{"id":59970,"date":"2026-01-21T09:41:49","date_gmt":"2026-01-21T02:41:49","guid":{"rendered":"https:\/\/hbbgroup.net\/can-nang-nguong-doanh-thu-phai-xuat-hoa-don\/"},"modified":"2026-01-21T09:41:49","modified_gmt":"2026-01-21T02:41:49","slug":"can-nang-nguong-doanh-thu-phai-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/zh\/can-nang-nguong-doanh-thu-phai-xuat-hoa-don\/","title":{"rendered":"C\u1ea7n n\u00e2ng ng\u01b0\u1ee1ng doanh thu ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n"},"content":{"rendered":"
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\"h\u1ed9<\/p>

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Theo c\u00e1c h\u1ed9 kinh doanh, n\u00ean n\u00e2ng ng\u01b0\u1ee1ng doanh thu ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean \u00edt nh\u1ea5t 3-5 t\u1ec9 \u0111\u1ed3ng\/n\u0103m thay v\u00ec tr\u00ean 1 t\u1ec9 \u0111\u1ed3ng\/n\u0103m – \u1ea2nh: H\u1eeeU H\u1ea0NH<\/p>\n<\/figcaption><\/figure>\n

\u0110\u00f3 l\u00e0 \u00fd ki\u1ebfn c\u1ee7a nhi\u1ec1u h\u1ed9 kinh doanh<\/a> \u0111\u01b0\u1ee3c n\u00eau ra trong c\u00e1c c\u00e2u h\u1ecfi g\u1eedi \u0111\u1ebfn C\u1ee5c Thu\u1ebf th\u00f4ng qua Tu\u1ed5i Tr\u1ebb sau h\u1ed9i th\u1ea3o “Th\u1ef1c hi\u1ec7n thu\u1ebf k\u00ea khai, h\u1ed9 kinh doanh c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?” \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c h\u00f4m 15-1. <\/p>\n

Sau h\u1ed9i th\u1ea3o, c\u00f3 g\u1ea7n 70 c\u00e2u h\u1ecfi c\u1ee7a h\u1ed9 kinh doanh g\u1eedi \u0111\u1ebfn C\u1ee5c Thu\u1ebf xoay quanh vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T)…, h\u1ed9 kinh doanh mong \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 th\u1ef1c hi\u1ec7n thu\u1ebf k\u00ea khai.<\/p>\n

M\u1ed1c doanh thu 1 t\u1ec9 \u0111\u1ed3ng l\u00e0 qu\u00e1 th\u1ea5p<\/h2>\n

B\u00e0 Lan – h\u1ed9 kinh doanh \u1edf TP.HCM<\/a> – ki\u1ebfn ngh\u1ecb n\u00e2ng ng\u01b0\u1ee1ng doanh thu ph\u1ea3i xu\u1ea5t H\u0110\u0110T l\u00ean \u00edt nh\u1ea5t 3-5 t\u1ec9 \u0111\u1ed3ng\/n\u0103m thay v\u00ec quy \u0111\u1ecbnh tr\u00ean 1 t\u1ec9 \u0111\u1ed3ng\/n\u0103m. B\u00e0 c\u0169ng tha thi\u1ebft \u0111\u1ec1 ngh\u1ecb h\u00e3y cho h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u00f3ng thu\u1ebf theo doanh thu ho\u1eb7c kh\u1ea5u tr\u1eeb.<\/p>\n

“Vi\u1ec7c quy \u0111\u1ecbnh h\u1ed9 c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 ph\u1ea3i t\u00ednh thu\u1ebf theo kh\u1ea5u tr\u1eeb l\u00e0 r\u1ea5t ph\u1ee9c t\u1ea1p, khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi ch\u1ec9 t\u00ednh l\u00e0m d\u01b0\u1edbi ng\u01b0\u1ee1ng n\u00e0y r\u1ed3i ngh\u1ec9” – b\u00e0 Lan n\u00f3i. T\u01b0\u01a1ng t\u1ef1, b\u00e0 Tr\u1ea7n Th\u00fay Vi (TP.HCM) \u0111\u1ec1 xu\u1ea5t B\u1ed9 T\u00e0i ch\u00ednh<\/a> cho ph\u00e9p h\u1ed9 c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf t\u1ec9 l\u1ec7 tr\u00ean doanh thu. V\u00ec doanh thu cao nh\u01b0ng l\u1ee3i nhu\u1eadn r\u1ea5t m\u1ecfng v\u00e0 tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n, h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf r\u1ea5t h\u1ea1n ch\u1ebf.<\/p>\n

