{"id":605705,"date":"2025-12-31T15:42:13","date_gmt":"2025-12-31T08:42:13","guid":{"rendered":"https:\/\/muaban.net\/blog\/?p=605705"},"modified":"2025-12-31T15:42:13","modified_gmt":"2025-12-31T08:42:13","slug":"phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly","status":"publish","type":"post","link":"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/","title":{"rendered":"Ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online? C\u00e1ch x\u1eed l\u00fd"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Th\u1eddi gian \u0111\u1ecdc:<\/span> <span class=\"rt-time\"> 18<\/span> <span class=\"rt-label rt-postfix\">ph\u00fat<\/span><\/span><h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y nay, b\u00e1n h\u00e0ng online \u0111\u00e3 tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi kinh doanh n\u00e0o c\u0169ng hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, d\u1eabn \u0111\u1ebfn y\u00eau c\u1ea7u truy thu c\u00e1c kho\u1ea3n c\u00f2n thi\u1ebfu. Khi r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng n\u00e0y, nhi\u1ec1u ng\u01b0\u1eddi kh\u00f4ng kh\u1ecfi lo l\u1eafng <\/span><b>ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro ph\u00e1p l\u00fd. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/h2>\n<figure id=\"attachment_605714\" aria-describedby=\"caption-attachment-605714\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605714\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045752\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online.jpg\" alt=\"Ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online? C\u00e1ch x\u1eed l\u00fd\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045752\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045752\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045752\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605714\" class=\"wp-caption-text\">Ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online? C\u00e1ch x\u1eed l\u00fd<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#1-truy-thu-thue-la-gi\" >1. Truy thu thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#2-phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online\" >2. Ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#buoc-1-doc-ky-thong-bao-truy-thu\" >B\u01b0\u1edbc 1: \u0110\u1ecdc k\u1ef9 th\u00f4ng b\u00e1o truy thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#buoc-2-chuan-bi-day-du-chung-tu-so-sach-du-lieu\" >B\u01b0\u1edbc 2: Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#buoc-3-doi-chieu-lai-doanh-thu-va-tinh-dung-so-thue-phai-nop\" >B\u01b0\u1edbc 3: \u0110\u1ed1i chi\u1ebfu l\u1ea1i doanh thu v\u00e0 t\u00ednh \u0111\u00fang s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#buoc-4-lien-he-truc-tiep-bo-phan-quan-ly-thue-de-lam-ro\" >B\u01b0\u1edbc 4: Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#buoc-5-thuong-luong-muc-phat-va-tien-cham-nop-neu-co\" >B\u01b0\u1edbc 5: Th\u01b0\u01a1ng l\u01b0\u1ee3ng m\u1ee9c ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#buoc-6-thanh-toan-va-hoan-thanh-nghia-vu-thue\" >B\u01b0\u1edbc 6: Thanh to\u00e1n v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#buoc-7-xin-quyet-dinh-hoan-tat-nghia-vu-de-tranh-truy-thu-lai\" >B\u01b0\u1edbc 7: Xin quy\u1ebft \u0111\u1ecbnh ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 \u0111\u1ec3 tr\u00e1nh truy thu l\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#3-quy-dinh-xu-phat-khi-khai-thue-ban-hang-online-sai\" >3. Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t khi khai thu\u1ebf b\u00e1n h\u00e0ng online sai<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#31-cong-thuc-tinh-tien-nop-cham-thue\" >3.1 C\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n n\u1ed9p ch\u1eadm thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#32-muc-phat-cham-dang-ky-thue-ban-hang-online\" >3.2 M\u1ee9c ph\u1ea1t ch\u1eadm \u0111\u0103ng k\u00fd thu\u1ebf b\u00e1n h\u00e0ng online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#33-muc-phat-cham-nop-to-khai-thue-tren-san-thuong-mai-dien-tu\" >3.3 M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#34-muc-phat-ke-khai-thue-thuong-mai-dien-tu-sai-dan-den-thieu-so-thue-phai-nop\" >3.4 M\u1ee9c ph\u1ea1t k\u00ea khai thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#35-muc-phat-hanh-vi-tron-thue-tmdt\" >3.5 M\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf TM\u0110T<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#4-thoi-hieu-xu-phat-thoi-han-truy-thu-thue-kinh-doanh-online\" >4. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, th\u1eddi h\u1ea1n truy thu thu\u1ebf kinh doanh online<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#41-thoi-hieu-phat-tien-cham-nop-thue-san-thuong-mai-dien-tu\" >4.1. Th\u1eddi hi\u1ec7u ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#42-thoi-hieu-xu-phat-hanh-vi-cham-dang-ky-thue-kinh-doanh-online\" >4.2. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm \u0111\u0103ng k\u00fd thu\u1ebf kinh doanh online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#43-thoi-hieu-xu-phat-hanh-vi-cham-nop-to-khai-thue-tren-san-thuong-mai-dien-tu\" >4.3. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#44-thoi-hieu-xu-phat-hanh-vi-ke-khai-thue-ban-hang-online-sai-lam-giam-so-thue-phai-nop\" >4.4. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi k\u00ea khai thu\u1ebf b\u00e1n h\u00e0ng online sai l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#45-thoi-hieu-xu-phat-hanh-vi-tron-thue-kinh-doanh-online\" >4.5. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf kinh doanh online<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#5-cac-truong-hop-co-the-duoc-mien-giam-hoac-khong-bi-truy-thu\" >5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u1eb7c kh\u00f4ng b\u1ecb truy thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/muaban.net\/blog\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-cach-xu-ly-605705\/#6-nguoi-ban-online-can-lam-gi-de-khong-vi-pham-ve-thue\" >6. Ng\u01b0\u1eddi b\u00e1n online c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 kh\u00f4ng vi ph\u1ea1m v\u1ec1 thu\u1ebf?