{"id":8395,"date":"2023-07-17T10:00:37","date_gmt":"2023-07-17T03:00:37","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8395"},"modified":"2025-11-10T15:35:06","modified_gmt":"2025-11-10T08:35:06","slug":"phan-biet-thue-truc-thu-va-thue-gian-thu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/phan-biet-thue-truc-thu-va-thue-gian-thu\/","title":{"rendered":"PH\u00c2N BI\u1ec6T THU\u1ebe TR\u1ef0C THU V\u00c0 THU\u1ebe GI\u00c1N THU"},"content":{"rendered":"

PH\u00c2N BI\u1ec6T THU\u1ebe TR\u1ef0C THU V\u00c0 THU\u1ebe GI\u00c1N THU<\/strong><\/h3>\n

Thu\u1ebf l\u00e0 kho\u1ea3n thu b\u1eaft bu\u1ed9c, kh\u00f4ng b\u1ed3i ho\u00e0n c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n thu\u1ed9c\u00a0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu thu\u1ebf. Thu\u1ebf mang t\u00ednh ch\u1ea5t c\u01b0\u1ee1ng ch\u1ebf, b\u1eaft bu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n. T\u1eeb ti\u1ec1n l\u01b0\u01a1ng, b\u1eefa \u0103n \u1edf nh\u00e0 h\u00e0ng, xem phim \u1edf r\u1ea1p, l\u00e1i xe \u00f4 t\u00f4 tr\u00ean \u0111\u01b0\u1eddng, hay \u0111\u01a1n gi\u1ea3n l\u00e0 mua m\u1ed9t g\u00f3i b\u00e1nh quy \u1edf c\u1eeda h\u00e0ng ti\u1ec7n l\u1ee3i, b\u1ea1n ph\u1ea3i tr\u1ea3 nhi\u1ec1u lo\u1ea1i thu\u1ebf kh\u00e1c nhau. Hi\u1ec7n nay, c\u00f3 r\u1ea5t nhi\u1ec1u lo\u1ea1i kh\u00e1c nhau nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN. Ngo\u00e0i ra thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 ph\u00e2n ra th\u00e0nh hai lo\u1ea1i l\u00e0\u00a0thu\u1ebf tr\u1ef1c thu v\u00e0 thu\u1ebf gi\u00e1n thu. Hai lo\u1ea1i thu\u1ebf n\u00e0y \u0111i\u1ec1u ti\u1ebft v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong x\u00e3 h\u1ed9i. V\u1eady thu\u1ebf tr\u1ef1c thu l\u00e0 g\u00ec? Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? Ch\u00fang c\u00f3 g\u00ec gi\u1ed1ng v\u00e0 kh\u00e1c nhau? Lo\u1ea1i thu\u1ebf n\u00e0o l\u00e0 thu\u1ed9c nh\u00f3m tr\u1ef1c thu v\u00e0 lo\u1ea1i thu\u1ebf n\u00e0o thu\u1ed9c nh\u00f3m gi\u00e1n thu? \u0110\u1ec3 ph\u00e2n bi\u1ec7t hai lo\u1ea1i thu\u1ebf tr\u00ean, xin m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng\u00a0FTS<\/a> \u00a0tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/strong><\/p>\n

1.Thu\u1ebf tr\u1ef1c thu<\/h3>\n

1.1. Kh\u00e1i ni\u1ec7m thu\u1ebf tr\u1ef1c thu<\/strong><\/h4>\n

Thu\u1ebf tr\u1ef1c thu (Direct taxes) l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf. C\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp cho ch\u00ednh ph\u1ee7 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng cho b\u1ea5t k\u1ef3 ai kh\u00e1c. \u0110\u01a1n gi\u1ea3n h\u00f3a h\u01a1n, thu\u1ebf tr\u1ef1c thu s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o ngu\u1ed3n thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. \u0110\u1ed1i v\u1edbi thu\u1ebf tr\u1ef1c thu, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c.<\/p>\n

 <\/p>\n

V\u00ed d\u1ee5: \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ee9c thu nh\u1eadp t\u1eeb 11 tri\u1ec7u tr\u1edf l\u00ean (sau khi \u0111\u00e3 tr\u1eeb to\u00e0n b\u1ed9 kho\u1ea3n \u0111\u00f3ng t\u1ef1 nguy\u1ec7n) s\u1ebd th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf tr\u1ef1c thu tr\u1ef1c ti\u1ebfp tr\u00ean thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n

