{"id":49449,"date":"2025-12-31T18:16:04","date_gmt":"2025-12-31T11:16:04","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49449"},"modified":"2025-12-31T18:16:04","modified_gmt":"2025-12-31T11:16:04","slug":"4-235-ke-bien-tai-san-nguoi-nha-khi-ho-kinh-doanh-khong-du-tien-nop-phat-hieu-sao-cho-dung","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-235-ke-bien-tai-san-nguoi-nha-khi-ho-kinh-doanh-khong-du-tien-nop-phat-hieu-sao-cho-dung\/","title":{"rendered":"4.235. K\u00ea bi\u00ean t\u00e0i s\u1ea3n ng\u01b0\u1eddi nh\u00e0 khi h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t: Hi\u1ec3u sao cho \u0111\u00fang?"},"content":{"rendered":"

K\u00ea bi\u00ean t\u00e0i s\u1ea3n ng\u01b0\u1eddi nh\u00e0 khi h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t: Hi\u1ec3u sao cho \u0111\u00fang?<\/strong><\/span><\/h4>\n

(VNF) – Nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u ch\u01b0a \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 296\/2025, khi cho r\u1eb1ng ng\u01b0\u1eddi nh\u00e0 s\u1ebd b\u1ecb truy thu t\u00e0i s\u1ea3n n\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n

Hi\u1ec3u \u0111\u00fang v\u1ec1 “k\u00ea bi\u00ean t\u00e0i s\u1ea3n th\u00e0nh vi\u00ean n\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t h\u00e0nh ch\u00ednh”<\/strong><\/h5>\n

Ngh\u1ecb \u0111\u1ecbnh 296\/2025 quy \u0111\u1ecbnh v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/1\/2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 166\/2013, c\u00f3 nhi\u1ec1u n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd.<\/p>\n

D\u01b0 lu\u1eadn \u0111ang r\u1ea5t quan t\u00e2m \u0111\u1ebfn m\u1ed9t n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0: khi t\u00e0i s\u1ea3n chung c\u1ee7a\u00a0h\u1ed9 kinh doanh<\/a>\u00a0kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb ti\u1ec1n, k\u00ea bi\u00ean t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean ri\u00eang l\u1ebb trong h\u1ed9.<\/p>\n

Vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 296 cho ph\u00e9p k\u00ea bi\u00ean t\u00e0i s\u1ea3n c\u1ee7a th\u00e0nh vi\u00ean h\u1ed9 kinh doanh khi kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t l\u00e0m d\u1ea5y l\u00ean tranh lu\u1eadn v\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a h\u1ed9 kinh doanh v\u00e0 nguy c\u01a1 \u0111\u1ea9y r\u1ee7i ro ph\u00e1p lu\u1eadt sang c\u1ea3 gia \u0111\u00ecnh.<\/p>\n

Hi\u1ec7n tr\u00ean nhi\u1ec1u di\u1ec5n \u0111\u00e0n m\u1ea1ng x\u00e3 h\u1ed9i, nhi\u1ec1u ng\u01b0\u1eddi \u0111ang hi\u1ec3u r\u1eb1ng, n\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 t\u00e0i s\u1ea3n \u0111\u1ec3 kh\u1ea5u tr\u1eeb th\u00ec s\u1ebd truy thu \u0111\u1ebfn ng\u01b0\u1eddi nh\u00e0, nh\u01b0 v\u1eady l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, b\u1edfi d\u00f9 l\u00e0 ng\u01b0\u1eddi nh\u00e0 nh\u01b0ng kh\u00f4ng tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9 kinh doanh th\u00ec kh\u00f4ng th\u1ec3 y\u00eau c\u1ea7u li\u00ean \u0111\u1edbi tr\u00e1ch nhi\u1ec7m t\u00e0i s\u1ea3n\u2026<\/p>\n

Nh\u01b0ng quan \u0111i\u1ec3m tr\u00ean l\u00e0 ch\u01b0a ch\u00ednh x\u00e1c, ch\u01b0a \u0111\u00fang v\u1edbi tinh th\u1ea7n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 296.<\/p>\n

Theo c\u00e1c chuy\u00ean gia, Ngh\u1ecb \u0111\u1ecbnh 296 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u1ed9t ph\u00e1, s\u1ebd g\u1ee1 b\u1ecf c\u00e1c “n\u00fat th\u1eaft” trong c\u00f4ng t\u00e1c c\u01b0\u1ee1ng ch\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u00e2n v\u0103n v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh m\u1edbi cho ph\u00e9p \u00e1p d\u1ee5ng linh ho\u1ea1t v\u00e0 \u0111\u1ed3ng th\u1eddi c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf, thay v\u00ec ph\u1ea3i tu\u00e2n theo th\u1ee9 t\u1ef1 b\u1ea5t di b\u1ea5t d\u1ecbch trong quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

