{"id":9488,"date":"2020-12-11T09:50:52","date_gmt":"2020-12-11T02:50:52","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9488"},"modified":"2022-03-01T09:27:45","modified_gmt":"2022-03-01T02:27:45","slug":"3-200-nen-coi-taxi-cong-nghe-la-truong-hop-dac-biet-khi-tinh-thue-vat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-200-nen-coi-taxi-cong-nghe-la-truong-hop-dac-biet-khi-tinh-thue-vat\/","title":{"rendered":"3.200. N\u00ean coi taxi c\u00f4ng ngh\u1ec7 l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi t\u00ednh thu\u1ebf VAT"},"content":{"rendered":"(\u0110T) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ti\u1ebfp t\u1ee5c gi\u1eef quan \u0111i\u1ec3m n\u00ean coi taxi c\u00f4ng ngh\u1ec7 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t, \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) ph\u00f9 h\u1ee3p.<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u01b0a \u00f4ng, v\u1eabn ti\u1ebfp t\u1ee5c c\u00f3 tranh lu\u1eadn xung quanh quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn m\u1ee9c thu\u1ebf 10% \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xe c\u00f4ng ngh\u1ec7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP\u00a0quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Grab Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c th\u1ec3 hi\u1ec7n s\u1ef1 kh\u00f4ng \u0111\u1ed3ng t\u00ecnh. H\u1ecd cho r\u1eb1ng, kh\u00f4ng th\u1ec3 ch\u1ecbu ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u1edbi t\u01b0 c\u00e1ch l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho to\u00e0n b\u1ed9 doanh thu, bao g\u1ed3m c\u1ea3 ph\u1ea7n doanh thu c\u1ee7a \u0111\u1ed1i t\u00e1c t\u00e0i x\u1ebf.<\/strong><\/p>\n

Quan \u0111i\u1ec3m c\u1ee7a \u00f4ng v\u1ec1 v\u1ee5 vi\u1ec7c n\u00e0y th\u1ebf n\u00e0o?<\/strong><\/p>\n

Grab Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ed3ng t\u00ecnh l\u00e0 c\u00f3 l\u00fd. Nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t c\u1ee7a thu\u1ebf VAT l\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o, n\u00ean khi kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf b\u1ecb \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn.<\/p>\n

V\u1edbi m\u00f4 h\u00ecnh taxi c\u00f4ng ngh\u1ec7, c\u1ee5 th\u1ec3 l\u00e0 Grab Vi\u1ec7t Nam, chi ph\u00ed v\u1eadn h\u00e0nh kh\u00f4ng nhi\u1ec1u, nh\u01b0ng v\u1ea5n \u0111\u1ec1 l\u00e0 h\u1ecd kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 l\u00e1i xe – g\u1ecdi l\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c ph\u1ea3i b\u1ecf ra, nh\u01b0 x\u0103ng xe, kh\u1ea5u hao xe c\u1ed9\u2026 N\u00ean n\u1ebfu thu VAT tr\u00ean t\u1ed5ng doanh thu c\u1ee7a Grab Vi\u1ec7t Nam, v\u1edbi m\u1ee9c 10% l\u00e0 b\u1ea5t h\u1ee3p l\u00fd v\u00e0 qu\u00e1 cao. C\u00f3 th\u1ec3 coi \u0111\u00e2y nh\u01b0 thu\u1ebf doanh thu, kh\u00f4ng ph\u1ea3i thu\u1ebf VAT.<\/p>\n

T\u1ea1i sao l\u1ea1i nh\u01b0 v\u1eady?<\/strong><\/p>\n

T\u00f4i cho r\u1eb1ng, \u0111ang c\u00f3 s\u1ef1 kh\u00f4ng theo k\u1ecbp m\u00f4 h\u00ecnh kinh doanh m\u1edbi. V\u00ec \u0111ang c\u00f3 quy \u0111\u1ecbnh coi taxi c\u00f4ng ngh\u1ec7 nh\u01b0 taxi truy\u1ec1n th\u1ed1ng, n\u00ean m\u1edbi \u00e1p \u0111i\u1ec1u ki\u1ec7n kinh doanh c\u1ee7a c\u00e1c m\u00f4 h\u00ecnh n\u00e0y nh\u01b0 nhau, v\u00e0 gi\u1edd l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf VAT nh\u01b0 nhau.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a taxi truy\u1ec1n th\u1ed1ng,\u00a0doanh nghi\u1ec7p<\/a>\u00a0kinh doanh v\u1eadn t\u1ea3i taxi kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n kh\u1ea5u xe c\u1ed9, chi ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (l\u01b0\u01a1ng, th\u01b0\u1edfng, qu\u1ea7n \u00e1o, x\u0103ng xe\u2026) \u0111\u1ebfn c\u00e1c chi ph\u00ed v\u0103n ph\u00f2ng\u2026, n\u00ean m\u1ee9c thu\u1ebf VAT ph\u1ea3i n\u1ed9p d\u00f9 c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t 10% nh\u01b0ng kho\u1ea3n th\u1ef1c n\u1ed9p s\u1ebd th\u1ea5p h\u01a1n taxi c\u00f4ng ngh\u1ec7.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u01b0\u01a1ng \u00e1n cho taxi c\u00f4ng ngh\u1ec7 th\u1ebf n\u00e0o l\u00e0 tho\u1ea3 \u0111\u00e1ng?<\/strong><\/p>\n