B\u00e0 Vi cho bi\u1ebft m\u1ea5t \u0103n m\u1ea5t ng\u1ee7 v\u00ec d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn k\u00ea khai, t\u00ednh thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng H\u0110\u0110T \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh quy \u0111\u1ecbnh h\u1ed9 c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp (doanh thu – chi ph\u00ed) v\u1edbi thu\u1ebf su\u1ea5t 15%. Th\u00eam n\u1eefa, cu\u1ed1i n\u0103m h\u1ed9 kinh doanh ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf n\u1eefa.<\/p>\n

“Ch\u00fang t\u00f4i kh\u00f4ng s\u1ee3 \u0111\u00f3ng thu\u1ebf m\u00e0 ch\u1ec9 s\u1ee3 l\u00e0m sai v\u00e0 b\u1ecb ph\u1ea1t v\u00ec thi\u1ebfu tr\u00ecnh \u0111\u1ed9, hi\u1ec3u bi\u1ebft ch\u00ednh s\u00e1ch c\u00f2n h\u1ea1n ch\u1ebf. Ch\u00fang t\u00f4i t\u1ef1 kinh doanh, l\u1ea5y c\u00f4ng l\u00e0m l\u00e3i \u0111\u00e3 r\u1ea5t v\u1ea5t v\u1ea3 r\u1ed3i, gi\u1edd ph\u1ea3i th\u1ef1c thi k\u1ebf to\u00e1n nh\u01b0 doanh nghi\u1ec7p th\u00ec qu\u00e1 s\u1ee9c v\u1edbi ng\u01b0\u1eddi kinh doanh. R\u1ea5t mong c\u01a1 quan ch\u1ee9c n\u0103ng xem x\u00e9t nguy\u1ec7n v\u1ecdng c\u1ee7a h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng\/n\u0103m” – b\u00e0 Vi tha thi\u1ebft.<\/p>\n

C\u0169ng li\u00ean quan \u0111\u1ebfn H\u0110\u0110T, nhi\u1ec1u ng\u01b0\u1eddi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/a> nh\u01b0 b\u00e0 Nguy\u1ec5n Th\u1ecb Qu\u1ef3nh Giao, \u00f4ng Nguy\u1ec5n Qu\u1ed1c Huy… c\u00f9ng h\u1ecfi h\u1ed9 kinh doanh b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 ph\u1ea3i xu\u1ea5t H\u0110\u0110T kh\u00f4ng khi s\u00e0n \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay r\u1ed3i? Cu\u1ed1i n\u0103m h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p thu\u1ebf, l\u00e0m th\u1ee7 t\u1ee5c g\u00ec?<\/p>\n

M\u1ed9t v\u1ea5n \u0111\u1ec1 n\u1eefa m\u00e0 \u0111\u01b0\u1ee3c nhi\u1ec1u h\u1ed9 kinh doanh mong C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. C\u1ee5 th\u1ec3, h\u1ed9 kinh doanh t\u00ean Duy cho bi\u1ebft b\u00e1n h\u00e0ng tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 doanh thu kho\u1ea3ng 5 t\u1ec9 \u0111\u1ed3ng\/n\u0103m, trong \u0111\u00f3 80% doanh thu l\u00e0 chi ph\u00ed cho thu\u00ea ng\u01b0\u1eddi n\u1ed5i ti\u1ebfng, chi d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n h\u00e0ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1…<\/p>\n

“Thu nh\u1eadp th\u1ef1c t\u1ebf ch\u1ec9 \u0111\u1ea1t 10-15% doanh thu, trong khi c\u00e1c chi ph\u00ed thu\u00ea \u1edf n\u01b0\u1edbc ngo\u00e0i l\u1ea1i kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. V\u1eady t\u00f4i ph\u1ea3i l\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 tr\u1eeb c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf n\u00e0y khi t\u00ednh thu\u1ebf?” – \u00f4ng Duy \u0111\u1eb7t v\u1ea5n \u0111\u1ec1.<\/p>\n

