{"id":68368,"date":"2024-04-30T13:01:45","date_gmt":"2024-04-30T04:01:45","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=68368"},"modified":"2024-06-04T15:45:42","modified_gmt":"2024-06-04T06:45:42","slug":"crypto-assets-tax","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax","title":{"rendered":"B\u00ed quy\u1ebft gi\u1ea3m thu\u1ebf v\u1edbi t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u00e0 g\u00ec? Gi\u1ea3i th\u00edch v\u1ec1 th\u1eddi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"\n<p>Kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) \u0111\u00e3 t\u0103ng nhanh ch\u00f3ng trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, nh\u01b0ng ng\u01b0\u1ee3c l\u1ea1i, c\u00e1ch x\u1eed l\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a theo lu\u1eadt thu\u1ebf th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 n\u1ed9i dung c\u0169ng r\u1ea5t ph\u1ee9c t\u1ea1p. V\u00ed d\u1ee5, trong s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2023 (n\u0103m 2023 theo l\u1ecbch Gregory), \u0111\u00e3 c\u00f3 s\u1eeda \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a cu\u1ed1i k\u1ef3 m\u00e0 c\u00e1c c\u00f4ng ty s\u1edf h\u1eefu. C\u00e1c c\u00f4ng ty x\u1eed l\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a ph\u1ea3i n\u1eafm b\u1eaft nhanh ch\u00f3ng nh\u1eefng s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf n\u00e0y.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch v\u1ec1 th\u1eddi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf doanh nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp, c\u00e1ch gi\u1ea3m thu\u1ebf v\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd, v.v. li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Co_che_danh_thue_tai_san_ma_hoa_tien_ao_la_gi\" title=\"C\u01a1 ch\u1ebf \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u00e0 g\u00ec?\">C\u01a1 ch\u1ebf \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Truong_hop_ban_tai_san_ma_hoa_tien_ao\" title=\"Tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Truong_hop_doi_tien_ma_hoa_tien_ao_lay_tien_ma_hoa_khac\" title=\"Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i ti\u1ec1n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u1ea5y ti\u1ec1n m\u00e3 h\u00f3a kh\u00e1c\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i ti\u1ec1n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u1ea5y ti\u1ec1n m\u00e3 h\u00f3a kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Truong_hop_tiep_tuc_so_huu_tai_san_ma_hoa_tien_ao_den_cuoi_ky_va_danh_gia_cuoi_ky\" title=\"Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u00e0 \u0111\u00e1nh gi\u00e1 cu\u1ed1i k\u1ef3\">Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u00e0 \u0111\u00e1nh gi\u00e1 cu\u1ed1i k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Truong_hop_mua_tai_san_khac_bang_tai_san_ma_hoa_tien_ao\" title=\"Tr\u01b0\u1eddng h\u1ee3p mua t\u00e0i s\u1ea3n kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)\">Tr\u01b0\u1eddng h\u1ee3p mua t\u00e0i s\u1ea3n kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Lam_the_nao_de_giam_thue_cho_tai_san_ma_hoa_tien_ao\" title=\"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m thu\u1ebf cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)?\">L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m thu\u1ebf cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Su_khac_biet_giua_thue_thu_nhap_ca_nhan_va_thue_thu_nhap_doanh_nghiep\" title=\"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Diem_can_luu_y_khi_dau_tu_va_so_huu_tai_san_ma_hoa_tien_ao\" title=\"\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi \u0111\u1ea7u t\u01b0 v\u00e0 s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi \u0111\u1ea7u t\u01b0 v\u00e0 s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Diem_can_luu_y_khi_nghi_ve_viec_giam_thue\" title=\"\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi ngh\u0129 v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi ngh\u0129 v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Vi_du_ve_tron_thue_va_khong_khai_bao\" title=\"V\u00ed d\u1ee5 v\u1ec1 tr\u1ed1n thu\u1ebf v\u00e0 kh\u00f4ng khai b\u00e1o\">V\u00ed d\u1ee5 v\u1ec1 tr\u1ed1n thu\u1ebf v\u00e0 kh\u00f4ng khai b\u00e1o<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Tang_cuong_giam_sat\" title=\"T\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t\">T\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Vi_du_ve_tron_thue\" title=\"V\u00ed d\u1ee5 v\u1ec1 tr\u1ed1n