{"id":2298,"date":"2025-11-10T03:33:59","date_gmt":"2025-11-10T03:33:59","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2298"},"modified":"2025-11-10T03:33:59","modified_gmt":"2025-11-10T03:33:59","slug":"bai-2-thoi-co-vang-de-chuyen-doi-va-nang-hieu-qua-hoat-dong","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2298","title":{"rendered":"B\u00e0i 2: \u201cTh\u1eddi c\u01a1 v\u00e0ng\u201d \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i v\u00e0 n\u00e2ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng"},"content":{"rendered":"\n<p>Tr\u01b0\u1edbc ng\u01b0\u1ee1ng c\u1eeda x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n, kh\u00f4ng \u00edt h\u1ed9 kinh doanh lo ng\u1ea1i vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang k\u00ea khai s\u1ebd ph\u1ee9c t\u1ea1p, t\u1ed1n k\u00e9m v\u00e0 d\u1ec5 sai s\u00f3t. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 \u201cth\u1eddi c\u01a1 v\u00e0ng\u201d \u0111\u1ec3 h\u1ed9 kinh doanh l\u00e0m \u0111\u00fang, l\u00e0m minh b\u1ea1ch, t\u1eeb \u0111\u00f3 n\u00e2ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf c\u1ee7a khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/23156c00cd52240c7d43#396224606\" alt=\"\"\/><figcaption class=\"wp-element-caption\">HKD l\u00e0m \u0111\u00fang \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf c\u1ee7a khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng hi\u1ec7n \u0111\u1ea1i<\/figcaption><\/figure>\n<\/div>\n\n\n<p>\u200b<strong>B\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng \u0111\u1ec3 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i<\/strong><\/p>\n\n\n\n<p>Ngh\u1ecb quy\u1ebft s\u1ed1 68-NQ\/TW c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n \u0111\u1eb7t ra ch\u1ee7 tr\u01b0\u01a1ng x\u00f3a b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh (HKD) ch\u1eadm nh\u1ea5t trong n\u0103m 2026. Nh\u01b0 v\u1eady, ch\u00ednh th\u1ee9c t\u1eeb n\u0103m 2026, HKD v\u00e0 c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, m\u00e0 s\u1ebd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp (t\u1ee9c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu) th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i.<\/p>\n\n\n\n<p><em>\u201cVi\u1ec7c chuy\u1ec3n t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai s\u1ebd kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi ngh\u0129. Ti\u1ec3u th\u01b0\u01a1ng, HKD ch\u1ec9 c\u1ea7n l\u00e0m quen v\u1edbi vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7, \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh; \u0111\u1ed3ng th\u1eddi l\u00e0m quen v\u1edbi c\u00e1c \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0 eTax Mobile&#8230;<strong>\u201d<\/strong>.<\/em><\/p>\n\n\n\n<p>\u00d4ng Mai S\u01a1n &#8211; Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf<\/p>\n\n\n\n<p>C\u00e1c chuy\u00ean gia kinh t\u1ebf cho r\u1eb1ng, vi\u1ec7cx\u00f3a b\u1ecf thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi HKD mang nhi\u1ec1u \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00f4ng cu\u1ed9c c\u1ea3i c\u00e1ch v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n, c\u0169ng nh\u01b0 trong qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng nh\u1eb1m x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u01a1n, m\u00e0 c\u00f2n l\u00e0 ni\u1ec1m tin, th\u00f4ng \u0111i\u1ec7p t\u1eeb ch\u00ednh s\u00e1ch &#8211; t\u1ee9c l\u00e0 Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng si\u1ebft ch\u1eb7t, m\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho HKD l\u00e0m \u0111\u00fang, minh b\u1ea1ch \u0111\u1ec3 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, kh\u00f4ng \u00edt HKD lo ng\u1ea1i vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang k\u00ea khai