H\u1ed9 kinh doanh Nguy\u1ec5n Phan – ch\u1ee7 nh\u00e0 thu\u1ed1c c\u00f3 doanh thu 5 t\u1ec9 \u0111\u1ed3ng\/n\u0103m – h\u1ecfi li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o hay kh\u00f4ng v\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n

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\"h\u1ed9<\/p>

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H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0ng th\u1ef1c hi\u1ec7n s\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 – \u1ea2nh: H\u1eeeU H\u1ea0NH<\/p>\n<\/figcaption><\/figure>\n

Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/h2>\n

Tr\u1ea3 l\u1eddi n\u1ed9i dung v\u1ec1 H\u0110\u0110T, C\u1ee5c Thu\u1ebf cho bi\u1ebft h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ec9 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng H\u0110\u0110T kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf, theo quy \u0111\u1ecbnh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh 70 n\u0103m 2025.<\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng H\u0110\u0110T kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n gi\u00fap minh b\u1ea1ch h\u00f3a giao d\u1ecbch, gi\u1ea3m th\u1eddi gian, chi ph\u00ed (cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch, gi\u1ea3m thi\u1ec3u \u0111\u1ed9 tr\u1ec5 gi\u1eefa th\u1eddi \u0111i\u1ec3m thanh to\u00e1n v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n), h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, tra c\u1ee9u d\u1ec5 d\u00e0ng v\u00e0 n\u00e2ng cao uy t\u00edn v\u1edbi kh\u00e1ch h\u00e0ng, s\u1ebd mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n

C\u00f2n v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi b\u00e1n s\u1ebd ph\u1ea3i xu\u1ea5t H\u0110\u0110T. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 \u1ee7y nhi\u1ec7m cho s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

V\u00e0 theo d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng H\u0110\u0110T.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh c\u00f3 doanh thu th\u1ef1c t\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ebfn 1 t\u1ec9 \u0111\u1ed3ng\/n\u0103m \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng H\u0110\u0110T th\u00ec \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

V\u1ec1 ki\u1ebfn ngh\u1ecb h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, theo C\u1ee5c Thu\u1ebf, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a> s\u1ed1 109 quy \u0111\u1ecbnh h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng th\u00ec n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf (doanh thu – chi ph\u00ed) nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t.<\/p>\n

“C\u01a1 quan thu\u1ebf lu\u00f4n \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh g\u1eb7p kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc th\u00ec ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn” – C\u1ee5c Thu\u1ebf ph\u1ea3n h\u1ed3i.<\/p>\n

Tr\u1ea3 l\u1eddi v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 tr\u1eeb chi ph\u00ed, C\u1ee5c Thu\u1ebf cho bi\u1ebft v\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Ch\u1eb3ng h\u1ea1n, v\u1edbi c\u00e1c chi ph\u00ed thu\u00ea ng\u01b0\u1eddi n\u1ed5i ti\u1ebfng, d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n n\u01b0\u1edbc ngo\u00e0i, theo C\u1ee5c Thu\u1ebf, c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb, ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

V\u1edbi c\u00e2u h\u1ecfi c\u1ee7a h\u1ed9 kinh doanh Nguy\u1ec5n Phan – ch\u1ee7 nh\u00e0 thu\u1ed1c, C\u1ee5c Thu\u1ebf cho bi\u1ebft theo Lu\u1eadt Thu\u1ebf VAT, h\u1ed9 kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (doanh thu x t\u1ec9 l\u1ec7). \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, h\u1ed9 kinh doanh ph\u1ea3i chuy\u1ec3n l\u00ean doanh nghi\u1ec7p.<\/p>\n

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\"h\u1ed9<\/p>

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Nhi\u1ec1u h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng mong m\u1ecfi \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf t\u1ec9 l\u1ec7 tr\u00ean doanh thu – \u1ea2nh: QUANG \u0110\u1ecaNH<\/p>\n<\/figcaption><\/figure>\n

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VCCI: doanh thu 3 t\u1ec9 \u0111\u1ed3ng\/n\u0103m m\u1edbi n\u00ean d\u00f9ng H\u0110\u0110T<\/h3>\n

