{"id":13041,"date":"2025-10-21T03:55:51","date_gmt":"2025-10-21T03:55:51","guid":{"rendered":"https:\/\/mva.vn\/?p=13041"},"modified":"2025-10-21T03:55:51","modified_gmt":"2025-10-21T03:55:51","slug":"cac-rui-ro-khi-giao-dich-xuyen-bien-gioi-quang-cao-quoc-te-va-ban-hang-online","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cac-rui-ro-khi-giao-dich-xuyen-bien-gioi-quang-cao-quoc-te-va-ban-hang-online\/","title":{"rendered":"C\u00e1c r\u1ee7i ro khi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf v\u00e0 b\u00e1n h\u00e0ng online"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

I. M\u1edf \u0111\u1ea7u: T\u1ea1i sao r\u1ee7i ro thu\u1ebf trong giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi tr\u1edf n\u00ean nghi\u00eam tr\u1ecdng?<\/span><\/h2>\n

Trong b\u1ed1i c\u1ea3nh ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n kinh t\u1ebf s\u1ed1, ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi \u2014 bao g\u1ed3m cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf, b\u00e1n h\u00e0ng online t\u1eeb qu\u1ed1c gia n\u00e0y sang qu\u1ed1c gia kia \u2014 \u0111\u00e3 tr\u1edf th\u00e0nh xu h\u01b0\u1edbng kh\u00f4ng th\u1ec3 thi\u1ebfu. Tuy nhi\u00ean, ch\u00ednh t\u00ednh ch\u1ea5t \u201cv\u01b0\u1ee3t bi\u00ean gi\u1edbi\u201d, v\u00f4 h\u00ecnh v\u00e0 ph\u00e2n t\u00e1n c\u1ee7a c\u00e1c giao d\u1ecbch k\u1ef9 thu\u1eadt s\u1ed1 c\u0169ng khi\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf tr\u1edf n\u00ean r\u1ea5t kh\u00f3 kh\u0103n.<\/span><\/p>\n

Do c\u00e1c quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh ph\u1ea7n l\u1edbn \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng cho kinh t\u1ebf truy\u1ec1n th\u1ed1ng (c\u00f3 giao d\u1ecbch v\u1eadt l\u00fd, c\u1eeda h\u00e0ng, kho b\u00e3i, h\u00f3a \u0111\u01a1n gi\u1ea5y, giao nh\u1eadn\u2026), n\u00ean khi \u00e1p d\u1ee5ng v\u00e0o m\u00f4i tr\u01b0\u1eddng k\u1ef9 thu\u1eadt s\u1ed1 ho\u1eb7c xuy\u00ean bi\u00ean gi\u1edbi, d\u1ec5 ph\u00e1t sinh kho\u1ea3ng tr\u1ed1ng lu\u1eadt ph\u00e1p, d\u1ec5 b\u1ecb khai th\u00e1c \u0111\u1ec3 n\u00e9 thu\u1ebf, ho\u1eb7c g\u00e2y tranh ch\u1ea5p ph\u00e1p l\u00fd n\u1ebfu c\u01a1 quan thu\u1ebf th\u1ef1c thi.<\/span><\/p>\n

B\u1edfi v\u1eady, b\u1ea5t k\u1ef3 doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n n\u00e0o tham gia qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf, b\u00e1n h\u00e0ng xuy\u00ean bi\u00ean gi\u1edbi c\u0169ng c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c r\u1ee7i ro thu\u1ebf \u2014 \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7, tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c m\u1ea5t uy t\u00edn.<\/span><\/p>\n

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II. Ph\u00e2n lo\u1ea1i r\u1ee7i ro thu\u1ebf khi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi<\/span><\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nh\u00f3m r\u1ee7i ro thu\u1ebf ch\u00ednh m\u00e0 doanh nghi\u1ec7p\/c\u00e1 nh\u00e2n c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
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Nh\u00f3m r\u1ee7i ro<\/span><\/p>\n<\/th>\n

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M\u00f4 t\u1ea3<\/span><\/p>\n<\/th>\n

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V\u00ed d\u1ee5 \/ h\u1eadu qu\u1ea3<\/span><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

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1. Nh\u1eadn di\u1ec7n v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u1ee7 th\u1ec3 ch\u1ecbu thu\u1ebf<\/span><\/p>\n<\/td>\n

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Khi giao d\u1ecbch qua bi\u00ean gi\u1edbi, x\u00e1c \u0111\u1ecbnh b\u00ean ch\u1ecbu thu\u1ebf (b\u00ean b\u00e1n, b\u00ean qu\u1ea3ng c\u00e1o, b\u00ean n\u1ec1n t\u1ea3ng, b\u00ean trung gian thanh to\u00e1n) r\u1ea5t kh\u00f3<\/span><\/p>\n<\/td>\n

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M\u1ed9t c\u00f4ng ty qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf (nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o) kh\u00f4ng c\u00f3 \u201cc\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\u201d t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 cho r\u1eb1ng h\u1ecd kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, nh\u01b0ng c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 bu\u1ed9c h\u1ecd \u0111\u0103ng k\u00fd, k\u00ea khai, ho\u1eb7c ch\u1ecbu thu\u1ebf \u1edf Vi\u1ec7t Nam n\u1ebfu l\u1ee3i \u00edch thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc<\/span><\/p>\n<\/td>\n<\/tr>\n

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2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \/ thu\u1ebf ti\u00eau th\u1ee5<\/span><\/p>\n<\/td>\n

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D\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1, qu\u1ea3ng c\u00e1o, ph\u1ea7n m\u1ec1m, b\u1ea3n quy\u1ec1n, n\u1ec1n t\u1ea3ng s\u1ed1 khi b\u00e1n sang qu\u1ed1c gia ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf VAT \/ GST \/ thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n<\/td>\n

