{"id":4069,"date":"2025-09-25T13:45:31","date_gmt":"2025-09-25T06:45:31","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4069"},"modified":"2025-09-25T13:45:31","modified_gmt":"2025-09-25T06:45:31","slug":"nhan-tien-qua-ngan-hang-co-bi-kiem-tra-thue-nhung-truong-hop-pho-bien-de-bi-nham-lan","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-tien-qua-ngan-hang-co-bi-kiem-tra-thue-nhung-truong-hop-pho-bien-de-bi-nham-lan\/","title":{"rendered":"Nh\u1eadn ti\u1ec1n qua ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb ki\u1ec3m tra thu\u1ebf? Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn d\u1ec5 b\u1ecb nh\u1ea7m l\u1eabn"},"content":{"rendered":"

Nhi\u1ec1u \u00fd ki\u1ebfn l\u1ea7m t\u01b0\u1edfng \u201cc\u1ee9 c\u00f3 ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n l\u00e0 s\u1ebd b\u1ecb truy thu thu\u1ebf\u201d. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch, t\u1ee9c l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf hay kh\u00f4ng, ch\u1ee9 kh\u00f4ng \u0111\u01a1n thu\u1ea7n d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n ra v\u00e0o t\u00e0i kho\u1ea3n.<\/span><\/p>\n

\"nhan-tien-qua-ngan-hang-co-bi-kiem-tra-thue-khong\"<\/p>\n

1. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1<\/span><\/h2>\n

\u0110\u00e2y l\u00e0 lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t. Khi b\u1ea1n nh\u1eadn l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (c\u00f4ng ty, t\u1ed5 ch\u1ee9c), kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tuy nhi\u00ean, n\u1ebfu b\u1ea1n c\u00f3 thu nh\u1eadp t\u1eeb hai n\u01a1i tr\u1edf l\u00ean, b\u1ea1n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m. M\u1ecdi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng nh\u1eadn qua t\u00e0i kho\u1ea3n \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

2. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/h2>\n

N\u1ebfu b\u1ea1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u1ec3 nh\u1eadn ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1n h\u00e0ng online, cung c\u1ea5p d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5: thi\u1ebft k\u1ebf, t\u01b0 v\u1ea5n, vi\u1ebft l\u00e1ch\u2026), th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf. C\u1ee5 th\u1ec3, b\u1ea1n s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/a> v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a> n\u1ebfu doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 gi\u00e1m s\u00e1t c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 giao d\u1ecbch l\u1edbn, th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

3. Thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, ph\u00ed hoa h\u1ed3ng<\/span><\/h2>\n

C\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 nh\u01b0 ph\u00ed m\u00f4i gi\u1edbi, ph\u00ed hoa h\u1ed3ng, hay ph\u00ed t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 chuy\u1ec3n\/r\u00fat ti\u1ec1n h\u1ed9 \u0111\u1ec1u l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf. M\u1eb7c d\u00f9 ph\u1ea7n ti\u1ec1n g\u1ed1c trong giao d\u1ecbch “r\u00fat ti\u1ec1n h\u1ed9” kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 m\u00e0 b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

4. Thu nh\u1eadp t\u1eeb l\u00e3i cho vay<\/span><\/h2>\n

N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n cho m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00f4ng ty vay ti\u1ec1n v\u00e0 nh\u1eadn l\u00e3i, kho\u1ea3n ti\u1ec1n l\u00e3i \u0111\u00f3 s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 5%. Kho\u1ea3n thu\u1ebf n\u00e0y s\u1ebd do b\u00ean \u0111i vay (c\u00f4ng ty) kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi tr\u1ea3 l\u00e3i cho b\u1ea1n. Ng\u01b0\u1ee3c l\u1ea1i, ti\u1ec1n l\u00e3i ph\u00e1t sinh t\u1eeb vi\u1ec7c cho vay gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n v\u1edbi nhau hi\u1ec7n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (tr\u01b0\u1eddng h\u1ee3p k\u00ea khai gian l\u1eadn)<\/span><\/h2>\n

V\u1ec1 nguy\u00ean t\u1eafc, khi b\u00e1n nh\u00e0, \u0111\u1ea5t, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng. N\u1ebfu s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn qua t\u00e0i kho\u1ea3n kh\u1edbp v\u1edbi gi\u00e1 \u0111\u00e3 khai b\u00e1o, kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf n\u1eefa.<\/span><\/p>\n

Tuy nhi\u00ean, r\u1ee7i ro l\u1edbn ph\u00e1t sinh khi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u1ed1 t\u00ecnh khai gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u1ed1n thu\u1ebf. N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y th\u00f4ng qua d\u00f2ng ti\u1ec1n tr\u00ean t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, h\u1ecd c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 b\u00e1n v\u00e0 truy thu ph\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n thi\u1ebfu c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n

Ngu\u1ed3n: Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed \u0110\u1ea3ng b\u1ed9 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/span><\/i><\/p>\n

>>> Xem th\u00eam: C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN (C\u1eadp nh\u1eadt 2025)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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