<\/a><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1-truy-thu-thue-la-gi\"><\/span><b>1. Truy thu thu\u1ebf l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online, tr\u01b0\u1edbc h\u1ebft ng\u01b0\u1eddi kinh doanh c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a vi\u1ec7c truy thu thu\u1ebf. Truy thu thu\u1ebf l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3 do k\u00ea khai ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, k\u00ea khai sai ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ho\u1ea1t \u0111\u1ed9ng truy thu th\u01b0\u1eddng \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u00e0 ph\u00e1t hi\u1ec7n c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu th\u1ef1c t\u1ebf v\u00e0 doanh thu \u0111\u00e3 k\u00ea khai.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online, truy thu thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd minh b\u1ea1ch, g\u00f3p ph\u1ea7n t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c ch\u1ee7 th\u1ec3 kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<figure id=\"attachment_605707\" aria-describedby=\"caption-attachment-605707\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605707\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043017\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-1.jpg\" alt=\"Truy thu thu\u1ebf l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i khi ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ea7n thi\u1ebft\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043017\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-1.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043017\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-1-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043017\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-1-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605707\" class=\"wp-caption-text\">Truy thu thu\u1ebf l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i khi ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ea7n thi\u1ebft (h\u00ecnh: tunglinhquan)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>V\u00ed d\u1ee5<\/strong>, m\u1ed9t c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng online tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c m\u1ea1ng x\u00e3 h\u1ed9i trong n\u0103m 2024 nh\u01b0ng ch\u1ec9 k\u00ea khai m\u1ed9t ph\u1ea7n doanh thu ho\u1eb7c kh\u00f4ng k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh, kh\u00f4ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n. Khi c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t d\u1eef li\u1ec7u t\u1eeb s\u00e0n TM\u0110T, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb trung gian thanh to\u00e1n v\u00e0o n\u0103m 2025, n\u1ebfu ph\u00e1t hi\u1ec7n doanh thu th\u1ef1c t\u1ebf cao h\u01a1n s\u1ed1 \u0111\u00e3 k\u00ea khai, c\u01a1 quan thu\u1ebf s\u1ebd ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu k\u00e8m theo ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2-phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online\"><\/span><b>2. Ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o truy thu thu\u1ebf, nhi\u1ec1u ng\u01b0\u1eddi kinh doanh online th\u01b0\u1eddng lo l\u1eafng v\u00e0 kh\u00f4ng bi\u1ebft n\u00ean b\u1eaft \u0111\u1ea7u x\u1eed l\u00fd t\u1eeb \u0111\u00e2u. Tr\u00ean th\u1ef1c t\u1ebf, n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh v\u00e0 h\u1ee3p t\u00e1c \u0111\u1ea7y \u0111\u1ee7 v\u1edbi c\u01a1 quan thu\u1ebf, vi\u1ec7c truy thu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c kho\u1ea3n ph\u1ea1t ph\u00e1t sinh. <\/span><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 ng\u01b0\u1eddi b\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u1eed l\u00fd \u0111\u00fang khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"buoc-1-doc-ky-thong-bao-truy-thu\"><\/span><b>B\u01b0\u1edbc 1: \u0110\u1ecdc k\u1ef9 th\u00f4ng b\u00e1o truy thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ti\u00ean, ng\u01b0\u1eddi b\u00e1n c\u1ea7n b\u00ecnh t\u0129nh \u0111\u1ecdc k\u1ef9 to\u00e0n b\u1ed9 th\u00f4ng b\u00e1o truy thu do c\u01a1 quan thu\u1ebf ban h\u00e0nh. Th\u00f4ng b\u00e1o n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1eedi th\u00f4ng qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c chuy\u1ec3n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 104 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019<\/strong><\/a>, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u00eau r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, th\u1eddi k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu trong th\u00f4ng b\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi r\u00e0 so\u00e1t n\u1ed9i dung, ng\u01b0\u1eddi b\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c th\u00f4ng tin quan tr\u1ecdng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Nguy\u00ean nh\u00e2n b\u1ecb truy thu <\/strong>(Do n\u1ed9p thi\u1ebfu thu\u1ebf so v\u1edbi ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf; h\u01b0\u1edfng mi\u1ec5n, gi\u1ea3m, ho\u00e0n thu\u1ebf sai quy \u0111\u1ecbnh; ch\u1eadm n\u1ed9p thu\u1ebf; kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai sai; d\u00f9ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p,&#8230;)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Th\u1eddi k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb truy thu <\/strong>(Th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m c\u1ee5 th\u1ec3).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><strong>S\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu.\u00a0<\/strong><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh ph\u00e1t sinh k\u00e8m theo<\/strong> (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\"><strong>Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh.<\/strong><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"buoc-2-chuan-bi-day-du-chung-tu-so-sach-du-lieu\"><\/span><b>B\u01b0\u1edbc 2: Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede b\u01b0\u1edbc n\u00e0y, ng\u01b0\u1eddi b\u00e1n h\u00e0ng online c\u1ea7n r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi k\u1ef3 b\u1ecb truy thu, bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 xu\u1ea5t (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb mua h\u00e0ng \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sao k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng nh\u1eadn ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng ho\u1eb7c t\u1eeb c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"buoc-3-doi-chieu-lai-doanh-thu-va-tinh-dung-so-thue-phai-nop\"><\/span><b>B\u01b0\u1edbc 3: \u0110\u1ed1i chi\u1ebfu l\u1ea1i doanh thu v\u00e0 t\u00ednh \u0111\u00fang s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n h\u00e0ng online ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu l\u1ea1i to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh trong th\u1eddi gian b\u1ecb truy thu. C\u1ee5 th\u1ec3, c\u1ea7n so s\u00e1nh doanh thu th\u1ef1c t\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online (bao g\u1ed3m doanh thu tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, m\u1ea1ng x\u00e3 h\u1ed9i, website ri\u00eang, chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng, v\u00ed \u0111i\u1ec7n t\u1eed,&#8230;) v\u1edbi doanh thu \u0111\u00e3 k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<figure id=\"attachment_605708\" aria-describedby=\"caption-attachment-605708\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605708\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043518\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-2.jpg\" alt=\"Ng\u01b0\u1eddi b\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh thu th\u1ef1c t\u1ebf v\u00e0 t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu khi b\u1ecb truy thu\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043518\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-2.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043518\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-2-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043518\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-2-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605708\" class=\"wp-caption-text\">Ng\u01b0\u1eddi b\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh thu th\u1ef1c t\u1ebf v\u00e0 t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu khi b\u1ecb truy thu (h\u00ecnh: thuvienphapluat)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c, ng\u01b0\u1eddi b\u00e1n c\u1ea7n t\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (t\u00f9y theo h\u00ecnh th\u1ee9c kinh doanh).\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu ch\u01b0a ph\u00f9 h\u1ee3p, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu, k\u00e8m theo ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"buoc-4-lien-he-truc-tiep-bo-phan-quan-ly-thue-de-lam-ro\"><\/span><b>B\u01b0\u1edbc 4: Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u00e1n b\u1ed9 thu\u1ebf ph\u1ee5 tr\u00e1ch theo h\u01b0\u1edbng d\u1eabn trong th\u00f4ng b\u00e1o truy thu. Vi\u1ec7c li\u00ean h\u1ec7 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Khi l\u00e0m vi\u1ec7c, c\u1ea7n tr\u00ecnh b\u00e0y k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu doanh thu, cung c\u1ea5p ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 n\u00eau r\u00f5 c\u00e1c n\u1ed9i dung c\u00f2n ch\u01b0a th\u1ed1ng nh\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf xem x\u00e9t, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u01b0\u1edbng d\u1eabn b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"buoc-5-thuong-luong-muc-phat-va-tien-cham-nop-neu-co\"><\/span><b>B\u01b0\u1edbc 5: Th\u01b0\u01a1ng l\u01b0\u1ee3ng m\u1ee9c ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng minh \u0111\u01b0\u1ee3c sai s\u00f3t kh\u00f4ng mang t\u00ednh c\u1ed1 \u00fd v\u00e0 th\u1ec3 hi\u1ec7n tinh th\u1ea7n h\u1ee3p t\u00e1c, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t \u00e1p d\u1ee5ng c\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. Vi\u1ec7c n\u00e0y gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 s\u1edbm ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"buoc-6-thanh-toan-va-hoan-thanh-nghia-vu-thue\"><\/span><b>B\u01b0\u1edbc 6: Thanh to\u00e1n v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Sau khi th\u1ed1ng nh\u1ea5t s\u1ed1 ti\u1ec1n truy thu, ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o. Vi\u1ec7c n\u1ed9p ti\u1ec1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed, chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd, c\u1ea7n ki\u1ec3m tra k\u1ef9 th\u00f4ng tin n\u1ed9p ti\u1ec1n \u0111\u1ec3 tr\u00e1nh sai s\u00f3t ho\u1eb7c ch\u1eadm tr\u1ec5. Sau khi thanh to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"buoc-7-xin-quyet-dinh-hoan-tat-nghia-vu-de-tranh-truy-thu-lai\"><\/span><b>B\u01b0\u1edbc 7: Xin quy\u1ebft \u0111\u1ecbnh ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 \u0111\u1ec3 tr\u00e1nh truy thu l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Sau khi n\u1ed9p \u0111\u1ee7 c\u00e1c kho\u1ea3n theo y\u00eau c\u1ea7u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c x\u00e1c nh\u1eadn c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu l\u1ea1i cho c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean duy tr\u00ec vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1t sinh v\u1ec1 sau.<\/p>\n<figure id=\"attachment_605709\" aria-describedby=\"caption-attachment-605709\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605709\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043857\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-3.jpg\" alt=\"Xin quy\u1ebft \u0111\u1ecbnh ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 \u0111\u1ec3 tr\u00e1nh truy thu l\u1ea1i cho c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043857\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-3.