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V\u00ed d\u1ee5: qu\u1ea3ng c\u00e1o Facebook, Google \u2014 khi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n cho t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n Vi\u1ec7t Nam, n\u1ebfu kh\u00f4ng k\u00ea khai VAT th\u00ec c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf VAT ho\u1eb7c ph\u1ea1t vi ph\u1ea1m thu\u1ebf. Theo b\u00e1o Nh\u00e2n D\u00e2n, d\u1ef1 th\u1ea3o s\u1eeda Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd y\u00eau c\u1ea7u c\u00e1c 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 ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p VAT t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

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3. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \/ thu nh\u1eadp c\u00e1 nh\u00e2n \/ thu nh\u1eadp t\u1eeb kinh doanh qu\u1ed1c t\u1ebf<\/span><\/p>\n<\/td>\n

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Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng xuy\u00ean bi\u00ean gi\u1edbi c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp n\u1ebfu \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00e1t sinh t\u1ea1i qu\u1ed1c gia ng\u01b0\u1eddi mua ho\u1eb7c n\u1ebfu c\u00f3 \u201cn\u01a1i \u0111\u1ecbnh c\u01b0 th\u01b0\u01a1ng m\u1ea1i (permanent establishment)\u201d<\/span><\/p>\n<\/td>\n

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M\u1ed9t c\u1eeda h\u00e0ng online \u0111\u1eb7t m\u00e1y ch\u1ee7, nh\u00e2n vi\u00ean h\u1ed7 tr\u1ee3 \u1edf qu\u1ed1c gia m\u1ee5c ti\u00eau, c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 c\u00f3 PE v\u00e0 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i qu\u1ed1c gia \u0111\u00f3<\/span><\/p>\n<\/td>\n<\/tr>\n

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4. Thu\u1ebf nh\u1eadp kh\u1ea9u \/ thu\u1ebf h\u1ea3i quan v\u00e0 thu\u1ebf bi\u00ean m\u1eadu<\/span><\/p>\n<\/td>\n

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Khi b\u00e1n h\u00e0ng v\u1eadt l\u00fd (g\u1eedi t\u1eeb qu\u1ed1c gia xu\u1ea5t sang qu\u1ed1c gia nh\u1eadp), c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf h\u1ea3i quan, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf VAT nh\u1eadp kh\u1ea9u<\/span><\/p>\n<\/td>\n

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M\u1ed9t \u0111\u01a1n h\u00e0ng g\u1eedi t\u1eeb Trung Qu\u1ed1c sang Vi\u1ec7t Nam c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra, t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ebfu gi\u00e1 tr\u1ecb v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf ho\u1eb7c n\u1ebfu c\u01a1 quan h\u1ea3i quan cho r\u1eb1ng khai sai m\u00e3 HS, ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9<\/span><\/p>\n<\/td>\n<\/tr>\n

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5. Tr\u00f9ng thu\u1ebf ho\u1eb7c xung \u0111\u1ed9t quy \u0111\u1ecbnh xuy\u00ean qu\u1ed1c gia<\/span><\/p>\n<\/td>\n

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C\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u1ea3 \u1edf qu\u1ed1c gia xu\u1ea5t v\u00e0 qu\u1ed1c gia nh\u1eadp, n\u1ebfu hai b\u00ean \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh quy\u1ec1n \u0111\u00e1nh thu\u1ebf \u2014 d\u1eabn t\u1edbi tranh ch\u1ea5p v\u00e0 chi ph\u00ed tu\u00e2n th\u1ee7 cao<\/span><\/p>\n<\/td>\n

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V\u00ed d\u1ee5: qu\u1ed1c gia A cho r\u1eb1ng thu nh\u1eadp qu\u1ea3ng c\u00e1o ph\u00e1t sinh t\u1eeb th\u1ecb tr\u01b0\u1eddng A n\u00ean thu thu\u1ebf, qu\u1ed1c gia B (n\u01a1i c\u00f4ng ty \u0111\u1eb7t tr\u1ee5 s\u1edf) c\u0169ng \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb ngu\u1ed3n n\u01b0\u1edbc ngo\u00e0i => doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh hai l\u1ea7n n\u1ebfu kh\u00f4ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA)<\/span><\/p>\n<\/td>\n<\/tr>\n

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6. R\u1ee7i ro truy thu\/ ph\u1ea1t vi ph\u1ea1m thu\u1ebf sau n\u00e0y<\/span><\/p>\n<\/td>\n

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N\u1ebfu c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e9 thu\u1ebf, kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai, c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf g\u1ed1c, ti\u1ec1n ph\u1ea1t, l\u00e3i ch\u1eadm n\u1ed9p, th\u1eadm ch\u00ed x\u1eed l\u00fd h\u00ecnh s\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng<\/span><\/p>\n<\/td>\n

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V\u00ed d\u1ee5: khai th\u1ea5p doanh thu qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf \u0111\u1ec3 gi\u1ea3m thu\u1ebf, n\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n s\u1ebd b\u1ecb truy thu thu\u1ebf VAT, thu\u1ebf thu nh\u1eadp, ti\u1ec1n ph\u1ea1t l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c, h\u00e0ng tr\u0103m ph\u1ea7n tr\u0103m s\u1ed1 thu\u1ebf thi\u1ebfu, c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn<\/span><\/p>\n<\/td>\n<\/tr>\n

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7. R\u1ee7i ro do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ki\u1ec3m so\u00e1t qu\u1ed1c t\u1ebf<\/span><\/p>\n<\/td>\n