Trong vi\u1ec7c t\u00ednh thu\u1ebf VAT, \u0111\u00e3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t d\u00e0nh cho m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m \u0111\u1eb7c bi\u1ec7t. V\u00ed d\u1ee5 v\u00e0ng, d\u1ecbch v\u1ee5\u00a0ng\u00e2n h\u00e0ng<\/a>, h\u1ed9 kinh doanh\u2026 \u0110\u00e2y l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p khi t\u00ednh theo c\u00e1ch b\u00ecnh th\u01b0\u1eddng s\u1ebd r\u1ea5t b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n

V\u1edbi taxi c\u00f4ng ngh\u1ec7, t\u00f4i cho r\u1eb1ng, n\u00ean \u0111\u1ed1i x\u1eed nh\u01b0 v\u1eady. C\u00f3 hai ph\u01b0\u01a1ng \u00e1n c\u00f3 th\u1ec3 nghi\u00ean c\u1ee9u, \u00e1p d\u1ee5ng.<\/p>\n

M\u1ed9t l\u00e0, \u00e1p \u0111\u1eb7t m\u1ee9c kh\u1ea5u tr\u1eeb. V\u00ed d\u1ee5, m\u1ee9c kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u00ec kh\u00f4ng th\u1ec3 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c m\u1ee9c c\u1ee5 th\u1ec3 n\u00ean \u0111\u01b0a ra m\u1ee9c kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh.<\/p>\n

Hai l\u00e0, quy \u0111\u1ecbnh m\u1ee9c thu ph\u1ea3i n\u1ed9p, nh\u01b0 v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh. V\u00ed d\u1ee5, thu nh\u1eadp d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m kh\u00f4ng thu, tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec 2-3% tr\u00ean t\u1ed5ng doanh thu. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1edbi c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp khi b\u00e1n nh\u00e0, c\u1ee9 thu 2% b\u1ea5t k\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u00e3i hay l\u1ed7.<\/p>\n

Cho \u0111\u1ebfn gi\u1edd ch\u1ec9 Grab l\u00ean ti\u1ebfng ph\u1ea3n \u0111\u1ed1i v\u1ec1 quy \u0111\u1ecbnh n\u00e0y?<\/strong><\/p>\n

V\u00ec Grab \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ngay sau khi Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 5\/12\/2020, n\u00ean c\u00e1c l\u00e1i xe b\u1ecb \u1ea3nh h\u01b0\u1edfng ngay.<\/p>\n

V\u1edbi c\u00e1c c\u00f4ng ty kh\u00e1c, h\u1ecd c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u01a1ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng. Nh\u01b0ng c\u00f3 th\u1ec3 do chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 h\u1ecd ch\u1ea5p nh\u1eadn l\u1ed7 \u0111\u1ec3 gi\u00e0nh th\u1ecb ph\u1ea7n.<\/p>\n

\u00d4ng ngh\u0129 th\u1ebf n\u00e0o khi Grab t\u0103ng gi\u00e1 nh\u01b0 v\u1eady?<\/strong><\/p>\n

T\u00f4i ngh\u0129 l\u00e0 t\u0103ng \u0111\u00fang, v\u00ec h\u1ecd t\u00ednh \u0111\u1ec3 l\u1ee3i \u00edch c\u1ee7a h\u1ecd v\u1eabn \u0111\u1ea3m b\u1ea3o, v\u00ec thu\u1ebf t\u0103ng, h\u1ecd ph\u1ea3i t\u0103ng gi\u00e1 \u0111\u1ec3 b\u00f9 v\u00e0o chi ph\u00ed. \u0110\u01b0\u01a1ng nhi\u00ean, l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi l\u00e1i xe b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n

T\u00f4i mu\u1ed1n n\u00f3i r\u00f5, trong m\u00f4 h\u00ecnh c\u1ee7a Grab, l\u00e1i xe kh\u00f4ng ph\u00e0i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 trong m\u00f4 h\u00ecnh taxi truy\u1ec1n th\u1ed1ng, n\u00ean doanh nghi\u1ec7p Grab kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed t\u1eeb ng\u01b0\u1eddi l\u00e1i xe, t\u1eeb xe c\u1ee7a ng\u01b0\u1eddi l\u00e1i xe\u2026<\/p>\n

Kh\u1ea3 Doanh<\/strong><\/p>\n

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

\u0110\u1ea7u t\u01b0 (T\u00e0i ch\u00ednh Ch\u1ee9ng kho\u00e1n) 11-12-2020:<\/em><\/p>\n

https:\/\/baodautu.vn\/nen-coi-taxi-cong-nghe-la-truong-hop-dac-biet-khi-tinh-thue-vat-d134675.html<\/em><\/a><\/p>\n

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

(\u0110T) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ti\u1ebfp t\u1ee5c gi\u1eef quan \u0111i\u1ec3m n\u00ean coi taxi c\u00f4ng ngh\u1ec7 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t, \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) ph\u00f9 h\u1ee3p. Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c. Th\u01b0a \u00f4ng, v\u1eabn ti\u1ebfp t\u1ee5c c\u00f3 tranh lu\u1eadn xung quanh quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn […]<\/p>\n","protected":false},"author":1,"featured_media":8812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9488","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.200. N\u00ean coi taxi c\u00f4ng ngh\u1ec7 l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi t\u00ednh thu\u1ebf VAT - 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\/3-200-nen-coi-taxi-cong-nghe-la-truong-hop-dac-biet-khi-tinh-thue-vat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.200. N\u00ean coi taxi c\u00f4ng ngh\u1ec7 l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi t\u00ednh thu\u1ebf VAT[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110T) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ti\u1ebfp t\u1ee5c gi\u1eef quan \u0111i\u1ec3m n\u00ean coi taxi c\u00f4ng ngh\u1ec7 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t, \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) ph\u00f9 h\u1ee3p. Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c. 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