{"id":5904,"date":"2025-07-03T09:00:00","date_gmt":"2025-07-03T16:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5904"},"modified":"2025-07-01T21:49:01","modified_gmt":"2025-07-02T04:49:01","slug":"ho-ca-nhan-kinh-doanh-tren-san-thuong-mai-dien-tu-co-phai-khai-nop-thue-khong","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/ho-ca-nhan-kinh-doanh-tren-san-thuong-mai-dien-tu-co-phai-khai-nop-thue-khong\/","title":{"rendered":"H\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ph\u1ea3i khai, n\u1ed9p thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"\n<p>Nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean m\u00f4i tr\u01b0\u1eddng s\u1ed1, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025, quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf c\u1ee7a s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh online.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> s\u1ebd cung c\u1ea5p cho doanh nghi\u1ec7p FDI th\u00f4ng tin v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y!<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-9d538e13031e92cb38e85556104f9bde\" id=\"h-1-d\u1ed1i-t\u01b0\u1ee3ng-ap-d\u1ee5ng\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n TM\u0110T, n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n (<em>c\u1ea3 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc<\/em>), c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1.<\/li>\n\n\n\n<li>H\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng n\u00e0y.<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c li\u00ean quan.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-0ba936c67dab0ce040dcc7b0fd6761f2\" id=\"h-2-c\u01a1-ch\u1ebf-kh\u1ea5u-tr\u1eeb-va-n\u1ed9p-thay-thu\u1ebf\"><strong>2. C\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf:<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-93ac0aa426f3ec7c5f2152935fc3a972\" id=\"h-2-1-ch\u1ee7-th\u1ec3-nao-ph\u1ea3i-kh\u1ea5u-tr\u1eeb-n\u1ed9p-thay-thu\u1ebf-nbsp\"><strong>2.1 Ch\u1ee7 th\u1ec3 n\u00e0o ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf:&nbsp;<\/strong><\/h3>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay ho\u1eb7c n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n s\u1ebd kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf GTGT &amp; TNCN cho t\u1eebng giao d\u1ecbch c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-c0d37f801cd17a5d4ac65acbf67368e1\" id=\"h-2-2-th\u1eddi-di\u1ec3m-th\u1ef1c-hi\u1ec7n-kh\u1ea5u-tr\u1eeb-nbsp\"><strong>2.2 Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb:&nbsp;<\/strong><\/h3>\n\n\n\n<p><em>CSPL: kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<p>Thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ngay khi giao d\u1ecbch th\u00e0nh c\u00f4ng v\u00e0 ch\u1ea5p nh\u1eadn thanh to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho h\u1ed9, c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-c7129c2d84a21b3e1f59bc1a707260d7\" id=\"h-2-3-thu\u1ebf-su\u1ea5t-ap-d\u1ee5ng-nbsp\"><strong>2.3 Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng:&nbsp;<\/strong><\/h3>\n\n\n\n<p><em>CSPL: kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Lo\u1ea1i thu\u1ebf \/\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong><\/td><td><strong>H\u00e0ng ho\u00e1<\/strong><\/td><td><strong>D\u1ecbch v\u1ee5<\/strong><\/td><td><strong>V\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a<\/strong><\/td><\/tr><tr><td>Thu\u1ebf GTGT<\/td><td>1%<\/td><td>5%<\/td><td>3%<\/td><\/tr><tr><td>Thu\u1ebf TNCN &#8211; C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/td><td>0.5%<\/td><td>2%<\/td><td>1.5%<\/td><\/tr><tr><td>Thu\u1ebf TNCN &#8211; C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/td><td>1%<\/td><td>5%<\/td><td>2%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/07\/bia-mau-2-722x1024.png\" alt=\"H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebft b\u1edfi DNP Viet Nam Law Firm\" class=\"wp-image-5905\" style=\"width:460px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/07\/bia-mau-2-722x1024.png 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/07\/bia-mau-2-212x300.png 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/07\/bia-mau-2-768x1089.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/07\/bia-mau-2-1083x1536.png 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/07\/bia-mau-2.png 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><em>H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebft b\u1edfi DNP Viet Nam Law Firm<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-c4d9d08eabbc0b47618350fc4557342b\" id=\"h-3-h\u1ed9-ca-nhan-kinh-doanh-tren-san-tmdt-khong-co-ch\u1ee9c-nang-thanh-toan-ph\u1ea3i-t\u1ef1-ke-khai-n\u1ed9p-thu\u1ebf\"><strong>3. H\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n TM\u0110T <\/strong><strong>kh\u00f4ng c\u00f3 <\/strong><strong>ch\u1ee9c n\u0103ng thanh to\u00e1n ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf:<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-bde1c435c45b0ce49cdc33513b43d43b\" id=\"h-3-1-d\u1ed1i-v\u1edbi-h\u1ed9-ca-nhan-kinh-doanh-tren-san-tmdt-co-c\u01b0-tru-nbsp\"><strong>3.1 \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n TM\u0110T c\u00f3 c\u01b0 tr\u00fa:&nbsp;<\/strong><\/h3>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<p>Tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1ch th\u1ee9c k\u00ea khai: theo th\u00e1ng.