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043857\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-3-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19043857\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-3-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605709\" class=\"wp-caption-text\">Xin quy\u1ebft \u0111\u1ecbnh ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 \u0111\u1ec3 tr\u00e1nh truy thu l\u1ea1i cho c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf (h\u00ecnh: Taca)<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3-quy-dinh-xu-phat-khi-khai-thue-ban-hang-online-sai\"><\/span><b>3. Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t khi khai thu\u1ebf b\u00e1n h\u00e0ng online sai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 bi\u1ebft ch\u00ednh x\u00e1c ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh th\u00eam r\u1ee7i ro ph\u00e1p l\u00fd, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf b\u00e1n h\u00e0ng online sai. Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1c m\u1ee9c ph\u1ea1t v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan s\u1ebd gi\u00fap ng\u01b0\u1eddi b\u00e1n ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 x\u1eed l\u00fd truy thu thu\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"31-cong-thuc-tinh-tien-nop-cham-thue\"><\/span><b>3.1 C\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n n\u1ed9p ch\u1eadm thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p. Theo \u0111\u00f3, m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 0,03%\/ng\u00e0y, t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ebd3d3;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong>Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u00d7 0,03% \u00d7 S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>*<span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng nh\u01b0 nhau<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p l\u00e0 kho\u1ea3n thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u00fang h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p kho\u1ea3n ti\u1ec1n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ho\u1eb7c ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ed9p th\u1eeba th\u00ec vi\u1ec7c x\u1eed l\u00fd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 60 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 1 \u0110i\u1ec1u 21 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong><\/a>, \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9 v\u00e0 ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"32-muc-phat-cham-dang-ky-thue-ban-hang-online\"><\/span><b>3.2 M\u1ee9c ph\u1ea1t ch\u1eadm \u0111\u0103ng k\u00fd thu\u1ebf b\u00e1n h\u00e0ng online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p b\u00e1n h\u00e0ng online nh\u01b0ng ch\u1eadm \u0111\u0103ng k\u00fd thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t t\u00f9y theo th\u1eddi gian ch\u1eadm \u0111\u0103ng k\u00fd. M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi gian ch\u1eadm \u0111\u0103ng k\u00fd thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c x\u1eed ph\u1ea1t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 &#8211; 10 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 &#8211; 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh ph\u1ea1t c\u1ea3nh c\u00e1o)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31 &#8211; 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.000.000 &#8211; 6.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.000.000 &#8211; 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"33-muc-phat-cham-nop-to-khai-thue-tren-san-thuong-mai-dien-tu\"><\/span><b>3.3 M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p t\u1edd khai thu\u1ebf tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ch\u1eadm, ng\u01b0\u1eddi b\u00e1n h\u00e0ng online c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. M\u1ee9c x\u1eed ph\u1ea1t s\u1ebd c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian ch\u1eadm n\u1ed9p t\u1edd khai v\u00e0 t\u00ednh ch\u1ea5t vi ph\u1ea1m, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; height: 546px;\">\n<tbody>\n<tr style=\"height: 52px;\">\n<td style=\"text-align: center; height: 52px;\"><b>Th\u1eddi gian ch\u1eadm n\u1ed9p t\u1edd khai<\/b><\/td>\n<td style=\"text-align: center; height: 52px;\"><b>M\u1ee9c x\u1eed ph\u1ea1t<\/b><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"text-align: center; height: 104px;\"><span style=\"font-weight: 400;\">1 &#8211; 5 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center; height: 104px;\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"text-align: center; height: 78px;\"><span style=\"font-weight: 400;\">1 &#8211; 30 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center; height: 78px;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"text-align: center; height: 78px;\"><span style=\"font-weight: 400;\">31 &#8211; 60 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center; height: 78px;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"text-align: center; height: 52px;\"><span style=\"font-weight: 400;\">61 &#8211; 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center; height: 104px;\" rowspan=\"2\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"text-align: center; height: 52px;\"><span style=\"font-weight: 400;\">T\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh thu\u1ebf (*)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 130px;\">\n<td style=\"text-align: center; height: 130px;\"><span style=\"font-weight: 400;\">T\u1eeb 90 ng\u00e0y tr\u1edf l\u00ean, ph\u00e1t sinh ti\u1ec1n thu\u1ebf nh\u01b0ng \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o NSNN tr\u01b0\u1edbc khi CQT l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; height: 130px;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1c m\u1ee9c ph\u1ea1t n\u00eau tr\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p; \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh, m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng b\u1eb1ng 50% so v\u1edbi doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"34-muc-phat-ke-khai-thue-thuong-mai-dien-tu-sai-dan-den-thieu-so-thue-phai-nop\"><\/span><b>3.4 M\u1ee9c ph\u1ea1t k\u00ea khai thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p b\u00e1n h\u00e0ng online k\u00ea khai thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p m\u1ee9c ph\u1ea1t theo 1 trong 2 c\u00e1ch sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n 20% tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_605710\" aria-describedby=\"caption-attachment-605710\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605710\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044205\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-4.jpg\" alt=\"Khai sai thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044205\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-4.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044205\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-4-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044205\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-4-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605710\" class=\"wp-caption-text\">Khai sai thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh (h\u00ecnh: thuvienphapluat)<\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"35-muc-phat-hanh-vi-tron-thue-tmdt\"><\/span><b>3.5 M\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf TM\u0110T<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi tr\u1ed1n thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p c\u1ed1 \u00fd vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u1eb1m kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf TM\u0110T th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai doanh thu ph\u00e1t sinh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u1ed1 t\u00ecnh che gi\u1ea5u doanh thu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf TM\u0110T s\u1ebd b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea1t b\u1eb1ng 1 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea1t b\u1eb1ng 2 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n n\u1ebfu c\u00f3 01 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea1t b\u1eb1ng 2,5 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n khi c\u00f3 02 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea1t b\u1eb1ng 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n n\u1ebfu c\u00f3 t\u1eeb 03 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 nghi\u00eam tr\u1ecdng, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 1,5 l\u1ea7n \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong><\/a>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t b\u1eb1ng ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n xong ngh\u0129a v\u1ee5 n\u1ed9p v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4-thoi-hieu-xu-phat-thoi-han-truy-thu-thue-kinh-doanh-online\"><\/span><b>4. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, th\u1eddi h\u1ea1n truy thu thu\u1ebf kinh doanh online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t trong kinh doanh online l\u00e0 kho\u1ea3ng th\u1eddi gian m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p. H\u1ebft th\u1eddi hi\u1ec7u n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n h\u00e0nh ch\u00ednh nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"41-thoi-hieu-phat-tien-cham-nop-thue-san-thuong-mai-dien-tu\"><\/span><b>4.1. Th\u1eddi hi\u1ec7u ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n v\u1ec1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, do \u0111\u00e2y l\u00e0 kho\u1ea3n l\u00e3i t\u00e0i ch\u00ednh ph\u00e1t sinh tr\u00ean ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh. Vi\u1ec7c \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212484&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Lu\u1eadt s\u1eeda \u0111\u1ed5i s\u1ed1 56\/2024\/QH15<\/strong><\/a>. Kho\u1ea3n ti\u1ec1n n\u00e0y ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Anh N kinh doanh ph\u1ee5 ki\u1ec7n \u0111i\u1ec7n tho\u1ea1i tr\u00ean Shopee v\u00e0 TikTok Shop, c\u00f3 doanh thu th\u00e1ng 08\/2025 l\u00e0 120.000.000 \u0111\u1ed3ng. Anh \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u00fang h\u1ea1n v\u00e0o ng\u00e0y 15\/09\/2025, nh\u01b0ng \u0111\u1ebfn ng\u00e0y 29\/09\/2025 m\u1edbi th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng 08\/2025 l\u00e0 ng\u00e0y 20\/09\/2025. Nh\u01b0 v\u1eady, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 21\/09\/2025 \u0111\u1ebfn ng\u00e0y 28\/09\/2025, t\u01b0\u01a1ng \u1ee9ng 8 ng\u00e0y ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p nh\u01b0 sau: Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf \u00d7 0,03% \u00d7 S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 1.500.000 \u0111\u1ed3ng, th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf s\u1ebd l\u00e0: <\/span><span style=\"font-weight: 400;\">1.500.000 \u00d7 0,03% \u00d7 8 = 3.600 \u0111\u1ed3ng.<\/span><\/p>\n<figure id=\"attachment_605711\" aria-describedby=\"caption-attachment-605711\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605711\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044555\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-5.jpg\" alt=\"Ch\u1eadm n\u1ed9p thu\u1ebf s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044555\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-5.