{"id":1572,"date":"2022-03-20T01:46:26","date_gmt":"2022-03-20T01:46:26","guid":{"rendered":"https:\/\/migoda.vn\/kinh-doanh-online-co-dong-thue-khong-1647740780"},"modified":"2023-04-22T04:36:30","modified_gmt":"2023-04-22T04:36:30","slug":"ban-hang-online-co-dong-thue-khong","status":"publish","type":"post","link":"https:\/\/migoda.vn\/blog\/ban-hang-online-co-dong-thue-khong\/","title":{"rendered":"3 lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng online"},"content":{"rendered":"
\n

B\u00e1n h\u00e0ng online l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed kinh doanh r\u1ea5t ph\u1ed5 c\u1eadp trong th\u1eddi h\u1ea1n g\u1ea7n \u0111\u00e2y. M\u1ed9t c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi ch\u0103m s\u00f3c \u0111\u00f3 l\u00e0 nh\u1eefng ng\u01b0\u1eddi b\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf hay kh\u00f4ng ? N\u1ebfu c\u00f3 th\u00ec ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 bao nhi\u00eau ?B\u00e1n h\u00e0ng online l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed kinh doanh r\u1ea5t ph\u1ed5 c\u1eadp trong th\u1eddi h\u1ea1n g\u1ea7n \u0111\u00e2y. M\u1ed9t c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi ch\u0103m s\u00f3c \u0111\u00f3 l\u00e0 nh\u1eefng ng\u01b0\u1eddi b\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf hay kh\u00f4ng ? N\u1ebfu c\u00f3 th\u00ec ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 bao nhi\u00eau ?<\/span><\/p>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 92\/2015 \/ TT-BTC ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN l\u00e0 c\u00e1 th\u1ec3 c\u01b0 tr\u00fa g\u1ed3m c\u00f3 c\u00e1 th\u1ec3, nh\u00f3m c\u00e1 th\u1ec3 v\u00e0 h\u1ed9 m\u00e1i \u1ea5m gia \u0111\u00ecnh c\u00f3 ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m & h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c to\u00e0n b\u1ed9 nh\u1eefng ngh\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh theo ph\u00e1p lu\u1eadt c\u1ee7a ph\u00e1p l\u00fd .<\/span><\/p>\n

L\u01b0u \u00fd: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.<\/span><\/p>\n

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B\u1ea1n \u0111ang \u0111\u1ecdc: 3 lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng online<\/a><\/span><\/p>\n<\/div>\n

Nh\u01b0 v\u1eady, ng\u01b0\u1eddi b\u00e1n h\u00e0ng online l\u00e0 ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN n\u1ebfu c\u00f3 l\u1ec7ch gi\u00e1 t\u1eeb b\u00e1n h\u00e0ng online > 100 tri\u1ec7u \u0111\u1ed3ng \/ n\u0103m .<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/i><\/b><\/span><\/p>\n

Theo \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 92\/2015 \/ TT-BTC s\u1ed1 ti\u1ec1n thu\u1ebf khi b\u00e1n h\u00e0ng online \u0111\u01b0\u1ee3c t\u00ednh theo gi\u1ea3i ph\u00e1p kho\u00e1n. C\u1ee5 th\u1ec3 :<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng v\u1eadn d\u1ee5ng :<\/span><\/strong><\/p>\n

C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo chi\u00eau th\u1ee9c kho\u00e1n l\u00e0 c\u00e1 th\u1ec3 kinh doanh c\u00f3 ph\u00e1t sinh l\u1ec7ch gi\u00e1 t\u1eeb kinh doanh s\u1ea3n ph\u1ea9m & h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c to\u00e0n b\u1ed9 nh\u1eefng ngh\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh .<\/span><\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c l\u1eadp thu\u1ebf :<\/span><\/strong><\/p>\n

Thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau :<\/span><\/p>\n\n\n\n\n
S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n=<\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf GTGT<\/span><\/td>\nx<\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n
S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n=<\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/td>\nx<\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3 ,<\/span>
\nDoanh thu t\u00ednh thu\u1ebf :<\/span>
\n– Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 l\u1ec7ch gi\u00e1 t\u00ednh thu\u1ebf TNCN l\u00e0 l\u1ec7ch gi\u00e1 g\u1ed3m c\u00f3 thu\u1ebf ( tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ) c\u1ee7a h\u00e0ng lo\u1ea1t ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n \u0111\u00e1p \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb nh\u1eefng ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m & h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 .<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 th\u1ec3 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec l\u1ec7ch gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ecba th\u1ebf c\u0103n c\u1ee9 theo l\u1ec7ch gi\u00e1 kho\u00e1n v\u00e0 l\u1ec7ch gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n .<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf kho\u00e1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n.<\/span><\/p>\n

