{"id":49623,"date":"2026-03-01T17:01:48","date_gmt":"2026-03-01T10:01:48","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49623"},"modified":"2026-03-01T17:01:48","modified_gmt":"2026-03-01T10:01:48","slug":"4-251-tai-khoan-ngan-hang-phai-chinh-chu-ho-kinh-doanh-het-cua-giau-doanh-thu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-251-tai-khoan-ngan-hang-phai-chinh-chu-ho-kinh-doanh-het-cua-giau-doanh-thu\/","title":{"rendered":"4.251. T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ph\u1ea3i ch\u00ednh ch\u1ee7, h\u1ed9 kinh doanh ‘h\u1ebft c\u1eeda’ gi\u1ea5u doanh thu."},"content":{"rendered":"

T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ph\u1ea3i ch\u00ednh ch\u1ee7, h\u1ed9 kinh doanh ‘h\u1ebft c\u1eeda’ gi\u1ea5u doanh thu.<\/strong><\/span><\/h4>\n

(TT) \u2013 T\u1eeb ng\u00e0y 1-3, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 s\u1ed1 25\/2025 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\"\"<\/p>\n

H\u1ed9 kinh doanh ph\u1ea3i t\u00e1ch b\u1ea1ch t\u00e0i kho\u1ea3n kinh doanh ri\u00eang v\u1edbi t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n chi ti\u00eau th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb ng\u00e0y 1-3. Trong \u1ea3nh: mua b\u00e1n t\u1ea1i ch\u1ee3 B\u1ebfn Th\u00e0nh – \u1ea2nh: Q.\u0110<\/em><\/p>\n

H\u1ed9 kinh doanh\u00a0c\u0169ng kh\u00f4ng th\u1ec3 nh\u1eadn ti\u1ec1n mua b\u00e1n h\u00e0ng h\u00f3a qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n, ng\u01b0\u1eddi th\u00e2n nh\u01b0 tr\u01b0\u1edbc.<\/p>\n

Kh\u00f4ng th\u1ec3 l\u1eabn l\u1ed9n chi ti\u00eau c\u00e1 nh\u00e2n v\u00e0 kinh doanh<\/strong><\/h5>\n

Nh\u01b0 v\u1eady k\u1ec3 t\u1eeb ng\u00e0y 1-3, h\u1ed9 kinh doanh kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch. To\u00e0n b\u1ed9 d\u00f2ng ti\u1ec1n thu – chi ph\u1ea3i th\u1ef1c hi\u1ec7n qua t\u00e0i kho\u1ea3n \u0111\u1ee9ng t\u00ean h\u1ed9 kinh doanh.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf th\u1eddi gian qua, nhi\u1ec1u h\u1ed9 kinh doanh \u0111\u00f3ng theo thu\u1ebf kho\u00e1n n\u00ean r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi th\u00e2n \u0111\u1ec3 giao d\u1ecbch. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1eed d\u1ee5ng chung m\u1ed9t t\u00e0i kho\u1ea3n\u00a0ng\u00e2n h\u00e0ng<\/a>\u00a0cho t\u1ea5t c\u1ea3 ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch, do v\u1eady kh\u00f4ng th\u1ec3 t\u00e1ch b\u1ea1ch d\u00f2ng ti\u1ec1n b\u00e1n h\u00e0ng v\u00e0 chi ti\u00eau gia \u0111\u00ecnh, c\u00e1 nh\u00e2n…<\/p>\n

V\u1edbi quy \u0111\u1ecbnh m\u1edbi n\u00e0y, h\u1ed9 kinh doanh b\u1eaft bu\u1ed9c ph\u1ea3i t\u00e1ch b\u1ea1ch d\u00f2ng ti\u1ec1n kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n c\u00e1 nh\u00e2n \u0111\u1ec3 minh b\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 d\u1ec5 d\u00e0ng theo d\u00f5i doanh thu.<\/p>\n

Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb, \u00f4ng Ph\u1ea1m Anh Tu\u1ea5n, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Thanh to\u00e1n (Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/a>), cho bi\u1ebft quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh r\u00f5 r\u00e0ng, minh b\u1ea1ch trong giao d\u1ecbch. \u0110\u1ed3ng th\u1eddi \u0111\u00e2y c\u0169ng l\u00e0 gi\u1ea3i ph\u00e1p g\u00f3p ph\u1ea7n ng\u0103n ng\u1eeba t\u00ecnh tr\u1ea1ng l\u1eeba \u0111\u1ea3o, chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf nhi\u1ec1u ch\u1ee7 t\u00e0i kho\u1ea3n t\u1eeb c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng bi\u1ec7t danh cho t\u00e0i kho\u1ea3n, r\u1ea5t d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn”, \u00f4ng Tu\u1ea5n n\u00f3i.<\/p>\n

