{"id":5615,"date":"2025-03-31T00:16:46","date_gmt":"2025-03-31T07:16:46","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5615"},"modified":"2025-03-31T00:16:48","modified_gmt":"2025-03-31T07:16:48","slug":"khong-dong-thue-tncn-thu-nhap-ca-nhan-rui-ro-phap-ly-doanh-nghiep-fdi-phai-doi-mat","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/khong-dong-thue-tncn-thu-nhap-ca-nhan-rui-ro-phap-ly-doanh-nghiep-fdi-phai-doi-mat\/","title":{"rendered":"Kh\u00f4ng \u0111\u00f3ng thu\u1ebf TNCN (Thu nh\u1eadp c\u00e1 nh\u00e2n): R\u1ee7i ro ph\u00e1p l\u00fd doanh nghi\u1ec7p FDI ph\u1ea3i \u0111\u1ed1i m\u1eb7t"},"content":{"rendered":"\n

Thu\u1ebf TNCN l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng. Doanh nghi\u1ec7p FDI ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y khi tr\u1ea3 l\u01b0\u01a1ng. H\u1ecd n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1ebfu kh\u00f4ng k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t. Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh ch\u1ebf t\u00e0i nghi\u00eam kh\u1eafc. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng, h\u1ecd c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1. Tr\u1ed1n thu\u1ebf kh\u00f4ng ch\u1ec9 vi ph\u1ea1m ph\u00e1p lu\u1eadt. H\u00e0nh vi n\u00e0y c\u00f2n \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn kinh t\u1ebf v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft t\u1eeb DNP Viet Nam Law Firm<\/a><\/strong>, cung c\u1ea5p ph\u00e2n t\u00edch chuy\u00ean s\u00e2u gi\u00fap doanh nghi\u1ec7p FDI gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd. <\/p>\n\n\n\n

1. R\u1ee7i ro ph\u00e1p l\u00fd khi kh\u00f4ng \u0111\u00f3ng thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n

1.1. X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/strong><\/h3>\n\n\n\n

Theo \u0110i\u1ec1u 138 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14,<\/strong><\/em> doanh nghi\u1ec7p FDI vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 1- 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, mi\u1ec5n, gi\u1ea3m ho\u1eb7c ho\u00e0n thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n

1.2. Truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1<\/strong><\/h3>\n\n\n\n

Theo kho\u1ea3n 5 \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2017),<\/strong><\/em> doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 n\u1ebfu \u0111\u00e3 t\u1eebng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c k\u1ebft \u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n

M\u1ee9c vi ph\u1ea1m<\/strong><\/td>H\u00ecnh ph\u1ea1t<\/strong><\/td><\/tr>
T\u00e1i ph\u1ea1m<\/td>Ph\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng<\/td><\/tr>
Ph\u1ea1m t\u1ed9i c\u00f3 t\u1ed5 ch\u1ee9c, tr\u1ed1n t\u1eeb 300 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, t\u00e1i ph\u1ea1m nhi\u1ec1u l\u1ea7n ho\u1eb7c nguy hi\u1ec3m<\/td>Ph\u1ea1t 1 – 3 t\u1ef7 \u0111\u1ed3ng<\/td><\/tr>
Tr\u1ed1n thu\u1ebf t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/td>Ph\u1ea1t 3 – 10 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng t\u1eeb 6 th\u00e1ng \u0111\u1ebfn 3 n\u0103m.<\/td><\/tr>
G\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn an ninh, tr\u1eadt t\u1ef1 x\u00e3 h\u1ed9i v\u00e0 kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c h\u1eadu qu\u1ea3<\/td>Ph\u1ea1t 3 – 10 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng t\u1eeb 6 th\u00e1ng \u0111\u1ebfn 3 n\u0103m.<\/td><\/tr>
Ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i ph\u1ea1m t\u1ed9i <\/td>Ph\u1ea1t 50 – 200 tri\u1ec7u \u0111\u1ed3ng, c\u1ea5m kinh doanh ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n 1 – 3 n\u0103m.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn qu\u1ea3n l\u00fd lao \u0111\u1ed9ng v\u00e0 uy t\u00edn doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n

2.1. Khi\u1ebfu n\u1ea1i t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/h3>\n\n\n\n

Theo \u0110i\u1ec1u 3 v\u00e0 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 24\/2018\/N\u0110-CP<\/em><\/strong>, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n g\u1eedi \u0111\u01a1n khi\u1ebfu n\u1ea1i ho\u1eb7c t\u1ed1 c\u00e1o doanh nghi\u1ec7p FDI n\u1ebfu h\u1ecd cho r\u1eb1ng quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n\n\n\n

2.2. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p<\/strong><\/h3>\n\n\n\n

Doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 m\u1ea5t \u0111i s\u1ef1 tin t\u01b0\u1edfng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f3 xin gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 cho c\u00e1c d\u1ef1 \u00e1n m\u1edbi.<\/p>\n\n\n

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H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf b\u1edfi DNP Viet Nam Law Firm<\/em><\/p>\n\n\n\n

3. T\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn n\u1ec1n kinh t\u1ebf v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0<\/strong><\/h2>\n\n\n\n

3.1. Gi\u1ea3m ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/strong><\/h3>\n\n\n\n

Thu\u1ebf TNCN l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a ng\u00e2n s\u00e1ch. Khi doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ecb th\u1ea5t thu, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng.<\/p>\n\n\n\n

 3.2. L\u00e0m m\u1ea5t c\u00e2n b\u1eb1ng c\u1ea1nh tranh<\/strong><\/h3>\n\n\n\n

Doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf s\u1ebd b\u1ecb b\u1ea5t l\u1ee3i so v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf. \u0110i\u1ec1u n\u00e0y l\u00e0m m\u00e9o m\u00f3 m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n l\u00e0nh m\u1ea1nh c\u1ee7a n\u1ec1n kinh t\u1ebf.<\/p>\n\n\n\n

3.3. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0<\/strong><\/h3>\n\n\n\n

Vi\u1ec7t Nam \u0111ang thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 ph\u00e1t tri\u1ec3n kinh t\u1ebf. N\u1ebfu t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf gia t\u0103ng, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c c\u00f3 th\u1ec3 m\u1ea5t ni\u1ec1m tin, t\u1ea1o hi\u1ec7u \u1ee9ng domino ti\u00eau c\u1ef1c \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n

4. Doanh nghi\u1ec7p FDI c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt?<\/strong><\/h2>\n\n\n\n