\u1ede Ngh\u1ecb \u0111\u1ecbnh 166, c\u01a1 quan th\u1ef1c thi ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t th\u1ee9 t\u1ef1 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf: kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng, thu nh\u1eadp, ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n tr\u01b0\u1edbc; n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c m\u1edbi k\u00ea bi\u00ean t\u00e0i s\u1ea3n, r\u1ed3i m\u1edbi \u0111\u1ebfn c\u00e1c bi\u1ec7n ph\u00e1p kh\u00e1c. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 v\u00f4 t\u00ecnh t\u1ea1o k\u1ebd h\u1edf cho ng\u01b0\u1eddi vi ph\u1ea1m t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n trong th\u1eddi gian ch\u1edd \u0111\u1ee3i.<\/p>\n

\"\"<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 296 \u0111\u00e3 x\u00f3a b\u1ecf r\u00e0o c\u1ea3n n\u00e0y. K\u1ec3 t\u1eeb n\u0103m 2026, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng m\u1ed9t ho\u1eb7c nhi\u1ec1u bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf c\u00f9ng l\u00fac, n\u1ebfu x\u00e9t th\u1ea5y vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t bi\u1ec7n ph\u00e1p l\u00e0 kh\u00f4ng \u0111\u1ee7.<\/p>\n

Quy \u0111\u1ecbnh m\u1edbi thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc: \u01afu ti\u00ean c\u01b0\u1ee1ng ch\u1ebf t\u00e0i s\u1ea3n chung tr\u01b0\u1edbc, n\u1ebfu thi\u1ebfu th\u00ec c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ebfn t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean. \u0110i\u1ec1u n\u00e0y kh\u1eb3ng \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean \u0111\u1ed1i v\u1edbi sai ph\u1ea1m chung.<\/p>\n

Kh\u00f4ng ph\u1ea3i ai trong h\u1ed9 gia \u0111\u00ecnh c\u0169ng b\u1ecb k\u00ea bi\u00ean t\u00e0i s\u1ea3n \u0111\u1ec3 c\u01b0\u1ee1ng ch\u1ebf x\u1eed ph\u1ea1t<\/strong><\/h5>\n

Theo c\u00e1c lu\u1eadt s\u01b0, kh\u00f4ng ph\u1ea3i m\u1ecdi t\u00e0i s\u1ea3n trong h\u1ed9 gia \u0111\u00ecnh hay h\u1ed9 kinh doanh \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb kh\u1ea5u tr\u1eeb, k\u00ea bi\u00ean khi ph\u00e1t sinh vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 ch\u1ec9 nh\u1eefng th\u00e0nh vi\u00ean c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u1edbi thu\u1ed9c di\u1ec7n b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf.<\/p>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n Ng\u1ecdc H\u00f9ng, Tr\u01b0\u1edfng v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 K\u1ebft n\u1ed1i, \u0110o\u00e0n lu\u1eadt s\u01b0 TP.H\u00e0 N\u1ed9i, cho hay, Ngh\u1ecb \u0111\u1ecbnh 296 quy \u0111\u1ecbnh v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u00f3i chung, t\u1ee9c l\u00e0 g\u1ed3m c\u1ea3 vi ph\u1ea1m c\u1ee7a h\u1ed9 kinh doanh v\u00e0 h\u1ed9 gia \u0111\u00ecnh. Tuy nhi\u00ean, c\u1ea7n ph\u00e2n \u0111\u1ecbnh s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa 2 ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 296 quy \u0111\u1ecbnh, g\u1ed3m h\u1ed9 kinh doanh v\u00e0 h\u1ed9 gia \u0111\u00ecnh.<\/p>\n

\u00d4ng H\u00f9ng cho bi\u1ebft ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n ch\u1ec9 \u0111\u1eb7t ra v\u1edbi th\u00e0nh vi\u00ean h\u1ed9 kinh doanh – nh\u1eefng ng\u01b0\u1eddi tham gia \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh. Ng\u01b0\u1eddi kh\u00e1c d\u00f9 l\u00e0 th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh, nh\u01b0ng n\u1ebfu kh\u00f4ng tham gia \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp th\u00ec kh\u00f4ng \u1ea3nh h\u01b0\u1edfng g\u00ec. V\u00ec v\u1eady, vi\u1ec7c n\u00f3i r\u1eb1ng l\u1ea5y t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi nh\u00e0 \u0111\u1ec3 “b\u00f9” v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9 kinh doanh l\u00e0 ch\u01b0a \u0111\u00fang.<\/p>\n

Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 t\u00e0i s\u1ea3n chung kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n, k\u00ea bi\u00ean t\u00e0i s\u1ea3n, tr\u1ea3 chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng c\u01b0\u1ee1ng ch\u1ebf th\u00ec ph\u1ea3i d\u00f9ng \u0111\u1ebfn t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh.<\/p>\n

Theo \u00f4ng H\u00f9ng, nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb v\u00e0o t\u00e0i s\u1ea3n ri\u00eang khi t\u00e0i s\u1ea3n chung kh\u00f4ng \u0111\u1ee7 l\u00e0 ph\u00f9 h\u1ee3p. Nh\u01b0ng c\u1ea7n ph\u00e2n bi\u1ec7t khi \u00e1p d\u1ee5ng, kh\u00f4ng n\u00ean nh\u1ea7m l\u1eabn n\u1eefa h\u1ed9 kinh doanh v\u00e0 h\u1ed9 gia \u0111\u00ecnh.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, lu\u1eadt s\u01b0 Ph\u1ea1m Thanh H\u1eefu (C\u00f4ng ty Lu\u1eadt TNHH Nguy\u00ean Lu\u1eadt & C\u1ed9ng s\u1ef1), cho r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc h\u1ed9 kinh doanh ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9. Vi\u1ec7c “kh\u1ea5u tr\u1eeb ti\u1ec1n, k\u00ea bi\u00ean t\u00e0i s\u1ea3n c\u1ee7a th\u00e0nh vi\u00ean h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng ph\u1ea1t” \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 n\u1ebfu c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh, ng\u01b0\u1eddi ch\u1ed3ng \u0111\u1ee9ng t\u00ean l\u00e0m ch\u1ee7 h\u1ed9 kinh doanh. N\u1ebfu t\u00e0i s\u1ea3n chung c\u1ee7a h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 n\u1ed9p ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do l\u1ed7i m\u00e0 h\u1ed9 kinh doanh g\u00e2y ra th\u00ec c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd kh\u1ea5u tr\u1eeb ti\u1ec1n, k\u00ea bi\u00ean t\u00e0i s\u1ea3n c\u1ee7a ch\u1ed3ng, v\u1ee3, c\u00e1c con \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y.<\/p>\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>, kh\u1eb3ng \u0111\u1ecbnh hai \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n, k\u00ea bi\u00ean t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean trong h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c.<\/em><\/h6>\n
\u0110i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t, ch\u1ec9 nh\u1eefng ng\u01b0\u1eddi l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c t\u1ed5 h\u1ee3p t\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi thu\u1ed9c di\u1ec7n ch\u1ecbu s\u1ef1 r\u00e0ng bu\u1ed9c v\u1ec1 tr\u00e1ch nhi\u1ec7m. Vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb ti\u1ec1n, k\u00ea bi\u00ean t\u00e0i s\u1ea3n kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o kh\u00e1i ni\u1ec7m th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh theo ngh\u0129a chung, nh\u01b0 \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u \u0111i\u1ec7n t\u1eed m\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt x\u00e1c \u0111\u1ecbnh r\u00f5 h\u1ed9 gia \u0111\u00ecnh l\u00e0 ch\u1ee7 th\u1ec3 c\u1ee7a quan h\u1ec7 ph\u00e1p lu\u1eadt c\u1ee5 th\u1ec3.<\/em><\/h6>\n
Song th\u1ef1c t\u1ebf hi\u1ec7n nay, h\u1ed9 gia \u0111\u00ecnh h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f2n l\u00e0 ch\u1ee7 th\u1ec3 c\u1ee7a ph\u1ea7n l\u1edbn quan h\u1ec7 ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ti\u1ec1n b\u1ea1c.<\/em><\/h6>\n
\u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c ch\u1ec9 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi trong c\u00e1c quan h\u1ec7 li\u00ean quan \u0111\u1ebfn ti\u1ec1n b\u1ea1c n\u1ebfu c\u00f9ng k\u00fd k\u1ebft ho\u1eb7c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c k\u00fd k\u1ebft c\u00e1c giao d\u1ecbch, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn, cam k\u1ebft.<\/em><\/h6>\n