\u00d4ng Tu\u1ea5n c\u0169ng kh\u1eb3ng \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n ph\u1ea3i \u0111\u00fang v\u1edbi t\u00ean ch\u00ednh ch\u1ee7 kh\u00f4ng li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh. \u0110\u00e2y l\u00e0 hai n\u1ed9i dung ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/p>\n

“Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n ph\u1ea3i \u0111\u00fang v\u1edbi t\u00ean ng\u01b0\u1eddi m\u1edf; v\u1edbi t\u1ed5 ch\u1ee9c th\u00ec \u0111\u00fang theo t\u00ean tr\u00ean\u00a0gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/a>\u00a0\u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh. C\u00f2n vi\u1ec7c kinh doanh, ng\u01b0\u1eddi kinh doanh nh\u1eadn ti\u1ec1n m\u1eb7t hay chuy\u1ec3n kho\u1ea3n th\u00ec \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh”, \u00f4ng Tu\u1ea5n gi\u1ea3i th\u00edch th\u00eam.<\/p>\n

H\u1ed9 kinh doanh bu\u1ed9c ph\u1ea3i thay \u0111\u1ed5i, d\u00f9 nhi\u1ec1u b\u1ee1 ng\u1ee1<\/strong><\/h5>\n

Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb, b\u00e0 Nguy\u1ec5n Th\u1ecb Th\u00fay H\u1eb1ng, h\u1ed9 kinh doanh ph\u01b0\u1eddng C\u00e1t L\u00e1i (TP.HCM), cho bi\u1ebft tr\u01b0\u1edbc \u0111\u00e2y \u0111a s\u1ed1 ti\u1ec3u th\u01b0\u01a1ng, h\u1ed9 kinh doanh th\u01b0\u1eddng s\u1eed d\u1ee5ng chung t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n cho ho\u1ea1t \u0111\u1ed9ng bu\u00f4n b\u00e1n, thu chi, nh\u01b0ng quy \u0111\u1ecbnh m\u1edbi hi\u1ec7n nay ph\u1ea3i m\u1edf\u00a0t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/a>\u00a0ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng bu\u00f4n b\u00e1n, \u0111i\u1ec1u n\u00e0y khi\u1ebfn ng\u01b0\u1eddi kinh doanh ph\u1ea3i thay \u0111\u1ed5i, th\u00eam vi\u1ec7c ph\u1ea3i l\u00e0m.<\/p>\n

Tuy v\u1eady, vi\u1ec7c thay \u0111\u1ed5i n\u00e0y l\u00e0 h\u1ee3p l\u00fd, c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u00e0m minh b\u1ea1ch d\u00f2ng ti\u1ec1n, ti\u1ec7n cho vi\u1ec7c qu\u1ea3n l\u00fd thu chi, sao k\u00ea khi c\u1ea7n \u0111\u1ec3 \u0111\u00f3ng thu\u1ebf, d\u1ec5 cung c\u1ea5p \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb khi c\u01a1 quan ch\u1ee9c n\u0103ng thanh tra, ki\u1ec3m tra.<\/p>\n

“C\u00e1 nh\u00e2n t\u00f4i \u0111\u00e3 d\u1ec5 d\u00e0ng m\u1edf ri\u00eang t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 cho\u00a0ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a>\u00a0t\u1eeb nhi\u1ec1u th\u00e1ng qua v\u00e0 th\u1ea5y vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, thu chi \u0111\u01b0\u1ee3c t\u1ed1t h\u01a1n, r\u00f5 r\u00e0ng h\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi c\u1ee7a Nh\u00e0 n\u01b0\u1edbc”, b\u00e0 H\u1eb1ng nh\u1ea5n m\u1ea1nh.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, b\u00e0 Tr\u1ecbnh B\u00edch H\u01b0\u1eddng, ti\u1ec3u th\u01b0\u01a1ng t\u1ea1i ph\u01b0\u1eddng G\u00f2 V\u1ea5p (TP.HCM), cho r\u1eb1ng vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 t\u1ed1t, l\u00e0 c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh.<\/p>\n

