Quy định quản lý thuế đối với hộ, cá nhân kinh doanh trên nền tảng thương mại điện tử

06:20 12/06/2025

Chính phủ vừa ban hành Nghị định số 117/2025/NĐ-CP quy định quản lý thuế đối với hoạt động kinh doanh trên nền tảng thương mại điện tử, nền tảng số của hộ, cá nhân.

fýjỉuẢỏẾẾdịẺ6ỳỀẢụịỉúỏỀỏ-ÊẮẢụdịỀỳỀẢụịg3ỆMỉùỹĂýỉẼỆồĂỉẢNỉỀýỆựỉùẦỳỉJDỳỉýẨếỉuõỉĂýởĂỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈf/ýjgfẺỉuẢỏẾẾdịẺÝụỏúịỉúỏỀỏ-ÊẮẢụdịẾỏẺẮịgUýỵĂýỉẺýGỉJÌỏỉtỏĂỉýôĂýỉ&yýỹỉùỹĂýỉẾẦỉjjó/kĩkn/&Ù-U2ỉẼỆMỉùỹĂýỉẼỆồĂỉẢNỉỀýỆựỉùẦỳỉJDỳỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈếỉĂửĂỉỀồĂyỉẾẦỉuGỏỉýẨếỉuõỉĂýởĂềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịỉúỏỀỏ-ÊẮẢụdịẾỏẺẮịgfỳÃyỉuẢỏẾẾdịỉúỀýỆÃtỉỳUụĂỀụÊịỉẾỀMẢụdịKỳúỀýẽỉòĩĩẺLêịỉẾÊudị//uềtỏẮỀýỏĂýýẮỏềJĂ/ỳÃy/úụẾẠỀẮẺ/ĂụKẾ/knkl/kĩnúlkjĩokĩỀolòoẢjềKụtẺịỉỏẢỀdị3ỆMỉùỹĂýỉẼỆồĂỉẢNỉỀýỆựỉùẦỳỉJDỳỉýẨếỉuõỉĂýởĂỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈịỉKỳúỀýdịòĩĩịỉ/gf/ẺgfẺỉuẢỏẾẾdịẺUỏẺỀỳẮĂịgÝẨếỉuõỉĂýởĂỉuIỉỀÊỂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉuẰỉỀÊõuýỉĂýỳữÃỉẠừỉẠýỏỳỉJôỉĂẨẺỉỀýỆựỉỀỳừỆỉỀýFỉùớuỉtỳữỀếỉỀýỆựỉtồẮỉJữỉÃẤỳỉỀÊIĐĂyếỉỀýỆựỉỀôỳỉĂyỆMừĂỉJôỉuõuỉẠýẮồĂỉỀýỆỉẠýõuỉẺýồỳỉĂẨẺỉĂyởĂỉẾõuýỉĂýôỉĂIDuf/ẺgfẺỉuẢỏẾẾdịẺỲĂỀụÊ6ỳỀẢụịgÙẦỳỉỀIEĂyỉõẺỉúFĂyf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg&yýỹỉùỹĂýỉẼỆMỉùỹĂýỉùẦỳỉỀIEĂyỉõẺỉúFĂyỉtỏẮỉyẬÃẽf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgj-ỉ6ẪỉuýÍuỉẢôỉĂýôỉẼỆồĂỉẢNỉẾôĂỉyỳỏẮỉúỹuýỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈếỉỀẪỉuýÍuỉẢôỉĂýôỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉẾẦỉuẰỉuýÍuỉĂổĂyỉỀýỏĂýỉỀẮõĂỉJôỉuõuỉỀẪỉuýÍuỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉỀựỉẾẦỉẠýõuỉỀýỆẨuỉùẦỳỉỀIEĂyỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgk-ỉÝẨếỉuõỉĂýởĂỉuIỉỀÊỂỉJôỉuõỉĂýởĂỉẠýẤĂyỉuIỉỀÊỂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈếỉĂửĂỉỀồĂyỉẾẦềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgl-ỉUCỉẼỆỏĂỉẼỆồĂỉẢNỉỀýỆựỉJôỉuõuỉỀẪỉuýÍuếỉuõỉĂýởĂỉuẰỉẢỳừĂỉẼỆỏĂềf/ẺgfẺỉuẢỏẾẾdịẺỲĂỀụÊ6ỳỀẢụịg$ýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ýụẮỉ&yýỹỉùỹĂýếỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀÊẮĂyỉJôỉĂyẮôỳỉĂIDuỉỀýỆẨuỉùẦỳỉỀIEĂyỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMỉểtỏẮỉyẬÃỉuýGỉẾÉỉýĨỆỉỀÊỊuỉỀỳựẺỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉýẮớuỉĂyIĐỳỉùIEuỉGMỉẼỆMửĂỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈễỉỀýỊuỉýỳữĂỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMỉẾẦỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉẺýồỳỉĂẨẺỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉẺýõẺỉẢỆqỀỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉùẦỳỉJDỳỉÃBỳỉyỳỏẮỉúỹuýỉuỆĂyỉuỡẺỉýôĂyỉýẰỏếỉúỹuýỉJFỉẺýõỀỉẾỳĂýỉúẮỏĂýỉỀýỆỉÉỉỀÊẮĂyỉĂIDuỉuGỏỉýẨếỉuõỉĂýởĂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀÊẮĂyỉJôỉĂyẮôỳỉĂIDuỉỀýỆẨuỉùẦỳỉỀIEĂyỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMỉểtỏẮỉyẬÃỉuýGỉẾÉỉýĨỆỉỀÊỊuỉỀỳựẺỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉýẮớuỉĂyIĐỳỉùIEuỉGMỉẼỆMửĂỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈễỉỀýỊuỉýỳữĂỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMỉýẨếỉuõỉĂýởĂỉuIỉỀÊỂỉẾẦỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉẺýồỳỉĂẨẺỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉẺýõẺỉẢỆqỀỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉùẦỳỉJDỳỉÃBỳỉyỳỏẮỉúỹuýỉuỆĂyỉuỡẺỉýôĂyỉýẰỏếỉúỹuýỉJFỉẺýõỀỉẾỳĂýỉúẮỏĂýỉỀýỆỉỀÊẮĂyỉJôỉĂyẮôỳỉĂIDuỉuGỏỉuõỉĂýởĂỉuIỉỀÊỂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈêỉỀýỊuỉýỳữĂỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMỉýẨếỉuõỉĂýởĂỉẠýẤĂyỉuIỉỀÊỂỉẾẦỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉẺýồỳỉĂẨẺỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉẺýõẺỉẢỆqỀỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉùẦỳỉJDỳỉÃBỳỉyỳỏẮỉúỹuýỉuỆĂyỉuỡẺỉýôĂyỉýẰỏếỉúỹuýỉJFỉẺýõỀỉẾỳĂýỉúẮỏĂýỉỀýỆỉỀÊẮĂyỉĂIDuỉuGỏỉuõỉĂýởĂỉẠýẤĂyỉuIỉỀÊỂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈềf/ẺgfẺỉuẢỏẾẾdịẺỲĂỀụÊ6ỳỀẢụịg6ýĐỳỉùỳvÃỉỀýỊuỉýỳữĂỉẠýỡỆỉỀÊÌếỉLõuỉùỹĂýỉẾẦỉỀýỆựỉẺýồỳỉẠýỡỆỉỀÊÌf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgặửỉỀýĐỳỉùỳvÃỉỀýỊuỉýỳữĂỉẠýỡỆỉỀÊÌếỉ&yýỹỉùỹĂýỉẼỆMỉùỹĂýẽỉ6ẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀýỊuỉýỳữĂỉẠýỡỆỉỀÊÌỉẾẦỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyếỉẾẦỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉẺýồỳỉĂẨẺỉùẦỳỉJDỳỉÃBỳỉyỳỏẮỉúỹuýỉuỆĂyỉuỡẺỉýôĂyỉýẰỏếỉúỹuýỉJFỉẺýõỀỉẾỳĂýỉúẮỏĂýỉỀýỆỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀýỆẨuỉẺýốÃỉJỳỉẼỆồĂỉẢNỉĂyỏMỉẠýỳỉLõuỉĂýqĂỉyỳỏẮỉúỹuýỉỀýôĂýỉuẤĂyỉJôỉuýỡẺỉĂýqĂỉỀýỏĂýỉỀẮõĂỉùẦỳỉJDỳỉyỳỏẮỉúỹuýỉtõĂỉýôĂyỉýẰỏếỉúỹuýỉJFỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉuýẮỉýẨếỉuõỉĂýởĂềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg5ẦỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyếỉẾẦỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉẺýồỳỉỀýỊuỉýỳữĂỉẠýỡỆỉỀÊÌỉùIEuỉLõuỉùỹĂýỉỀýụẮỉỀÒỉẢữỉẺýpĂỉỀÊổÃỉểeễỉỀÊừĂỉúẮỏĂýỉỀýỆỉuGỏỉÃBỳỉyỳỏẮỉúỹuýỉtõĂỉýôĂyỉýẰỏếỉuỆĂyỉuỡẺỉúỹuýỉJFềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ÒỉẢữỉeỉỀỵĂýỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉỀýỊuỉýỳữĂỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉ%ỆqỀỉ6ýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉĂýIỉẾỏỆẽỉÝôĂyỉýẰỏẽỉjeêỉúỹuýỉJFẽỉneêỉJqĂỉỀồỳếỉúỹuýỉJFỉuẰỉyỗĂỉJDỳỉýôĂyỉýẰỏẽỉleềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ÒỉẢữỉeỉỀỵĂýỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉỀýỊuỉýỳữĂỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉ%ỆqỀỉ6ýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉĂýIỉẾỏỆẽf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg-ỉÙẦỳỉJDỳỉuõỉĂýởĂỉuIỉỀÊỂẽỉÝôĂyỉýẰỏẽỉĩếneêỉúỹuýỉJFẽỉkeêỉJqĂỉỀồỳếỉúỹuýỉJFỉuẰỉyỗĂỉJDỳỉýôĂyỉýẰỏẽỉjếneềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg-ỉÙẦỳỉJDỳỉuõỉĂýởĂỉẠýẤĂyỉuIỉỀÊỂẽỉÝôĂyỉýẰỏẽỉjeêỉúỹuýỉJFẽỉneêỉJqĂỉỀồỳếỉúỹuýỉJFỉuẰỉyỗĂỉJDỳỉýôĂyỉýẰỏẽỉkeềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ÊIĐĂyỉýEẺỉuõuỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀýỆẨuỉùẦỳỉỀIEĂyỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỏMỉẠýẤĂyỉLõuỉùỹĂýỉùIEuỉyỳỏẮỉúỹuýỉẺýõỀỉẾỳĂýỉúẮỏĂýỉỀýỆỉỀÌỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉẢôỉýôĂyỉýẰỏỉýỏMỉúỹuýỉJFỉýẮớuỉẢẮốỳỉúỹuýỉJFỉỀýỷỉJỳữuỉLõuỉùỹĂýỉẾẦỉỀýỆựỉẺýồỳỉẠýỡỆỉỀÊÌỉỀýỊuỉýỳữĂỉỀýụẮỉÃÍuỉỀÒỉẢữỉeỉuỏẮỉĂýỡỀềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgÚẮỏĂýỉỀýỆỉuGỏỉÃBỳỉyỳỏẮỉúỹuýỉtõĂỉýôĂyỉýẰỏếỉuỆĂyỉuỡẺỉúỹuýỉJFỉẢôỉẾẦỉỀỳửĂỉtõĂỉýôĂyỉýẰỏếỉúỹuýỉJFỉuGỏỉýẨếỉuõỉĂýởĂỉùIEuỉýIÉĂyỉÃôỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀýỆỉýẨềf/ẺgfẺỉuẢỏẾẾdịẺỲĂỀụÊ6ỳỀẢụịgUõuýỉỀýÍuỉẠừỉẠýỏỳỉJôỉĂẨẺỉẾẦỉỀýỆựỉùộỉẠýỡỆỉỀÊÌf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgUõuỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀýỊuỉýỳữĂỉẠừỉẠýỏỳỉẾẦỉỀýỆựỉùộỉẠýỡỆỉỀÊÌỉỀýụẮỉỀýõĂyềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgÙẦỳỉJDỳỉyỳỏẮỉúỹuýỉtỹỉýGMỉýẮớuỉỀÊồỉẢốỳỉýôĂyỉỀýỷỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀýỊuỉýỳữĂỉtỄỉỀÊÌỉẾẦỉỀýỆựỉùộỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỏMỉuGỏỉyỳỏẮỉúỹuýỉtỹỉýGMỉýẮớuỉỀÊồỉẢốỳỉýôĂyỉJDỳỉẾẦỉỀýỆựỉẺýồỳỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỏMỉuGỏỉuõuỉyỳỏẮỉúỹuýỉtõĂỉýôĂyỉýẰỏếỉuỆĂyỉuỡẺỉúỹuýỉJFềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg5ẦỉỀýỆựỉĂẨẺỉỀýỏMỉuGỏỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉùIEuỉLõuỉùỹĂýỉtơĂyỉỀẪĂyỉẾẦỉỀýỆựỉuGỏỉuõuỉyỳỏẮỉúỹuýỉtõĂỉýôĂyỉýẰỏếỉuỆĂyỉuỡẺỉúỹuýỉJFỉẾỏỆỉẠýỳỉtỄỉỀÊÌỉJDỳỉỀẪĂyỉẾẦỉỀýỆựỉuõuỉyỳỏẮỉúỹuýỉtỹỉýGMỉýẮớuỉỀÊồỉẢốỳỉýôĂyỉuGỏỉýẨếỉuõỉĂýởĂỉểĂựỆỉuẰễềf/ẺgfẺỉuẢỏẾẾdịẺỲĂỀụÊ6ỳỀẢụịg6ÊõuýỉĂýỳữÃỉuGỏỉýẨếỉuõỉĂýởĂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýIẮĂyỉÃốỳỉùỳữĂỉỀỈf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg&yýỹỉùỹĂýỉẼỆMỉùỹĂýếỉýẨếỉuõỉĂýởĂỉuIỉỀÊỂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉuẰỉỀÊõuýỉĂýỳữÃỉẠừỉẠýỏỳỉJôỉĂẨẺỉỀýỆựỉỀỳừỆỉỀýFỉùớuỉtỳữỀếỉỀýỆựỉtồẮỉJữỉÃẤỳỉỀÊIĐĂyếỉỀýỆựỉỀôỳỉĂyỆMừĂỉJôỉuõuỉẠýẮồĂỉỀýỆỉẠýõuỉẺýồỳỉĂẨẺỉĂyởĂỉẾõuýỉĂýôỉĂIDuỉúẮỉuCỉẼỆỏĂỉỀýỆựỉẼỆồĂỉẢNỉỀýỆỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉẺýõẺỉẢỆqỀỉJửỉỀýỆựếỉẺýõẺỉẢỆqỀỉJửỉẼỆồĂỉẢNỉỀýỆựỉJôỉẺýõẺỉẢỆqỀỉẠýõuỉuẰỉẢỳừĂỉẼỆỏĂềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgÝẨếỉuõỉĂýởĂỉuẰỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉuẰỉỀÊõuýỉĂýỳữÃỉuỆĂyỉuỡẺỉùpMỉùGếỉuýỵĂýỉLõuỉỀýẤĂyỉỀỳĂỉÃộỉẾẦỉỀýỆựỉýẮớuỉẾẦỉùỹĂýỉúỏĂýỉuõỉĂýởĂỉểùẦỳỉJDỳỉuẤĂyỉúởĂỉặỳữỀỉ&ỏÃễêỉẾẦỉýẨỉuýỳựỆỉýẮớuỉỀýẤĂyỉỀỳĂỉùỹĂýỉúỏĂýỉúẮỉuCỉẼỆỏĂỉuẰỉỀýrÃỉẼỆMửĂỉĂIDuỉĂyẮôỳỉuỡẺỉểùẦỳỉJDỳỉuẤĂyỉúởĂỉĂIDuỉĂyẮôỳễỉJôỉuõuỉỀýẤĂyỉỀỳĂỉtỗỀỉtỆẨuỉùẦỳỉJDỳỉĂyIĐỳỉtõĂỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉẺýõẺỉẢỆqỀỉJửỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉuýẮỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgUỆĂyỉuỡẺỉuýỵĂýỉLõuếỉùpMỉùGếỉẠỹẺỉỀýĐỳỉỀýẤĂyỉỀỳĂếỉỀôỳỉẢỳữỆỉẢỳừĂỉẼỆỏĂỉùựĂỉJỳữuỉLõuỉùỹĂýỉĂyýÁỏỉJFỉỀýỆựỉẺýồỳỉĂẨẺỉuýẮỉuõuỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉỀýỆẨuỉùẦỳỉỀIEĂyỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMỉJôỉuýỹỆỉỀÊõuýỉĂýỳữÃỉỀýỊuỉýỳữĂỉĂyýÁỏỉJFỉỀýỆựỉỀýụẮỉẼỆMỉùỹĂýềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgÝẨếỉuõỉĂýởĂỉùộỉùIEuỉỀẪỉuýÍuỉẼỆồĂỉẢNỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉẠýỡỆỉỀÊÌếỉẠừỉẠýỏỳếỉĂẨẺỉỀýỏMỉẾẦỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyếỉẾẦỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉỀýụẮỉẼỆMỉùỹĂýỉỀốỳỉ&yýỹỉùỹĂýỉĂôMỉỀýỷỉẠýẤĂyỉẺýồỳỉẠýỏỳếỉĂẨẺỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyếỉỀýỆựỉỀýỆỉĂýqẺỉuõỉĂýởĂỉùẦỳỉJDỳỉuõuỉýẮốỀỉùẨĂyỉẠỳĂýỉúẮỏĂýỉỀÊừĂỉĂửĂỉỀồĂyỉỀýICĂyỉÃốỳỉùỳữĂỉỀỈỉùộỉẠýỡỆỉỀÊÌếỉĂẨẺỉỀýỆựỉỀýỏMềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg&yýỹỉùỹĂýỉĂôMỉuẰỉýỳữỆỉẢỊuỉỀýỳỉýôĂýỉỀÌỉj/ó/kĩknềf/ẺgfẺỉuẢỏẾẾdịẺ5ẮỆÊuụịg6ýụẮỉặY2f/Ẻg

Từ khóa:

#Thương mại điện tử #Quy định #Dịch vụ #Hàng hóa #tổ chức #hoạt động kinh doanh #Thuế giá trị gia tăng #thực hiện #Luật Thuế thu nhập cá nhân #Nộp thuế