{"id":49330,"date":"2025-09-26T16:13:59","date_gmt":"2025-09-26T09:13:59","guid":{"rendered":"https:\/\/hbbgroup.net\/chi-nen-danh-thue-voi-dau-tu-vang-mieng-de-xuat-3-phuong-an-cu-the\/"},"modified":"2025-09-26T16:13:59","modified_gmt":"2025-09-26T09:13:59","slug":"chi-nen-danh-thue-voi-dau-tu-vang-mieng-de-xuat-3-phuong-an-cu-the","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/vi\/chi-nen-danh-thue-voi-dau-tu-vang-mieng-de-xuat-3-phuong-an-cu-the\/","title":{"rendered":"Ch\u1ec9 n\u00ean \u0111\u00e1nh thu\u1ebf v\u1edbi \u0111\u1ea7u t\u01b0 v\u00e0ng mi\u1ebfng, \u0111\u1ec1 xu\u1ea5t 3 ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3"},"content":{"rendered":"
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C\u1ea7n ph\u00e2n \u0111\u1ecbnh \u201cv\u00e0ng ti\u00eau d\u00f9ng\u201d v\u00e0 \u201cv\u00e0ng \u0111\u1ea7u t\u01b0\u201d.<\/strong><\/p>\n

Vi\u1ec7c Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u \u0111\u01b0a thu nh\u1eadp t\u1eeb mua b\u00e1n v\u00e0ng v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, theo \u0111\u00e1nh gi\u00e1 c\u1ee7a chuy\u00ean gia kinh t\u1ebf PGS.TS Ng\u00f4 Tr\u00ed Long, l\u00e0 b\u01b0\u1edbc \u0111i \u0111\u00fang v\u00e0 c\u1ea5p thi\u1ebft \u0111\u1ec3 minh b\u1ea1ch h\u00f3a th\u1ecb tr\u01b0\u1eddng, h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1 v\u00e0 t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c k\u00eanh \u0111\u1ea7u t\u01b0.<\/p>\n

Theo \u00f4ng Long, c\u1ea7n ph\u00e2n \u0111\u1ecbnh \u201cv\u00e0ng ti\u00eau d\u00f9ng\u201d v\u00e0 \u201cv\u00e0ng \u0111\u1ea7u t\u01b0\u201d.<\/p>\n

V\u00e0ng trang s\u1ee9c, m\u1ef9 ngh\u1ec7 l\u00e0 h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng, ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 hi\u1ec7n h\u00e0nh; kh\u00f4ng \u00e1p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi giao d\u1ecbch nh\u1ecf l\u1ebb c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean). V\u00e0ng mi\u1ebfng\/th\u1ecfi l\u00e0 t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo \u0111\u1ecbnh h\u01b0\u1edbng s\u1eeda Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

TS Nguy\u1ec5n Ng\u1ecdc T\u00fa, gi\u1ea3ng vi\u00ean Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh doanh v\u00e0 C\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i, cho r\u1eb1ng, c\u00e1c \u0111\u1ea1o lu\u1eadt g\u1ed1c \u0111\u1ec1u quy \u0111\u1ecbnh r\u00f5, b\u1ea5t c\u1ee9 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o kinh doanh, mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00f3 thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf. Do v\u1eady, c\u1ea7n l\u00e0m r\u00f5 v\u00e0ng s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t bao nhi\u00eau, c\u00e1ch thu, c\u01a1 quan thu v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p (kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n hay t\u1ef1 k\u00ea khai).<\/p>\n

\u201cVi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb mua b\u00e1n v\u00e0ng s\u1ebd gi\u1ea3m b\u1edbt \u0111\u1ed9ng l\u1ef1c \u0111\u1ea7u c\u01a1, \u2018l\u01b0\u1edbt s\u00f3ng\u2019 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0\u201d, \u00f4ng T\u00fa n\u00f3i.<\/p>\n

\"gia<\/picture>
Theo chuy\u00ean gia, kh\u00f4ng n\u00ean \u0111\u00e1nh thu\u1ebf mua v\u00e0ng c\u01b0\u1edbi hay trang s\u1ee9c ti\u00eau d\u00f9ng, ch\u1ec9 thu tr\u00ean thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u00e0ng mi\u1ebfng.\u00a0<\/figcaption><\/figure>\n

Trong khi \u0111\u00f3, chia s\u1ebb v\u1edbi PV VietNamNet,<\/em> TS. L\u00ea Xu\u00e2n Ngh\u0129a, nguy\u00ean Ph\u00f3 Ch\u1ee7 t\u1ecbch \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh qu\u1ed1c gia, l\u1ea1i b\u00e0y t\u1ecf quan \u0111i\u1ec3m\u00a0kh\u00f4ng n\u00ean \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb mua b\u00e1n v\u00e0ng<\/a>. Theo \u00f4ng, c\u1ea7n t\u00ednh to\u00e1n k\u1ef9 li\u1ec7u s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c c\u00f3 \u0111\u1ee7 b\u00f9 \u0111\u1eafp chi ph\u00ed thu thu\u1ebf hay kh\u00f4ng.<\/p>\n