Tuy v\u1eady b\u00e0 H\u01b0\u1eddng cho r\u1eb1ng quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf \u0111\u00fang theo t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00f3 th\u1ec3 s\u1ebd ph\u00e1t sinh nh\u1eefng v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u0103n cho h\u1ed9 kinh doanh ho\u1eb7c ti\u1ec3u th\u01b0\u01a1ng.<\/p>\n

V\u00ed d\u1ee5 h\u1ed9 kinh doanh tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh b\u1eb1ng t\u00ean m\u1ed9t ng\u01b0\u1eddi nh\u01b0ng gi\u1edd ng\u01b0\u1eddi \u0111\u00f3 \u0111\u00e3 ch\u1ebft ho\u1eb7c kh\u00f4ng c\u00f3 m\u1eb7t t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, \u0111i n\u01b0\u1edbc ngo\u00e0i, th\u00ec vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n d\u01b0\u1edbi t\u00ean ng\u01b0\u1eddi \u0111\u00f3 ph\u1ea3i l\u00e0m sao, ng\u00e2n h\u00e0ng c\u00f3 linh \u0111\u1ed9ng h\u1ed7 tr\u1ee3 kh\u00f4ng.<\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng m\u1edf \u0111\u01b0\u1ee3c t\u00e0i kho\u1ea3n c\u00f9ng t\u00ean, c\u00f9ng th\u00f4ng tin v\u1edbi ng\u01b0\u1eddi \u0111\u0103ng k\u00fd kinh doanh th\u00ec c\u00f3 b\u1eaft bu\u1ed9c h\u1ed9 kinh doanh ph\u1ea3i thay \u0111\u1ed5i l\u1ea1i th\u00f4ng tin ng\u01b0\u1eddi \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 m\u1edf t\u00e0i kho\u1ea3n cho th\u1ecfa quy \u0111\u1ecbnh n\u00e0y hay kh\u00f4ng.<\/p>\n

N\u1ebfu ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean \u0111\u0103ng k\u00fd kinh doanh, t\u00ean t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp kinh doanh l\u00e0 hai ng\u01b0\u1eddi kh\u00e1c nhau th\u00ec h\u1ed9 kinh doanh c\u00f3 vi ph\u1ea1m kh\u00f4ng. Ch\u00fang t\u00f4i c\u1ea7n th\u00eam c\u00e1c gi\u1ea3i \u0111\u00e1p v\u00e0 h\u01b0\u1edbng d\u1eabn”, b\u00e0 H\u01b0\u1eddng n\u00f3i.<\/p>\n

Theo ghi nh\u1eadn, nhi\u1ec1u h\u1ed9 kinh doanh kh\u00e1c c\u0169ng g\u1eb7p v\u01b0\u1edbng m\u1eafc. M\u1ed9t ti\u1ec3u th\u01b0\u01a1ng t\u1ea1i ch\u1ee3 B\u1ebfn Th\u00e0nh cho bi\u1ebft hi\u1ec7n nay kh\u00f4ng \u00edt h\u1ed9 kinh doanh ch\u1ec9 \u0111\u1ee9ng t\u00ean m\u1ed9t s\u1ea1p nh\u01b0ng thu\u00ea th\u00eam c\u00e1c s\u1ea1p li\u1ec1n k\u1ec1 \u0111\u1ec3 m\u1edf r\u1ed9ng m\u1eb7t b\u1eb1ng bu\u00f4n b\u00e1n.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y khi \u00e1p d\u1ee5ng thu\u1ebf kho\u00e1n, vi\u1ec7c n\u1ed9p thu\u1ebf t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n. Tuy nhi\u00ean v\u1edbi y\u00eau c\u1ea7u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00ec nhi\u1ec1u h\u1ed9 kinh doanh thu\u00ea l\u1ea1i s\u1ea1p l\u00fang t\u00fang kh\u00f4ng bi\u1ebft th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o.<\/p>\n

V\u00ec nhi\u1ec1u ch\u1ee7 s\u1ea1p cho thu\u00ea \u0111\u00e3 l\u1edbn tu\u1ed5i, kh\u00f4ng r\u00e0nh c\u00f4ng ngh\u1ec7, c\u00f3 ch\u1ee7 s\u1ea1p c\u00f2n kh\u00f4ng h\u1ed7 tr\u1ee3 v\u1ec1 th\u1ee7 t\u1ee5c, gi\u1ea5y t\u1edd. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ecd h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi thu\u00ea m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ch\u00ednh ch\u1ee7 th\u00ec sau \u0111\u00f3 c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n l\u1ea1i cho ng\u01b0\u1eddi thu\u00ea s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c kh\u00f4ng?<\/p>\n