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Ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf, hi\u1ec7p \u0111\u1ecbnh qu\u1ed1c t\u1ebf, quy \u0111\u1ecbnh c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0 OECD (BEPS, Pillar 1 \u2013 Pillar 2), thay \u0111\u1ed5i ph\u00e1p lu\u1eadt trong c\u00e1c qu\u1ed1c gia c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n<\/td>\n

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Doanh nghi\u1ec7p quen ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u00e1ch khai b\u00e1o c\u0169 c\u00f3 th\u1ec3 b\u1ecb \u201cs\u1ed1c thu\u1ebf\u201d khi quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; n\u1ec1n t\u1ea3ng qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a nhi\u1ec1u qu\u1ed1c gia<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

III. T\u00ecnh h\u00ecnh thu thu\u1ebf giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam: th\u1ef1c tr\u1ea1ng & th\u00e1ch th\u1ee9c<\/span><\/h2>\n

3.1. Khung ph\u00e1p l\u00fd \u0111\u00e3 c\u00f3, nh\u01b0ng ch\u01b0a ho\u00e0n thi\u1ec7n<\/strong><\/h3>\n
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  • Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1\u202f38\/2019\/QH14 \u0111\u00e3 b\u1ed5 sung quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, kh\u1eafc ph\u1ee5c ph\u1ea7n n\u00e0o c\u00e1c l\u1ed7 h\u1ed5ng trong thu\u1ebf v\u1edbi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.\u00a0<\/span><\/li>\n
  • Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn (v\u00ed d\u1ee5 Circular 80 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf) y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed, qu\u1ea3ng c\u00e1o xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/li>\n
  • N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, s\u00e0n giao d\u1ecbch c\u00f3 tr\u00e1ch nhi\u1ec7m thu h\u1ed9, n\u1ed9p h\u1ed9 m\u1ed9t ph\u1ea7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc.\u00a0<\/span><\/li>\n
  • Ch\u00ednh ph\u1ee7 \u0111ang nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i c\u00e1c lu\u1eadt Thu\u1ebf (Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng, Thu\u1ebf Thu nh\u1eadp) \u0111\u1ec3 b\u1ed5 sung r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a 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 khi cung c\u1ea5p h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 cho th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n
      \n
    • Vi\u1ec7c th\u1ef1c thi, ki\u1ec3m so\u00e1t v\u00e0 chia s\u1ebb th\u00f4ng tin gi\u1eefa c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, ng\u00e2n h\u00e0ng, n\u1ec1n t\u1ea3ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u1eabn c\u00f2n h\u1ea1n ch\u1ebf.<\/span><\/li>\n
    • Nhi\u1ec1u nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u1eabn ch\u01b0a \u0111\u0103ng k\u00fd, k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n
    • Giao d\u1ecbch nh\u1ecf l\u1ebb, gi\u00e1 tr\u1ecb th\u1ea5p (d\u01b0\u1edbi ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf) th\u01b0\u1eddng \u201c\u1ea9n m\u00ecnh\u201d \u0111\u1ec3 tr\u00e1nh b\u1ecb ki\u1ec3m so\u00e1t.<\/span><\/li>\n
    • C\u01a1 quan thu\u1ebf kh\u00f3 ti\u1ebfp c\u1eadn d\u1eef li\u1ec7u giao d\u1ecbch qu\u1ed1c t\u1ebf, kh\u00f3 truy v\u1ebft khi giao d\u1ecbch d\u00f9ng v\u00ed \u0111i\u1ec7n t\u1eed qu\u1ed1c t\u1ebf, thanh to\u00e1n qu\u1ed1c t\u1ebf, m\u00e1y ch\u1ee7 \u0111\u1eb7t \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n v\u1eadt l\u00fd.<\/span><\/li>\n<\/ul>\n

      3.2. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh<\/strong><\/h3>\n
        \n
      • Theo m\u1ed9t b\u00e0i b\u00e1o, trong giai \u0111o\u1ea1n 2019\u20132021, Vi\u1ec7t Nam thu \u0111\u01b0\u1ee3c h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng t\u1eeb Google, Facebook v\u00e0 c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi (qua h\u00ecnh th\u1ee9c thu h\u1ed9 t\u1eeb t\u1ed5 ch\u1ee9c trung gian)\u00a0<\/span><\/li>\n
      • Tuy nhi\u00ean, t\u1ed5ng s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb n\u1ec1n kinh t\u1ebf s\u1ed1 v\u1eabn r\u1ea5t khi\u00eam t\u1ed1n so v\u1edbi doanh thu th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c n\u1ec1n t\u1ea3ng qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span><\/li>\n
      • C\u00f3 \u0111\u1ec1 xu\u1ea5t b\u1ecf kho\u1ea3n mi\u1ec5n thu\u1ebf cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qua th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf d\u01b0\u1edbi 1 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 h\u1ea1n ch\u1ebf l\u1ed7 thu\u1ebf v\u00e0 t\u1ea1o c\u00f4ng b\u1eb1ng v\u1edbi s\u1ea3n xu\u1ea5t n\u1ed9i \u0111\u1ecba.\u00a0<\/span><\/li>\n
      • D\u1ef1 th\u1ea3o s\u1eeda lu\u1eadt thu\u1ebf \u0111\u1ec1 xu\u1ea5t 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 VN) ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf VAT \u1edf VN, n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00ec tr\u00e1ch nhi\u1ec7m thu\u1ebf c\u00f3 th\u1ec3 chuy\u1ec3n sang n\u1ec1n t\u1ea3ng ho\u1eb7c t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n