Trong v\u0103n b\u1ea3n g\u00f3p \u00fd li\u00ean quan \u0111\u1ebfn ng\u01b0\u1ee1ng doanh thu bu\u1ed9c ph\u1ea3i xu\u1ea5t H\u0110\u0110T, Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) cho r\u1eb1ng vi\u1ec7c y\u00eau c\u1ea7u ng\u01b0\u1ee1ng doanh thu 1 t\u1ec9 \u0111\u1ed3ng ph\u1ea3i s\u1eed d\u1ee5ng H\u0110\u0110T l\u00e0 th\u1ea5p, ch\u01b0a t\u01b0\u01a1ng th\u00edch v\u1edbi n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 tr\u00ecnh \u0111\u1ed9 qu\u1ea3n tr\u1ecb c\u1ee7a ph\u1ea7n l\u1edbn h\u1ed9 kinh doanh.<\/p>\n

Do v\u1eady, n\u00ean n\u00e2ng l\u00ean ng\u01b0\u1ee1ng 3 t\u1ec9 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ng\u01b0\u1ee1ng b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn (doanh thu – chi ph\u00ed). “V\u1edbi c\u00e1c h\u1ed9 c\u00f3 doanh thu n\u0103m d\u01b0\u1edbi 3 t\u1ec9, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 t\u0103ng gi\u00e1m s\u00e1t qua d\u1eef li\u1ec7u thu th\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau, thay v\u00ec y\u00eau c\u1ea7u \u00e1p d\u1ee5ng \u0111\u1ed3ng lo\u1ea1t”, VCCI \u0111\u1ec1 xu\u1ea5t v\u00e0 cho bi\u1ebft k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t h\u1ed3i th\u00e1ng 6 c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0y cho th\u1ea5y nh\u00f3m h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 1 t\u1ec9 \u0111\u1ed3ng c\u00f2n g\u1eb7p nhi\u1ec1u tr\u1edf ng\u1ea1i khi chuy\u1ec3n \u0111\u1ed5i s\u1ed1. 32% h\u1ed9 \u1edf n\u00f4ng th\u00f4n v\u00e0 23% \u1edf \u0111\u00f4 th\u1ecb thi\u1ebfu v\u1ed1n \u0111\u1ea7u t\u01b0 thi\u1ebft b\u1ecb. Kho\u1ea3ng 2\/3 s\u1ed1 h\u1ed9 \u0111\u01b0\u1ee3c h\u1ecfi ch\u01b0a \u0111\u1ee7 ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng.<\/p>\n

V\u01b0\u1edbng m\u1eafc n\u1eefa \u0111\u01b0\u1ee3c VCCI n\u00eau l\u00e0 quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi mua. Theo ngh\u1ecb \u0111\u1ecbnh 70, th\u00f4ng tin n\u00e0y ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ng\u01b0\u1eddi mua, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch l\u1ebb (si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, c\u1eeda h\u00e0ng x\u0103ng d\u1ea7u, casino…). \u0110i\u1ec1u n\u00e0y khi\u1ebfn c\u00e1c ti\u1ec7m nh\u01b0 t\u1ea1p h\u00f3a, qu\u00e1n \u0103n – v\u1ed1n c\u00f3 l\u01b0\u1ee3ng kh\u00e1ch l\u1ebb l\u1edbn, gi\u00e1 tr\u1ecb giao d\u1ecbch nh\u1ecf v\u00e0 c\u1ea7n thanh to\u00e1n nhanh – g\u1eb7p kh\u00f3 v\u00ec ph\u00e1t sinh th\u1eddi gian, chi ph\u00ed nh\u00e2n s\u1ef1 nh\u1eadp li\u1ec7u, th\u1eadm ch\u00ed g\u00e2y t\u00e2m l\u00fd kh\u00f4ng tho\u1ea3i m\u00e1i cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

Do \u0111\u00f3, VCCI ki\u1ebfn ngh\u1ecb cho ph\u00e9p h\u00f3a \u0111\u01a1n c\u1ee7a h\u1ed9 kinh doanh b\u00e1n cho c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin \u0111\u1ecbnh danh (m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecbnh danh ng\u01b0\u1eddi mua…) \u0111\u1ec3 gi\u1ea3m t\u1ea3i th\u1ee7 t\u1ee5c.<\/p>\n<\/div>\n

