{"id":8356,"date":"2020-11-23T14:33:39","date_gmt":"2020-11-23T07:33:39","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=8356"},"modified":"2022-02-24T09:56:42","modified_gmt":"2022-02-24T02:56:42","slug":"2-652-co-quan-thue-lam-manh-voi-kinh-doanh-online-qua-facebook-youtube","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-651-co-quan-thue-lam-manh-voi-kinh-doanh-online-qua-facebook-youtube\/","title":{"rendered":"2.652. C\u01a1 quan thu\u1ebf l\u00e0m m\u1ea1nh v\u1edbi kinh doanh online qua facebook, youtube…"},"content":{"rendered":"

(MTG) – Th\u1eddi gian qua, ng\u00e2n s\u00e1ch th\u1ea5t thu l\u1edbn ti\u1ec1n thu\u1ebf t\u1eeb c\u00e1c k\u00eanh kinh doanh online. \u0110\u1ec3 ch\u1ed1ng t\u00ecnh tr\u1ea1ng n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c quy\u1ec1n “soi” t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n<\/h4>\n

Ng\u00e0nh thu\u1ebf s\u1ebd gi\u00e1m s\u00e1t t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n<\/strong><\/p>\n

C\u1ee5 th\u1ec3 t\u1eeb ng\u00e0y 5.12 t\u1edbi, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf. C\u1ee5 th\u1ec3, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i cung c\u1ea5p th\u00f4ng tin bao g\u1ed3m: t\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n theo m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p, ng\u00e0y m\u1edf t\u00e0i kho\u1ea3n v\u00e0 ng\u00e0y \u0111\u00f3ng t\u00e0i kho\u1ea3n.<\/p>\n

\"\"<\/p>\n

Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n l\u1ea7n \u0111\u1ea7u trong th\u1eddi gian 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c. Vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng trong 10 ng\u00e0y c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp. Ph\u01b0\u01a1ng th\u1ee9c th\u1ef1c hi\u1ec7n l\u00e0 h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n

Quy \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i cung c\u1ea5p th\u00f4ng tin giao d\u1ecbch qua t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, s\u1ed1 li\u1ec7u giao d\u1ecbch theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch thanh tra, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Trong khi \u0111\u00f3, khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ef1 an to\u00e0n c\u1ee7a th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/p>\n

C\u00f2n v\u1edbi nh\u1eefng c\u00f4ng ty \u0111a qu\u1ed1c gia ch\u01b0a \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian ph\u1ea3i thanh to\u00e1n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/p>\n

N\u1ebfu c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a b\u1eb1ng th\u1ebb ho\u1eb7c b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c ng\u00e2n h\u00e0ng, khi \u0111\u00f3 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i s\u1ed1 ti\u1ec1n chuy\u1ec3n cho c\u00e1c nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng g\u1eedi v\u1ec1 c\u01a1 quan thu\u1ebf.<\/p>\n

Th\u1ea5t thu thu\u1ebf t\u1eeb c\u00e1c k\u00eanh kinh doanh qua m\u1ea1ng nh\u01b0: Google, Youtube, Facebook… \u0111ang l\u00e0 kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd t\u1ed3n t\u1ea1i su\u1ed1t th\u1eddi gian qua t\u1ea1i Vi\u1ec7t Nam. Ri\u00eang t\u1ea1i H\u00e0 N\u1ed9i, ng\u00e0nh Thu\u1ebf cho bi\u1ebft t\u1eeb n\u0103m 2016 \u0111\u1ebfn 2019 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u01a1n 1.100 c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed, tr\u00f2 ch\u01a1i tr\u00ean m\u1ea1ng c\u00f3 t\u1ed5ng thu nh\u1eadp l\u00e0 4.800 t\u1ec9 \u0111\u1ed3ng, trong \u0111\u00f3 c\u00f3 nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00ean t\u1edbi 140 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Ri\u00eang trong n\u0103m 2019, c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 x\u1eed l\u00fd tr\u00ean 30 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n truy thu 18 t\u1ec9 \u0111\u1ed3ng. G\u1ea7n \u0111\u00e2y nh\u1ea5t l\u00e0 v\u00e0o th\u00e1ng 10 v\u1eeba qua, m\u1ed9t ng\u01b0\u1eddi t\u00ean Tr\u1ea7n \u0110\u1ee9c Ph\u01b0\u01a1ng \u1edf H\u00e0 N\u1ed9i nh\u1eadn thu nh\u1eadp h\u01a1n 41 t\u1ec9 \u0111\u1ed3ng t\u1eeb Google, sau khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u00e0y ph\u1ea3i \u0111\u00f3ng thu\u1ebf v\u00e0 n\u1ed9p ph\u1ea1t t\u1ed5ng c\u1ed9ng h\u01a1n 4 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Theo quy \u0111\u1ecbnh, doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean ph\u1ea3i n\u1ed9p thu\u1ebf. C\u00e1c c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb Facebook, Google, Youtube… \u0111\u01b0\u1ee3c x\u1ebfp l\u00e0 c\u00e1 nh\u00e2n kinh doanh, n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 5% gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 2% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Do \u0111\u00f3, l\u00e3nh \u0111\u1ea1o ng\u00e0nh thu\u1ebf nh\u1ea5n m\u1ea1nh: “H\u00e0nh vi kh\u00f4ng k\u00ea khai v\u00e0 kh\u00f4ng n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf v\u00e0 s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 1\/2 m\u1ee9c ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c”.<\/p>\n

