{"id":2489,"date":"2025-02-25T21:07:22","date_gmt":"2025-02-25T14:07:22","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/nhung-thay-doi-lon-ve-luat-thue-va-quan-ly-thue\/"},"modified":"2025-03-02T20:23:43","modified_gmt":"2025-03-02T13:23:43","slug":"nhung-thay-doi-lon-ve-luat-thue-va-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/nhung-thay-doi-lon-ve-luat-thue-va-quan-ly-thue\/","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i l\u1edbn v\u1ec1 lu\u1eadt Thu\u1ebf v\u00e0 Qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"\n<p>Gi\u1eefa b\u1ed1i c\u1ea3nh c\u00f3 nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong m\u00f4i tr\u01b0\u1eddng kinh doanh, \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u h\u1ea1n ch\u1ebf trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n cho ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u ph\u00e1t tri\u1ec3n c\u1ee7a nh\u1eefng m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi, s\u1ef1 gia t\u0103ng c\u1ee7a m\u1eb7t b\u1eb1ng thu nh\u1eadp b\u00ecnh qu\u00e2n. V\u00e0o ng\u00e0y 30\/11\/2024, k\u1ef3 h\u1ecdp th\u1ee9 8 c\u1ee7a Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam \u0111\u00e3 k\u1ebft th\u00fac v\u1edbi vi\u1ec7c th\u00f4ng qua 18 lu\u1eadt, 21 ngh\u1ecb quy\u1ebft v\u00e0 cho \u00fd ki\u1ebfn \u0111\u1ed1i v\u1edbi 10 d\u1ef1 \u00e1n lu\u1eadt. Trong \u0111\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh s\u1ebd b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c ngay t\u1eeb th\u00e1ng 1 n\u0103m 2025.  <\/p>\n\n<p>C\u00f3 th\u1ec3 n\u00f3i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn lu\u1eadt, s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u00f4ng qua l\u1ea7n n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 t\u1edbi m\u00f4i tr\u01b0\u1eddng kinh doanh, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. M\u1ed9t s\u1ed1 thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 thu\u1ebf c\u1ea7n l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh v\u1edbi Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 qua h\u00ecnh th\u1ee9c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed xuy\u00ean bi\u00ean gi\u1edbi c\u00f3 th\u1ec3 k\u1ec3 t\u1edbi nh\u01b0 sau: <\/p>\n\n<p><strong>Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (s\u1eeda \u0111\u1ed5i), hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2025:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>M\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u1ec1 c\u00e1c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111i\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, ch\u1ecbu thu\u1ebf 0% v\u00e0 thay \u0111\u1ed5i m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (so v\u1edbi m\u1ee9c \u0111\u01b0\u1ee3c ph\u00e9p v\u1edbi giao d\u1ecbch d\u01b0\u1edbi VND 20.000.000 tr\u01b0\u1edbc \u0111\u00e2y).<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT: ng\u01b0\u1eddi mua ch\u1ec9 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t. \u0110i\u1ec1u ki\u1ec7n n\u00e0y nh\u1eb1m lo\u1ea1i b\u1ecf c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n gi\u1ea3. <\/li>\n\n\n\n<li>B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) bao g\u1ed3m c\u1ea3 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u1edbi t\u1ed5 ch\u1ee9c\/ c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi chung l\u00e0 \u201cnh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i\u201d). Ngo\u00e0i ra, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u00e1c s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay \u0111\u00e3 kh\u1ea5u tr\u1eeb cho nh\u1eefng th\u00e0nh vi\u00ean kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a m\u00ecnh. <\/li>\n<\/ul>\n\n<p><strong>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00f3 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2025).<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n kinh doanh, \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\u2026 ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng t\u1edbi m\u1ed9t s\u1ed1 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf (c\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh). <\/li>\n<\/ul>\n\n<p><strong>S\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Nh\u1eefng s\u1eeda \u0111\u1ed5i v\u1ec1 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1eeda \u0111\u1ed5i c\u1ee7a Lu\u1eadt thu\u1ebf GTGT v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng: quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp, qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1\u2026 ph\u1ea3i k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf TNCN thay cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n<p>C\u00f3 th\u1ec3 n\u00f3i nh\u01b0ng thay \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 Lu\u1eadt thu\u1ebf n\u00e0y t\u1eadp trung gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh v\u1ec1 m\u1eb7t qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi nh\u1eb1m tr\u00e1nh th\u1ea5t thu thu\u1ebf. Nh\u01b0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p g\u1ea7n \u0111\u00e2y c\u1ee7a s\u1ea3n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed Temu, Shein \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc \u0111\u1ea7u th\u00e2m nh\u1eadp v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam khi ch\u01b0a \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c c\u1ea5p ph\u00e9p, k\u1ebft n\u1ed1i ng\u01b0\u1eddi ti\u00eau d\u00f9ng trong n\u01b0\u1edbc v\u1edbi h\u00e0ng h\u00f3a ch\u1ee7 y\u1ebfu c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Trung Qu\u1ed1c. Temu \u0111\u00e3 ph\u1ea3i t\u1ea1m th\u1eddi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a m\u00ecnh sau khi l\u00e0m vi\u1ec7c v\u1edbi the Ministry of Industrial and Trade cho t\u1edbi khi ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p.  <\/p>\n\n<p>C\u00f9ng v\u1edbi c\u00e1c thay \u0111\u1ed5i, b\u1ed5 sung kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ed1c h\u1ed9i th\u00f4ng qua trong c\u00f9ng th\u1eddi gian nh\u01b0 Lu\u1eadt Quy ho\u1ea1ch, Lu\u1eadt \u0111\u1ea7u t\u01b0, \u0110\u1ea5u th\u1ea7u, K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Ch\u1ee9ng kho\u00e1n, X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, B\u1ea3o hi\u1ec3m y t\u1ebf\u2026 c\u00e1c doanh nghi\u1ec7p (bao g\u1ed3m nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i) s\u1ebd ph\u1ea3i chu\u1ea9n b\u1ecb cho nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong t\u01b0\u01a1ng lai g\u1ea7n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gi\u1eefa b\u1ed1i c\u1ea3nh c\u00f3 nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong m\u00f4i tr\u01b0\u1eddng kinh doanh, \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u h\u1ea1n ch\u1ebf trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n cho ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u ph\u00e1t tri\u1ec3n c\u1ee7a nh\u1eefng m\u00f4 h\u00ecnh ho\u1ea1t [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=2489"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2489\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/2478"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=2489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=2489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=2489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}