s\u1ebd ph\u1ee9c t\u1ea1p, t\u1ed1n k\u00e9m v\u00e0 d\u1ec5 sai s\u00f3t. T\u1eebng ki\u1ebfn ngh\u1ecb \u0111\u1ebfn c\u01a1 quan thu\u1ebf, HKD b\u00e1nh cu\u1ed1n B\u00e0 Ho\u00e0nh tr\u00ean ph\u1ed1 T\u00f4 Hi\u1ebfn Th\u00e0nh (TP. H\u00e0 N\u1ed9i) th\u1eafc m\u1eafc, HKD \u0111\u00e3 d\u00f9ng m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; kh\u00e1ch h\u00e0ng c\u1ee7a c\u1eeda h\u00e0ng ch\u1ee7 y\u1ebfu l\u00e0 ng\u01b0\u1eddi mua l\u1ebb, ho\u1eb7c mua qua \u1ee9ng d\u1ee5ng Shopee. Nh\u01b0 v\u1eady, h\u1ed9 c\u00f3 th\u1ec3 g\u1ed9p nhi\u1ec1u giao d\u1ecbch nh\u1ecf trong ng\u00e0y \u0111\u1ec3 xu\u1ea5t m\u1ed9t h\u00f3a \u0111\u01a1n chung hay kh\u00f4ng? HKD n\u00e0y c\u00f2n cho r\u1eb1ng, m\u1ed9t su\u1ea5t b\u00e1nh cu\u1ed1n c\u00f3 gi\u00e1 ch\u1ec9 30.000 \u0111\u1ed3ng c\u0169ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, th\u00ec chi ph\u00ed s\u1ebd t\u0103ng cao, l\u1ee3i nhu\u1eadn kinh doanh s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n\n\n\n<p>Tr\u01b0\u1edbc nh\u1eefng b\u0103n kho\u0103n c\u1ee7a c\u00e1c HKD, Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf &#8211; Mai S\u01a1n cho bi\u1ebft, c\u01a1 quan thu\u1ebf r\u1ea5t th\u1ea5u hi\u1ec3u, ph\u1ea7n l\u1edbn HKD nh\u1ecf l\u1ebb l\u00e2u nay quen l\u00e0m theo kinh nghi\u1ec7m, \u00edt c\u00f3 th\u00f3i quen t\u00ecm hi\u1ec3u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 c\u0169ng e ng\u1ea1i khi ti\u1ebfp x\u00fac v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan ph\u00e1p lu\u1eadt, d\u1eabn \u0111\u1ebfn lo l\u1eafng.<\/p>\n\n\n\n<p>Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf th\u00f4ng tin, c\u01a1 quan thu\u1ebf \u0111\u00e3 cung c\u1ea5p mi\u1ec5n ph\u00ed c\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p, t\u1eeb \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai \u0111\u1ebfn n\u1ed9p thu\u1ebf, gi\u00fap HKD k\u00ea khai, n\u1ed9p thu\u1ebf nhanh ch\u00f3ng, m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i ch\u1ec9 v\u1edbi v\u00e0i thao t\u00e1c tr\u00ean \u0111i\u1ec7n tho\u1ea1i th\u00f4ng minh ho\u1eb7c m\u00e1y t\u00ednh m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p><strong>Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 l\u00e0m \u0111\u00fang, l\u00e0m minh b\u1ea1ch<\/strong><\/p>\n\n\n\n<p>Chia s\u1ebb quan \u0111i\u1ec3m t\u1ea1i H\u1ed9i th\u1ea3o \u201cS\u1eafp b\u1ecf thu\u1ebf kho\u00e1n, HKD c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?\u201d, GS. TS Ho\u00e0ng V\u0103n C\u01b0\u1eddng &#8211; \u1ee6y vi\u00ean \u1ee6y ban Kinh t\u1ebf v\u00e0 T\u00e0i ch\u00ednh c\u1ee7a Qu\u1ed1c h\u1ed9i cho r\u1eb1ng, m\u1ee5c \u0111\u00edch b\u1ecf thu\u1ebf kho\u00e1n \u0111\u1ec3 chuy\u1ec3n sang k\u00ea khai, chuy\u1ec3n HKD l\u00ean DN kh\u00f4ng ph\u1ea3i \u0111\u1ec3 t\u0103ng thu cho ng\u00e2n s\u00e1ch. Th\u1ef1c t\u1ebf, v\u1edbi thu\u1ebf kho\u00e1n hi\u1ec7n t\u1ea1i, Nh\u00e0 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c nhi\u1ec1u ti\u1ec1n thu\u1ebf h\u01a1n, v\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u00e1p m\u1ee9c kho\u00e1n, ng\u01b0\u1eddi n\u1ed9p kh\u00f3 \u0111\u00e0m ph\u00e1n.<\/p>\n\n\n\n<p>GS. TS Ho\u00e0ng V\u0103n C\u01b0\u1eddng c\u0169ng ch\u1ec9 ra r\u1eb1ng, \u0111\u1ebfn nay, ph\u1ea7n l\u1edbn HKD v\u1eabn \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ki\u1ec3u truy\u1ec1n th\u1ed1ng, \u201cnh\u1eadp h\u00e0ng v\u1ec1 gi\u00e1 10 \u0111\u1ed3ng, b\u00e1n ra 15 \u0111\u1ed3ng, nh\u01b0ng cu\u1ed1i th\u00e1ng v\u1eabn kh\u00f4ng bi\u1ebft l\u1eddi l\u1ed7 ra sao\u201d. Do \u0111\u00f3, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 t\u0103ng t\u1ed1c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 s\u1ebd gi\u00fap HKD qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, doanh