thu\u1ebf\">V\u00ed d\u1ee5 v\u1ec1 tr\u1ed1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Vu_viec_khong_khai_bao\" title=\"V\u1ee5 vi\u1ec7c kh\u00f4ng khai b\u00e1o\">V\u1ee5 vi\u1ec7c kh\u00f4ng khai b\u00e1o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Tom_tat_Hay_tham_van_chuyen_gia_ve_he_thong_thue_tien_ma_hoa_thuong_xuyen_duoc_sua_doi\" title=\"T\u00f3m t\u1eaft: H\u00e3y tham v\u1ea5n chuy\u00ean gia v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf ti\u1ec1n m\u00e3 h\u00f3a th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i\">T\u00f3m t\u1eaft: H\u00e3y tham v\u1ea5n chuy\u00ean gia v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf ti\u1ec1n m\u00e3 h\u00f3a th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/vi\/it\/crypto-assets-tax\/#Gioi_thieu_ve_cac_bien_phap_cua_van_phong_luat_su_cua_chung_toi\" title=\"Gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 c\u1ee7a ch\u00fang t\u00f4i\">Gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 c\u1ee7a ch\u00fang t\u00f4i<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_che_danh_thue_tai_san_ma_hoa_tien_ao_la_gi\"><\/span>C\u01a1 ch\u1ebf \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith-law.jp\/wp-content\/uploads\/2023\/01\/shutterstock_2072821730.jpg\" alt=\"C\u01a1 ch\u1ebf \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u00e0 g\u00ec?\" class=\"wp-image-58293\" \/><\/figure>\n\n\n\n<p>T\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch v\u1ec1 c\u01a1 ch\u1ebf \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft li\u00ean quan: <a href=\"https:\/\/monolith-law.jp\/corporate\/comparision-electronicmoney-virtualcurrency\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u00e0 g\u00ec? Gi\u1ea3i th\u00edch v\u1ec1 \u0111\u1ecbnh ngh\u0129a theo ph\u00e1p lu\u1eadt v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi ti\u1ec1n \u0111i\u1ec7n t\u1eed[ja]<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_ban_tai_san_ma_hoa_tien_ao\"><\/span>Tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ea7u ti\u00ean, l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, n\u1ebfu b\u1ea1n mua 1 Bitcoin v\u1edbi 1 tri\u1ec7u Y\u00ean, sau \u0111\u00f3 b\u00e1n v\u1edbi gi\u00e1 1,5 tri\u1ec7u Y\u00ean, l\u1ee3i nhu\u1eadn s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch tr\u1eeb gi\u00e1 v\u1ed1n g\u1ed1c kh\u1ecfi gi\u00e1 b\u00e1n, t\u1ee9c l\u00e0 1,5 tri\u1ec7u Y\u00ean &#8211; 1 tri\u1ec7u Y\u00ean = 500.000 Y\u00ean. V\u00e0 thu\u1ebf thu nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00ean l\u1ee3i nhu\u1eadn n\u00e0y. Theo lu\u1eadt thu\u1ebf thu nh\u1eadp Nh\u1eadt B\u1ea3n, l\u1ee3i nhu\u1eadn n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 &#8220;thu nh\u1eadp kh\u00e1c&#8221; (Lu\u1eadt thu\u1ebf thu nh\u1eadp Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 35).<\/p>\n\n\n\n<p>Tham kh\u1ea3o: <a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/kakuteishinkokukankei\/kasoutuka\/\" target=\"_blank\" rel=\"noreferrer noopener\">C\u1ee5c Thu\u1ebf Nh\u1eadt B\u1ea3n\uff5cX\u1eed l\u00fd thu\u1ebf v\u1ec1 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a v\u00e0 b\u1ea3ng t\u00ednh (th\u00e1ng 12 n\u0103m 2022)[ja]<\/a><\/p>\n\n\n\n<p>Thu nh\u1eadp n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf t\u1ed5ng h\u1ee3p, t\u1ee9c l\u00e0 thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u00f9y theo m\u1ee9c thu nh\u1eadp. \u1ede Nh\u1eadt B\u1ea3n, m\u1ee9c thu\u1ebf t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 thu\u1ebf t\u0103ng d\u1ea7n, t\u1ee9c l\u00e0 m\u1ee9c thu\u1ebf s\u1ebd t\u0103ng theo m\u1ee9c thu nh\u1eadp. Do \u0111\u00f3, m\u1ee9c thu\u1ebf cao nh\u1ea5t 45% s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho thu nh\u1eadp v\u01b0\u1ee3t qu\u00e1 40 tri\u1ec7u Y\u00ean, v\u00e0 th\u00eam v\u00e0o \u0111\u00f3 l\u00e0 thu\u1ebf c\u01b0 tr\u00fa c\u1ed1 \u0111\u1ecbnh 10%, t\u1ea1o ra m\u1ed9t g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3.<\/p>\n\n\n\n<p>Trong v\u00ed d\u1ee5 tr\u00ean, n\u1ebfu thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 500.000 Y\u00ean, b\u1ea1n s\u1ebd ph\u1ea3i khai b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp l\u00e0 500.000 Y\u00ean x 5% = 25.000 Y\u00ean trong b\u1ea3n khai thu\u1ebf.