\u201cKh\u00e1t cung n\u00ean m\u1edbi c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng \u0111\u1ea7u c\u01a1\u201d, \u00f4ng Ngh\u0129a nh\u1ea5n m\u1ea1nh.<\/p>\n

Theo chuy\u00ean gia n\u00e0y, c\u00f3 nhi\u1ec1u gi\u1ea3i ph\u00e1p \u0111\u1ec3 \u1ed5n \u0111\u1ecbnh th\u1ecb tr\u01b0\u1eddng v\u00e0ng, h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1. Trong \u0111\u00f3, gi\u1ea3i ph\u00e1p \u0111\u01a1n gi\u1ea3n nh\u1ea5t l\u00e0 s\u1edbm cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0ng v\u00e0 m\u1edf s\u00e0n giao d\u1ecbch b\u00e1n s\u1ec9 v\u00e0ng c\u00f4ng khai, l\u1ea5y gi\u00e1 th\u1ebf gi\u1edbi l\u00e0m chu\u1ea9n. Nh\u1eefng ng\u01b0\u1eddi mua v\u00e0ng t\u1ea1i s\u00e0n s\u1ebd b\u00e1n l\u1ebb ra th\u1ecb tr\u01b0\u1eddng, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1.<\/p>\n

\u0110\u1ec1 xu\u1ea5t c\u00e2n nh\u1eafc 3 ph\u01b0\u01a1ng \u00e1n<\/strong><\/p>\n

Theo PGS.TS Ng\u00f4 Tr\u00ed Long, vi\u1ec7c \u00e1p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi giao d\u1ecbch v\u00e0ng l\u00e0 v\u1ea5n \u0111\u1ec1 m\u1edbi \u1edf n\u01b0\u1edbc ta. \u00d4ng \u0111\u01b0a 3 ph\u01b0\u01a1ng \u00e1n k\u1ef9 thu\u1eadt c\u1ea7n c\u00e2n nh\u1eafc.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n 1<\/em>: Kho\u00e1n theo gi\u00e1 tr\u1ecb giao d\u1ecbch (t\u01b0\u01a1ng t\u1ef1 ch\u1ee9ng kho\u00e1n). C\u00e1ch t\u00ednh kh\u1ea5u tr\u1eeb 0,1-0,2% tr\u00ean gi\u00e1 b\u00e1n m\u1ed7i l\u1ea7n. \u0110i\u1ec3m b\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay.\u00a0<\/p>\n

Theo \u00f4ng Long, ph\u01b0\u01a1ng \u00e1n n\u00e0y \u0111\u01a1n gi\u1ea3n; ch\u1ed1ng n\u00e9 thu\u1ebf t\u1ed1t; chi ph\u00ed tu\u00e2n th\u1ee7 g\u1ea7n nh\u01b0 b\u1eb1ng 0 cho ng\u01b0\u1eddi d\u00e2n. Tuy nhi\u00ean, nh\u01b0\u1ee3c \u0111i\u1ec3m l\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh l\u00e3i\/l\u1ed7 r\u00f2ng; ng\u01b0\u1eddi b\u00e1n l\u1ed7 v\u1eabn n\u1ed9p nh\u01b0 ch\u1ee9ng kho\u00e1n hi\u1ec7n h\u00e0nh. Khi d\u00f9ng \u01b0u ti\u00ean tri\u1ec3n khai nhanh tr\u00ean di\u1ec7n r\u1ed9ng khi c\u1ea7n t\u00ednh \u0111\u01a1n gi\u1ea3n.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n 2:<\/em> T\u00ednh thu\u1ebf tr\u00ean l\u00e3i r\u00f2ng theo n\u0103m. C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf = gi\u00e1 b\u00e1n – (gi\u00e1 mua + chi ph\u00ed h\u1ee3p l\u00fd), x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc (FIFO). Thu\u1ebf su\u1ea5t khuy\u1ebfn ngh\u1ecb 10-20% tr\u00ean thu nh\u1eadp r\u00f2ng n\u0103m; t\u1ea1m n\u1ed9p 0,05-0,1% khi b\u00e1n \u0111\u1ec3 gi\u1ea3m \u0111\u1ed9ng c\u01a1 n\u00e9 quy\u1ebft to\u00e1n.<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng \u00e1n n\u00e0y l\u00e0 c\u00f4ng b\u1eb1ng v\u1ec1 kinh t\u1ebf, b\u1edfi ch\u1ec9 thu khi c\u00f3 l\u00e3i; ph\u1ea3n \u00e1nh \u0111\u00fang hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0. Nh\u01b0\u1ee3c \u0111i\u1ec3m \u0111\u00f2i h\u1ecfi ch\u1ee9ng t\u1eeb gi\u00e1 v\u1ed1n, h\u1ea1 t\u1ea7ng d\u1eef li\u1ec7u li\u00ean th\u00f4ng; t\u0103ng t\u1ea3i quy\u1ebft to\u00e1n cho ng\u01b0\u1eddi giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean. Khi d\u00f9ng ph\u00f9 h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 b\u00e0i b\u1ea3n, c\u00f3 l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb v\u00e0 s\u1eb5n s\u00e0ng quy\u1ebft to\u00e1n.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n 3:<\/em> L\u1ef1a ch\u1ecdn k\u00e9p. Theo \u0111\u00f3, m\u1eb7c \u0111\u1ecbnh \u00e1p kho\u00e1n 0,1% nh\u01b0 ph\u01b0\u01a1ng \u00e1n 1; t\u1ef1 nguy\u1ec7n chuy\u1ec3n sang t\u00ednh l\u00e3i r\u00f2ng n\u0103m theo ph\u01b0\u01a1ng \u00e1n 2 (thu\u1ebf su\u1ea5t \u0111\u1ec1 xu\u1ea5t 10%) n\u1ebfu c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb; s\u1ed1 thu\u1ebf kho\u00e1n \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

