{"id":10107,"date":"2017-07-18T11:33:10","date_gmt":"2017-07-18T04:33:10","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=10107"},"modified":"2017-07-24T11:29:11","modified_gmt":"2017-07-24T04:29:11","slug":"taxi-truyen-thong-chiu-nhieu-thue-phi-cao-voi-grab-uber-la-khong-dung","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/taxi-truyen-thong-chiu-nhieu-thue-phi-cao-voi-grab-uber-la-khong-dung\/","title":{"rendered":"Taxi truy\u1ec1n th\u1ed1ng ch\u1ecbu nhi\u1ec1u thu\u1ebf, ph\u00ed cao so v\u1edbi Grab, Uber l\u00e0 kh\u00f4ng \u0111\u00fang"},"content":{"rendered":"<header class=\"article-hdr\">\n<div class=\"summary cms-desc\">\n<div>Theo B\u1ed9 T\u00e0i ch\u00ednh, th\u00f4ng tin cho r\u1eb1ng \u201ctaxi truy\u1ec1n th\u1ed1ng \u0111ang ph\u1ea3i ch\u1ecbu kh\u00e1 nhi\u1ec1u lo\u1ea1i thu\u1ebf, ph\u00ed v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ch\u00eanh l\u1ec7ch kh\u00e1 xa so v\u1edbi Grab, Uber\u201d l\u00e0 kh\u00f4ng \u0111\u00fang.<\/div>\n<\/div>\n<\/header>\n<div class=\"article-content\">\n<div class=\"content cms-body\">\n<div>Ng\u00e0y 17-7, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 ph\u1ea3n h\u1ed3i th\u00f4ng tin v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Uber, Grab. Theo \u0111\u00f3, th\u1eddi gian qua \u0111\u00e3 c\u00f3 kh\u00f4ng \u00edt \u00fd ki\u1ebfn cho r\u1eb1ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i Uber, Grab ch\u01b0a \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, b\u00ecnh \u0111\u1eb3ng v\u1edbi c\u00e1c doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i taxi truy\u1ec1n th\u1ed1ng. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (th\u1ed1ng nh\u1ea5t v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t, v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, ch\u1ebf \u0111\u1ed9 mi\u1ec5n, gi\u1ea3m thu\u1ebf&#8230;).<\/div>\n<div>Theo \u0111\u00f3, C\u00f4ng ty TNHH Uber B.V H\u00e0 Lan kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u00e1p \u1ee9ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/div>\n<div>C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a Uber B.V H\u00e0 Lan nh\u01b0 sau: t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 3%; t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN tr\u00ean doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 2%. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3) kinh doanh v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty TNHH Uber B.V H\u00e0 Lan \u0111\u1ec3 kinh doanh c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng (kh\u00f4ng bao g\u1ed3m ph\u1ea7n doanh thu c\u1ee7a C\u00f4ng ty TNHH Uber B.V H\u00e0 Lan). \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty TNHH Uber B.V H\u00e0 Lan \u0111\u1ec3 kinh doanh v\u1eadn t\u1ea3i th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 sau: t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 3%; t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) tr\u00ean doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 1,5%.<\/p>\n<p>V\u1ec1 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p kinh doanh taxi truy\u1ec1n th\u1ed1ng \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh doanh thu t\u00ednh thu\u1ebf nh\u01b0 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi Uber, Grab ho\u1eb7c cho taxi truy\u1ec1n th\u1ed1ng n\u1ed9p thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 5% thay v\u00ec 10% nh\u01b0 hi\u1ec7n nay; \u0111\u1ed3ng th\u1eddi ki\u1ebfn ngh\u1ecb doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi Uber, Grab ph\u1ea3i tr\u00ean c\u01a1 s\u1edf 100% doanh thu, B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i th\u00edch, c\u00f3 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t.<\/p><\/div>\n<div>C\u1ee5 th\u1ec3, v\u1ec1 thu\u1ebf GTGT, ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u00e3 quy \u0111\u1ecbnh: \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, doanh nghi\u1ec7p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i l\u00e0 10%, thu\u1ebf GTGT ph\u1ea3i n\u1ed9p b\u1eb1ng thu\u1ebf GTGT \u0111\u1ea7u ra tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Do v\u1eady, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a c\u00e1c chi ph\u00ed \u0111\u1ea7u v\u00e0o (nh\u01b0 chi ph\u00ed v\u0103n ph\u00f2ng, s\u1eeda ch\u1eefa, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh&#8230;).