        Nh\u01b0 v\u1eady, Vi\u1ec7t Nam \u0111ang si\u1ebft qu\u1ea3n l\u00fd thu\u1ebf trong giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi \u2014 v\u00e0 doanh nghi\u1ec7p n\u00e0o l\u01a1 l\u00e0 r\u1ea5t d\u1ec5 b\u1ecb \u201cva ch\u1ea1m\u201d v\u1edbi c\u01a1 quan thu\u1ebf. <\/span>C\u00e1c b\u01b0\u1edbc ph\u00e2n t\u00edch r\u1ee7i ro thu\u1ebf khi l\u1eadp k\u1ebf ho\u1ea1ch giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi<\/span><\/p>\n

        \u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, doanh nghi\u1ec7p\/c\u00e1 nh\u00e2n n\u00ean \u0111i qua c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n

        * X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00ecnh giao d\u1ecbch & d\u00f2ng doanh thu<\/strong><\/p>\n

          \n
        • L\u00e0 d\u1ecbch v\u1ee5 s\u1ed1, qu\u1ea3ng c\u00e1o, ph\u1ea7n m\u1ec1m, nh\u1ea1c\/film, b\u1ea3n quy\u1ec1n, n\u1ec1n t\u1ea3ng s\u1ed1?<\/span><\/li>\n
        • L\u00e0 b\u00e1n h\u00e0ng v\u1eadt l\u00fd (h\u00e0ng h\u00f3a)?<\/span><\/li>\n
        • L\u00e0 m\u00f4 h\u00ecnh B2B hay B2C?<\/span><\/li>\n<\/ul>\n

          * X\u00e1c \u0111\u1ecbnh qu\u1ed1c gia kh\u00e1ch h\u00e0ng & lu\u1eadt thu\u1ebf c\u1ee7a qu\u1ed1c gia \u0111\u00f3<\/strong><\/p>\n

            \n
          • Qu\u1ed1c gia kh\u00e1ch h\u00e0ng c\u00f3 quy \u0111\u1ecbnh thu\u1ebf d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1\/VAT \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng?<\/span><\/li>\n
          • Qu\u1ed1c gia \u0111\u00f3 c\u00f3 hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) v\u1edbi qu\u1ed1c gia c\u1ee7a b\u1ea1n?<\/span><\/li>\n
          • Quy \u0111\u1ecbnh \u201cc\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\u201d (Permanent Establishment \u2013 PE) th\u1ebf n\u00e0o?<\/span><\/li>\n<\/ul>\n

            * X\u00e1c \u0111\u1ecbnh li\u1ec7u doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 \u201cn\u01a1i \u0111\u1ecbnh c\u01b0 th\u01b0\u01a1ng m\u1ea1i (PE)\u201d t\u1ea1i qu\u1ed1c gia kh\u00e1ch h\u00e0ng hay kh\u00f4ng<\/strong><\/p>\n

              \n
            • C\u00f3 \u0111\u1eb7t m\u00e1y ch\u1ee7, chi nh\u00e1nh, v\u0103n ph\u00f2ng, nh\u00e2n vi\u00ean \u0111\u1ea1i di\u1ec7n t\u1ea1i qu\u1ed1c gia \u0111\u00f3?<\/span><\/li>\n
            • C\u00f3 h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n, thu nh\u1eadp ti\u00eau d\u00f9ng l\u1edbn, ho\u1eb7c \u0111i\u1ec1u ph\u1ed1i t\u1eeb xa h\u01b0\u1edbng v\u00e0o qu\u1ed1c gia \u0111\u00f3?<\/span><\/li>\n<\/ul>\n

              * Xem x\u00e9t ngh\u0129a v\u1ee5 VAT \/ thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1ecba ph\u01b0\u01a1ng<\/strong><\/p>\n

                \n
              • N\u1ebfu b\u00e1n d\u1ecbch v\u1ee5 s\u1ed1, qu\u1ea3ng c\u00e1o, ph\u1ea7n m\u1ec1m: kh\u00e1ch h\u00e0ng n\u1ed9i \u0111\u1ecba c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu VAT\/GST, v\u00e0 b\u1ea1n (b\u00ean cung c\u1ea5p) c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u0103ng k\u00fd, t\u00ednh v\u00e0 thu h\u1ed9 VAT?<\/span><\/li>\n
              • N\u1ebfu b\u00e1n h\u00e0ng h\u00f3a: h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o qu\u1ed1c gia kia, ph\u1ea3i ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u + VAT nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n

                * Xem x\u00e9t quy \u0111\u1ecbnh n\u1ec1n t\u1ea3ng giao d\u1ecbch & vai tr\u00f2 trung gian thu\u1ebf<\/strong><\/p>\n

                  \n
                • N\u1ec1n t\u1ea3ng giao d\u1ecbch ho\u1eb7c t\u1ed5 ch\u1ee9c thanh to\u00e1n c\u00f3 th\u1ec3 ch\u1ecbu ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, thu h\u1ed9 thu\u1ebf khi giao d\u1ecbch x\u1ea3y ra.<\/span><\/li>\n
                • N\u1ebfu b\u1ea1n l\u00e0 b\u00ean l\u00e0m trung gian, c\u00f3 th\u1ec3 b\u1ecb bu\u1ed9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu thu\u1ebf h\u1ed9 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n

                  * L\u1eadp d\u1ef1 b\u00e1o chi ph\u00ed thu\u1ebf, r\u1ee7i ro truy thu v\u00e0 ph\u1ea1t<\/strong><\/p>\n