\u0110i\u1ec1u n\u00e0y duy tr\u00ec s\u1ef1 \u0111\u01a1n gi\u1ea3n cho \u0111a s\u1ed1 giao d\u1ecbch nh\u1ecf, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng cho ng\u01b0\u1eddi \u0111\u1ea7u t\u01b0 chuy\u00ean nghi\u1ec7p; k\u1ebf th\u1eeba kinh nghi\u1ec7m c\u1ea3i ti\u1ebfn ch\u00ednh s\u00e1ch ch\u1ee9ng kho\u00e1n g\u1ea7n \u0111\u00e2y.<\/p>\n

Ngo\u00e0i ra,\u00a0c\u1ea7n t\u0103ng c\u01b0\u1eddng\u00a0truy\u1ec1n th\u00f4ng, nh\u1ea5n m\u1ea1nh\u00a0kh\u00f4ng \u0111\u00e1nh thu\u1ebf mua v\u00e0ng c\u01b0\u1edbi hay trang s\u1ee9c ti\u00eau d\u00f9ng, ch\u1ec9 thu tr\u00ean thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u00e0ng mi\u1ebfng. \u0110\u1ed3ng th\u1eddi l\u00e0m r\u00f5, kh\u00f4ng c\u00f3 thu\u1ebf ch\u1ed3ng thu\u1ebf, v\u00e0ng mi\u1ebfng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f2n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u00e1nh tr\u00ean thu nh\u1eadp, kh\u00f4ng \u0111\u00e1nh tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/p>\n

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\"\u0110\u00e1nh<\/picture><\/a> <\/p>\n
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\u201cV\u00e0ng nh\u1eabn hi\u1ec7n c\u0169ng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o v\u00e0ng trang s\u1ee9c, v\u1eady c\u00f3 b\u1ecb \u0111\u00e1nh thu\u1ebf kh\u00f4ng? Ng\u01b0\u1eddi d\u00e2n mua b\u00e1n v\u00e0ng c\u01b0\u1edbi c\u00f3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf kh\u00f4ng? \u0110\u00e2y l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9\u201d, chuy\u00ean gia b\u00e0y t\u1ecf.<\/p>\n<\/p><\/div>\n

\"N\u00ean<\/picture><\/a> <\/p>\n
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Li\u00ean quan \u0111\u1ebfn \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb mua b\u00e1n v\u00e0ng, c\u00e1c chuy\u00ean gia \u0111\u1ec1 xu\u1ea5t nhi\u1ec1u ph\u01b0\u01a1ng \u00e1n kh\u00e1c nhau. \u0110\u00e1ng ch\u00fa \u00fd, c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, n\u00ean \u0111\u00e1nh thu\u1ebf 20% tr\u00ean l\u1ee3i nhu\u1eadn thay v\u00ec tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/p>\n<\/p><\/div>\n

\"\u0110\u00e1nh<\/picture><\/a> <\/p>\n
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\u0110\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb mua b\u00e1n v\u00e0ng \u0111\u01b0\u1ee3c chuy\u00ean gia \u0111\u00e1nh gi\u00e1 l\u00e0 ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u1eb1m h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1, l\u01b0\u1edbt s\u00f3ng. Tuy nhi\u00ean, ch\u00ednh s\u00e1ch thu\u1ebf c\u1ea7n \u0111\u1ee7 tinh t\u1ebf \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa t\u00edch tr\u1eef ch\u00ednh \u0111\u00e1ng v\u00e0 \u0111\u1ea7u c\u01a1.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

C\u1ea7n ph\u00e2n \u0111\u1ecbnh \u201cv\u00e0ng ti\u00eau d\u00f9ng\u201d v\u00e0 \u201cv\u00e0ng \u0111\u1ea7u t\u01b0\u201d. Vi\u1ec7c Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u \u0111\u01b0a thu nh\u1eadp t\u1eeb mua […]<\/p>","protected":false},"author":5,"featured_media":49331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[219],"tags":[],"class_list":["post-49330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vang"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/49330","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/comments?post=49330"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/49330\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media\/49331"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media?parent=49330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/categories?post=49330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/tags?post=49330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}