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N\u00ean giao s\u00e0n TM\u0110T xu\u1ea5t h\u00f3a \u0111\u01a1n thay ng\u01b0\u1eddi b\u00e1n<\/h3>\n

V\u1ec1 xu\u1ea5t H\u0110\u0110T c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, b\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i – Ph\u00f3 t\u1ed5ng th\u01b0 k\u00fd H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam – ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh l\u1eadp H\u0110\u0110T \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh tr\u00ean s\u00e0n TM\u0110T c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n.<\/p>\n

Theo b\u00e0 H\u1ea3i, ngh\u1ecb \u0111\u1ecbnh 117 n\u0103m 2025 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thu\u1ebf thay h\u1ed9 kinh doanh. Nh\u01b0ng theo ngh\u1ecb \u0111\u1ecbnh v\u1ec1 H\u0110\u0110T v\u00e0 th\u00f4ng t\u01b0 32 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u1ed9 kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho s\u00e0n xu\u1ea5t h\u00f3a \u0111\u01a1n, d\u1eabn \u0111\u1ebfn th\u1ef1c t\u1ebf c\u00e1c s\u00e0n c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n hi\u1ec7n kh\u00f4ng nh\u1eadn \u1ee7y nhi\u1ec7m.<\/p>\n

Do \u0111\u00f3, tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n thu\u1ed9c v\u1ec1 c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh qua c\u00e1c s\u00e0n n\u00e0y. Trong khi \u0111\u00f3 tr\u00ean th\u1ef1c t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n g\u1ea7n nh\u01b0 kh\u00f4ng th\u1ec3 xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua. B\u1edfi vi\u1ec7c mua b\u00e1n, thanh to\u00e1n, danh t\u00ednh ng\u01b0\u1eddi mua tr\u00ean s\u00e0n do c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed n\u1eafm. \u0110i\u1ec1u n\u00e0y khi\u1ebfn h\u1ed9 kinh doanh kh\u00f4ng th\u1ec3 c\u00f3 th\u00f4ng tin \u0111\u1ec3 l\u1eadp H\u0110\u0110T, c\u0169ng kh\u00f4ng th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi mua nh\u1eadn h\u00e0ng, ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>\n

“T\u1eeb th\u1ef1c ti\u1ec5n n\u00e0y, H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam ki\u1ebfn ngh\u1ecb c\u1ea7n b\u1ed5 sung quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n thay c\u00e1c h\u1ed9 kinh doanh, song song v\u1edbi tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thay v\u00e0 n\u1ed9p thu\u1ebf thay. Ho\u1eb7c ch\u00ednh s\u00e1ch c\u1ea7n lo\u1ea1i b\u1ecf ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a h\u1ed9 kinh doanh trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay” – b\u00e0 H\u1ea3i n\u00f3i.<\/p>\n<\/div>\n

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Chi ph\u00ed xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cao h\u01a1n c\u1ea3 l\u1ee3i nhu\u1eadn<\/h3>\n

H\u1ed9 kinh doanh ph\u1ea3n \u00e1nh: \u0111\u01a1n h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb 5.000 – 25.000 \u0111\u1ed3ng. L\u1ee3i nhu\u1eadn v\u00e0o kho\u1ea3ng 10 – 15% doanh thu. Trong khi chi ph\u00ed cho t\u1eebng l\u1ea7n xu\u1ea5t H\u0110\u0110T l\u00e0 kho\u1ea3ng 500 – >1.000 \u0111\u1ed3ng cho m\u1ed7i \u0111\u01a1n h\u00e0ng nh\u01b0 v\u1eady l\u00e0 qu\u00e1 cao, th\u1eadm ch\u00ed cao h\u01a1n c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