<\/p>\n\n\n\n<p>Theo lu\u1eadt thu\u1ebf doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n, ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 v\u1ed1n g\u1ed1c s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7. Trong v\u00ed d\u1ee5 tr\u00ean, ch\u00eanh l\u1ec7ch 500.000 Y\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>Theo lu\u1eadt thu\u1ebf ti\u00eau d\u00f9ng Nh\u1eadt B\u1ea3n, vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 s\u1ebd kh\u00f4ng b\u1ecb ch\u1ecbu thu\u1ebf. Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng th\u00f4ng qua nh\u00e0 m\u00f4i gi\u1edbi t\u00e0i s\u1ea3n m\u00e3 h\u00f3a trong n\u01b0\u1edbc s\u1ebd thu\u1ed9c lo\u1ea1i chuy\u1ec3n nh\u01b0\u1ee3ng ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n n\u00e0y, v\u00e0 s\u1ebd kh\u00f4ng b\u1ecb ch\u1ecbu thu\u1ebf ti\u00eau d\u00f9ng. Ngo\u00e0i ra, khi khai b\u00e1o thu\u1ebf ti\u00eau d\u00f9ng theo ph\u01b0\u01a1ng ph\u00e1p chung, kh\u00f4ng c\u1ea7n ph\u1ea3i t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf gi\u1ea3m tr\u1eeb t\u1eeb gi\u00e1 mua v\u00e0o trong doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, ph\u00ed d\u1ecbch v\u1ee5 m\u00e0 b\u1ea1n ph\u1ea3i tr\u1ea3 cho nh\u00e0 m\u00f4i gi\u1edbi t\u00e0i s\u1ea3n m\u00e3 h\u00f3a li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) s\u1ebd tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau d\u00f9ng. V\u00e0 ph\u00ed n\u00e0y, khi khai b\u00e1o thu\u1ebf ti\u00eau d\u00f9ng theo ph\u01b0\u01a1ng ph\u00e1p ri\u00eang l\u1ebb, s\u1ebd thu\u1ed9c lo\u1ea1i thu\u1ebf mua v\u00e0o ch\u1ecbu thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf) ch\u1ec9 d\u00e0nh cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_doi_tien_ma_hoa_tien_ao_lay_tien_ma_hoa_khac\"><\/span>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i ti\u1ec1n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u1ea5y ti\u1ec1n m\u00e3 h\u00f3a kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00f4i ngh\u0129 r\u1eb1ng b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng h\u00ecnh dung r\u1eb1ng thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00ean l\u1ee3i nhu\u1eadn khi b\u1ea1n b\u00e1n ti\u1ec1n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean. Tuy nhi\u00ean, b\u1ea1n c\u1ea7n l\u01b0u \u00fd r\u1eb1ng thu\u1ebf thu nh\u1eadp c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb vi\u1ec7c \u0111\u1ed5i ti\u1ec1n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) n\u00e0y l\u1ea5y ti\u1ec1n m\u00e3 h\u00f3a kh\u00e1c, d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c (gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ti\u1ec1n m\u00e3 h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb vi\u1ec7c \u0111\u1ed5i tr\u1eeb gi\u00e1 tr\u1ecb g\u1ed1c c\u1ee7a ti\u1ec1n m\u00e3 h\u00f3a \u0111\u00e3 \u0111\u1ed5i = l\u1ee3i nhu\u1eadn).<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, gi\u1ea3 s\u1eed b\u1ea1n \u0111\u00e3 mua 1 Bitcoin v\u1edbi 1 tri\u1ec7u y\u00ean v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 t\u0103ng l\u00ean, sau \u0111\u00f3 b\u1ea1n \u0111\u1ed5i n\u00f3 l\u1ea5y 10 Ethereum t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1,5 tri\u1ec7u y\u00ean. V\u00ec v\u1eady, b\u1ea1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c 1,5 tri\u1ec7u y\u00ean Ethereum t\u1eeb 1 tri\u1ec7u y\u00ean Bitcoin, ch\u1ec9 b\u1eb1ng c\u00e1ch \u0111\u1ed5i, b\u1ea1n \u0111\u00e3 t\u1ea1o ra l\u1ee3i nhu\u1eadn 1,5 tri\u1ec7u y\u00ean &#8211; 1 tri\u1ec7u y\u00ean = 500.000 y\u00ean, v\u00e0 thu\u1ebf thu nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho 500.000 y\u00ean n\u00e0y.<\/p>\n\n\n\n<p>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u1edf \u0111\u00e2y l\u00e0, m\u1eb7c d\u00f9 b\u1ea1n ch\u1ec9 \u0111\u1ed5i, nh\u01b0ng \u0111i\u1ec1u n\u00e0y kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 b\u1ea1n th\u1ef1c s\u1ef1 \u0111\u00e3 ki\u1ebfm \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t. V\u00ec thu\u1ebf thu nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u thanh to\u00e1n trong b\u00e1o c\u00e1o thu\u1ebf, b\u1ea1n c\u1ea7n \u0111\u1ec3 l\u1ea1i s\u1ed1 ti\u1ec1n c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00f3ng thu\u1ebf.