{"id":1,"date":"2025-08-11T07:36:09","date_gmt":"2025-08-11T00:36:09","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=1"},"modified":"2025-08-14T10:05:31","modified_gmt":"2025-08-14T03:05:31","slug":"so-tay-nghiep-vu-thue","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=1","title":{"rendered":"S\u1ed5 tay Nghi\u1ec7p v\u1ee5 Thu\u1ebf"},"content":{"rendered":"\n\n

C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh 4 s\u1ed5 tay h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 nh\u1eb1m h\u1ed7 tr\u1ee3 h\u1ed9, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP, g\u00f3p ph\u1ea7n \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c v\u00e0 n\u00e2ng cao tu\u00e2n th\u1ee7.<\/p>\n

\n
\"\"\/<\/figure><\/div>\n

T\u1ea2I V\u1ec0 4 S\u1ed4 TAY: <\/h3>\n\n

(1) T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/a>;<\/h4>\n\n

(2) T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c<\/a>; <\/h4>\n\n

(3) H\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a>; <\/h4>\n\n

(4) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/a>.<\/h4>\n\n

Tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf trong kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, C\u1ee5c Thu\u1ebf \u0111\u00e3 ph\u00e1t h\u00e0nh 4 s\u1ed5 tay h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh tr\u1ef1c tuy\u1ebfn th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh.<\/p>\n\n

B\u1ed1n s\u1ed5 tay n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ec3 c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, \u00e1p d\u1ee5ng cho b\u1ed1n nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh: (i) T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; (ii) T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c; (iii) H\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa; (iv) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n

N\u1ed9i dung t\u1eebng s\u1ed5 tay tr\u00ecnh b\u00e0y r\u00f5 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1ch th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf, b\u1ea3o \u0111\u1ea3m t\u00ednh kh\u1ea3 thi v\u00e0 hi\u1ec7u qu\u1ea3 trong thi h\u00e0nh ph\u00e1p lu\u1eadt.<\/p>\n\n

S\u1ed5 tay th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 hai t\u1eadp trung h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, c\u00f9ng c\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh. N\u1ed9i dung bao g\u1ed3m quy tr\u00ecnh t\u1eeb x\u00e1c \u0111\u1ecbnh doanh thu, thu\u1ebf su\u1ea5t, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb \u0111\u1ec3 ho\u00e0n th\u00e0nh k\u00ea khai, n\u1ed9p thu\u1ebf thay \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n

S\u1ed5 tay th\u1ee9 ba h\u01b0\u1edbng d\u1eabn h\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 86\/2024\/TT-BTC v\u00e0 k\u00ea khai, n\u1ed9p qua C\u1ed5ng th\u00f4ng tin ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a C\u1ee5c Thu\u1ebf. Vi\u1ec7c n\u00e0y nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c, t\u0103ng t\u00ednh ch\u1ee7 \u0111\u1ed9ng v\u00e0 thu\u1eadn ti\u1ec7n.<\/p>\n\n

S\u1ed5 tay th\u1ee9 t\u01b0 \u00e1p d\u1ee5ng cho h\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n. S\u1ed5 tay quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn \u0111i\u1ec7n t\u1eed h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf, k\u00ea khai \u0111\u1ebfn n\u1ed9p thu\u1ebf.<\/p>\n\n

Vi\u1ec7c ph\u00e1t h\u00e0nh c\u00e1c s\u1ed5 tay n\u00e0y cho th\u1ea5y n\u1ed7 l\u1ef1c \u0111\u1ed3ng h\u00e0nh c\u1ee7a ng\u00e0nh Thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 kinh t\u1ebf s\u1ed1. Th\u00f4ng qua \u0111\u00f3, ng\u00e0nh Thu\u1ebf kh\u00f4ng ch\u1ec9 cung c\u1ea5p c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 th\u1ef1c thi ch\u00ednh s\u00e1ch m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch, gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n.<\/p>\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh 4 s\u1ed5 tay h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 nh\u1eb1m h\u1ed7 tr\u1ee3 h\u1ed9, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP, g\u00f3p ph\u1ea7n \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c v\u00e0 n\u00e2ng cao tu\u00e2n th\u1ee7.… S\u1ed5 tay Nghi\u1ec7p v\u1ee5 Thu\u1ebf<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[4],"tags":[7,6,5],"class_list":["post-1","post","type-post","status-publish","format-standard","hentry","category-thue","tag-117-2025-nd-cp","tag-kt247","tag-thue"],"yoast_head":"\nS\u1ed5 tay Nghi\u1ec7p v\u1ee5 Thu\u1ebf - 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