{"id":49380,"date":"2025-12-14T20:44:27","date_gmt":"2025-12-14T13:44:27","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49380"},"modified":"2025-12-14T20:44:27","modified_gmt":"2025-12-14T13:44:27","slug":"4-224-tranh-soc-chinh-sach-khi-ho-kinh-doanh-chuyen-sang-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-224-tranh-soc-chinh-sach-khi-ho-kinh-doanh-chuyen-sang-ke-khai-thue\/","title":{"rendered":"4.224. Tr\u00e1nh \u201cs\u1ed1c ch\u00ednh s\u00e1ch\u201d khi h\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf."},"content":{"rendered":"

Tr\u00e1nh \u201cs\u1ed1c ch\u00ednh s\u00e1ch\u201d khi h\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf.<\/strong><\/span><\/h4>\n

(D\u0110DN) – Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng n\u1ebfu \u00e1p d\u1ee5ng c\u1ee9ng nh\u1eafc theo doanh thu, kh\u00f4ng t\u00ednh \u0111\u1ebfn bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 thi\u1ebfu l\u1ed9 tr\u00ecnh h\u1ed7 tr\u1ee3, ch\u00ednh s\u00e1ch m\u1edbi c\u00f3 th\u1ec3 g\u00e2y \u201cs\u1ed1c\u201d cho c\u00e1c h\u1ed9 kinh doanh.<\/strong><\/p>\n

Ng\u00e0y 10\/12, t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 10, Qu\u1ed1c h\u1ed9i kh\u00f3a XV \u0111\u00e3 bi\u1ec3u quy\u1ebft th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i, trong \u0111\u00f3 n\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh l\u00ean m\u1ee9c 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. V\u1edbi m\u1ee9c n\u00e0y, d\u1ef1 ki\u1ebfn g\u1ea7n 90% t\u1ed5ng s\u1ed1 h\u1ed9 s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, t\u1eeb th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u00edt h\u1ed9 kinh doanh cho r\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t \u201cng\u01b0\u1ee1ng c\u1ee9ng\u201d theo doanh thu ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 bi\u00ean l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1. Nh\u1eefng ng\u00e0nh c\u00f3 doanh thu l\u1edbn nh\u01b0ng l\u1ee3i nhu\u1eadn m\u1ecfng nh\u01b0 b\u00e1n l\u1ebb t\u1ea1p h\u00f3a, ph\u00e2n ph\u1ed1i h\u00e0ng ti\u00eau d\u00f9ng, \u0103n u\u1ed1ng b\u00ecnh d\u00e2n\u2026 v\u1eabn ch\u1ecbu \u00e1p l\u1ef1c l\u1edbn h\u01a1n so v\u1edbi c\u00e1c ng\u00e0nh d\u1ecbch v\u1ee5 c\u00f3 t\u1ef7 su\u1ea5t sinh l\u1eddi cao. Do \u0111\u00f3, nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t c\u1ea7n nghi\u00ean c\u1ee9u c\u00e1ch ti\u1ebfp c\u1eadn linh ho\u1ea1t h\u01a1n, t\u00ednh to\u00e1n ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf g\u1eafn v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng.<\/p>\n

\"\"<\/p>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i \u0111\u1ec1 xu\u1ea5t n\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh l\u00ean m\u1ee9c 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m – \u1ea2nh: ITN<\/p>\n

T\u1eeb th\u1ef1c ti\u1ec5n kinh doanh, b\u00e0 Nguy\u1ec5n Th\u1ecb H\u01b0\u1eddng, Ch\u1ee7 c\u1eeda h\u00e0ng ph\u00e2n ph\u1ed1i h\u00e0ng ti\u00eau d\u00f9ng H\u01b0\u1eddng S\u01a1n t\u1ea1i H\u00e0 N\u1ed9i cho bi\u1ebft, d\u00f9 doanh thu m\u1ed7i n\u0103m l\u00ean t\u1edbi v\u00e0i t\u1ef7 \u0111\u1ed3ng nh\u01b0ng bi\u00ean l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf ch\u1ec9 kho\u1ea3ng 3\u20135%, do ph\u1ea3i g\u00e1nh nhi\u1ec1u chi ph\u00ed nh\u01b0 m\u1eb7t b\u1eb1ng, nh\u00e2n c\u00f4ng, v\u1eadn chuy\u1ec3n v\u00e0 hao h\u1ee5t h\u00e0ng h\u00f3a.<\/p>\n