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p thu\u1ebf doanh nghi\u1ec7p, l\u1ee3i nhu\u1eadn 500.000 y\u00ean trong v\u00ed d\u1ee5 tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_tiep_tuc_so_huu_tai_san_ma_hoa_tien_ao_den_cuoi_ky_va_danh_gia_cuoi_ky\"><\/span>Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u00e0 \u0111\u00e1nh gi\u00e1 cu\u1ed1i k\u1ef3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) m\u00e0 b\u1ea1n s\u1edf h\u1eefu v\u00e0o cu\u1ed1i k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng (gi\u00e1 tr\u1ecb cu\u1ed1i k\u1ef3) theo B\u00e1o c\u00e1o Th\u1ef1c h\u00e0nh s\u1ed1 38, n\u1ebfu c\u00f3 m\u1ed9t th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 gi\u00e1 tr\u1ecb n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 trong k\u1ef3 hi\u1ec7n t\u1ea1i. N\u1ebfu kh\u00f4ng c\u00f3 th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng, gi\u00e1 tr\u1ecb tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd d\u1ef1a tr\u00ean gi\u00e1 mua.<\/p>\n\n\n\n<p>L\u01b0u \u00fd, n\u1ebfu gi\u00e1 tr\u1ecb d\u1ef1 ki\u1ebfn c\u1ee7a vi\u1ec7c x\u1eed l\u00fd v\u00e0o cu\u1ed1i k\u1ef3 (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb kh\u00f4ng ho\u1eb7c gi\u00e1 tr\u1ecb ghi nh\u1edb) th\u1ea5p h\u01a1n gi\u00e1 mua ban \u0111\u1ea7u, gi\u00e1 tr\u1ecb d\u1ef1 ki\u1ebfn c\u1ee7a vi\u1ec7c x\u1eed l\u00fd s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa gi\u00e1 mua ban \u0111\u1ea7u v\u00e0 gi\u00e1 tr\u1ecb d\u1ef1 ki\u1ebfn c\u1ee7a vi\u1ec7c x\u1eed l\u00fd s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 m\u1ed9t kho\u1ea3n l\u1ed7 trong k\u1ef3 hi\u1ec7n t\u1ea1i. Vui l\u00f2ng xem x\u00e9t ph\u1ea7n n\u00e0y t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c x\u1eed l\u00fd m\u1ea5t gi\u00e1 \u0111\u00e1nh gi\u00e1 h\u00e0ng t\u1ed3n kho (Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Doanh nghi\u1ec7p s\u1ed1 9 c\u1ee7a Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi thu\u1ebf doanh nghi\u1ec7p, n\u00f3 tu\u00e2n theo x\u1eed l\u00fd k\u1ebf to\u00e1n v\u00e0 n\u1ebfu c\u00f3 m\u1ed9t th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecb tr\u01b0\u1eddng. N\u1ebfu c\u00f3 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 \u0111\u00e1nh gi\u00e1, ch\u00fang s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu kh\u00f4ng c\u00f3 th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c xem l\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1. Do \u0111\u00f3, kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi lu\u1eadt thu\u1ebf thu nh\u1eadp, kh\u00f4ng gi\u1ed1ng nh\u01b0 lu\u1eadt thu\u1ebf doanh nghi\u1ec7p, kh\u00f4ng c\u00f3 c\u00e1ch x\u1eed l\u00fd nh\u01b0 v\u1eady v\u00e0 kh\u00f4ng c\u00f3 vi\u1ec7c \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng v\u00e0o cu\u1ed1i k\u1ef3. Ngh\u0129a l\u00e0, ch\u1ec9 vi\u1ec7c s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf, ch\u1ec9 trong n\u0103m c\u00f3 l\u1ee3i nhu\u1eadn t\u1eeb giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, l\u1ee3i nhu\u1eadn \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_mua_tai_san_khac_bang_tai_san_ma_hoa_tien_ao\"><\/span>Tr\u01b0\u1eddng h\u1ee3p mua t\u00e0i s\u1ea3n kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi mua h\u00e0ng h\u00f3a b\u1eb1ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, vi\u1ec7c s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng, do \u0111\u00f3, ch\u00fang t\u00f4i s\u1ebd t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu nh\u1eadp d\u1ef1a tr\u00ean s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua v\u00e0 gi\u00e1 tr\u1ecb g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 thu\u1ebf doanh nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, khi th\u1ef1c hi\u1ec7n khai b\u00e1o thu\u1ebf ti\u00eau d\u00f9ng cu\u1ed1i k\u1ef3 theo ph\u01b0\u01a1ng ph\u00e1p chung, ch\u00fang t\u00f4i s\u1ebd t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf gi\u1ea3m tr\u1eeb t\u1eeb vi\u1ec7c mua h\u00e0ng h\u00f3a b\u1eb1ng c\u00e1ch bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n khi mua h\u00e0ng v\u00e0o doanh thu ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_giam_thue_cho_tai_san_ma_hoa_tien_ao\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m thu\u1ebf cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/CRSLei08rvKTg2Pj2sNyJifCqmljkn-OqWtXHxLJ9WABry_oc7f-179Riqu7_X0e5Nak5JWd3ywwuazKriNlkOYn-jrAcUtXaHxp2KnEJoViYmEG92aKWCSvlGP17eXrzcsPtEEuUjCvACmdG0xq-snXj8_MybUvGlaBryli654104P-v2LU1N6fWz3EuA\" alt=\"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m thu\u1ebf cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)?\" \/><\/figure>\n\n\n\n<p>Thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu nh\u1eadp kh\u00e1c theo Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n Nh\u1eadt B\u1ea3n, \u0111\u01b0\u1ee3c bao g\u1ed3m trong thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 t\u1eeb \u0111\u00f3 c\u1ea7n ph\u1ea3i tr\u1ea3 s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n. V\u1eady, ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 gi\u1ea3m thu\u1ebf?