thu v\u00e0 l\u1ee3i nhu\u1eadn hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n\n\n\n<p>Th\u1ef1c t\u1ebf th\u1eddi gian v\u1eeba qua, tr\u01b0\u1edbc ch\u1ee7 tr\u01b0\u01a1ng x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n, \u0111\u00e3 xu\u1ea5t hi\u1ec7n \u201cl\u00e0n s\u00f3ng\u201d ph\u1ea3n \u1ee9ng t\u1eeb c\u00e1c HKD qua nh\u1eefng h\u00e0nh \u0111\u1ed9ng nh\u01b0 d\u00e1n th\u00f4ng b\u00e1o kh\u00f4ng nh\u1eadn chuy\u1ec3n kho\u1ea3n, ch\u1ec9 nh\u1eadn thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t khi b\u00e1n h\u00e0ng h\u00f3a, ho\u1eb7c \u0111\u1eb7t ra nh\u1eefng c\u00e2u h\u1ecfi nh\u01b0: \u201cV\u00ec sao ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i?\u201d, \u201c\u0110ang \u1ed5n \u0111\u1ecbnh, t\u1ea1i sao c\u1ea7n thay \u0111\u1ed5i?\u201d&#8230;<\/p>\n\n\n\n<p>Chuy\u00ean gia kinh t\u1ebf V\u0169 Long &#8211; Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty c\u1ed5 ph\u1ea7n C\u00f4ng ngh\u1ec7 Biso24 kh\u1eb3ng \u0111\u1ecbnh, Nh\u00e0 n\u01b0\u1edbc \u0111ang t\u1ea1o \u0111i\u1ec1u ki\u1ec7n, \u0111ang gi\u1ea3m thu\u1ebf, \u0111ang c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh m\u1ea1nh m\u1ebd; \u0111i\u1ec3n h\u00ecnh nh\u01b0 vi\u1ec7c gi\u1ea3m 2% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, gi\u1ea3m thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, s\u1eeda Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng n\u00e2ng m\u1ee9c ch\u1ecbu thu\u1ebf c\u1ee7a HKD&#8230; V\u1eady t\u1eeb \u0111\u00e2u l\u1ea1i xu\u1ea5t hi\u1ec7n l\u00e0n s\u00f3ng ch\u1ed1ng \u0111\u1ed1i n\u00e0y?<\/p>\n\n\n\n<p>\u00d4ng Long th\u1eb3ng th\u1eafn cho r\u1eb1ng, nh\u1eefng ng\u01b0\u1eddi ph\u1ea3n \u0111\u1ed1i vi\u1ec7c x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n h\u1ea7u h\u1ebft l\u00e0 l\u00e0m ch\u01b0a \u0111\u00fang, n\u1ebfu kh\u00f4ng mu\u1ed1n n\u00f3i l\u00e0 c\u1ed1 t\u00ecnh l\u00e0m sai. C\u00f2n nh\u1eefng ai \u0111\u1ed3ng t\u00ecnh v\u00e0 nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 c\u01a1 h\u1ed9i, th\u00ec \u0111\u00f3 l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 t\u01b0 duy \u0111\u00fang v\u00e0 \u0111\u00e3 l\u00e0m \u0111\u00fang. Cho n\u00ean, \u0111\u00e2y l\u00e0 th\u00e1ch th\u1ee9c v\u1edbi nh\u1eefng ng\u01b0\u1eddi ch\u01b0a l\u00e0m \u0111\u00fang v\u00e0 l\u00e0 c\u01a1 h\u1ed9i cho nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 l\u00e0m \u0111\u00fang.<\/p>\n\n\n\n<p>Nh\u1ea5n m\u1ea1nh \u201cc\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c kh\u00f4ng l\u00e0m \u0111\u00fang trong hi\u1ec7n t\u1ea1i r\u1ea5t \u0111\u1eaft\u201d, v\u1ecb chuy\u00ean gia n\u00e0y \u0111\u01b0a ra l\u1eddi khuy\u00ean, DN, HKD h\u00e3y hi\u1ec3u \u0111\u00fang v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ec3 l\u00e0m \u0111\u00fang, b\u00e0i b\u1ea3n, minh b\u1ea1ch v\u00e0 \u201cng\u1ea9ng cao \u0111\u1ea7u\u201d \u0111\u1ec3 l\u00e0m kinh doanh, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 ng\u01b0\u1eddi ki\u1ebfn t\u1ea1o gi\u00e1 tr\u1ecb \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c doanh l\u1ee3i.<\/p>\n\n\n\n<p>\u201c\u0110\u00e2y l\u00e0 th\u1eddi c\u01a1 v\u00e0ng, kh\u00f4ng ch\u1ec9 \u0111\u1ec3 HKD l\u00e0m \u0111\u00fang, m\u00e0 c\u00f2n \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf c\u1ee7a khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng hi\u1ec7n \u0111\u1ea1i\u201d &#8211; \u00f4ng Long nh\u1ea5n m\u1ea1nh.