\u201cNh\u00ecn doanh thu th\u00ec t\u01b0\u1edfng l\u1edbn, nh\u01b0ng ti\u1ec1n l\u00e3i kh\u00f4ng bao nhi\u00eau. N\u1ebfu ch\u1ec9 c\u0103n c\u1ee9 doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf th\u00ec nh\u1eefng ng\u00e0nh bu\u00f4n b\u00e1n h\u00e0ng thi\u1ebft y\u1ebfu nh\u01b0 ch\u00fang t\u00f4i ch\u1ecbu thi\u1ec7t h\u01a1n so v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 c\u00f3 t\u1ef7 su\u1ea5t sinh l\u1eddi cao\u201d, b\u00e0 H\u01b0\u1eddng chia s\u1ebb.<\/p>\n

Theo \u0111\u1ea1i di\u1ec7n n\u00e0y, ch\u00ednh s\u00e1ch thu\u1ebf c\u1ea7n c\u00f3 c\u00e1ch ti\u1ebfp c\u1eadn linh ho\u1ea1t h\u01a1n, g\u1eafn ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1, \u0111\u1ed3ng th\u1eddi trong giai \u0111o\u1ea1n \u0111\u1ea7u chuy\u1ec3n sang k\u00ea khai, c\u01a1 quan thu\u1ebf n\u00ean \u01b0u ti\u00ean h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 \u0111\u1ec3 h\u1ed9 kinh doanh c\u00f3 th\u1eddi gian l\u00e0m quen, thay v\u00ec x\u1eed ph\u1ea1t ngay khi x\u1ea3y ra sai s\u00f3t do ch\u01b0a n\u1eafm v\u1eefng quy tr\u00ecnh. C\u00e1c h\u1ed9 kinh doanh mong mu\u1ed1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 trong 1\u20132 n\u0103m \u0111\u1ea7u \u0111\u1ec3 c\u00f3 th\u1eddi gian l\u00e0m quen v\u1edbi vi\u1ec7c k\u00ea khai. N\u1ebfu x\u1ea3y ra sai s\u00f3t do thi\u1ebfu hi\u1ec3u bi\u1ebft ho\u1eb7c ch\u01b0a quen quy tr\u00ecnh, h\u1ecd k\u1ef3 v\u1ecdng s\u1ebd \u0111\u01b0\u1ee3c nh\u1eafc nh\u1edf, h\u01b0\u1edbng d\u1eabn thay v\u00ec x\u1eed ph\u1ea1t ngay.<\/p>\n

Theo 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, vi\u1ec7c chuy\u1ec3n h\u1ed9 kinh doanh sang c\u01a1 ch\u1ebf k\u00ea khai thu\u1ebf l\u00e0 xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu, nh\u01b0ng kh\u00f4ng th\u1ec3 l\u00e0m b\u1eb1ng m\u1ec7nh l\u1ec7nh h\u00e0nh ch\u00ednh.<\/p>\n