1.2. L\u1ee3i \u00edch c\u1ee7a thu\u1ebf tr\u1ef1c thu<\/strong><\/h4>\n

Ki\u1ec1m ch\u1ebf l\u1ea1m ph\u00e1t: Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u1ea1m ph\u00e1t ti\u1ec1n t\u1ec7, ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 t\u0103ng thu\u1ebf su\u1ea5t tr\u1ef1c thu \u0111\u1ec3 gi\u1ea3m nhu c\u1ea7u h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5. Khi nhu c\u1ea7u gi\u1ea3m xu\u1ed1ng, n\u00f3 s\u1ebd gi\u00fap ki\u1ec1m ch\u1ebf l\u1ea1m ph\u00e1t.<\/p>\n

C\u00f4ng b\u1eb1ng: Thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f4ng b\u1eb1ng v\u00ec nguy\u00ean t\u1eafc l\u0169y ti\u1ebfn c\u1ee7a n\u00f3. Nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n \u0111\u00f3ng thu\u1ebf th\u1ea5p h\u01a1n v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao h\u01a1n ph\u1ea3i tr\u1ea3 thu\u1ebf cao h\u01a1n.<\/p>\n

Gi\u1ea3m b\u1ea5t b\u00ecnh \u0111\u1eb3ng: Ti\u1ec1n t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00ec l\u1ee3i \u00edch c\u1ee7a to\u00e0n x\u00e3 h\u1ed9i v\u00e0 m\u1ecdi ng\u01b0\u1eddi \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i nh\u01b0 nhau. Giao th\u00f4ng c\u00f4ng c\u1ed9ng, \u0111\u01b0\u1eddng x\u00e1,\u2026 l\u00e0 m\u1ed9t trong nh\u1eefng v\u00ed d\u1ee5 nh\u01b0 v\u1eady.<\/p>\n

1.3. Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a thu\u1ebf tr\u1ef1c thu<\/strong><\/h4>\n

\u0110\u01b0\u1ee3c coi l\u00e0 g\u00e1nh n\u1eb7ng: V\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf tr\u1ef1c thu m\u1ed9t l\u1ea7n duy nh\u1ea5t m\u1ed7i n\u0103m. H\u01a1n n\u1eefa, ngay c\u1ea3 quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 c\u0169ng ph\u1ee9c t\u1ea1p v\u00e0 t\u1ed1n th\u1eddi gian.<\/p>\n

Kh\u1ea3 n\u0103ng tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra: M\u1eb7c d\u00f9 hi\u1ec7n nay ch\u00ednh ph\u1ee7 \u0111\u00e3 th\u1ef1c hi\u1ec7n nhi\u1ec1u bi\u1ec7n ph\u00e1p \u0111\u1ec3 ng\u0103n ch\u1eb7n c\u00e1c vi\u1ec7c tr\u1ed1n thu\u1ebf, nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn c\u00f3 nhi\u1ec1u h\u00e0nh vi gian l\u1eadn m\u00e0 qua \u0111\u00f3 c\u00e1c c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ed1n tr\u00e1nh ho\u1eb7c n\u1ed9p thu\u1ebf th\u1ea5p h\u01a1n m\u1ee9c h\u1ecd c\u1ea7n \u0111\u00f3ng.<\/p>\n

2. Thu\u1ebf gi\u00e1n thu<\/strong><\/h3>\n

2.1. Kh\u00e1i ni\u1ec7m thu\u1ebf gi\u00e1n thu<\/strong><\/h4>\n

Thu\u1ebf gi\u00e1n thu (Indirect tax) \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5. Kh\u00e1c v\u1edbi thu\u1ebf tr\u1ef1c thu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi g\u00e1nh thu\u1ebf l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u00e0 h\u00e0ng h\u00f3a. C\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean trung gian thu thu\u1ebf t\u1eeb ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Sau \u0111\u00f3, b\u00ean trung gian c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n kho\u1ea3n thu\u1ebf \u0111\u00e3 nh\u1eadn cho c\u01a1 quan thu\u1ebf. M\u1ee9c thu\u1ebf l\u00e0 nh\u01b0 nhau cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi.<\/p>\n

V\u00ed d\u1ee5: Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Doanh nghi\u1ec7p l\u00e0 b\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m thu l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00f3 v\u00e0 n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT khi th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t v\u00e0 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a.<\/p>\n