                    \n
                  • T\u00ednh chi ph\u00ed thu\u1ebf VAT\/GST n\u1ebfu c\u00f3<\/span><\/li>\n
                  • D\u1ef1 tr\u00f9 vi\u1ec7c b\u1ecb truy thu thu\u1ebf thu nh\u1eadp n\u1ebfu b\u1ecb x\u00e1c \u0111\u1ecbnh c\u00f3 PE<\/span><\/li>\n
                  • D\u1ef1 tr\u00f9 ti\u1ec1n ph\u1ea1t, l\u00e3i ch\u1eadm n\u1ed9p n\u1ebfu khai sai ho\u1eb7c k\u00ea ch\u1eadm n\u1ed9p<\/span><\/li>\n<\/ul>\n

                    * X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o<\/strong><\/p>\n

                      \n
                    • L\u01b0u tr\u1eef h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n qu\u1ed1c t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n
                    • T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n\/ERP c\u00f3 kh\u1ea3 n\u0103ng t\u00ednh thu\u1ebf qu\u1ed1c t\u1ebf<\/span><\/li>\n
                    • Ch\u1ee7 \u0111\u1ed9ng giao ti\u1ebfp v\u1edbi n\u1ec1n t\u1ea3ng, ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u1ea5y d\u1eef li\u1ec7u giao d\u1ecbch<\/span><\/li>\n<\/ul>\n

                      * Theo d\u00f5i c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf v\u00e0 n\u1ed9i \u0111\u1ecba<\/strong><\/p>\n

                        \n
                      • C\u00e1c qu\u1ed1c gia c\u00f3 th\u1ec3 thay \u0111\u1ed5i lu\u1eadt \u00e1p thu\u1ebf k\u1ef9 thu\u1eadt s\u1ed1<\/span><\/li>\n
                      • OECD \/BEPS \/ Pillar 1 \/ Pillar 2 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1ch ph\u00e2n b\u1ed5 quy\u1ec1n \u0111\u00e1nh thu\u1ebf gi\u1eefa qu\u1ed1c gia<\/span><\/li>\n
                      • C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u1ec3 ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 m\u1edbi \u00e1p cho giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi<\/span><\/li>\n<\/ul>\n

                        IV. Gi\u1ea3i ph\u00e1p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf<\/span><\/h2>\n

                        D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n m\u00e0 doanh nghi\u1ec7p\/c\u00e1 nh\u00e2n n\u00ean \u00e1p d\u1ee5ng:<\/span><\/p>\n

                        4.1. \u0110\u0103ng k\u00fd thu\u1ebf \u0111\u00fang n\u01a1i, \u0111\u00fang l\u00fac<\/span><\/h3>\n
                          \n
                        • Khi ph\u00e1t sinh doanh thu t\u1eeb qu\u1ed1c gia A, n\u1ebfu lu\u1eadt thu\u1ebf qu\u1ed1c gia A y\u00eau c\u1ea7u \u0111\u0103ng k\u00fd thu\u1ebf (VAT, thu\u1ebf k\u1ef9 thu\u1eadt s\u1ed1, thu\u1ebf doanh nghi\u1ec7p) th\u00ec c\u1ea7n \u0111\u0103ng k\u00fd v\u00e0 k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n
                        • N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i qu\u1ed1c gia kh\u00e1ch h\u00e0ng nh\u01b0ng lu\u1eadt qu\u1ed1c gia \u0111\u00f3 bu\u1ed9c \u0111\u0103ng k\u00fd thu\u1ebf cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng c\u00f3 PE), b\u1ea1n c\u1ea7n tu\u00e2n th\u1ee7.<\/span><\/li>\n
                        • \u1ede Vi\u1ec7t Nam, n\u1ebfu b\u1ea1n nh\u1eadn doanh thu t\u1eeb qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi, c\u1ea7n xem x\u00e9t \u0111\u0103ng k\u00fd theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn.<\/span><\/li>\n<\/ul>\n

                          4.2. Th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng qu\u1ed1c t\u1ebf<\/span><\/h3>\n
                            \n
                          • Trong h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng qu\u1ed1c t\u1ebf ho\u1eb7c n\u1ec1n t\u1ea3ng, r\u00f5 r\u00e0ng ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf (n\u1ebfu c\u00f3) \u2013 nh\u00e0 cung c\u1ea5p hay kh\u00e1ch h\u00e0ng.<\/span><\/li>\n
                          • Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb, chi ph\u00ed thu\u1ebf ph\u00e1t sinh \u2014 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ecb b\u1ea5t ng\u1edd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf sau n\u00e0y.<\/span><\/li>\n<\/ul>\n

                            4.3. S\u1eed d\u1ee5ng chi\u1ec1u h\u01b0\u1edbng \u201cn\u1ec1n t\u1ea3ng ho\u1eb7c trung gian thu\u1ebf\u201d<\/span><\/h3>\n
                              \n
                            • N\u1ebfu giao d\u1ecbch qua m\u1ed9t n\u1ec1n t\u1ea3ng ho\u1eb7c s\u00e0n, n\u00ean th\u1ecfa thu\u1eadn \u0111\u1ec3 n\u1ec1n t\u1ea3ng thu h\u1ed9 VAT\/GST, thu\u1ebf li\u00ean quan n\u1ebfu lu\u1eadt \u0111\u1ecba ph\u01b0\u01a1ng quy \u0111\u1ecbnh.<\/span><\/li>\n
                            • \u1ede Vi\u1ec7t Nam, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m thu h\u1ed9 thu\u1ebf t\u1eeb ng\u01b0\u1eddi b\u00e1n c\u00e1 nh\u00e2n tr\u00ean n\u1ec1n t\u1ea3ng.\u00a0<\/span><\/li>\n
                            • V\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf, n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn v\u1edbi c\u00e1c n\u1ec1n t\u1ea3ng qu\u1ed1c t\u1ebf (Google, Meta\u2026) v\u1ec1 tr\u00e1ch nhi\u1ec7m thu\u1ebf, c\u00f3 th\u1ec3 gi\u1ea3m r\u1ee7i ro \u0111\u1ed9t ng\u1ed9t b\u1ecb truy thu.<\/span><\/li>\n<\/ul>\n