T\u1ea1i H\u00e0 N\u1ed9i, ghi nh\u1eadn c\u1ee7a Tu\u1ed5i Tr\u1ebb cho th\u1ea5y d\u00f9 th\u1eddi \u0111i\u1ec3m 1-3 \u0111\u00e3 c\u1eadn k\u1ec1, nh\u01b0ng \u0111\u1ebfn ng\u00e0y 27-2, nhi\u1ec1u ch\u1ee7 h\u1ed9 kinh doanh cho bi\u1ebft v\u1eabn ch\u01b0a chuy\u1ec3n \u0111\u1ed5i t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n theo \u0111\u00fang t\u00ean h\u1ed9 kinh doanh ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n

B\u00e0 \u0110\u1ed7 Th\u1ecb M.H., ch\u1ee7 qu\u00e1n c\u00e0 ph\u00ea CF MUAHA (H\u00e0 \u0110\u00f4ng, H\u00e0 N\u1ed9i), cho bi\u1ebft t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay b\u00e0 v\u1eabn nh\u1eadn ti\u1ec1n b\u00e1n h\u00e0ng qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n. Hi\u1ec7n b\u00e0 c\u00f3 2 t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n kh\u1edbp \u0111\u00fang v\u1edbi t\u00ean h\u1ed9 kinh doanh “CF MUAHA” theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, b\u00e0 cho hay \u0111\u1ea7u tu\u1ea7n t\u1edbi s\u1ebd ph\u1ea3i ra ng\u00e2n h\u00e0ng \u0111\u1ec3 m\u1edf t\u00e0i kho\u1ea3n m\u1edbi.<\/p>\n

Vi\u1ec7c th\u1ed1ng nh\u1ea5t t\u00ean t\u00e0i kho\u1ea3n v\u1edbi t\u00ean ch\u1ee7 h\u1ed9 \u0111\u0103ng k\u00fd kinh doanh ph\u1ee5c v\u1ee5 ti\u1ec3u th\u01b0\u01a1ng k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u1ec7n l\u1ee3i h\u01a1n. Trong \u1ea3nh: ti\u1ec3u th\u01b0\u01a1ng t\u1ea1i ch\u1ee3 B\u00ecnh T\u00e2y – \u1ea2nh: H\u1eeeU H\u1ea0NH<\/p>\n

\u0110\u1ed1i di\u1ec7n r\u1ee7i ro khi nh\u1eadn ti\u1ec1n h\u00e0ng qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n<\/strong><\/h5>\n

Theo c\u00e1c chuy\u00ean gia, hi\u1ec7n nhi\u1ec1u ng\u01b0\u1eddi kinh doanh d\u00f9 c\u00f3 doanh thu kh\u00e1 l\u1edbn nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng kh\u00f4ng ch\u1ecbu m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n ri\u00eang v\u00ec ngh\u0129 r\u1eb1ng ng\u00e0nh thu\u1ebf s\u1ebd kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c.<\/p>\n

Tuy nhi\u00ean n\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng tu\u00e2n th\u1ee7 th\u00ec t\u1edbi \u0111\u00e2y s\u1ebd g\u1eb7p r\u1ee7i ro v\u00ec ng\u00e0nh thu\u1ebf \u0111\u00e3 t\u0103ng c\u01b0\u1eddng k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ec3 ki\u1ec3m so\u00e1t doanh thu th\u1ef1c t\u1ebf.<\/p>\n