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044555\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-5-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044555\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-5-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605711\" class=\"wp-caption-text\">Ch\u1eadm n\u1ed9p thu\u1ebf s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t (h\u00ecnh: lawnet)<\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"42-thoi-hieu-xu-phat-hanh-vi-cham-dang-ky-thue-kinh-doanh-online\"><\/span><b>4.2. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm \u0111\u0103ng k\u00fd thu\u1ebf kinh doanh online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thu\u1ebf ch\u1eadm, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi hi\u1ec7u lu\u1eadt \u0111\u1ecbnh. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><b>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> 02 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> L\u00e0 ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2a \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> Khi ng\u01b0\u1eddi b\u00e1n h\u00e0ng online \u0111\u0103ng k\u00fd thu\u1ebf mu\u1ed9n so v\u1edbi th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n A b\u1eaft \u0111\u1ea7u b\u00e1n h\u00e0ng online t\u1eeb th\u00e1ng 06\/2024 nh\u01b0ng \u0111\u1ebfn ng\u00e0y 15\/07\/2025 m\u1edbi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00e0nh vi \u0111\u0103ng k\u00fd thu\u1ebf ch\u1eadm n\u00e0y tr\u01b0\u1edbc ng\u00e0y 15\/07\/2027 th\u00ec v\u1eabn c\u00f2n trong th\u1eddi hi\u1ec7u 02 n\u0103m \u0111\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"43-thoi-hieu-xu-phat-hanh-vi-cham-nop-to-khai-thue-tren-san-thuong-mai-dien-tu\"><\/span><b>4.3. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p n\u1ed9p t\u1edd khai thu\u1ebf mu\u1ed9n, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng x\u1eed ph\u1ea1t trong th\u1eddi hi\u1ec7u theo quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><b>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> 02 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi hi\u1ec7u<\/b><span style=\"font-weight: 400;\">: L\u00e0 ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c t\u1ebf n\u1ed9p t\u1edd khai thu\u1ebf, theo Kho\u1ea3n 2a \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> Khi ng\u01b0\u1eddi b\u00e1n h\u00e0ng online kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf ho\u1eb7c n\u1ed9p t\u1edd khai kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n C kinh doanh qu\u1ea7n \u00e1o online tr\u00ean c\u00e1c s\u00e0n Shopee v\u00e0 TikTok Shop trong giai \u0111o\u1ea1n 2022 &#8211; 2024. Doanh thu m\u1ed7i n\u0103m \u0111\u1ec1u v\u01b0\u1ee3t 100.000.000 \u0111\u1ed3ng, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn ng\u00e0y 15\/03\/2025, c\u00e1 nh\u00e2n C ch\u1ee7 \u0111\u1ed9ng n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u1edd khai thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p cho c\u00e1c n\u0103m tr\u01b0\u1edbc. Sau \u0111\u00f3, ng\u00e0y 10\/01\/2026, c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 xem x\u00e9t x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do h\u00e0nh vi vi ph\u1ea1m l\u00e0 ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u00e1 nh\u00e2n C th\u1ef1c t\u1ebf n\u1ed9p t\u1edd khai mu\u1ed9n (15\/03\/2025). Nh\u01b0 v\u1eady, t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 10\/01\/2026, h\u00e0nh vi vi ph\u1ea1m v\u1eabn c\u00f2n trong th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t 02 n\u0103m, n\u00ean c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra sau ng\u00e0y 15\/03\/2027, h\u00e0nh vi n\u00e0y \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t. L\u00fac n\u00e0y, c\u00e1 nh\u00e2n C s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, nh\u01b0ng v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"44-thoi-hieu-xu-phat-hanh-vi-ke-khai-thue-ban-hang-online-sai-lam-giam-so-thue-phai-nop\"><\/span><b>4.4. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi k\u00ea khai thu\u1ebf b\u00e1n h\u00e0ng online sai l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai sai nh\u01b0ng kh\u00f4ng mang t\u00ednh c\u1ed1 \u00fd gian l\u1eadn, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><b>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> 05 n\u0103m.<\/span><\/li>\n<li><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li><b>Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> L\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh h\u00e0nh vi k\u00ea khai sai.<\/span><\/li>\n<li><b>Tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t:<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf nh\u01b0ng k\u00ea khai thi\u1ebfu doanh thu, \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">H\u00e0nh vi vi ph\u1ea1m kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u c\u1ed1 \u00fd tr\u1ed1n thu\u1ebf ho\u1eb7c gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_605712\" aria-describedby=\"caption-attachment-605712\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605712\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044928\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-6.jpg\" alt=\"K\u00ea khai thu\u1ebf b\u00e1n h\u00e0ng online sai l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t 5 n\u0103m\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044928\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-6.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044928\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-6-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19044928\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-6-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605712\" class=\"wp-caption-text\">K\u00ea khai thu\u1ebf b\u00e1n h\u00e0ng online sai l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t 5 n\u0103m (h\u00ecnh: thuvienphapluat)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n D kinh doanh \u0111\u1ed3 gia d\u1ee5ng online trong th\u00e1ng 06\/2025, ph\u00e1t sinh doanh thu th\u1ef1c t\u1ebf 480.000.000 \u0111\u1ed3ng nh\u01b0ng khi k\u00ea khai thu\u1ebf ch\u1ec9 ghi nh\u1eadn 250.000.000 \u0111\u1ed3ng, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng 06\/2025: Ng\u00e0y 20\/07\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t: Ng\u00e0y 21\/07\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t: Ng\u00e0y 21\/07\/2030.