                              4.4. Ph\u00e2n b\u1ed5 thu\u1ebf h\u1ee3p l\u00fd & s\u1eed d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA)<\/span><\/h3>\n
                                \n
                              • Khi doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf t\u1ea1i qu\u1ed1c gia c\u1ee7a b\u1ea1n, ph\u00e2n b\u1ed5 doanh thu v\u00e0 chi ph\u00ed gi\u1eefa c\u00e1c qu\u1ed1c gia \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf.<\/span><\/li>\n
                              • Ki\u1ec3m tra xem qu\u1ed1c gia kh\u00e1ch h\u00e0ng c\u00f3 DTA v\u1edbi qu\u1ed1c gia b\u1ea1n hay kh\u00f4ng \u0111\u1ec3 tr\u00e1nh vi\u1ec7c \u0111\u00e1nh thu\u1ebf k\u00e9p.<\/span><\/li>\n
                              • Trong h\u1ee3p \u0111\u1ed3ng, n\u00eau r\u00f5 quy\u1ec1n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf n\u1ebfu c\u00f3 DTA.<\/span><\/li>\n<\/ul>\n

                                4.5. Ph\u00e2n lo\u1ea1i doanh thu & \u00e1p thu\u1ebf \u0111\u00fang m\u00e3 lo\u1ea1i<\/span><\/h3>\n
                                  \n
                                • V\u1edbi d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1, qu\u1ea3ng c\u00e1o, b\u1ea3n quy\u1ec1n, ph\u1ea7n m\u1ec1m \u2013 ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng \u0111\u1ec3 \u00e1p thu\u1ebf VAT \/ thu\u1ebf d\u1ecbch v\u1ee5 h\u1ee3p l\u00fd.<\/span><\/li>\n
                                • V\u1edbi h\u00e0ng h\u00f3a, ph\u00e2n lo\u1ea1i m\u00e3 HS \u0111\u00fang, l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u00e1nh sai, truy thu ho\u1eb7c gi\u1eef h\u00e0ng t\u1ea1i h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n

                                  4.6. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb minh b\u1ea1ch, r\u00f5 r\u00e0ng<\/span><\/h3>\n
                                    \n
                                  • H\u00f3a \u0111\u01a1n qu\u1ed1c t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n giao nh\u1eadn n\u1ebfu c\u00f3 \u2014 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 trong h\u1ed3 s\u01a1.<\/span><\/li>\n
                                  • Khi c\u00f3 ki\u1ec3m tra thu\u1ebf, b\u1ea1n c\u1ea7n ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c doanh thu, chi ph\u00ed, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111ang qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n

                                    4.7. Theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf<\/span><\/h3>\n
                                      \n
                                    • \u0110\u0103ng k\u00fd nh\u1eadn b\u1ea3n tin thu\u1ebf qu\u1ed1c t\u1ebf, tham gia m\u1ea1ng l\u01b0\u1edbi k\u1ebf to\u00e1n \u2013 thu\u1ebf \u0111\u1ec3 c\u1eadp nh\u1eadt lu\u1eadt m\u1edbi.<\/span><\/li>\n
                                    • Khi c\u00f3 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh lu\u1eadt (v\u00ed d\u1ee5, qu\u1ed1c gia \u00e1p thu\u1ebf k\u1ef9 thu\u1eadt s\u1ed1 m\u1edbi, thay \u0111\u1ed5i thu\u1ebf VAT), ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng nhanh ch\u00f3ng.<\/span><\/li>\n
                                    • Theo d\u00f5i c\u00e1c s\u00e1ng ki\u1ebfn qu\u1ed1c t\u1ebf nh\u01b0 OECD \/ BEPS \/ Pillar 1 \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n h\u01b0\u1edbng \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n

                                      4.8. H\u1ee3p t\u00e1c v\u1edbi chuy\u00ean gia thu\u1ebf qu\u1ed1c t\u1ebf \/ k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/span><\/h3>\n
                                        \n
                                      • Khi doanh thu xuy\u00ean bi\u00ean gi\u1edbi l\u1edbn, n\u00ean h\u1ee3p t\u00e1c v\u1edbi c\u00f4ng ty t\u01b0 v\u1ea5n thu\u1ebf qu\u1ed1c t\u1ebf \u0111\u1ec3 r\u00e0 so\u00e1t r\u1ee7i ro, l\u1eadp c\u1ea5u tr\u00fac thu\u1ebf t\u1ed1i \u01b0u v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/span><\/li>\n
                                      • Ki\u1ec3m to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi b\u1ecb thanh tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n

                                        V. Qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf & b\u00e1n h\u00e0ng online \u2014 R\u1ee7i ro \u201cn\u00f3ng\u201d c\u1ea7n l\u01b0u \u00fd<\/span><\/h2>\n

                                        5.1. Qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf (d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, marketing s\u1ed1)<\/span><\/h3>\n
                                          \n
                                        • D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1 \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1eeb n\u01b0\u1edbc ngo\u00e0i cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc: r\u1ea5t d\u1ec5 b\u1ecb xem l\u00e0 \u201cdoanh thu trong n\u01b0\u1edbc\u201d, ph\u1ea3i ch\u1ecbu VAT \/ thu\u1ebf d\u1ecbch v\u1ee5 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n
                                        • N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd\/ k\u00ea khai VAT \u1edf qu\u1ed1c gia kh\u00e1ch h\u00e0ng, d\u1ec5 b\u1ecb truy thu khi ki\u1ec3m tra.<\/span><\/li>\n
                                        • N\u1ebfu n\u1ec1n t\u1ea3ng qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf kh\u00f4ng h\u1ee3p t\u00e1c, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c thanh to\u00e1n trung gian ho\u1eb7c ng\u00e2n h\u00e0ng trong n\u01b0\u1edbc kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay.<\/span><\/li>\n
                                        • N\u1ebfu h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u1eb7t \u1edf qu\u1ed1c gia b\u00ean ngo\u00e0i m\u00e0 kh\u00f4ng n\u00eau r\u00f5 tr\u00e1ch nhi\u1ec7m thu\u1ebf, doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 th\u1ec3 \u201cv\u01b0\u1edbng\u201d tr\u00e1ch nhi\u1ec7m n\u1ed9p thay n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0 giao d\u1ecbch n\u1ed9i \u0111\u1ecba.<\/span><\/li>\n<\/ul>\n

                                          5.2. B\u00e1n h\u00e0ng online qu\u1ed1c t\u1ebf (h\u00e0ng h\u00f3a v\u1eadt l\u00fd ho\u1eb7c s\u1ed1)<\/span><\/h3>\n
                                            \n
                                          • H\u00e0ng h\u00f3a v\u1eadt l\u00fd: c\u00f3 r\u1ee7i ro b\u1ecb gi\u1eef t\u1ea1i h\u1ea3i quan n\u1ebfu khai sai m\u00e3 HS, khai gi\u00e1 th\u1ea5p, kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 ho\u1eb7c h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p.<\/span><\/li>\n
                                          • H\u00e0ng h\u00f3a g\u1eedi nh\u1ecf l\u1ebb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu d\u01b0\u1edbi ng\u01b0\u1ee1ng \u2014 n\u1ebfu l\u1ee3i d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf \u0111\u1ec3 \u201cch\u1ebb \u0111\u01a1n\u201d nh\u1eb1m n\u00e9 thu\u1ebf, b\u1ecb ph\u00e1t gi\u00e1c s\u1ebd b\u1ecb ph\u1ea1t.<\/span><\/li>\n
                                          • H\u00e0ng h\u00f3a s\u1ed1 (ph\u1ea7n m\u1ec1m, ebook, n\u1ed9i dung s\u1ed1): r\u1ea5t d\u1ec5 che gi\u1ea5u doanh thu, kh\u00f3 x\u00e1c \u0111\u1ecbnh n\u01a1i ph\u00e1t sinh thu nh\u1eadp, n\u00ean n\u1ebfu ch\u1ebf \u0111\u1ed9 thu\u1ebf kh\u00f4ng r\u00f5 r\u00e0ng d\u1ec5 b\u1ecb truy thu sau n\u00e0y.<\/span><\/li>\n
                                          • N\u1ebfu doanh nghi\u1ec7p \u0111\u1eb7t kho, x\u1eed l\u00fd \u0111\u01a1n, h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng t\u1ea1i qu\u1ed1c gia nh\u1eadp, c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh c\u00f3 PE v\u00e0 ch\u1ecbu thu\u1ebf thu nh\u1eadp \u1edf qu\u1ed1c gia nh\u1eadp.<\/span><\/li>\n
                                          • Khi h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o Th\u00e1i Lan, c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf nh\u1eadp kh\u1ea9u + VAT nh\u1eadp kh\u1ea9u t\u00f9y v\u00e0o lo\u1ea1i h\u00e0ng, tr\u1ecb gi\u00e1, m\u00e3 HS.<\/span><\/li>\n
                                          • N\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ed7 tr\u1ee3 h\u1eadu c\u1ea7n, kho ch\u1ee9a, nh\u00e2n vi\u00ean d\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng t\u1ea1i Th\u00e1i, c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 c\u00f3 PE t\u1ea1i Th\u00e1i v\u00e0 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Th\u00e1i.<\/span><\/li>\n
                                          • N\u1ebfu doanh thu nh\u1ecf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 mu\u1ed1n chia \u0111\u01a1n \u0111\u1ec3 d\u01b0\u1edbi ng\u01b0\u1ee1ng thu\u1ebf, n\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 th\u1ec3 b\u1ecb truy thu, ph\u1ea1t.<\/span><\/li>\n<\/ul>\n

                                            5.3. Gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf xuy\u00ean bi\u00ean gi\u1edbi<\/span><\/h3>\n
                                              \n
                                            1. X\u00e1c \u0111\u1ecbnh r\u00f5 qu\u1ed1c gia ch\u1ecbu thu\u1ebf & lu\u1eadt thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/li>\n
                                            2. Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n c\u00f3 PE hay kh\u00f4ng<\/span><\/li>\n
                                            3. X\u00e1c \u0111\u1ecbnh lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng (VAT, thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf d\u1ecbch v\u1ee5 s\u1ed1, nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5)<\/span><\/li>\n
                                            4. H\u1ee3p \u0111\u1ed3ng r\u00f5 tr\u00e1ch nhi\u1ec7m thu\u1ebf gi\u1eefa c\u00e1c b\u00ean<\/span><\/li>\n
                                            5. Th\u1ecfa thu\u1eadn v\u1edbi n\u1ec1n t\u1ea3ng \/ t\u1ed5 ch\u1ee9c thanh to\u00e1n n\u1ebfu ph\u1ea3i thu h\u1ed9 thu\u1ebf<\/span><\/li>\n
                                            6. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n
                                            7. Theo d\u00f5i c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf & trong n\u01b0\u1edbc<\/span><\/li>\n
                                            8. Ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3\/ r\u00e0 so\u00e1t thu\u1ebf<\/span><\/li>\n
                                            9. Huy \u0111\u1ed9ng chuy\u00ean gia thu\u1ebf n\u1ebfu doanh thu l\u1edbn ho\u1eb7c c\u00f3 nhi\u1ec1u th\u1ecb tr\u01b0\u1eddng<\/span><\/li>\n
                                            10. Chu\u1ea9n b\u1ecb ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 d\u1ef1 ph\u00f2ng truy thu \/ ph\u1ea1t n\u1ebfu c\u00f3 r\u1ee7i ro<\/span><\/li>\n<\/ol>\n