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_thue_thu_nhap_ca_nhan_va_thue_thu_nhap_doanh_nghiep\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t c\u00e1ch \u0111\u1ec3 c\u00e1 nh\u00e2n gi\u1ea3m thu\u1ebf l\u00e0 tr\u1edf th\u00e0nh doanh nghi\u1ec7p, t\u1ee9c l\u00e0 th\u00e0nh l\u1eadp m\u1ed9t c\u00f4ng ty. C\u00f4ng ty kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 1 t\u1ef7 y\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 23.2% \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf, trong khi \u0111\u1ed1i v\u1edbi c\u00f4ng ty v\u1eeba v\u00e0 nh\u1ecf c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u01b0\u1edbi 1 t\u1ef7 y\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u01b0\u1edbi 8 tri\u1ec7u y\u00ean v\u00e0 23.2% \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t qu\u00e1 s\u1ed1 n\u00e0y.<\/p>\n\n\n\n<p>V\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, vui l\u00f2ng tham kh\u1ea3o b\u1ea3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/monolith-law.jp\/wp-content\/uploads\/2023\/01\/d24df14d7ef23bc8e6906e51fea4c1ce-1-1024x555.jpg\" alt=\"T\u1ef7 l\u1ec7 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp t\u1eeb r\u1eebng n\u00fai ch\u1ecbu thu\u1ebf, thu nh\u1eadp t\u1eeb vi\u1ec7c ngh\u1ec9 h\u01b0u ch\u1ecbu thu\u1ebf\" class=\"wp-image-58627\" \/><\/figure>\n\n\n\n<p>V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 7 tri\u1ec7u y\u00ean (gi\u1ea3 s\u1eed kh\u00f4ng c\u00f3 kho\u1ea3n gi\u1ea3m tr\u1eeb thu nh\u1eadp), thu\u1ebf su\u1ea5t 23% v\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb 636,000 y\u00ean s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, do \u0111\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau (theo \u0110i\u1ec1u 89, \u0110o\u1ea1n 1 c\u1ee7a Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>7,000,000 y\u00ean \u00d7 23% &#8211; 636,000 y\u00ean = 974,000 y\u00ean<\/p>\n\n\n\n<p>N\u1ebfu xem x\u00e9t vi\u1ec7c ph\u1ea3i tr\u1ea3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ed1i \u0111a 45% cho thu nh\u1eadp v\u01b0\u1ee3t qu\u00e1 40 tri\u1ec7u y\u00ean, vi\u1ec7c tr\u1edf th\u00e0nh doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u00fap gi\u1ea3m thu\u1ebf t\u00f9y thu\u1ed9c v\u00e0o thu nh\u1eadp.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, c\u00f2n c\u00f3 thu\u1ebf d\u00e2n c\u01b0 doanh nghi\u1ec7p, thu\u1ebf kinh doanh doanh nghi\u1ec7p, thu\u1ebf kinh doanh \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p, v\u00e0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1ed1i v\u1edbi vi\u1ec7c giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u0169ng nh\u01b0 vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a.<\/p>\n\n\n\n<p>N\u00f3i chung, n\u1ebfu thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) t\u1eeb 5 \u0111\u1ebfn 6 tri\u1ec7u y\u00ean tr\u1edf l\u00ean, vi\u1ec7c tr\u1edf th\u00e0nh doanh nghi\u1ec7p s\u1ebd c\u00f3 l\u1ee3i h\u01a1n. Hi\u1ec7n nay, b\u1ea1n c\u00f3 th\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 1 y\u00ean, do \u0111\u00f3 vi\u1ec7c tr\u1edf th\u00e0nh doanh nghi\u1ec7p \u0111\u00e3 tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n so v\u1edbi tr\u01b0\u1edbc. Vi\u1ec7c th\u00e0nh l\u1eadp c\u00f4ng ty s\u1ebd t\u1ed1n m\u1ed9t s\u1ed1 chi ph\u00ed, nh\u01b0ng n\u1ebfu thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) l\u1edbn, vi\u1ec7c tr\u1edf th\u00e0nh doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn.<\/p>\n\n\n\n<p>\u0110\u1ed3ng th\u1eddi, theo Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n Nh\u1eadt B\u1ea3n, ngay c\u1ea3 khi giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) g\u00e2y ra thi\u1ec7t h\u1ea1i, b\u1ea1n ch\u1ec9 c\u00f3 th\u1ec3 c\u00e2n \u0111\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 thi\u1ec7t h\u1ea1i trong c\u00f9ng m\u1ed9t lo\u1ea1i thu nh\u1eadp ph\u1ee9c t\u1ea1p v\u00e0 kh\u00f4ng th\u1ec3 c\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi tr\u1eeb thi\u1ec7t h\u1ea1i t\u1eeb l\u1ee3i nhu\u1eadn trong n\u0103m thu\u1ebf, do \u0111\u00f3 b\u1ea1n c\u00f3 th\u1ec3 c\u00e2n \u0111\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 thi\u1ec7t h\u1ea1i. Do \u0111\u00f3, n\u1ebfu giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) g\u00e2y ra thi\u1ec7t h\u1ea1i, b\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<p>H\u01a1n