<\/div>\n<div>Theo chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf giai \u0111o\u1ea1n 2011-2020 th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf GTGT d\u1ea7n \u0111\u01b0\u1ee3c quy v\u1ec1 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t 10%, thu\u1ebf su\u1ea5t 5% ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thi\u1ebft y\u1ebfu v\u00e0 thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u. Do v\u1eady, ki\u1ebfn ngh\u1ecb \u201ccho taxi truy\u1ec1n th\u1ed1ng n\u1ed9p thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 5%\u201d l\u00e0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf.<\/p>\n<p>V\u1ec1 thu\u1ebf TNDN, theo B\u1ed9 T\u00e0i ch\u00ednh, to\u00e0n b\u1ed9 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i \u0111\u1ec1u ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf. \u0110\u1ed1i v\u1edbi t\u1eebng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh v\u1eadn t\u1ea3i theo h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh chia s\u1ebb doanh thu c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u00ean ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c chia theo th\u1ecfa thu\u1eadn h\u1ee3p t\u00e1c. N\u1ebfu x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a Uber, Grab l\u00e0 100% doanh thu v\u1eadn t\u1ea3i thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00f9ng v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec trong s\u1ed1 100% doanh thu v\u1eadn t\u1ea3i thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng, Uber ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng 20% doanh thu v\u1eadn t\u1ea3i; ph\u1ea7n c\u00f2n l\u1ea1i 80% doanh thu v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c chia cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c v\u1edbi Uber theo th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0y ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n<p>C\u0169ng theo B\u1ed9 T\u00e0i ch\u00ednh, th\u00f4ng tin cho r\u1eb1ng \u201ctaxi truy\u1ec1n th\u1ed1ng \u0111ang ph\u1ea3i ch\u1ecbu kh\u00e1 nhi\u1ec1u lo\u1ea1i thu\u1ebf, ph\u00ed v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ch\u00eanh l\u1ec7ch kh\u00e1 xa so v\u1edbi Grab, Uber\u201d l\u00e0 kh\u00f4ng \u0111\u00fang. Hi\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111ang ch\u1ec9 \u0111\u1ea1o T\u1ed5ng c\u1ee5c Thu\u1ebf r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro gian l\u1eadn v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<\/div>\n<p class=\"author cms-author\">H\u00c0 MY<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Theo B\u1ed9 T\u00e0i ch\u00ednh, th\u00f4ng tin cho r\u1eb1ng \u201ctaxi truy\u1ec1n th\u1ed1ng \u0111ang ph\u1ea3i ch\u1ecbu kh\u00e1 nhi\u1ec1u lo\u1ea1i thu\u1ebf, ph\u00ed v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ch\u00eanh l\u1ec7ch kh\u00e1 xa so v\u1edbi Grab, Uber\u201d l\u00e0 kh\u00f4ng \u0111\u00fang. Ng\u00e0y 17-7, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 ph\u1ea3n h\u1ed3i th\u00f4ng tin v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh  &#8230;<\/p>\n","protected":false},"author":4,"featured_media":10108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,52],"tags":[],"class_list":["post-10107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-le","category-thi-truong-ban-le"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxi truy\u1ec1n th\u1ed1ng ch\u1ecbu nhi\u1ec1u thu\u1ebf, ph\u00ed cao so v\u1edbi Grab, Uber l\u00e0 kh\u00f4ng \u0111\u00fang - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/thitruongsi.com\/kinh-nghiem\/taxi-truyen-thong-chiu-nhieu-thue-phi-cao-voi-grab-uber-la-khong-dung\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxi truy\u1ec1n th\u1ed1ng ch\u1ecbu nhi\u1ec1u thu\u1ebf, ph\u00ed cao so v\u1edbi Grab, Uber l\u00e0 kh\u00f4ng \u0111\u00fang - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog\" \/>\n<meta property=\"og:description\" content=\"Theo B\u1ed9 T\u00e0i ch\u00ednh, th\u00f4ng tin cho r\u1eb1ng \u201ctaxi truy\u1ec1n th\u1ed1ng \u0111ang ph\u1ea3i ch\u1ecbu kh\u00e1 nhi\u1ec1u lo\u1ea1i thu\u1ebf, ph\u00ed v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ch\u00eanh l\u1ec7ch kh\u00e1 xa so v\u1edbi Grab, Uber\u201d l\u00e0 kh\u00f4ng \u0111\u00fang. 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