{"id":1642,"date":"2026-01-18T10:19:11","date_gmt":"2026-01-18T03:19:11","guid":{"rendered":"https:\/\/chuyenhay.com.vn\/?p=1642"},"modified":"2026-01-18T10:19:11","modified_gmt":"2026-01-18T03:19:11","slug":"ho-kinh-doanh-dung-ten-chong-nhung-tien-chuyen-vao-tai-khoan-cua-vo-co-sai-pham-co-quan-thue-tra-loi","status":"publish","type":"post","link":"https:\/\/chuyenhay.com.vn\/?p=1642","title":{"rendered":"H\u1ed9 kinh doanh \u0111\u1ee9ng t\u00ean ch\u1ed3ng nh\u01b0ng ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a v\u1ee3 c\u00f3 sai ph\u1ea1m?: C\u01a1 quan thu\u1ebf tr\u1ea3 l\u1eddi"},"content":{"rendered":"

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Thu\u1ebf TP.HCM m\u1edbi \u0111\u00e2y \u0111\u00e3 gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn c\u1ee7a h\u1ed9 kinh doanh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng khi b\u00e1n h\u00e0ng online, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n m\u1ea1nh.<\/h2>\n
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C\u1ee5 th\u1ec3, m\u1ed9t h\u1ed9 kinh doanh b\u00e1n h\u00e0ng online tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3n \u00e1nh r\u1eb1ng khi t\u1ed5ng h\u1ee3p doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf, h\u1ecd \u0111ang c\u1ed9ng to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ti\u1ec1n kh\u00e1ch h\u00e0ng chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n v\u00e0 b\u0103n kho\u0103n c\u00e1ch l\u00e0m n\u00e0y c\u00f3 \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng.<\/strong><\/em><\/p>\n

Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc n\u00e0y, Thu\u1ebf TP.HCM cho bi\u1ebft, theo Kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, doanh thu t\u00ednh 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\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n

Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh b\u00e1n h\u00e0ng online tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, vi\u1ec7c t\u1ed5ng h\u1ee3p doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean, c\u0103n c\u1ee9 v\u00e0o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

\"H\u1ed9<\/p>\n

C\u01a1 quan thu\u1ebf c\u0169ng l\u01b0u \u00fd, vi\u1ec7c \u0111\u0103ng k\u00fd, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed d\u00e0nh cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf t\u1eeb th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ed9t h\u1ed9 kinh doanh kh\u00e1c \u0111\u1eb7t c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c h\u1ed9 kinh doanh \u0111\u1ee9ng t\u00ean m\u00ecnh nh\u01b0ng ti\u1ec1n b\u00e1n h\u00e0ng l\u1ea1i \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ee9ng t\u00ean v\u1ee3, li\u1ec7u c\u00f3 vi ph\u1ea1m quy \u0111\u1ecbnh hay kh\u00f4ng.<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Thu\u1ebf TP.HCM cho bi\u1ebft, theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 3389\/Q\u0110-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i nh\u00f3m qu\u1ea3n l\u00fd h\u1ed9 kinh doanh, c\u00e1c h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng. Vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ee9ng t\u00ean h\u1ed9 kinh doanh ho\u1eb7c ch\u1ee7 h\u1ed9 s\u1ebd gi\u00fap thu\u1eadn l\u1ee3i trong vi\u1ec7c qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n, \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n t\u00ednh chuy\u00ean nghi\u1ec7p, minh b\u1ea1ch v\u00e0 t\u1ea1o s\u1ef1 tin c\u1eady \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c.<\/p>\n

C\u01a1 quan thu\u1ebf khuy\u1ebfn ngh\u1ecb c\u00e1c h\u1ed9 kinh doanh trong th\u1eddi gian t\u1edbi c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf nh\u1ea5n m\u1ea1nh, h\u1ed9 kinh doanh kh\u00f4ng n\u00ean c\u00f3 h\u00e0nh vi che gi\u1ea5u doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng qua vi\u1ec7c nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u1ee9ng t\u00ean ch\u1ee7 h\u1ed9, b\u1edfi \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 ph\u00e1t sinh r\u1ee7i ro ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf TP.HCM m\u1edbi \u0111\u00e2y \u0111\u00e3 gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn c\u1ee7a h\u1ed9 kinh doanh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng khi b\u00e1n h\u00e0ng online, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n m\u1ea1nh. C\u1ee5 […]<\/p>\n","protected":false},"author":1,"featured_media":1643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chua-phan-loai"],"_links":{"self":[{"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1642"}],"version-history":[{"count":1,"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1642\/revisions"}],"predecessor-version":[{"id":1644,"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1642\/revisions\/1644"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=\/wp\/v2\/media\/1643"}],"wp:attachment":[{"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chuyenhay.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}