{"id":11482,"date":"2025-07-08T10:41:54","date_gmt":"2025-07-08T03:41:54","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11482"},"modified":"2025-07-08T10:41:54","modified_gmt":"2025-07-08T03:41:54","slug":"noi-dung-moi-cua-nghi-dinh-117-2025-ve-hoat-dong-kinh-doanh-tren-san-thuong-mai-dien-tu","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/noi-dung-moi-cua-nghi-dinh-117-2025-ve-hoat-dong-kinh-doanh-tren-san-thuong-mai-dien-tu\/","title":{"rendered":"N\u1ed8I DUNG M\u1edaI C\u1ee6A NGH\u1eca \u0110\u1ecaNH 117\/2025 V\u1ec0 HO\u1ea0T \u0110\u1ed8NG KINH DOANH TR\u00caN S\u00c0N TH\u01af\u01a0NG M\u1ea0I \u0110I\u1ec6N T\u1eec"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"956\" height=\"592\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-6.png\" alt=\"\" class=\"wp-image-11483\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-6.png 956w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-6-300x186.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-6-768x476.png 768w\" sizes=\"(max-width: 956px) 100vw, 956px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 13\/06\/2025, C\u1ee5c Thu\u1ebf ban h\u00e0nh <a>C\u00f4ng v\u0103n 1735\/CT-CS <\/a>gi\u1edbi thi\u1ec7u n\u1ed9i dung m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Theo \u0111\u00f3, c\u0103n c\u1ee9 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo C\u00f4ng v\u0103n 1735\/CT-CS, nh\u1eefng n\u1ed9i dung m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n bao g\u1ed3m:<\/p>\n\n\n\n<p>(i) <strong>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><\/p>\n\n\n\n<ul>\n<li>Ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00e1ch th\u1ee9c c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kinh doanh tr\u00ean n\u1ec1n t\u0103ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n; v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1.<\/li>\n\n\n\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: (i) T\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay; (ii) H\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1; (iii) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n\n\n\n<p>(ii) <strong>Ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m, c\u00e1ch th\u1ee9c kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay:<\/strong><\/p>\n\n\n\n<ul>\n<li>V\u1ec1 kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay: T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng TM\u0110T th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN thay cho h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng TM\u0110T.<\/li>\n\n\n\n<li>V\u1ec1 thu\u1ebf GTGT: Kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh doanh thu \u1edf trong n\u01b0\u1edbc c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>V\u1ec1 thu\u1ebf TNCN: Kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay h\u1ed9, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh doanh thu trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh doanh thu trong n\u01b0\u1edbc c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Hqw032zzJ4gwtvxytaYiqO6WcmeqfyWB\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>C\u00f4ng v\u0103n s\u1ed1 1735\/CT-CS <\/em><\/strong><\/a><strong><em>&nbsp;<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 13\/06\/2025, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 1735\/CT-CS gi\u1edbi thi\u1ec7u n\u1ed9i dung m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Theo \u0111\u00f3, c\u0103n c\u1ee9 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo C\u00f4ng v\u0103n 1735\/CT-CS, nh\u1eefng n\u1ed9i dung m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11483,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11482"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11482"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11482\/revisions"}],"predecessor-version":[{"id":11484,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11482\/revisions\/11484"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11483"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}