 h\u1ed9i nh\u01b0 Facebook, Zalo, TikTok, n\u01a1i n\u1ec1n t\u1ea3ng kh\u00f4ng tr\u1ef1c ti\u1ebfp thu ti\u1ec1n th\u00ec ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7.<\/p>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1eeb 1\/7\/2022, h\u1ed9 c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i gi\u1eef nguy\u00ean ng\u01b0\u1ee1ng n\u00e0y khi \u00e1p d\u1ee5ng t\u1eeb 1\/1\/2026.<\/p>\n

C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i t\u1eeb kho\u00e1n sang k\u00ea khai<\/strong><\/h5>\n

B\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i cho bi\u1ebft, c\u01a1 quan thu\u1ebf s\u1ebd ph\u00e2n lo\u1ea1i h\u1ed9 kinh doanh v\u00e0o 4 nh\u00f3m, c\u0103n c\u1ee9 doanh thu th\u1ef1c t\u1ebf n\u0103m 2025 v\u00e0 d\u1ef1 ki\u1ebfn 2026.<\/p>\n

D\u01b0\u1edbi g\u00f3c nh\u00ecn t\u1eeb ph\u00e1p<\/em> lu\u1eadt, <\/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> cho r\u1eb1ng h\u1ed9 kinh doanh ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n – r\u1ee7i ro l\u1edbn nh\u1ea5t v\u1ec1 ph\u00e1p l\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, m\u00f4 h\u00ecnh c\u00f4ng ty gi\u00fap gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m.<\/em><\/h6>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed r\u1ed9ng h\u01a1n, c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf, ti\u1ebfp c\u1eadn chu\u1ed7i cung \u1ee9ng v\u00e0 th\u1ecb tr\u01b0\u1eddng t\u1ed1t h\u01a1n. H\u1ed9 kinh doanh l\u1edbn n\u1ebfu ti\u1ebfp t\u1ee5c duy tr\u00ec m\u00f4 h\u00ecnh c\u0169 s\u1ebd b\u1ea5t l\u1ee3i.<\/p>\n

Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng k\u00ea khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. C\u00e1c ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo ti\u00eau ch\u00ed: d\u1ec5 d\u00f9ng – chi ph\u00ed th\u1ea5p – thao t\u00e1c tr\u00ean \u0111i\u1ec7n tho\u1ea1i.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, c\u00e1c d\u1eef li\u1ec7u s\u1ebd t\u1ea1o n\u1ec1n t\u1ea3ng cho AI ki\u1ec3m tra ch\u00e9o, gi\u00fap c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c m\u00e0 kh\u00f4ng c\u1ea7n ki\u1ec3m tra th\u1ee7 c\u00f4ng.<\/p>\n

B\u01b0\u1edbc 1:<\/em><\/strong>\u00a0R\u00e0 so\u00e1t doanh thu, x\u00e1c \u0111\u1ecbnh nh\u00f3m. Hai m\u1ed1c quan tr\u1ecdng: 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m. N\u1ebfu doanh thu d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng ph\u1ea3i k\u00ea khai, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, TNCN. T\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng – d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng: n\u1ed9p theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu. Tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng: t\u00ednh thu\u1ebf TNCN theo doanh thu tr\u1eeb chi ph\u00ed.<\/em><\/p>\n

B\u01b0\u1edbc 2:\u00a0<\/em><\/strong>Ki\u1ec3m k\u00ea t\u1ed3n kho n\u1ebfu thu\u1ed9c nh\u00f3m doanh thu tr\u1eeb chi ph\u00ed. V\u1edbi nh\u00f3m d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng, t\u1ed3n kho kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/em><\/p>\n

B\u01b0\u1edbc 3:\u00a0<\/em><\/strong>\u0110\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu d\u1ef1 ki\u1ebfn doanh thu tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng.<\/em><\/p>\n

B\u01b0\u1edbc 4:\u00a0<\/em><\/strong>L\u00e0m quen s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/em><\/p>\n

B\u01b0\u1edbc 5:\u00a0<\/em><\/strong>Ho\u00e0n thi\u1ec7n \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf. Kh\u00f4ng \u0111\u0103ng k\u00fd c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u00e0 r\u1ee7i ro b\u1ecb quy thu nh\u1eadp sang ti\u1ec1n l\u01b0\u01a1ng.<\/em><\/p>\n

B\u01b0\u1edbc 6:\u00a0<\/em><\/strong>T\u00e1ch t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/em><\/p>\n

B\u01b0\u1edbc 7:<\/em><\/strong>\u00a0Khai thu\u1ebf qua eTax Mobile. H\u1ed9 d\u01b0\u1edbi 50 t\u1ec9 th\u1ef1c hi\u1ec7n t\u1edd khai \u0111\u1ea7u ti\u00ean ng\u00e0y 30\/4\/2026.<\/em><\/p>\n

Anh Minh<\/strong><\/p>\n

————-<\/em><\/p>\n

Ch\u00ednh<\/em><\/strong> ph\u1ee7<\/em><\/strong> (Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>10-12<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

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(<\/em>40\/1.219<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

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