{"id":5895,"date":"2025-06-29T21:48:33","date_gmt":"2025-06-30T04:48:33","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5895"},"modified":"2025-06-29T21:48:35","modified_gmt":"2025-06-30T04:48:35","slug":"04-diem-can-luu-y-cua-nghi-dinh-cua-117-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/04-diem-can-luu-y-cua-nghi-dinh-cua-117-2025-nd-cp\/","title":{"rendered":"04 \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a 117\/2025\/N\u0110-CP"},"content":{"rendered":"\n

T\u1eeb ng\u00e0y 01\/7\/2025, <\/strong>Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay \u0111\u1ed5i nhi\u1ec1u n\u1ed9i dung trong qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1. DNP Viet Nam Law Firm<\/a> t\u00f3m l\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt nh\u01b0 sau:<\/p>\n\n\n\n

1. S\u00e0n TM\u0110T c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay <\/strong><\/h2>\n\n\n\n

(\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP)<\/em><\/p>\n\n\n\n

N\u1ed9i dung<\/strong><\/td>Tr\u01b0\u1edbc 01\/7\/2025<\/strong><\/td>T\u1eeb 01\/7\/2025<\/strong><\/td><\/tr>
S\u00e0n TM\u0110T c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n (VD: Shopee, Lazada\u2026)<\/td>Kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m thu h\u1ed9 thu\u1ebf<\/td>Ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf GTGT, TNCN cho ng\u01b0\u1eddi b\u00e1n tr\u00ean s\u00e0n<\/td><\/tr>
C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh<\/td>T\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi to\u00e0n b\u1ed9 doanh thu<\/td>Kh\u00f4ng c\u1ea7n k\u00ea khai ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u00e0n n\u1ed9p thay<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2. Kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m ngay khi thanh to\u00e1n <\/strong><\/h2>\n\n\n\n

(Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP)<\/em><\/p>\n\n\n\n

Lo\u1ea1i giao d\u1ecbch<\/strong><\/td>Thu\u1ebf GTGT<\/strong><\/td>Thu\u1ebf TNCN <\/strong>(c\u00e1 nh\u00e2n c\u01b0 tr\u00fa)<\/strong><\/td>Th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb<\/strong><\/td><\/tr>
B\u00e1n h\u00e0ng h\u00f3a<\/td>1%<\/td>0,5%<\/td>
Ngay khi giao d\u1ecbch ho\u00e0n t\u1ea5t, ti\u1ec1n v\u1ec1 s\u00e0n<\/td><\/tr>
Cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>5%<\/td>2%<\/td><\/tr>
V\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a<\/td>3%<\/td>1,5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V\u00ed d\u1ee5:<\/em> B\u00e1n h\u00e0ng tr\u1ecb gi\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u2192 s\u00e0n gi\u1eef l\u1ea1i 150.000 \u0111\u1ed3ng thu\u1ebf (GTGT + TNCN), ng\u01b0\u1eddi b\u00e1n nh\u1eadn 9,85 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n

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The image is designed by DNP Viet Nam Law Firm<\/em><\/p>\n\n\n\n

3. C\u00e1 nh\u00e2n b\u00e1n h\u00e0ng tr\u00ean n\u1ec1n t\u1ea3ng kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n v\u1eabn ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf <\/strong><\/h2>\n\n\n\n

(Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP)<\/em><\/p>\n\n\n\n