2.2. L\u1ee3i \u00edch c\u1ee7a thu\u1ebf gi\u00e1n thu<\/strong><\/h4>\n
    \n
  • Ng\u01b0\u1eddi ngh\u00e8o c\u0169ng ph\u1ea3i \u0111\u00f3ng g\u00f3p: \u0110i\u1ec1u c\u1ea7n thi\u1ebft cho \u0111\u1ea5t n\u01b0\u1edbc l\u00e0 m\u1ecdi c\u00e1 nh\u00e2n \u0111\u1ec1u \u0111\u00f3ng g\u00f3p cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. V\u00ec ng\u01b0\u1eddi ngh\u00e8o th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf tr\u1ef1c thu, thu\u1ebf gi\u00e1n thu \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngay c\u1ea3 ng\u01b0\u1eddi ngh\u00e8o c\u0169ng \u0111\u00f3ng g\u00f3p v\u00e0o vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u1ea5t n\u01b0\u1edbc.<\/li>\n
  • Kh\u00f4ng th\u1ec3 tr\u1ed1n thu\u1ebf: Khi b\u1ea1n mua m\u1ed9t s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea9n trong gi\u00e1 b\u00e1n v\u00e0 \u0111i\u1ec1u n\u00e0y l\u00e0m cho vi\u1ec7c thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1edf n\u00ean thu\u1eadn ti\u1ec7n h\u01a1n c\u0169ng nh\u01b0 kh\u1ea3 n\u0103ng tr\u1ed1n thu\u1ebf g\u1ea7n nh\u01b0 l\u00e0 kh\u00f4ng th\u1ec3 x\u1ea3y ra.<\/li>\n
  • Vi\u1ec7c thu thu\u1ebf r\u1ea5t d\u1ec5 d\u00e0ng: N\u1ebfu b\u1ea1n mu\u1ed1n bi\u1ebft s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf tr\u1ef1c thu v\u00e0 thu\u1ebf gi\u00e1n thu, m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t trong s\u1ed1 \u0111\u00f3 l\u00e0 c\u00e1ch th\u1ee9c n\u1ed9p thu\u1ebf. Kh\u00f4ng gi\u1ed1ng nh\u01b0 thu\u1ebf tr\u1ef1c thu, kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u ho\u1eb7c th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn vi\u1ec7c n\u1ed9p thu\u1ebf gi\u00e1n thu. B\u1ea1n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u1ea3i tr\u1ea3 thu\u1ebf ngay khi b\u1ea1n mua m\u1ed9t s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n

    2.3. Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu<\/strong><\/h4>\n
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    • B\u1ea3n ch\u1ea5t th\u1ee5t l\u00f9i: Thu\u1ebf gi\u00e1n thu c\u00f3 t\u00ednh ch\u1ea5t l\u0169y tho\u00e1i. M\u1eb7c d\u00f9 n\u00f3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi \u0111\u1ec1u \u0111\u00f3ng thu\u1ebf, nh\u01b0ng n\u00f3 kh\u00f4ng c\u00f4ng b\u1eb1ng. V\u00ec m\u1ecdi ng\u01b0\u1eddi thu\u1ed9c d\u00f9 c\u00f3 thu nh\u1eadp th\u1ea5p hay thu nh\u1eadp cao \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1n thu v\u1edbi t\u1ef7 l\u1ec7 nh\u01b0 nhau.<\/li>\n
    • Khi\u1ebfn s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1eaft h\u01a1n: Khi thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, n\u00f3 l\u00e0m cho ch\u00fang tr\u1edf n\u00ean \u0111\u1eaft h\u01a1n. V\u00ed d\u1ee5, c\u00e1c s\u1ea3n ph\u1ea9m nh\u01b0 thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, xe \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u\u2026 c\u00f3 thu\u1ebf su\u1ea5t r\u1ea5t cao.<\/li>\n
    • \u00dd th\u1ee9c c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u1ec1 thu\u1ebf gi\u00e1n thu kh\u00f4ng cao: Khi thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111a ph\u1ea7n \u00edt quan t\u00e2m ho\u1eb7c kh\u00f4ng bi\u1ebft v\u1ec1 kho\u1ea3n thu\u1ebf m\u00e0 h\u1ecd \u0111ang ph\u1ea3i tr\u1ea3. \u0110i\u1ec1u n\u00e0y ng\u01b0\u1ee3c l\u1ea1i v\u1edbi thu\u1ebf tr\u1ef1c thu khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft r\u00f5 r\u00e0ng c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 m\u00ecnh \u0111ang n\u1ed9p.<\/li>\n
    • Thu\u1ebf gi\u00e1n thu l\u00e0m gia t\u0103ng kho\u1ea3ng c\u00e1ch kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i gi\u1eefa ng\u01b0\u1eddi gi\u00e0u v\u00e0 ng\u01b0\u1eddi ngh\u00e8o. Ch\u1ec9 nh\u1eefng ng\u01b0\u1eddi gi\u00e0u m\u1edbi c\u00f3 th\u1ec3 mua \u0111\u01b0\u1ee3c nh\u1eefng s\u1ea3n ph\u1ea9m c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t h\u01a1n, th\u1ee9 c\u00f3 th\u1ec3 c\u1ea7n thi\u1ebft cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi. Tuy nhi\u00ean, nh\u1eefng th\u00e0nh ph\u1ea7n y\u1ebfu h\u01a1n trong x\u00e3 h\u1ed9i c\u00f3 th\u1ec3 kh\u00f4ng ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c nh\u1eefng h\u00e0ng h\u00f3a n\u00e0y.<\/li>\n<\/ul>\n