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Xem th\u00eam: 3 c\u00e1ch kinh doanh online kh\u00f4ng c\u1ea7n v\u1ed1n d\u1ec5 d\u00e0ng cho b\u1ea1n<\/a><\/span><\/p>\n<\/div>\n

T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf :<\/span><\/p>\n

B\u00e1n h\u00e0ng online l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed ph\u00e2n ph\u1ed1i, cung \u1ee9ng s\u1ea3n ph\u1ea9m & h\u00e0ng h\u00f3a c\u00f3 t\u1ef7 su\u1ea5t thu\u1ebf GTGT l\u00e0 1 % ; t\u1ef7 su\u1ea5t thu\u1ebf TNCN l\u00e0 0,5 % .<\/span><\/p>\n

\"\"<\/span><\/p>\n

3 lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng online (\u1ea2nh minh h\u1ecda)<\/span><\/h3>\n

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u00e1p d\u1ee5ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online) nh\u01b0 sau:<\/span>
\n\u00a0<\/span><\/p>\n\n\n\n\n\n\n
\n

Doanh thu\/n\u0103m<\/strong><\/span><\/p>\n<\/td>\n

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L\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p\/n\u0103m<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

Tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n01 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
T\u1eeb 300 – 500 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n500.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
Tr\u00ean 100 – 300 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n300.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd :<\/span>
\n– T\u1ed5 ch\u1ee9c, c\u00e1 th\u1ec3, nh\u00f3m c\u00e1 th\u1ec3, h\u1ed9 m\u00e1i \u1ea5m gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c m\u1edbi x\u00e2y d\u1ef1ng, \u0111\u01b0\u1ee3c c\u1ea5p \u0110K thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m ;<\/span><\/p>\n

– N\u1ebfu x\u00e2y d\u1ef1ng, \u0111\u01b0\u1ee3c c\u1ea5p \u0110K thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec n\u1ed9p 50 % m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m .<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 th\u1ec3, nh\u00f3m c\u00e1 th\u1ec3, h\u1ed9 m\u00e1i \u1ea5m gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00ec ph\u1ea3i n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t th\u1eddi gian ph\u00e1t hi\u1ec7n l\u00e0 c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m hay 6 th\u00e1ng cu\u1ed1i n\u0103m .<\/span><\/p>\n

– C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i khi c\u00f3 l\u1ec7ch gi\u00e1 h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ( kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 139 \/ n\u0103m nay \/ N\u0110-CP ) .<\/span><\/p>\n

Nh\u01b0 v\u1eady, b\u00e1n h\u00e0ng online m\u00e0 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ( l\u1ec7ch gi\u00e1 > 100 tri\u1ec7u \u0111\u1ed3ng \/ n\u0103m ) th\u00ec c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed theo quy \u0111inh .<\/span><\/p>\n

Xem th\u00eam:<\/strong><\/span><\/p>\n

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Xem th\u00eam: TOP 26 m\u1eb7t h\u00e0ng kinh doanh online HOT nh\u1ea5t hi\u1ec7n nay<\/a><\/span><\/p>\n<\/div>\n

Chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 th\u1ec3 2019<\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 th\u1ec3 2019<\/span><\/p>\n

Ngu\u1ed3n: Lu\u1eadt Vi\u1ec7t Nam<\/b><\/span><\/p>\n

Xem th\u00eam: 7 B\u01af\u1edaC B\u00c1N H\u00c0NG ONLINE CHO NG\u01af\u1edcI M\u1edaI B\u1eaeT \u0110\u1ea6U HI\u1ec6U QU\u1ea2<\/a><\/span><\/p>\n<\/div>\n

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Source: https:\/\/migoda.vn<\/a> <\/span>
\nCategory: Kinh doanh Online<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

B\u00e1n h\u00e0ng online l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed kinh doanh r\u1ea5t ph\u1ed5 c\u1eadp trong th\u1eddi h\u1ea1n g\u1ea7n \u0111\u00e2y. M\u1ed9t c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi ch\u0103m s\u00f3c \u0111\u00f3 l\u00e0 nh\u1eefng ng\u01b0\u1eddi…<\/p>\n","protected":false},"author":1,"featured_media":4886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[90],"tags":[52],"_links":{"self":[{"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/posts\/1572"}],"collection":[{"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/comments?post=1572"}],"version-history":[{"count":0,"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/posts\/1572\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/media\/4886"}],"wp:attachment":[{"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/media?parent=1572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/categories?post=1572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/migoda.vn\/blog\/wp-json\/wp\/v2\/tags?post=1572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}