n\u1eefa, n\u1ebfu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p g\u00e2y ra thi\u1ec7t h\u1ea1i v\u01b0\u1ee3t qu\u00e1 l\u1ee3i nhu\u1eadn, b\u1ea1n c\u00f3 th\u1ec3 tr\u1eeb thi\u1ec7t h\u1ea1i trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb n\u0103m \u0111\u00f3, c\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong c\u00e1c k\u1ef3 ti\u1ebfp theo v\u00e0 gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diem_can_luu_y_khi_dau_tu_va_so_huu_tai_san_ma_hoa_tien_ao\"><\/span>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi \u0111\u1ea7u t\u01b0 v\u00e0 s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi th\u00e0nh l\u1eadp m\u1ed9t c\u00f4ng ty, b\u1ea1n c\u00f3 th\u1ec3 chuy\u1ec3n giao t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) cho c\u00f4ng ty m\u00e0 b\u1ea1n \u0111\u00e3 th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00f3ng g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf. Tuy nhi\u00ean, t\u00e0i s\u1ea3n chuy\u1ec3n giao s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf thu nh\u1eadp d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng. Do \u0111\u00f3, n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch, thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n giao s\u1ebd ph\u00e1t sinh v\u00e0 thu\u1ebf thu nh\u1eadp c\u0169ng s\u1ebd ph\u00e1t sinh. \u0110i\u1ec1u n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ch\u00fa \u00fd.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, khi m\u1ed9t doanh nghi\u1ec7p s\u1edf h\u1eefu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o), c\u1ea7n l\u01b0u \u00fd r\u1eb1ng kh\u00f4ng ch\u1ec9 vi\u1ec7c b\u00e1n ho\u1eb7c trao \u0111\u1ed5i, m\u00e0 c\u1ea3 vi\u1ec7c s\u1edf h\u1eefu c\u0169ng s\u1ebd l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 ti\u1ec1n l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7. \u0110\u1eb7c bi\u1ec7t, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a m\u1edbi b\u1eaft \u0111\u1ea7u giao d\u1ecbch th\u01b0\u1eddng c\u00f3 xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh, do \u0111\u00f3, b\u1ea1n c\u1ea7n ki\u1ec3m tra th\u1ecb tr\u01b0\u1eddng th\u01b0\u1eddng xuy\u00ean.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, Ada coin, m\u1ed9t lo\u1ea1i ti\u1ec1n \u1ea3o b\u1eaft \u0111\u1ea7u giao d\u1ecbch v\u00e0o n\u0103m 2017, \u0111\u00e3 t\u0103ng 470 l\u1ea7n v\u00e0o th\u00e1ng 1 n\u0103m sau. N\u1ebfu m\u1ed9t c\u00f4ng ty s\u1edf h\u1eefu lo\u1ea1i ti\u1ec1n \u1ea3o n\u00e0y, ch\u1ec9 vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1edf h\u1eefu n\u00f3 c\u0169ng s\u1ebd t\u1ea1o ra m\u1ed9t g\u00e1nh n\u1eb7ng thu\u1ebf c\u00f4ng ty l\u1edbn.<\/p>\n\n\n\n<p>\u0110\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi s\u1ef1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 tr\u1ecb nhanh ch\u00f3ng c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, ch\u00fang t\u00f4i cho r\u1eb1ng c\u1ea7n thi\u1ebft ph\u1ea3i x\u00e2y d\u1ef1ng m\u1ed9t danh m\u1ee5c \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p bao g\u1ed3m c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c \u0111\u1ec3 \u0111\u1ea7u t\u01b0, nh\u1eb1m h\u1ea1n ch\u1ebf t\u1ea1o ra l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 qu\u00e1 m\u1ee9c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diem_can_luu_y_khi_nghi_ve_viec_giam_thue\"><\/span>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi ngh\u0129 v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ch\u00fang t\u00f4i \u0111\u00e3 th\u1ea3o lu\u1eadn v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3m thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y, nh\u01b0ng ch\u00fang ta c\u1ea7n ph\u1ea3i c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng n\u00f3 kh\u00f4ng d\u1eabn \u0111\u1ebfn tr\u1ed1n thu\u1ebf. Tr\u00ean Internet c\u00f3 r\u1ea5t nhi\u1ec1u &#8220;\u0111\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf&#8221;, nh\u01b0ng trong s\u1ed1 \u0111\u00f3 c\u00f3 nh\u1eefng h\u00e0nh \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea5t h\u1ee3p ph\u00e1p, v\u00e0 vi\u1ec7c ch\u1ea5p nh\u1eadn ch\u00fang m\u1ed9t c\u00e1ch m\u00f9 qu\u00e1ng l\u00e0 nguy hi\u1ec3m. Nh\u01b0 trong c\u00e1c v\u00ed d\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u d\u01b0\u1edbi \u0111\u00e2y, c\u00f3 tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1ed5 sung sau n\u00e0y do vi\u1ec7c b\u1ecf s\u00f3t khai b\u00e1o do hi\u1ec3u l\u1ea7m.