{"id":50613,"date":"2026-10-31T20:05:12","date_gmt":"2026-10-31T13:05:12","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=50613"},"modified":"2026-10-31T20:20:14","modified_gmt":"2026-10-31T13:20:14","slug":"4-784-tron-thue-co-the-bi-phat-tu-den-7-nam","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-784-tron-thue-co-the-bi-phat-tu-den-7-nam\/","title":{"rendered":"4.784. Tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 \u0111\u1ebfn 7 n\u0103m."},"content":{"rendered":"<h4><span style=\"color: #993300;\"><strong>Tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 \u0111\u1ebfn 7 n\u0103m.<\/strong><\/span><\/h4>\n<p>(VOV2) &#8211; Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2025, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7. M\u1ecdi h\u00e0nh vi c\u1ed1 t\u00ecnh che gi\u1ea5u doanh thu, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c gian d\u1ed1i nh\u1eb1m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ec1u b\u1ecb x\u1eed l\u00fd, th\u00e2\u0323m chi\u0301 bi\u0323 pha\u0323t tu\u0300.<\/p>\n<h5><strong>M\u1eddi c\u00e1c b\u1ea1n nghe trao \u0111\u1ed5i c\u1ee7a ph\u00f3ng vi\u00ean VOV2 v\u1edbi <\/strong><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><strong><em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\"><strong><em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> <strong>t\u1ea1i \u0111\u00e2y:<\/strong><\/h5>\n<p><em><a href=\"https:\/\/vov2.vov.vn\/phap-luat\/tron-thue-co-the-bi-phat-tu-den-7-nam-61374.vov2\">https:\/\/vov2.vov.vn\/phap-luat\/tron-thue-co-the-bi-phat-tu-den-7-nam-61374.vov2<\/a><\/em><\/p>\n<p>Th\u1eddi gian g\u1ea7n \u0111\u00e2y, li\u00ean ti\u1ebfp nhi\u1ec1u v\u1ee5 \u00e1n tr\u1ed1n thu\u1ebf b\u1ecb kh\u1edfi t\u1ed1 \u0111\u00e3 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a d\u01b0 lu\u1eadn. Kh\u00f4ng \u00edt ng\u01b0\u1eddi b\u0103n kho\u0103n \u0111\u00e2u l\u00e0 ranh gi\u1edbi gi\u1eefa sai s\u00f3t trong k\u00ea khai thu\u1ebf v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 khi n\u00e0o ng\u01b0\u1eddi vi ph\u1ea1m s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/p>\n<h6><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><strong><em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\"><strong><em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a><strong><em>,<\/em><\/strong><strong><em> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong><a href=\"https:\/\/anvilaw.com\/\"><strong><em>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> <a href=\"https:\/\/www.facebook.com\/anvilawfirm\"><strong><em>ANVI<\/em><\/strong><\/a> cho bi\u1ebft: Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2025, tr\u1ed1n thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 h\u00e0nh vi c\u1ed1 t\u00ecnh kh\u00f4ng n\u1ed9p thu\u1ebf m\u00e0 c\u00f2n bao g\u1ed3m nhi\u1ec1u th\u1ee7 \u0111o\u1ea1n nh\u1eb1m l\u00e0m gi\u1ea3m ho\u1eb7c n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc. C\u1ee5 th\u1ec3, c\u00e1c h\u00e0nh vi b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf g\u1ed3m: kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p ch\u1eadm qu\u00e1 90 ng\u00e0y d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 doanh thu v\u00e0o s\u1ed5 k\u1ebf to\u00e1n; kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c ghi gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n.<\/h6>\n<h6>Ngo\u00e0i ra, c\u00e1c h\u00e0nh vi nh\u01b0 c\u1ed1 \u00fd khai sai \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u; c\u1ea5u k\u1ebft \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u1eb1m tr\u1ed1n thu\u1ebf; s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf sai m\u1ee5c \u0111\u00edch m\u00e0 kh\u00f4ng khai b\u00e1o; ho\u1eb7c v\u1eabn ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi gian t\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf c\u0169ng b\u1ecb xem l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/h6>\n<h6><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><strong><em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\"><strong><em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> c\u0169ng chia s\u1ebb: Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ch\u1eadm k\u00ea khai hay ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u1ec1u