\u1ede g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd, \u00f4ng<\/em> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>, \u0110o\u00e0n lu\u1eadt s\u01b0 H\u00e0 N\u1ed9i, khuy\u1ebfn c\u00e1o c\u00e1c h\u1ed9 kinh doanh n\u1ebfu ch\u01b0a m\u1edf t\u00e0i kho\u1ea3n ri\u00eang t\u00e1ch b\u1ea1ch v\u1edbi t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n th\u00ec n\u00ean th\u1ef1c hi\u1ec7n ngay. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 m\u1edf r\u1ed3i m\u00e0 ch\u01b0a kh\u1edbp v\u1edbi t\u00ean h\u1ed9 kinh doanh tr\u00ean gi\u1ea5y \u0111\u0103ng k\u00fd th\u00ec \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/em><\/h6>\n
Theo \u00f4ng \u0110\u1ee9c, vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 c\u00f2n c\u00f3 l\u1ee3i cho h\u1ed9 kinh doanh khi h\u01b0\u1edbng \u0111\u1ebfn l\u00e0m \u0103n b\u00e0i b\u1ea3n, minh b\u1ea1ch h\u01a1n. \u0110\u1eb7c bi\u1ec7t, v\u1edbi quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i chuy\u1ec3n kho\u1ea3n, n\u1ebfu h\u1ed9 kinh doanh thanh to\u00e1n kh\u00f4ng th\u00f4ng qua t\u00e0i kho\u1ea3n ch\u00ednh c\u1ee7a m\u00ecnh th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo doanh thu – chi ph\u00ed. Khi \u0111\u00f3, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 cao h\u01a1n.<\/em><\/h6>\n

B\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i, Ph\u00f3 ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng th\u01b0 k\u00fd H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam, c\u0169ng c\u1ea3nh b\u00e1o vi\u1ec7c h\u1ed9 kinh doanh s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u1ec3 nh\u1eadn ti\u1ec1n, kh\u00f4ng t\u00e1ch b\u1ea1ch doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi chi ti\u00eau c\u00e1 nh\u00e2n, gia \u0111\u00ecnh s\u1ebd khi\u1ebfn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u r\u1ee7i ro.<\/p>\n

Tr\u01b0\u1edbc h\u1ebft h\u1ed9 kinh doanh kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 doanh thu, t\u1eeb \u0111\u00f3 d\u1ec5 sai s\u00f3t khi k\u00ea khai thu\u1ebf. Nghi\u00eam tr\u1ecdng h\u01a1n, n\u1ebfu s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n cho ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u00f3 b\u1ecb coi l\u00e0 h\u00e0nh vi che gi\u1ea5u doanh thu, kh\u00f4ng khai thu\u1ebf, tr\u1ed1n thu\u1ebf.<\/p>\n

H\u1ec7 qu\u1ea3 l\u00e0 h\u1ed9 kinh doanh b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf l\u1edbn, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 s\u1ebd b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/p>\n

B\u00e0 H\u1ea3i c\u0169ng cho bi\u1ebft theo d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh t\u1edbi \u0111\u00e2y s\u1ebd \u0111\u01b0\u1ee3c ban h\u00e0nh, t\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1ed3m t\u00e0i kho\u1ea3n c\u1ee7a h\u1ed9 kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh, t\u00e0i kho\u1ea3n c\u1ee7a th\u00e0nh vi\u00ean c\u00e1 nh\u00e2n h\u1ed9 kinh doanh… ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb kh\u1edfi t\u1ed1 v\u00ec gi\u1ea5u doanh thu<\/strong><\/h5>\n

Quy \u0111\u1ecbnh c\u0169ng c\u1ea5m h\u1ed9 kinh doanh s\u1eed d\u1ee5ng b\u00ed danh, bi\u1ec7t danh khi \u0111\u1eb7t t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n c\u00e1 nh\u00e2n – \u1ea2nh: Q.\u0110.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, quy \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p v\u00e0 th\u1eddi gian qua nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 doanh nghi\u1ec7p c\u1ed1 t\u00ecnh che gi\u1ea5u doanh thu \u0111\u00e3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/p>\n

Ng\u00e0y 6-2 v\u1eeba qua, C\u01a1 quan c\u1ea3nh s\u00e1t \u0111i\u1ec1u tra C\u00f4ng an TP.HCM \u0111\u00e3 kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can v\u00e0 ra l\u1ec7nh b\u1eaft b\u1ecb can \u0111\u1ec3 t\u1ea1m giam \u0111\u1ed1i v\u1edbi Nguy\u1ec5n L\u00ea B\u00e1 Qu\u1ed1c (29 tu\u1ed5i, ng\u1ee5 TP.HCM), ch\u1ee7 doanh nghi\u1ec7p Tigit Motorbikes, \u0111\u1ec3 \u0111i\u1ec1u tra v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf. L\u00fd do l\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n \u0111\u1ec3 nh\u1eadn thanh to\u00e1n nh\u1eb1m che gi\u1ea5u doanh thu th\u1ef1c t\u1ebf.<\/p>\n