      3. Ph\u00e2n bi\u1ec7t thu\u1ebf tr\u1ef1c thu v\u00e0 thu\u1ebf gi\u00e1n thu<\/h3>\n

      Th\u1ef1c ch\u1ea5t, thu\u1ebf tr\u1ef1c thu v\u00e0 thu\u1ebf gi\u00e1n thu \u0111\u1ec1u c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m gi\u1ed1ng v\u00e0 kh\u00e1c nhau \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t v\u00e0 nh\u1eadn bi\u1ebft b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nh\u1eefng \u0111i\u1ec3m gi\u1ed1ng v\u00e0 kh\u00e1c nhau c\u1ee7a 2 lo\u1ea1i thu\u1ebf n\u00e0y.<\/p>\n

      3.1. \u0110i\u1ec3m gi\u1ed1ng nhau gi\u1eefa thu\u1ebf gi\u00e1n thu v\u00e0 thu\u1ebf tr\u1ef1c thu<\/strong><\/h4>\n
        \n
      • B\u1ea3n ch\u1ea5t c\u1ee7a hai h\u00ecnh th\u1ee9c thu thu\u1ebf n\u00e0y \u0111\u1ec1u mang t\u00ednh ch\u1ea5t b\u1eaft bu\u1ed9c;<\/li>\n
      • \u0110\u1ec1u l\u00e0 m\u1ed9t ngu\u1ed3n \u0111i\u1ec1u ti\u1ebft v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c trong x\u00e3 h\u1ed9i;<\/li>\n
      • \u0110\u1ed1i v\u1edbi thu\u1ebf gi\u00e1n thu v\u00e0 thu\u1ebf tr\u1ef1c thu th\u00ec \u0111\u1ec1u l\u00e0 ph\u01b0\u01a1ng th\u1ee9c thu thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/li>\n
      • \u0110\u1ec1u l\u00e0 ngu\u1ed3n \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh t\u1ebf trong x\u00e3 h\u1ed9i.<\/li>\n
      • \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ph\u1ea3i tr\u00edch m\u1ed9t kho\u1ea3n nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00f3ng thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n

        3.2. \u0110i\u1ec3m kh\u00e1c nhau<\/strong><\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
        Ti\u00eau ch\u00ed<\/td>\nThu\u1ebf tr\u1ef1c thu<\/td>\nThu\u1ebf gi\u00e1n thu<\/td>\n<\/tr>\n
        \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/td>\nNg\u01b0\u1eddi ch\u1ecbu thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/td>\nNg\u01b0\u1eddi ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
        C\u00e1c lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn<\/td>\nThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n

        Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/p>\n

        Thu\u1ebf nh\u00e0 \u0111\u1ea5t, t\u00e0i nguy\u00ean\u2026<\/td>\n

        		Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u;<\/p>\n

        Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/p>\n

        Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026<\/td>\n<\/tr>\n

        M\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng<\/td>\n\u00cdt t\u00e1c \u0111\u1ed9ng v\u00e0o gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng b\u1edfi v\u00ec lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 ph\u1ea3i d\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/td>\nT\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n
        M\u1ee9c \u0111\u1ed9 qu\u1ea3n l\u00fd<\/td>\nKh\u00f3 thu h\u01a1n b\u1edfi l\u1ebd ph\u1ea3i d\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 kinh doanh;<\/p>\n