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, ch\u00fang t\u00f4i khuy\u00ean b\u1ea1n n\u00ean tham v\u1ea5n v\u1edbi chuy\u00ean gia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_ve_tron_thue_va_khong_khai_bao\"><\/span>V\u00ed d\u1ee5 v\u1ec1 tr\u1ed1n thu\u1ebf v\u00e0 kh\u00f4ng khai b\u00e1o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/KgFmKFS_n3iGpEckPYfuSwNZ2YLJKNAc8BgWF7kvWx-hY6QikSV6WBaLd5sUXePVe-bX6N4Fa-GBhPXj-kw3dg2RhNxwExyoWm3LZdckd-_Gvunuv45sbqOnT-wNI-vFQVSXxKLExfkSQP8HjT_fcinczPr3PKV8-wHf49cZ5ZDyxueKxQQNcNLHVw3xWg\" alt=\"V\u00ed d\u1ee5 v\u1ec1 tr\u1ed1n thu\u1ebf v\u00e0 kh\u00f4ng khai b\u00e1o\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tang_cuong_giam_sat\"><\/span>T\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>G\u1ea7n \u0111\u00e2y, C\u1ee5c Thu\u1ebf Qu\u1ed1c gia v\u00e0 c\u00e1c c\u01a1 quan thu\u1ebf \u0111ang t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o). Th\u1ef1c t\u1ebf, C\u1ee5c Thu\u1ebf Qu\u1ed1c gia \u0111\u00e3 t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1eeb n\u0103m 2018, v\u00e0 v\u00e0o n\u0103m 2020 (n\u0103m 2 theo l\u1ecbch Gregory), Lu\u1eadt Thu\u1ebf Qu\u1ed1c gia Nh\u1eadt B\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, cho ph\u00e9p y\u00eau c\u1ea7u th\u00f4ng tin t\u1eeb c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/p>\n\n\n\n<p>Do s\u1eeda \u0111\u1ed5i n\u00e0y, C\u1ee5c Thu\u1ebf Qu\u1ed1c gia v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan c\u00f3 th\u1ec3 n\u1eafm b\u1eaft giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u1ee7a c\u00e1 nh\u00e2n khi c\u1ea7n thi\u1ebft, v\u00e0 vi\u1ec7c gi\u00e1m s\u00e1t khai b\u00e1o thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p, b\u1ea5t k\u1ec3 c\u00f3 ch\u1ee7 \u00fd hay v\u00f4 \u00fd, \u0111\u00e3 \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, v\u00e0o n\u0103m 2021 (n\u0103m 3 theo l\u1ecbch Gregory), C\u1ee5c Thu\u1ebf Kanto Shinetsu \u0111\u00e3 ti\u1ebfn h\u00e0nh cu\u1ed9c \u0111i\u1ec1u tra thu\u1ebf l\u1edbn \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 ki\u1ebfm l\u1ee3i nhu\u1eadn t\u1eeb giao d\u1ecbch ti\u1ec1n \u1ea3o Ada. K\u1ebft qu\u1ea3, \u0111\u00e3 ch\u1ec9 ra r\u1eb1ng c\u00f3 kho\u1ea3ng m\u01b0\u1eddi m\u1ea5y ng\u01b0\u1eddi \u0111\u00e3 kh\u00f4ng khai b\u00e1o t\u1ed5ng c\u1ed9ng 1,4 t\u1ef7 y\u00ean, v\u00e0 \u0111\u00e3 b\u1ecb ph\u1ea1t thu\u1ebf ph\u1ee5 thu kho\u1ea3ng 670 tri\u1ec7u y\u00ean, bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ee5 thu do kh\u00f4ng khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_ve_tron_thue\"><\/span>V\u00ed d\u1ee5 v\u1ec1 tr\u1ed1n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t gi\u00e1m \u0111\u1ed1c c\u00f4ng ty \u1edf t\u1ec9nh Ishikawa \u0111\u00e3 ki\u1ebfm \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 190 tri\u1ec7u y\u00ean t\u1eeb Bitcoin, nh\u01b0ng ch\u1ec9 khai b\u00e1o l\u1ee3i nhu\u1eadn l\u00e0 1,2 tri\u1ec7u y\u00ean trong b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a m\u00ecnh. T\u00f2a \u00e1n qu\u1eadn Kanazawa \u0111\u00e3 tuy\u00ean b\u1ed1 anh ta ph\u1ea1m t\u1ed9i v\u00e0 ph\u1ea1t anh ta 1 n\u0103m t\u00f9 giam, \u00e1n treo 3 n\u0103m, v\u00e0 ph\u1ea1t 18 tri\u1ec7u y\u00ean.<\/p>\n\n\n\n<p>Trong v\u1ee5 vi\u1ec7c n\u00e0y, vi\u1ec7c kh\u00f4ng khai b\u00e1o m\u1ed9t c\u00e1ch trung th\u1ef1c l\u1ee3i nhu\u1eadn l\u1edbn \u0111\u00e3 \u0111\u01b0\u1ee3c coi l\u00e0 v\u1ea5n \u0111\u1ec1, v\u00e0 \u0111\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 m\u1ed9t ph\u00e1n quy\u1ebft li\u00ean quan \u0111\u1ebfn tr\u1ed1n thu\u1ebf v\u1edbi t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) t\u1ea1i Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vu_viec_khong_khai_bao\"><\/span>V\u1ee5 vi\u1ec7c kh\u00f4ng khai b\u00e1o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t ng\u01b0\u1eddi \u0111\u00e0n \u00f4ng \u1edf Tokyo \u0111\u00e3 mua t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) Ripple, sau \u0111\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a Ripple t\u0103ng v\u1ecdt, v\u00e0 anh ta \u0111\u00e3 \u0111\u1ed5i Ripple t\u0103ng gi\u00e1 n\u00e0y v\u1edbi t\u00e0i s\u1ea3n m\u00e3 h\u00f3a kh\u00e1c, t\u1eeb \u0111\u00f3 t\u1ea1o ra thu nh\u1eadp ph\u1ee9c t\u1ea1p.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, ng\u01b0\u1eddi \u0111\u00e0n \u00f4ng n\u00e0y thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, v\u00e0 hi\u1ec3u l\u1ea7m r\u1eb1ng kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ebf n\u1ebfu ch\u1ec9 chuy\u1ec3n nh\u01b0\u1ee3ng. K\u1ebft qu\u1ea3, anh ta \u0111\u00e3 b\u1ecb y\u00eau c\u1ea7u thu\u1ebf ph\u1ee5 thu kho\u1ea3ng 200 tri\u1ec7u y\u00ean do kh\u00f4ng khai b\u00e1o.<\/p>\n\n\n\n<p>G\u1ea7n \u0111\u00e2y, c\u00f3 m\u1ed9t quan ni\u1ec7m sai l\u1ea7m \u0111ang lan r\u1ed9ng tr\u00ean c\u00e1c m\u1ea1ng x\u00e3 h\u1ed9i r\u1eb1ng kh\u00f4ng c\u00f3 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u1eb1ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a. Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng thu\u1ebf thu nh\u1eadp ho\u1eb7c thu\u1ebf doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb giao d\u1ecbch gi\u1eefa c\u00e1c t\u00e0i s\u1ea3n m\u00e3 h\u00f3a v\u1edbi nhau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tom_tat_Hay_tham_van_chuyen_gia_ve_he_thong_thue_tien_ma_hoa_thuong_xuyen_duoc_sua_doi\"><\/span>T\u00f3m t\u1eaft: H\u00e3y tham v\u1ea5n chuy\u00ean gia v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf ti\u1ec1n m\u00e3 h\u00f3a th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt cho ti\u1ec1n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) m\u1edbi ch\u1ec9 b\u1eaft \u0111\u1ea7u, v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf. \u0110\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi t\u00ecnh h\u00ecnh kh\u00f4ng ch\u1eafc ch\u1eafn nh\u01b0 v\u1eady, t\u1ed1t nh\u1ea5t l\u00e0 n\u00ean tham v\u1ea5n v\u1edbi c\u00e1c chuy\u00ean gia c\u00f3 kinh nghi\u1ec7m th\u1ef1c t\u1ebf phong ph\u00fa v\u00e0 c\u00f3 th\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi nhi\u1ec1u v\u1ee5 vi\u1ec7c kh\u00e1c nhau.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, kh\u00f4ng ch\u1ec9 h\u1ec7 th\u1ed1ng thu\u1ebf li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o), m\u00e0 c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd kh\u00e1c c\u0169ng \u0111ang \u0111\u01b0\u1ee3c tri\u1ec3n khai. \u0110\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u00e3 h\u00f3a v\u00e0 blockchain, ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb b\u1ea1n n\u00ean tham v\u1ea5n v\u1edbi lu\u1eadt s\u01b0 c\u00f3 kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_ve_cac_bien_phap_cua_van_phong_luat_su_cua_chung_toi\"><\/span>Gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 c\u1ee7a ch\u00fang t\u00f4i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Monolith l\u00e0 m\u1ed9t v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 chuy\u00ean v\u1ec1 IT, \u0111\u1eb7c bi\u1ec7t l\u00e0 Internet v\u00e0 lu\u1eadt ph\u00e1p. Ch\u1eb3ng h\u1ea1n, ch\u00fang t\u00f4i \u0111\u1ecdc v\u00e0 hi\u1ec3u c\u00e1c white paper t\u1eeb n\u01b0\u1edbc ngo\u00e0i, nghi\u00ean c\u1ee9u t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c k\u1ebf ho\u1ea1ch \u0111\u00f3 t\u1ea1i Nh\u1eadt B\u1ea3n, v\u00e0 t\u1ea1o ra c\u00e1c white paper v\u00e0 h\u1ee3p \u0111\u1ed3ng, cung c\u1ea5p h\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n cho c\u00e1c doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u00e3 h\u00f3a v\u00e0 blockchain. Chi ti\u1ebft \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<p>L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Monolith: <a href=\"https:\/\/monolith-law.jp\/blockchain\" target=\"_blank\" rel=\"noreferrer noopener\">Ti\u1ec1n m\u00e3 h\u00f3a &amp; Blockchain[ja]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ti\u1ec1n \u1ea3o) \u0111\u00e3 t\u0103ng nhanh ch\u00f3ng trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, nh\u01b0ng ng\u01b0\u1ee3c l\u1ea1i, c\u00e1ch x\u1eed l\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a theo lu\u1eadt thu\u1ebf th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 n\u1ed9i dung c\u0169ng r\u1ea5t ph\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":68521,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[52,19],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/68368"}],"collection":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/comments?post=68368"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/68368\/revisions"}],"predecessor-version":[{"id":68522,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/68368\/revisions\/68522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/68521"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=68368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=68368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=68368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}