Theo \u00f4ng Thu\u1eadn, c\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh t\u1ed1i thi\u1ec3u t\u1eeb 12\u201318 th\u00e1ng \u0111\u1ec3 c\u1ea3 ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd th\u00edch \u1ee9ng. Th\u1ee7 t\u1ee5c k\u00ea khai ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a, s\u1ed1 h\u00f3a, v\u1edbi giao di\u1ec7n th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng, t\u01b0\u01a1ng t\u1ef1 c\u00e1c \u1ee9ng d\u1ee5ng ng\u00e2n h\u00e0ng hi\u1ec7n nay. N\u1ebfu quy tr\u00ecnh qu\u00e1 ph\u1ee9c t\u1ea1p, ch\u00ednh s\u00e1ch d\u00f9 \u0111\u00fang c\u0169ng kh\u00f3 \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, \u00f4ng nh\u1ea5n m\u1ea1nh vi\u1ec7c ph\u00e2n lo\u1ea1i h\u1ed9 kinh doanh theo quy m\u00f4 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t. H\u1ed9 r\u1ea5t nh\u1ecf n\u00ean \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kho\u00e1n t\u1ed1i gi\u1ea3n; h\u1ed9 nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n k\u00ea khai theo doanh thu v\u1edbi th\u1ee7 t\u1ee5c g\u1ecdn nh\u1eb9; c\u00f2n h\u1ed9 kinh doanh l\u1edbn c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u01b0\u1edbng, h\u1ed7 tr\u1ee3 t\u1eebng b\u01b0\u1edbc chu\u1ea9n h\u00f3a \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p.<\/p>\n

\u201cKh\u00f4ng th\u1ec3 \u00e1p m\u1ed9t c\u00f4ng th\u1ee9c cho t\u1ea5t c\u1ea3\u201d, \u00f4ng Thu\u1eadn l\u01b0u \u00fd.<\/strong><\/h5>\n

B\u00ean c\u1ea1nh \u0111\u00f3, ng\u00e0nh thu\u1ebf c\u1ea7n minh b\u1ea1ch c\u00e1ch \u1ea5n \u0111\u1ecbnh doanh thu, duy tr\u00ec \u0111\u1ed1i tho\u1ea1i \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 k\u1ecbp th\u1eddi th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc. V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u1ea7n khuy\u1ebfn kh\u00edch nh\u01b0ng kh\u00f4ng g\u00e2y \u00e1p l\u1ef1c, song song v\u1edbi vi\u1ec7c t\u0103ng c\u01b0\u1eddng \u0111\u00e0o t\u1ea1o, h\u1ed7 tr\u1ee3 \u0111\u1ec3 h\u1ed9 kinh doanh hi\u1ec3u \u0111\u00fang v\u00e0 l\u00e0m \u0111\u00fang. N\u1ebfu nh\u1eefng \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9, qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ebd di\u1ec5n ra \u00eam thu\u1eadn v\u00e0 t\u1ea1o n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a khu v\u1ef1c kinh t\u1ebf h\u1ed9.<\/p>\n

V\u1edbi m\u1ee9c m\u1edbi n\u00e0y, d\u1ef1 ki\u1ebfn g\u1ea7n 90% t\u1ed5ng s\u1ed1 h\u1ed9 s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf – \u1ea2nh: ITN<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, <\/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> c\u0169ng c\u1ea3nh b\u00e1o nguy c\u01a1 \u201cs\u1ed1c ch\u00ednh s\u00e1ch\u201d c\u00f2n \u0111\u1ebfn t\u1eeb c\u01a1 ch\u1ebf x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf.<\/em><\/h6>\n
Theo \u00f4ng \u0110\u1ee9c, m\u1ee9c ph\u1ea1t hi\u1ec7n nay \u0111ang qu\u00e1 cao so v\u1edbi quy m\u00f4 v\u00e0 thu nh\u1eadp c\u1ee7a h\u1ed9 kinh doanh, d\u1ec5 g\u00e2y s\u1ed1c t\u00e2m l\u00fd. M\u1ed9t l\u1ed7i ch\u1eadm k\u00ea khai hay sai s\u00f3t nh\u1ecf nh\u01b0ng b\u1ecb ph\u1ea1t v\u00e0i tri\u1ec7u \u0111\u1ed3ng c\u00f3 th\u1ec3 khi\u1ebfn ng\u01b0\u1eddi d\u00e2n n\u1ea3n l\u00f2ng, th\u1eadm ch\u00ed b\u1ecf kinh doanh. Trong giai \u0111o\u1ea1n \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i, c\u01a1 quan qu\u1ea3n l\u00fd n\u00ean \u01b0u ti\u00ean nh\u1eafc nh\u1edf, h\u01b0\u1edbng d\u1eabn, s\u1eeda sai, thay v\u00ec \u0111\u1eb7t n\u1eb7ng x\u1eed ph\u1ea1t \u0111\u1ec3 r\u0103n \u0111e.<\/em><\/h6>\n
\u0110\u1ed3ng th\u1eddi, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> c\u0169ng l\u01b0u \u00fd, n\u1ebfu ch\u00ednh s\u00e1ch kh\u00f4ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf h\u1ee3p l\u00fd, r\u1ea5t d\u1ec5 ph\u00e1t sinh h\u00e0nh vi \u201cl\u00e1ch lu\u1eadt\u201d, nh\u01b0 chia nh\u1ecf quy m\u00f4 h\u1ed9 kinh doanh cho c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh \u0111\u1ee9ng t\u00ean \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf th\u1ea5p.<\/em><\/h6>\n
\u201cCh\u00ednh s\u00e1ch ch\u1ec9 th\u1ef1c s\u1ef1 th\u00e0nh c\u00f4ng khi ng\u01b0\u1eddi d\u00e2n t\u1ef1 nguy\u1ec7n tu\u00e2n th\u1ee7 v\u00ec th\u1ea5y h\u1ee3p l\u00fd v\u00e0 c\u00f3 l\u1ee3i, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u00ecm c\u00e1ch \u0111\u1ed1i ph\u00f3\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/h6>\n