H\u1ed9 kinh doanh kh\u00e1c ph\u1ea3n \u00e1nh nhi\u1ec1u \u0111\u01a1n h\u00e0ng ch\u1ec9 l\u00e0 g\u00f3i m\u00ec, c\u00e2y b\u00fat c\u00f3 gi\u00e1 5.000 \u0111\u1ed3ng; cu\u1ed9n keo ch\u1ec9 2.000 \u0111\u1ed3ng. “L\u1ee3i nhu\u1eadn r\u1ea5t m\u1ecfng, m\u1ed7i \u0111\u01a1n h\u00e0ng l\u1eddi 200 \u0111\u1ed3ng m\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ph\u1ea7n m\u1ec1m m\u1ea5t 500 \u0111\u1ed3ng\/h\u00f3a \u0111\u01a1n l\u00e0 qu\u00e1 nhi\u1ec1u v\u00e0 g\u00e2y l\u00e3ng ph\u00ed r\u1ea5t l\u1edbn. C\u00f3 c\u00e1ch n\u00e0o \u0111\u1ec3 gi\u1ea3m chi ph\u00ed cho kho\u1ea3n n\u00e0y? N\u1ebfu kh\u00f4ng ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng s\u1ebd ph\u1ea3i ch\u1ecbu kho\u1ea3n n\u00e0y” – h\u1ed9 kinh doanh ph\u1ea3n \u00e1nh.<\/p>\n

C\u1ee5c Thu\u1ebf cho bi\u1ebft s\u1ebd nghi\u00ean c\u1ee9u \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf. \u0110\u1ed3ng th\u1eddi, C\u1ee5c Thu\u1ebf giao c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp c\u1eadn c\u00e1c nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p v\u1ec1 H\u0110\u0110T \u0111\u1ec3 c\u00f3 th\u00f4ng tin v\u1ec1 c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n mi\u1ec5n ph\u00ed.<\/p>\n<\/div>\n

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Ng\u00e0nh thu\u1ebf cam k\u1ebft \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh<\/h3>\n

Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb, \u00f4ng Mai S\u01a1n – Ph\u00f3 c\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) – cho bi\u1ebft th\u1ef1c hi\u1ec7n cam k\u1ebft v\u1edbi h\u1ed9 kinh doanh t\u1ea1i h\u1ed9i th\u1ea3o “Th\u1ef1c hi\u1ec7n thu\u1ebf k\u00ea khai: h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd g\u00ec?”, do C\u1ee5c Thu\u1ebf v\u00e0 b\u00e1o Tu\u1ed5i Tr\u1ebb t\u1ed5 ch\u1ee9c h\u00f4m 15-1, t\u1ea1i TP.HCM t\u1ed1i 19-1, C\u1ee5c Thu\u1ebf \u0111\u00e3 chuy\u1ec3n ph\u1ea7n tr\u1ea3 l\u1eddi c\u1ee7a 67 c\u00e2u h\u1ecfi m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn.<\/p>\n

\u00d4ng Mai S\u01a1n c\u0169ng nh\u1ea5n m\u1ea1nh ng\u00e0nh thu\u1ebf s\u1ebd c\u00f3 bu\u1ed5i \u0111\u00e1nh gi\u00e1 c\u00f4ng t\u00e1c h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh. “T\u00f4i hy v\u1ecdng b\u01b0\u1edbc v\u00e0o k\u1ef3 k\u00ea khai, s\u1ebd kh\u00f4ng c\u00f2n h\u1ed9 kinh doanh n\u00e0o b\u0103n kho\u0103n, v\u01b0\u1edbng m\u1eafc n\u1eefa. N\u00ean to\u00e0n ng\u00e0nh thu\u1ebf s\u1ebd ti\u1ebfp t\u1ee5c n\u1ed7 l\u1ef1c h\u1ebft s\u1ee9c m\u00ecnh h\u1ed7 tr\u1ee3, \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh y\u00ean t\u00e2m ho\u1ea1t \u0111\u1ed9ng, l\u00e0m \u0103n”, \u00f4ng Mai S\u01a1n n\u00f3i.<\/p>\n<\/div>\n

<\/pattern> <\/defs> <\/svg> \u0110\u1ecdc ti\u1ebfp <\/a> <\/pattern> <\/defs> <\/svg> V\u1ec1 trang Ch\u1ee7 \u0111\u1ec1 <\/a> <\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

Theo c\u00e1c h\u1ed9 kinh doanh, n\u00ean n\u00e2ng ng\u01b0\u1ee1ng doanh thu ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean \u00edt nh\u1ea5t 3-5 […]<\/p>","protected":false},"author":5,"featured_media":59971,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[221],"tags":[],"class_list":["post-59970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chung-khoan"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/59970","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/comments?post=59970"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/59970\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media\/59971"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media?parent=59970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/categories?post=59970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/tags?post=59970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}