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00e0nh vi k\u00ea khai sai v\u00e0o ng\u00e0y 10\/08\/2026, h\u00e0nh vi n\u00e0y v\u1eabn c\u00f2n trong th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t. Theo \u0111\u00f3, c\u00e1 nh\u00e2n D s\u1ebd b\u1ecb ph\u1ea1t 20% tr\u00ean s\u1ed1 thu\u1ebf k\u00ea khai thi\u1ebfu, \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"45-thoi-hieu-xu-phat-hanh-vi-tron-thue-kinh-doanh-online\"><\/span><b>4.5. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf kinh doanh online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd. N\u1ed9i dung chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><b>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> 05 n\u0103m.<\/span><\/li>\n<li><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li><b>Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> L\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t tr\u1ed1n thu\u1ebf:<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1edd khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p v\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra ho\u1eb7c ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t tr\u1ed1n thu\u1ebf:<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1edd khai thu\u1ebf mu\u1ed9n tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra, thanh tra ho\u1eb7c ph\u00e1t hi\u1ec7n vi ph\u1ea1m.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n E b\u1eaft \u0111\u1ea7u kinh doanh m\u1ef9 ph\u1ea9m online t\u1eeb th\u00e1ng 03\/2024, ph\u00e1t sinh doanh thu trong n\u0103m 2024 l\u00e0 550.000.000 \u0111\u1ed3ng, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u0169ng kh\u00f4ng n\u1ed9p b\u1ea5t k\u1ef3 t\u1edd khai thu\u1ebf n\u00e0o trong su\u1ed1t qu\u00e1 tr\u00ecnh kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t d\u1eef li\u1ec7u, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 h\u00e0nh vi c\u1ed1 \u00fd kh\u00f4ng k\u00ea khai thu\u1ebf nh\u1eb1m tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf, thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng 03\/2024: Ng\u00e0y 20\/04\/2024.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t: Ng\u00e0y 21\/04\/2024.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t: Ng\u00e0y 21\/04\/2029.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0o ng\u00e0y 10\/02\/2026, h\u00e0nh vi n\u00e0y v\u1eabn c\u00f2n trong th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t. Theo \u0111\u00f3, c\u00e1 nh\u00e2n E c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 c\u00e1c t\u00ecnh ti\u1ebft li\u00ean quan, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n truy thu \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, nh\u01b0ng kh\u00f4ng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5-cac-truong-hop-co-the-duoc-mien-giam-hoac-khong-bi-truy-thu\"><\/span><b>5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u1eb7c kh\u00f4ng b\u1ecb truy thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng online \u0111\u1ec1u b\u1ecb \u00e1p d\u1ee5ng truy thu thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 quy \u0111\u1ecbnh r\u00f5 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1ecb truy thu, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng online c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><b>Doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu t\u1ed5ng doanh thu b\u00e1n h\u00e0ng online trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (ho\u1eb7c 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m t\u1eeb 2026), c\u00e1 nh\u00e2n\/h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, n\u00ean kh\u00f4ng b\u1ecb truy thu.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>B\u00e1n h\u00e0ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, mang t\u00ednh c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c b\u00e1n \u0111\u1ed3 c\u00e1 nh\u00e2n, thanh l\u00fd t\u00e0i s\u1ea3n ho\u1eb7c b\u00e1n h\u00e0ng ph\u00e1t sinh kh\u00f4ng \u0111\u1ec1u, kh\u00f4ng mang t\u00ednh kinh doanh l\u00e2u d\u00e0i kh\u00f4ng b\u1ecb coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Doanh thu b\u1ecb x\u00e1c \u0111\u1ecbnh sai ho\u1eb7c t\u00ednh tr\u00f9ng:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh sai doanh thu, c\u1ed9ng tr\u00f9ng nhi\u1ec1u ngu\u1ed3n ho\u1eb7c \u00e1p d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n gi\u1ea3i tr\u00ecnh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c lo\u1ea1i tr\u1eeb s\u1ed1 ti\u1ec1n truy thu.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Giao d\u1ecbch c\u00e1 nh\u00e2n kh\u00f4ng li\u00ean quan \u0111\u1ebfn kinh doanh:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n ti\u1ec1n vay m\u01b0\u1ee3n, chuy\u1ec3n ti\u1ec1n gi\u1eefa ng\u01b0\u1eddi th\u00e2n, ho\u00e0n ti\u1ec1n, h\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n,&#8230; kh\u00f4ng ph\u1ea3i doanh thu b\u00e1n h\u00e0ng n\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1ecb truy thu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_605713\" aria-describedby=\"caption-attachment-605713\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605713\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045502\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-7.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u1eb7c kh\u00f4ng b\u1ecb truy thu\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045502\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-7.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045502\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-7-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045502\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online-7-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605713\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u1eb7c kh\u00f4ng b\u1ecb truy thu (h\u00ecnh: Tuoitre)<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"6-nguoi-ban-online-can-lam-gi-de-khong-vi-pham-ve-thue\"><\/span><b>6. Ng\u01b0\u1eddi b\u00e1n online c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 kh\u00f4ng vi ph\u1ea1m v\u1ec1 thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n h\u00e0ng online mu\u1ed1n kinh doanh b\u1ec1n v\u1eefng v\u00e0 tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb ki\u1ec3m tra, truy thu hay x\u1eed ph\u1ea1t m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd an to\u00e0n cho ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e2u d\u00e0i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng vi\u1ec7c quan tr\u1ecdng ng\u01b0\u1eddi b\u00e1n online c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><b>\u0110\u0103ng k\u00fd kinh doanh v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ho\u1eb7c doanh nghi\u1ec7p n\u1ebfu b\u00e1n h\u00e0ng th\u01b0\u1eddng xuy\u00ean, c\u00f3 t\u00ednh \u1ed5n \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p quy m\u00f4 nh\u1ecf l\u1ebb v\u1eabn c\u1ea7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u00fang k\u1ef3 (th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m) theo lo\u1ea1i h\u00ecnh kinh doanh. N\u1ed9p \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh \u0111\u1ec3 tr\u00e1nh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Minh b\u1ea1ch doanh thu:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 doanh thu b\u00e1n h\u00e0ng tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, m\u1ea1ng x\u00e3 h\u1ed9i ho\u1eb7c website. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n khi c\u00f3 y\u00eau c\u1ea7u \u0111\u1ec3 thu\u1eadn l\u1ee3i khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 \u0111\u1ed9ng cung c\u1ea5p th\u00f4ng tin khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, n\u00ean k\u1ecbp th\u1eddi k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m nh\u1eb9 m\u1ee9c x\u1eed ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng th\u00f4ng qua nh\u1eefng th\u00f4ng tin m\u00e0 <\/span><a href=\"https:\/\/muaban.net\/\" target=\"_blank\" rel=\"noopener\"><b>Muaban.net<\/b><\/a><span style=\"font-weight: 400;\"> chia s\u1ebb, ng\u01b0\u1eddi b\u00e1n h\u00e0ng online c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 <\/span><b>ph\u1ea3i l\u00e0m g\u00ec khi b\u1ecb truy thu thu\u1ebf b\u00e1n h\u00e0ng online<\/b><span style=\"font-weight: 400;\">, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t doanh thu, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 l\u00e0m vi\u1ec7c \u0111\u00fang quy tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 minh b\u1ea1ch ngh\u0129a v\u1ee5 thu\u1ebf s\u1ebd gi\u00fap ho\u1ea1t \u0111\u1ed9ng kinh doanh online di\u1ec5n ra \u1ed5n \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: right;\"><strong>Ngu\u1ed3n tham kh\u1ea3o:<\/strong> thuvienphapluat, ketoanphamgia, ketoananpha, acclongan, ketoanats<\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li><strong><a href=\"https:\/\/muaban.net\/blog\/cach-ban-hang-online-605522\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch b\u00e1n h\u00e0ng online hi\u1ec7u qu\u1ea3 cho ng\u01b0\u1eddi m\u1edbi kinh doanh<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/muaban.net\/blog\/cach-ban-hang-tren-shopee-cho-nguoi-moi-bat-dau-605582\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch b\u00e1n h\u00e0ng tr\u00ean Shopee cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/muaban.net\/blog\/cach-dang-ky-ban-hang-tren-tiktok-605460\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u0103ng k\u00fd b\u00e1n h\u00e0ng tr\u00ean TikTok \u0111\u01a1n gi\u1ea3n cho ng\u01b0\u1eddi m\u1edbi<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Th\u1eddi gian \u0111\u1ecdc:<\/span> <span class=\"rt-time\"> 18<\/span> <span class=\"rt-label rt-postfix\">ph\u00fat<\/span><\/span>Ng\u00e0y nay, b\u00e1n h\u00e0ng online \u0111\u00e3 tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi kinh doanh n\u00e0o c\u0169ng hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, d\u1eabn \u0111\u1ebfn y\u00eau c\u1ea7u truy thu c\u00e1c kho\u1ea3n c\u00f2n thi\u1ebfu. Khi r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng n\u00e0y, [&hellip;]<\/p>\n","protected":false},"author":473,"featured_media":605714,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[27,3001],"tags":[],"class_list":{"0":"post-605705","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-khac","8":"category-lam-giau"},"featured_image_src":"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/19045752\/phai-lam-gi-khi-bi-truy-thu-thue-ban-hang-online.jpg","author_info":{"display_name":"B\u00f9i Tuy\u1ebft Mai","author_link":"https:\/\/muaban.net\/blog\/tac-gia\/mai-bui\/"},"acf":[],"modified_by":"Uy\u00ean Nguy\u1ec5n Ph\u01b0\u01a1ng","_links":{"self":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/users\/473"}],"replies":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/comments?post=605705"}],"version-history":[{"count":6,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605705\/revisions"}],"predecessor-version":[{"id":606390,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605705\/revisions\/606390"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/media\/605714"}],"wp:attachment":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/media?parent=605705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/categories?post=605705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/tags?post=605705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}