b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf. Ph\u00e1p lu\u1eadt c\u0169ng quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 kh\u00f4ng b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf. \u0110\u00f3 l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm qu\u00e1 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; ho\u1eb7c c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/h6>\n<h6>\u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0nh vi gian d\u1ed1i nh\u1eb1m tr\u1ed1n thu\u1ebf v\u00e0 \u0111\u1ea1t \u0111\u1ebfn ng\u01b0\u1ee1ng lu\u1eadt \u0111\u1ecbnh, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2017. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 4,5 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c b\u1ecb ph\u1ea1t t\u00f9 t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 7 n\u0103m, t\u00f9y theo s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf v\u00e0 t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1ed5 ch\u1ee9c, l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5 quy\u1ec1n h\u1ea1n, ph\u1ea1m t\u1ed9i nhi\u1ec1u l\u1ea7n ho\u1eb7c s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf \u0111\u1eb7c bi\u1ec7t l\u1edbn s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ee9c h\u00ecnh ph\u1ea1t nghi\u00eam kh\u1eafc h\u01a1n. B\u00ean c\u1ea1nh h\u00ecnh ph\u1ea1t ch\u00ednh, ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i c\u00f2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n b\u1ed5 sung t\u1eeb 20 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng, b\u1ecb c\u1ea5m \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5, c\u1ea5m h\u00e0nh ngh\u1ec1 ho\u1eb7c l\u00e0m c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh t\u1eeb 1 \u0111\u1ebfn 5 n\u0103m, th\u1eadm ch\u00ed b\u1ecb t\u1ecbch thu m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n.<\/h6>\n<h6>\u0110\u1ed1i v\u1edbi ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i, m\u1ee9c x\u1eed ph\u1ea1t c\u0169ng r\u1ea5t nghi\u00eam kh\u1eafc. T\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng, b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n, th\u1eadm ch\u00ed \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng v\u0129nh vi\u1ec5n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng. Ngo\u00e0i ra, ph\u00e1p nh\u00e2n c\u00f2n c\u00f3 th\u1ec3 b\u1ecb c\u1ea5m kinh doanh, c\u1ea5m ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c ho\u1eb7c c\u1ea5m huy \u0111\u1ed9ng v\u1ed1n t\u1eeb 1 \u0111\u1ebfn 3 n\u0103m. &#8220;Ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t vi\u1ec7c x\u1eed l\u00fd h\u00e0nh vi tr\u1ed1n thu\u1ebf nh\u1eb1m b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng trong th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch v\u00e0 t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch. C\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 tr\u00e1nh nh\u1eefng h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd \u0111\u00e1ng ti\u1ebfc&#8221; &#8211; Lu\u1eadt s\u01b0 \u0110\u1ee9c khuy\u1ebfn c\u00e1o.\/.<\/h6>\n<p><strong>Thu H\u00e0<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>B\u00e0i \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i VOV2 (C\u1ea7m tay ch\u1ec9 lu\u1eadt) ng\u00e0y 31-10-2026:<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/vov2.vov.vn\/phap-luat\/tron-thue-co-the-bi-phat-tu-den-7-nam-61374.vov2\">https:\/\/vov2.vov.vn\/phap-luat\/tron-thue-co-the-bi-phat-tu-den-7-nam-61374.vov2<\/a><\/em><\/p>\n<p><em>(S\u1ed1<\/em><em> ch\u1eef<\/em><em>\/T\u1ed5ng)<\/em><\/p>\n<p><em>&#8212;&#8212;&#8212;&#8212;&#8212;<\/em>","protected":false},"excerpt":{"rendered":"<p>Tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 \u0111\u1ebfn 7 n\u0103m. (VOV2) &#8211; Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2025, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7. M\u1ecdi h\u00e0nh vi c\u1ed1 t\u00ecnh che gi\u1ea5u doanh thu, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c gian d\u1ed1i nh\u1eb1m gi\u1ea3m s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":50614,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-50613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>4.784. 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