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u2014&gt; Tr\u01b0\u1eddng h\u1ee3p, kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf: T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1 02\/CNKD-T\u0110MT ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-8a550a6a753f28ed9514bdc71fedd9e7\" id=\"h-3-2-d\u1ed1i-v\u1edbi-h\u1ed9-ca-nhan-kinh-doanh-tren-san-tmdt-khong-co-c\u01b0-tru-nbsp\"><strong>3.2 \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n TM\u0110T kh\u00f4ng c\u00f3 c\u01b0 tr\u00fa:&nbsp;<\/strong><\/h3>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a trong n\u01b0\u1edbc, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 n\u1ed9p thu\u1ebf cho Chi c\u1ee5c Thu\u1ebf Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u th\u00f4ng qua h\u1ed3 s\u01a1 khai thu\u1ebf.<\/li>\n\n\n\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf: T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng C\u01b0 tr\u00fa kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1 03\/CNNN-TM\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-1c15e7700aa27e973ccd390110f34b37\" id=\"h-4-h\u1ed3-s\u01a1-th\u1ee7-t\u1ee5c-hoan-thu\u1ebf\"><strong>4. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf:<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Tr\u01b0\u1eddng h\u1ee3p s\u00e0n \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf<\/em>: N\u1ebfu h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 doanh thu c\u1ea3 n\u0103m thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 TNCN, th\u00ec sau khi s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e3 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thay, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf cho ph\u1ea7n thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/li>\n\n\n\n<li><em>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 n\u1ed9p thu\u1ebf<\/em>: N\u1ebfu h\u1ed9, c\u00e1 nh\u00e2n \u0111\u00e3 t\u1ef1 khai v\u00e0 n\u1ed9p thu\u1ebf trong n\u0103m nh\u01b0ng t\u1ed5ng doanh thu l\u1ea1i thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-49cef72f3ba9524e8775473bbcade3aa\" id=\"h-5-trach-nhi\u1ec7m-cung-c\u1ea5p-thong-tin-c\u1ee7a-h\u1ed9-ca-nhan-co-ho\u1ea1t-d\u1ed9ng-kinh-doanh-tren-san-tmdt\"><strong>5. Tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean s\u00e0n TM\u0110T:<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng TM\u0110T ph\u1ea3i t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0: thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean\u2026 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>H\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin sau cho s\u00e0n TM\u0110T:<\/li>\n<\/ul>\n\n\n\n<p>+ M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (c\u00f4ng d\u00e2n Vi\u1ec7t Nam);<\/p>\n\n\n\n<p>+ S\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c th\u00f4ng tin \u0111\u1ecbnh danh h\u1ee3p l\u1ec7 (c\u00f4ng d\u00e2n n\u01b0\u1edbc ngo\u00e0i);<\/p>\n\n\n\n<p>+ Th\u00f4ng tin b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n theo quy \u0111\u1ecbnh TM\u0110T;<\/p>\n\n\n\n<p>+ T\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf khi s\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/p>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc c\u1ea3i c\u00e1ch quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, gi\u00fap gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh khi s\u00e0n TM\u0110T th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf GTGT, TNCN. Tuy v\u1eady, ng\u01b0\u1eddi kinh doanh v\u1eabn c\u1ea7n ch\u1ee7 \u0111\u1ed9ng cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfWUDBv-qsjq5P5MNNue5T4aBPZ4eGc390bm6XyzAownm3UsdKI_1yHLkG6gr5pQ3yHV23WkDSoVVG-YU6DJk0H-mlR8UK1rpwHBjJiSO68SpywUB_x4fMSVpim1f3ELQcS1onPKA?key=UY2uxVQSkGQ1J4TjW48tug\" alt=\"\" style=\"width:499px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\">(<em>M\u1eabu s\u1ed1 02\/CNKD-T\u0110MT<\/em>)<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfC1-PV-tfXTiz6AXvS2yLhzlwIW47SFdWAu5-5dcqPb9Fe96-zmbxjNYEuXzOsq1RIufpMoUsYIFKKeKmaX2R5PbmXYTnLTa-sM3HzCoPdWnk-fLgRIrLVsvQ2HRr92hLc6WG9Og?key=UY2uxVQSkGQ1J4TjW48tug\" alt=\"\" style=\"width:519px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\">(<em> M\u1eabu s\u1ed1 03\/CNNN-TM\u0110T<\/em>)<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<p><em><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/em><\/p>\n\n\n\n<p>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n)<\/p>\n\n\n\n<p>\ud83d\udce9 Email: info@dnp-law.com.<\/p>\n\n\n\n<p>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\">https:\/\/www.dnp-law.com\/vi\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean m\u00f4i tr\u01b0\u1eddng s\u1ed1, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025, quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf c\u1ee7a s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,1],"tags":[],"class_list":["post-5904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-tai-nguyen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ph\u1ea3i khai, n\u1ed9p thu\u1ebf kh\u00f4ng?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dnp-law.com\/vi\/ho-ca-nhan-kinh-doanh-tren-san-thuong-mai-dien-tu-co-phai-khai-nop-thue-khong\/\" \/>\n<meta property=\"og:locale\" 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