Kh\u00f4ng vi ph\u1ea1m lu\u1eadt hi\u1ec7n h\u00e0nh!<\/strong><\/p>\n

Trao \u0111\u1ed5i v\u1edbi\u00a0M\u1ed9t Th\u1ebf Gi\u1edbi<\/em><\/strong> v\u1ec1 vi\u1ec7c c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan thu\u1ebf c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng? LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em> cho bi\u1ebft vi\u1ec7c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cung c\u1ea5p th\u00f4ng tin v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf kh\u00f4ng vi ph\u1ea1m \u0111\u1ebfn quy \u0111\u1ecbnh b\u1ea3o m\u1eadt.<\/p>\n

B\u1edfi l\u1ebd, ho\u1ea1t \u0111\u1ed9ng n\u00e0y n\u1eb1m trong c\u00f4ng t\u00e1c ch\u00f4ng th\u1ea5t thu thu\u1ebf. Khi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cung c\u1ea5p th\u00f4ng tin cho ng\u00e0nh thu\u1ebf th\u00ec tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 ph\u1ea3i b\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ef1 an to\u00e0n c\u1ee7a th\u00f4ng tin theo quy \u0111\u1ecbnh. N\u1ebfu th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng b\u1ecb l\u1ed9 th\u00ec \u0111\u01a1n v\u1ecb n\u00e0o s\u1eed d\u1ee5ng th\u00f4ng tin ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

Tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 c\u00f3 nh\u1eefng qu\u1ed1c gia nh\u1eb1m ch\u1ed1ng t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf n\u00ean \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n cho c\u01a1 quan thu\u1ebf, v\u00ed d\u1ee5 nh\u01b0 Th\u1ee5y S\u1ef9, m\u1ed9t \u0111\u1ea5t n\u01b0\u1edbc r\u1ea5t b\u1ea3o m\u1eadt v\u1ec1 th\u00f4ng tin nh\u01b0ng v\u1eabn \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf ch\u1eb7t ch\u1ebd.<\/p>\n

Theo v\u1ecb lu\u1eadt s\u01b0 n\u00e0y, th\u1eddi gian qua \u0111\u00e3 c\u00f3 nhi\u1ec1u c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp l\u1edbn t\u1eeb vi\u1ec7c kinh doanh qua m\u1ea1ng nh\u01b0ng l\u1ea1i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh, th\u1eadm ch\u00ed l\u00e0 nh\u1eefng c\u00f4ng ty \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u00e0ng t\u1ec9 USD t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng \u0111\u00f3ng m\u1ed9t \u0111\u1ed3ng ti\u1ec1n thu\u1ebf.<\/p>\n

“Do \u0111\u00f3, vi\u1ec7c quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cung c\u1ea5p th\u00f4ng tin kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf s\u1ebd n\u00e2ng cao t\u00ednh ph\u00e1p l\u00fd v\u1ec1 ch\u1ed1ng th\u1ea5t thu thu\u1ebf. Khi quy \u0111\u1ecbnh, h\u00e0nh lang ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t th\u00ec \u00fd th\u1ee9c \u0111\u00f3ng thu\u1ebf c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u0169ng \u0111\u01b0\u1ee3c n\u00e2ng cao h\u01a1n”, LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n

TUY\u1ebeT NHUNG<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/em><\/strong><\/p>\n

M\u1ed9t<\/em> th\u1ebf gi\u1edbi (Kinh t\u1ebf) 23-11-2020:<\/em><\/p>\n

https:\/\/1thegioi.vn\/co-quan-thue-lam-manh-voi-kinh-doanh-online-qua-facebook-youtube-156797.html<\/em><\/a><\/p>\n

(330\/1.097)<\/em><\/strong>","protected":false},"excerpt":{"rendered":"

(MTG) – Th\u1eddi gian qua, ng\u00e2n s\u00e1ch th\u1ea5t thu l\u1edbn ti\u1ec1n thu\u1ebf t\u1eeb c\u00e1c k\u00eanh kinh doanh online. \u0110\u1ec3 ch\u1ed1ng t\u00ecnh tr\u1ea1ng n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c quy\u1ec1n “soi” t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n Ng\u00e0nh thu\u1ebf s\u1ebd gi\u00e1m s\u00e1t t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n C\u1ee5 th\u1ec3 t\u1eeb ng\u00e0y […]<\/p>\n","protected":false},"author":1,"featured_media":8359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-8356","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.652. 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