                                              VI. K\u1ebft lu\u1eadn & l\u1eddi khuy\u00ean d\u00e0nh cho doanh nghi\u1ec7p \/ c\u00e1 nh\u00e2n<\/span><\/h2>\n

                                              Giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi \u2014 \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf v\u00e0 b\u00e1n h\u00e0ng online \u2014 mang l\u1ea1i c\u01a1 h\u1ed9i th\u1ecb tr\u01b0\u1eddng r\u1ed9ng l\u1edbn, nh\u01b0ng \u0111\u1ed3ng th\u1eddi \u1ea9n ch\u1ee9a r\u1ea5t nhi\u1ec1u r\u1ee7i ro thu\u1ebf n\u1ebfu kh\u00f4ng qu\u1ea3n tr\u1ecb c\u1ea9n th\u1eadn. C\u00e1c r\u1ee7i ro thu\u1ebf c\u00f3 th\u1ec3 t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u1ee7 th\u1ec3 ch\u1ecbu thu\u1ebf, \u00e1p thu\u1ebf VAT\/GST, thu\u1ebf thu nh\u1eadp, thu\u1ebf nh\u1eadp kh\u1ea9u, \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu ho\u1eb7c ph\u1ea1t vi ph\u1ea1m n\u1ebfu k\u00ea khai sai ho\u1eb7c n\u00e9 thu\u1ebf.<\/span><\/p>\n

                                              T\u1ea1i Vi\u1ec7t Nam, m\u1eb7c d\u00f9 khung ph\u00e1p l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 qu\u1ea3n l\u00fd giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c tri\u1ec3n khai, chia s\u1ebb d\u1eef li\u1ec7u, ki\u1ec3m so\u00e1t v\u1eabn \u0111ang l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn. \u0110\u1ed3ng th\u1eddi, c\u00e1c qu\u1ed1c gia kh\u00e1c c\u0169ng ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh thu\u1ebf s\u1ed1 v\u00e0 qu\u1ed1c t\u1ebf \u2014 v\u00ec th\u1ebf doanh nghi\u1ec7p c\u1ea7n li\u00ean t\u1ee5c c\u1eadp nh\u1eadt v\u00e0 ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7.<\/span><\/p>\n

                                              L\u1eddi khuy\u00ean quan tr\u1ecdng:<\/span><\/p>\n

                                                \n
                                              • B\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c ph\u00e2n t\u00edch r\u1ee7i ro thu\u1ebf cho t\u1eebng th\u1ecb tr\u01b0\u1eddng b\u1ea1n giao d\u1ecbch \u2014 kh\u00f4ng l\u00e0m \u0111\u1ea1i tr\u00e0.<\/span><\/li>\n
                                              • Lu\u00f4n c\u00f3 \u201ck\u1ebf ho\u1ea1ch B\u201d d\u1ef1 ph\u00f2ng chi ph\u00ed thu\u1ebf, truy thu, x\u1eed ph\u1ea1t.<\/span><\/li>\n
                                              • H\u1ee3p t\u00e1c v\u1edbi n\u1ec1n t\u1ea3ng, t\u1ed5 ch\u1ee9c thanh to\u00e1n, ng\u00e2n h\u00e0ng \u0111\u1ec3 c\u00f3 d\u1eef li\u1ec7u minh b\u1ea1ch.<\/span><\/li>\n
                                              • Khi doanh thu ho\u1eb7c ph\u1ea1m vi qu\u1ed1c t\u1ebf t\u0103ng l\u00ean, n\u00ean s\u1eed d\u1ee5ng chuy\u00ean gia\/ c\u00f4ng ty t\u01b0 v\u1ea5n thu\u1ebf qu\u1ed1c t\u1ebf \u0111\u1ec3 thi\u1ebft k\u1ebf c\u1ea5u tr\u00fac t\u1ed1i \u01b0u, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 nh\u01b0ng v\u1eabn t\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n
                                              • C\u1eadp nh\u1eadt li\u00ean t\u1ee5c ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf: c\u00e1c n\u01b0\u1edbc b\u1eaft \u0111\u1ea7u \u00e1p thu\u1ebf k\u1ef9 thu\u1eadt s\u1ed1, thu\u1ebf n\u1ec1n t\u1ea3ng, quy \u0111\u1ecbnh PE m\u1edbi \u2014 n\u1ebfu b\u1ea1n kh\u00f4ng theo k\u1ecbp, d\u1ec5 b\u1ecb \u201cv\u1ee1 tr\u1eadn\u201d khi lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng b\u1ea5t ng\u1edd.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

                                                Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.I. M\u1edf \u0111\u1ea7u: T\u1ea1i sao r\u1ee7i ro thu\u1ebf trong giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi tr\u1edf n\u00ean nghi\u00eam tr\u1ecdng? Trong b\u1ed1i c\u1ea3nh ph\u00e1t..<\/p>\n","protected":false},"author":1,"featured_media":13042,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u00e1c r\u1ee7i ro khi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi qu\u1ea3ng c\u00e1o qu\u1ed1c t\u1ebf v\u00e0 b\u00e1n h\u00e0ng online. 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