Trao \u0111\u1ed5i v\u1ec1 quy \u0111\u1ecbnh n\u00e0y, \u00f4ng Nguy\u1ec5n Ng\u1ecdc T\u1ecbnh, Ph\u00f3 Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n v\u00e0 \u0110\u1ea1i l\u00fd thu\u1ebf TPHCM, cho bi\u1ebft, vi\u1ec7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n ri\u00eang kh\u00f4ng \u0111\u01a1n gi\u1ea3n b\u1edfi t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng (theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 v\u00e0 Lu\u1eadt H\u00f4n nh\u00e2n Gia \u0111\u00ecnh).<\/p>\n

N\u1ebfu v\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng \u0111\u1ed3ng \u00fd x\u1eed l\u00fd (b\u00e1n \u0111\u1ea5u gi\u00e1) ph\u1ea7n t\u00e0i s\u1ea3n chung \u0111\u1ec3 n\u1ed9p ph\u1ea1t, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ch\u01b0a th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/p>\n

Theo \u00f4ng T\u1ecbnh, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 th\u1ec3 mang t\u00ednh r\u0103n \u0111e, nh\u01b0ng vi\u1ec7c th\u1ef1c thi tr\u00ean th\u1ef1c t\u1ebf s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n

\u0110\u00f3 l\u00e0 do h\u1ed9 kinh doanh kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang nh\u01b0 doanh nghi\u1ec7p. Tr\u01b0\u1edbc \u0111\u00e2y, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd kh\u00f4ng y\u00eau c\u1ea7u h\u1ed9 kinh doanh ph\u1ea3i c\u00f3 t\u00e0i kho\u1ea3n ri\u00eang, nhi\u1ec1u h\u1ed9 v\u1eabn thu ti\u1ec1n m\u1eb7t ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n. \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 phong t\u1ecfa t\u00e0i kho\u1ea3n ph\u1ee5c v\u1ee5 c\u01b0\u1ee1ng ch\u1ebf tr\u1edf n\u00ean r\u1ea5t ph\u1ee9c t\u1ea1p.<\/p>\n

\u00d4ng T\u1ecbnh ki\u1ebfn ngh\u1ecb, tr\u00ecnh t\u1ef1 x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p c\u01b0\u1ee1ng ch\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc. Th\u1ee9 nh\u1ea5t, n\u1ebfu h\u1ed9 kinh doanh c\u00f3 m\u1edf t\u00e0i kho\u1ea3n kinh doanh ri\u00eang th\u00ec th\u1ef1c hi\u1ec7n phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a h\u1ed9. Th\u1ee9 hai, n\u1ebfu h\u1ed9 kinh doanh h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n chung t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec ti\u1ebfn h\u00e0nh thanh l\u00fd t\u00e0i s\u1ea3n n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh. Th\u1ee9 ba, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, c\u00f3 th\u1ec3 phong t\u1ecfa t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 h\u1ed9 ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean trong h\u1ed9. Ri\u00eang c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh kh\u00f4ng tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 kh\u1ea5u tr\u1eeb ti\u1ec1n c\u1ee7a h\u1ecd.<\/p>\n

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

————-<\/em><\/p>\n

Vietnam Finance (T\u00e0i ch\u00ednh) ng\u00e0y 31-12-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/vietnamfinance.vn\/ke-bien-tai-san-nguoi-nha-khi-ho-kinh-doanh-khong-du-tien-nop-phat-hieu-sao-cho-dung-d138092.html<\/a><\/em><\/p>\n

(222\/1.552)<\/em>","protected":false},"excerpt":{"rendered":"

K\u00ea bi\u00ean t\u00e0i s\u1ea3n ng\u01b0\u1eddi nh\u00e0 khi h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t: Hi\u1ec3u sao cho \u0111\u00fang? (VNF) – Nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u ch\u01b0a \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 296\/2025, khi cho r\u1eb1ng ng\u01b0\u1eddi nh\u00e0 s\u1ebd b\u1ecb truy thu t\u00e0i s\u1ea3n n\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t h\u00e0nh ch\u00ednh. […]<\/p>\n","protected":false},"author":2,"featured_media":49450,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.235. 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(VNF) – Nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u ch\u01b0a \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 296\/2025, khi cho r\u1eb1ng ng\u01b0\u1eddi nh\u00e0 s\u1ebd b\u1ecb truy thu t\u00e0i s\u1ea3n n\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ee7 ti\u1ec1n n\u1ed9p ph\u1ea1t h\u00e0nh ch\u00ednh. 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