        Tuy nhi\u00ean k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f3 qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c do nhi\u1ec1u doanh nghi\u1ec7p t\u00ecm c\u00e1ch tr\u1ed1n thu\u1ebf, thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t n\u00ean r\u1ea5t kh\u00f3 thu.<\/td>\n

        		D\u1ec5 thu h\u01a1n v\u00ec \u0111\u01b0\u1ee3c c\u1ea5u th\u00e0nh gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f3 \u201cnh\u1eadn bi\u1ebft\u201d \u0111\u01b0\u1ee3c.<\/td>\n<\/tr>\n
        H\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/td>\nMang t\u00ednh tr\u1ef1c ti\u1ebfp.<\/p>\n

        C\u00e1c c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp cho Ch\u00ednh ph\u1ee7.<\/p>\n

         <\/td>\n

        		Mang t\u00ednh gi\u00e1n thu.<\/p>\n

        Ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf n\u1ed9p thu\u1ebf cho ch\u00ednh ph\u1ee7 th\u00f4ng qua m\u1ed9t b\u00ean trung gian.<\/p>\n

         <\/td>\n<\/tr>\n

        Tr\u1ed1n thu\u1ebf<\/td>\nC\u00f3 kh\u1ea3 n\u0103ng. V\u00ec vi\u1ec7c thanh to\u00e1n c\u00f2n d\u00f9ng ti\u1ec1n m\u1eb7t nhi\u1ec1u, lu\u1eadt ph\u00e1p c\u00f2n nhi\u1ec1u k\u1ebb h\u1edf d\u1eabn \u0111\u1ebfn nh\u00e0 n\u01b0\u1edbc g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n trong vi\u1ec7c ki\u1ec3m so\u00e1t thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\nKh\u1ea3 n\u0103ng th\u1ea5p. V\u00ec ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5.<\/td>\n<\/tr>\n
        Ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec1u ti\u1ebft<\/td>\nC\u00e2n b\u1eb1ng, \u0111i\u1ec1u ti\u1ebft tr\u1ef1c ti\u1ebfp th\u00f4ng qua thu nh\u1eadp.<\/td>\nC\u00e2n b\u1eb1ng, \u0111i\u1ec1u ti\u1ebft gi\u00e1n ti\u1ebfp th\u00f4ng qua vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/p>\n

         <\/td>\n<\/tr>\n

        Ph\u1ea1m vi thu thu\u1ebf<\/td>\nPh\u1ea1m vi h\u1eb9p.<\/td>\nPh\u1ea1m vi r\u1ed9ng.<\/td>\n<\/tr>\n
        \u01afu \u0111i\u1ec3m<\/td>\nKi\u1ec1m ch\u1ebf l\u1ea1m ph\u00e1t, gi\u1ea3m b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c c\u00f4ng b\u1eb1ng gi\u1eefa nh\u1eefng ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf.<\/td>\nD\u1ec5 d\u00e0ng h\u01a1n cho c\u01a1 quan thu\u1ebf thu thu\u1ebf v\u00e0 kh\u00f4ng th\u1ec3 tr\u1ed1n thu\u1ebf.<\/td>\n<\/tr>\n
        H\u1ea1n ch\u1ebf<\/td>\nThu\u1ebf tr\u1ef1c thu l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf r\u1ea5t kh\u00f3 thu. M\u1eb7c d\u00f9 ch\u00ednh ph\u1ee7 \u0111\u00e3 th\u1ef1c hi\u1ec7n nhi\u1ec1u bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n c\u00e1c vi\u1ec7c tr\u1ed1n thu\u1ebf, nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn c\u00f3 nhi\u1ec1u h\u00e0nh vi gian l\u1eadn m\u00e0 qua \u0111\u00f3 c\u00e1c c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ed1n tr\u00e1nh ho\u1eb7c n\u1ed9p thu\u1ebf \u00edt h\u01a1n m\u1ee9c m\u00e0 h\u1ecd c\u1ea7n \u0111\u00f3ng.<\/p>\n