C\u01a1 quan c\u1ea3nh s\u00e1t \u0111i\u1ec1u tra C\u00f4ng an TP \u0111\u00e3 tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh chuy\u00ean m\u00f4n. K\u1ebft lu\u1eadn gi\u00e1m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Thu\u1ebf TP.HCM, doanh nghi\u1ec7p t\u01b0 nh\u00e2n Tigit Motorbikes \u0111\u00e3 c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n l\u00e0 h\u01a1n 470 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

V\u00e0o th\u00e1ng 10-2025, Vi\u1ec7n KSND TP H\u00e0 N\u1ed9i \u0111\u00e3 ho\u00e0n t\u1ea5t c\u00e1o tr\u1ea1ng truy t\u1ed1 b\u1ecb can Ho\u00e0ng T\u00f9ng (34 tu\u1ed5i, \u1edf ph\u01b0\u1eddng T\u1eeb Li\u00eam, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH nh\u00e0 h\u00e0ng Tung Dinning) v\u00e0 Nguy\u1ec5n \u0110\u1ed7 Nguy\u1ec7t \u00c1nh (sinh n\u0103m 1992, \u1edf ph\u01b0\u1eddng Ph\u00fac L\u1ee3i) c\u00f9ng v\u1ec1 t\u1ed9i “tr\u1ed1n thu\u1ebf”.<\/p>\n

L\u00fd do l\u00e0 th\u1ea5y doanh thu nh\u00e0 h\u00e0ng cao, b\u1ecb can Ho\u00e0ng T\u00f9ng, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH nh\u00e0 h\u00e0ng Tung Dinning v\u00e0 \u0111\u1ed3ng ph\u1ea1m s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u1ec3 nh\u1eadn ti\u1ec1n thanh to\u00e1n c\u1ee7a kh\u00e1ch. C\u01a1 quan \u0111i\u1ec1u tra x\u00e1c \u0111\u1ecbnh h\u00e0nh vi n\u00e0y g\u00e2y th\u1ea5t tho\u00e1t h\u01a1n 2,4 t\u1ec9 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf. Trong \u0111\u00f3, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u01a1n 2,1 t\u1ec9 \u0111\u1ed3ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 h\u01a1n 335 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

M\u1ee9c ph\u1ea1t che gi\u1ea5u doanh thu s\u1ebd nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h5>\n

Theo quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 126\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7, ng\u00e2n h\u00e0ng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, do v\u1eady n\u1ebfu kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh m\u00e0 kh\u00f4ng h\u1ea1ch to\u00e1n, kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, kho\u1ea3n ti\u1ec1n \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 doanh thu ch\u01b0a k\u00ea khai.<\/p>\n

N\u1ebfu b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch, h\u1ed9 kinh doanh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo ngh\u1ecb \u0111\u1ecbnh 125\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 g\u1ed3m truy thu to\u00e0n b\u1ed9 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ph\u1ea1t t\u1eeb 1 – 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n. Theo \u0111i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015, n\u1ebfu s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n l\u1edbn ho\u1eb7c ph\u1ea1t t\u00f9, khung cao nh\u1ea5t l\u00ean \u0111\u1ebfn 7 n\u0103m.<\/p>\n

L\u00ea Thanh<\/strong><\/p>\n

————-<\/em><\/p>\n

Tu\u1ed5i tr\u1ebb (Kinh doanh) ng\u00e0y 01-3-2026:<\/em><\/strong><\/p>\n

https:\/\/tuoitre.vn\/tai-khoan-ngan-hang-phai-chinh-chu-ho-kinh-doanh-het-cua-giau-doanh-thu-20260301070210855.htm#content-2<\/a><\/em><\/p>\n

(156\/2.192)<\/em>","protected":false},"excerpt":{"rendered":"

T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ph\u1ea3i ch\u00ednh ch\u1ee7, h\u1ed9 kinh doanh ‘h\u1ebft c\u1eeda’ gi\u1ea5u doanh thu. (TT) \u2013 T\u1eeb ng\u00e0y 1-3, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 s\u1ed1 25\/2025 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. H\u1ed9 […]<\/p>\n","protected":false},"author":2,"featured_media":49624,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.251. 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(TT) \u2013 T\u1eeb ng\u00e0y 1-3, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 s\u1ed1 25\/2025 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. 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