Y\u1ebfn Nhung<\/strong><\/p>\n

————-<\/em><\/p>\n

Di\u1ec5n<\/em><\/strong> \u0111\u00e0n Doanh nghi\u1ec7p<\/em><\/strong> (Ph\u00e1p<\/em><\/strong> lu\u1eadt<\/em><\/strong>) ng\u00e0y <\/em><\/strong>14-12<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/diendandoanhnghiep.vn\/tranh-soc-chinh-sach-khi-ho-kinh-doanh-chuyen-sang-ke-khai-thue-10167468.html<\/em><\/a><\/p>\n

(<\/em>199\/1.001<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Tr\u00e1nh \u201cs\u1ed1c ch\u00ednh s\u00e1ch\u201d khi h\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf. (D\u0110DN) – Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng n\u1ebfu \u00e1p d\u1ee5ng c\u1ee9ng nh\u1eafc theo doanh thu, kh\u00f4ng t\u00ednh \u0111\u1ebfn bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 thi\u1ebfu l\u1ed9 tr\u00ecnh h\u1ed7 tr\u1ee3, ch\u00ednh s\u00e1ch m\u1edbi c\u00f3 th\u1ec3 g\u00e2y \u201cs\u1ed1c\u201d cho c\u00e1c h\u1ed9 kinh doanh. Ng\u00e0y 10\/12, t\u1ea1i […]<\/p>\n","protected":false},"author":2,"featured_media":49381,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.224. Tr\u00e1nh \u201cs\u1ed1c ch\u00ednh s\u00e1ch\u201d khi h\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf. - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/?p=49380\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.224. Tr\u00e1nh \u201cs\u1ed1c ch\u00ednh s\u00e1ch\u201d khi h\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Tr\u00e1nh \u201cs\u1ed1c ch\u00ednh s\u00e1ch\u201d khi h\u1ed9 kinh doanh chuy\u1ec3n sang k\u00ea khai thu\u1ebf. (D\u0110DN) – Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng n\u1ebfu \u00e1p d\u1ee5ng c\u1ee9ng nh\u1eafc theo doanh thu, kh\u00f4ng t\u00ednh \u0111\u1ebfn bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 thi\u1ebfu l\u1ed9 tr\u00ecnh h\u1ed7 tr\u1ee3, ch\u00ednh s\u00e1ch m\u1edbi c\u00f3 th\u1ec3 g\u00e2y \u201cs\u1ed1c\u201d cho c\u00e1c h\u1ed9 kinh doanh. 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