         <\/td>\n

        		Thu\u1ebf gi\u00e1n thu kh\u00f3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00ec m\u1ecdi ng\u01b0\u1eddi d\u00f9 c\u00f3 thu nh\u1eadp th\u1ea5p hay thu nh\u1eadp cao \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1n thu v\u1edbi t\u1ef7 l\u1ec7 nh\u01b0 nhau.<\/p>\n

         <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

         <\/p>\n

        Vi\u1ec7c ph\u00e2n bi\u1ec7t thu\u1ebf tr\u1ef1c thu v\u00e0 thu\u1ebf gi\u00e1n thu mang t\u1edbi 3 \u00fd ngh\u0129a nh\u01b0 sau:<\/strong><\/em><\/p>\n

          \n
        • T\u00ecm ra ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec1u ti\u1ebft ph\u00f9 h\u1ee3p v\u00e0 \u00e1p d\u1ee5ng c\u00f3 hi\u1ec7u qu\u1ea3 \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc nh\u00e0. T\u1eeb nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec1u ti\u1ebft \u1ea5y s\u1ebd gi\u00fap vi\u1ec7c x\u00e2y d\u1ef1ng s\u1eafc thu\u1ebf ph\u00f9 h\u1ee3p, ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng c\u1ee7a ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3.<\/li>\n
        • T\u00e1c \u0111\u1ed9ng m\u1ea1nh m\u1ebd \u0111\u1ebfn quy tr\u00ecnh thu thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, v\u1edbi m\u1ed7i lo\u1ea1i thu\u1ebf t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1ee9c thu\u1ebf, c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ebf, c\u00e1ch t\u00ednh thu\u1ebf s\u1ebd c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p ph\u00f9 h\u1ee3p \u0111\u1ec3 c\u1ea3i thi\u1ec7n t\u00ecnh tr\u1ea1ng n\u1ed9p thu\u1ebf tr\u00ean.<\/li>\n
        • Vi\u1ec7c ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec1u ti\u1ebft l\u00e0 thu\u1ebf gi\u00e1n thu hay thu\u1ebf tr\u1ef1c thu s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e2m l\u00fd c\u1ee7a ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf, d\u1eabn \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf tr\u1ef1c thu s\u1ebd khi\u1ebfn cho ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf c\u00f3 ph\u1ea3n \u1ee9ng ti\u00eau c\u1ef1c d\u1eabn \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, khai thu\u1ebf kh\u00f4ng \u0111\u00fang. C\u00f2n v\u1edbi lo\u1ea1i thu\u1ebf gi\u00e1n thu th\u00ec s\u1ebd t\u1ea1o cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng c\u00f3 g\u00e1nh n\u1eb7ng v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 xem \u0111\u00f3 l\u00e0 ph\u1ea7n t\u1ea5t y\u1ebfu khi s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n

          K\u1ebft lu\u1eadn<\/h3>\n

          Ph\u1ea7n m\u1ec1m FTS v\u1eeba chia s\u1ebb m\u1ed9t s\u1ed1 th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1\u00a0thu\u1ebf tr\u1ef1c thu v\u00e0 thu\u1ebf gi\u00e1n thu<\/strong>. Hy v\u1ecdng b\u1ea1n \u0111\u00e3 hi\u1ec3u nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa thu\u1ebf tr\u1ef1c thu v\u00e0 thu\u1ebf gi\u00e1n thu. N\u1ebfu v\u1eabn c\u00f2n th\u1eafc m\u1eafc, vui l\u00f2ng li\u00ean h\u1ec7 ch\u00fang t\u00f4i theo th\u00f4ng tin b\u00ean d\u01b0\u1edbi:<\/p>\n

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          PH\u00c2N BI\u1ec6T THU\u1ebe TR\u1ef0C THU V\u00c0 THU\u1ebe GI\u00c1N THU Thu\u1ebf l\u00e0 kho\u1ea3n thu b\u1eaft bu\u1ed9c, kh\u00f4ng b\u1ed3i ho\u00e0n c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n thu\u1ed9c\u00a0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu thu\u1ebf. Thu\u1ebf mang t\u00ednh ch\u1ea5t c\u01b0\u1ee1ng ch\u1ebf, b\u1eaft bu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n. T\u1eeb ti\u1ec1n l\u01b0\u01a1ng, b\u1eefa \u0103n \u1edf […]<\/p>\n","protected":false},"featured_media":13531,"template":"","article_category":[10],"class_list":["post-8395","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13531"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8395"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}