<\/p>\n\n\n\n<p><strong>5 l\u1ee3i \u00edch n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/strong><\/p>\n\n\n\n<p><em>Th\u1ee9 nh\u1ea5t,<\/em> n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p h\u01a1n. Vi\u1ec7c chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai gi\u00fap HKD ho\u1ea1t \u0111\u1ed9ng minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p h\u01a1n. HKD s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd d\u1ef1a tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng. \u0110i\u1ec1u n\u00e0y gi\u00fap vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf\u2026<\/p>\n\n\n\n<p><em>Th\u1ee9 hai,<\/em> h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. HKD \u0111\u1ee9ng \u1edf th\u1ebf ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c n\u1ed9p thu\u1ebf khi \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng t\u1ef1 k\u00ea khai, t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u00e0 m\u1ee9c kho\u00e1n do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh.<\/p>\n\n\n\n<p><em>Th\u1ee9 ba,<\/em> vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch gi\u00fap HKD d\u1ec5 d\u00e0ng ch\u1ee9ng minh doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u1edbi ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u00e1c. Nh\u1edd \u0111\u00f3, qu\u00e1 tr\u00ecnh vay v\u1ed1n ho\u1eb7c huy \u0111\u1ed9ng th\u00eam ngu\u1ed3n \u0111\u1ea7u t\u01b0 tr\u1edf n\u00ean thu\u1eadn l\u1ee3i h\u01a1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 k\u1ebf to\u00e1n c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c m\u1edf r\u1ed9ng chi nh\u00e1nh ho\u1eb7c t\u00ecm ki\u1ebfm, h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh m\u1edbi.<\/p>\n\n\n\n<p><em>Th\u1ee9 t\u01b0,<\/em> vi\u1ec7c chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai doanh thu, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n qua t\u00e0i kho\u1ea3n&#8230; c\u0169ng l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c t\u00edch c\u1ef1c \u0111\u1ec3 HKD n\u00e2ng c\u1ea5p n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, chuy\u00ean nghi\u1ec7p h\u00f3a ho\u1ea1t \u0111\u1ed9ng v\u00e0 ti\u1ebfn t\u1edbi chuy\u1ec3n \u0111\u1ed5i th\u00e0nh DN ch\u00ednh quy. T\u1eeb \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n, tham gia c\u00e1c chu\u1ed7i cung \u1ee9ng l\u1edbn v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng h\u01a1n.<\/p>\n\n\n\n<p><em>Th\u1ee9 n\u0103m,<\/em> khi chuy\u1ec3n sang c\u01a1 ch\u1ebf t\u00ednh thu\u1ebf theo k\u00ea khai doanh thu th\u1ef1c t\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan qu\u1ea3n l\u00fd m\u1edbi nh\u00ecn r\u00f5 \u0111\u01b0\u1ee3c b\u1ee9c tranh to\u00e0n di\u1ec7n, ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a khu v\u1ef1c n\u00e0y. T\u1eeb \u0111\u00f3, Nh\u00e0 n\u01b0\u1edbc m\u1edbi c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3, ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n m\u1ed9t c\u00e1ch th\u1ef1c ch\u1ea5t, thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean \u01b0\u1edbc t\u00ednh, c\u1ea3m t\u00ednh hay m\u00f4 h\u00ecnh h\u00f3a thi\u1ebfu d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Tr\u01b0\u1edbc ng\u01b0\u1ee1ng c\u1eeda x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n, kh\u00f4ng \u00edt h\u1ed9 kinh doanh lo ng\u1ea1i vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang k\u00ea khai s\u1ebd ph\u1ee9c t\u1ea1p, t\u1ed1n k\u00e9m <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=2298\" title=\"B\u00e0i 2: \u201cTh\u1eddi c\u01a1 v\u00e0ng\u201d \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i v\u00e0 n\u00e2ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2298","post","type-post","status-publish","format-standard","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2298"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2298\/revisions"}],"predecessor-version":[{"id":2300,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2298\/revisions\/2300"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}