{"id":16,"date":"2023-03-18T12:04:31","date_gmt":"2023-03-18T12:04:31","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2023\/03\/18\/che-tai-xu-phat-giao-dich-lien-ket\/"},"modified":"2023-03-18T12:04:31","modified_gmt":"2023-03-18T12:04:31","slug":"che-tai-xu-phat-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/che-tai-xu-phat-giao-dich-lien-ket\/","title":{"rendered":"Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t trong l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<h2 class=\"wp-block-heading\">M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft th\u1ebf n\u00e0o?<\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP, c\u00e1c m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ti\u1ebft d, Kho\u1ea3n 4, \u0110i\u1ec1u 13).<\/li>\n\n\n\n<li>Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (ti\u1ebft d, Kho\u1ea3n 1, \u0110i\u1ec1u 16).<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ch\u1ecbu th\u00eam kho\u1ea3n ti\u1ec1n l\u00e3i ch\u1eadm n\u1ed9p (0,03%\/ng\u00e0y \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu) ho\u1eb7c ph\u1ea1t tr\u1ed1n thu\u1ebf (t\u1eeb m\u1ed9t \u0111\u1ebfn ba l\u1ea7n s\u1ed1 thu\u1ebf b\u1ecb truy thu), t\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 ho\u00e0n c\u1ea3nh c\u1ee7a l\u1ed7i vi ph\u1ea1m.<\/p>\n\n\n\n<p><strong>Tuy nhi\u00ean, r\u1ee7i ro nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c \u1ea5n \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y, v\u1ec1 c\u01a1 b\u1ea3n l\u00e0 theo h\u01b0\u1edbng kh\u00f4ng c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quy\u1ec1n \u1ea5n \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/h2>\n\n\n\n<p>C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn; t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn; thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft; kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132 ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 ph\u00e2n t\u00edch, so s\u00e1nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132 <em>(C\u1ee5 th\u1ec3: Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n)<\/em>.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp kh\u00f4ng trung th\u1ef1c, kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c d\u1ef1a v\u00e0o c\u00e1c t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng cho giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft th\u1ebf n\u00e0o? Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t trong l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/che-tai-xu-phat-giao-dich-lien-ket\/#more-16\" aria-label=\"Read more about Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t trong l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":20,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-16","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh","resize-featured-image"],"_links":{"self":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/16","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/comments?post=16"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/16\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/20"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=16"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=16"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=16"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}