{"id":10999,"date":"2026-08-16T01:47:33","date_gmt":"2026-08-15T18:47:33","guid":{"rendered":"https:\/\/useful.vn\/?p=10999"},"modified":"2026-08-16T01:47:33","modified_gmt":"2026-08-15T18:47:33","slug":"nguoi-kiem-tien-tu-affiliate-se-khai-nop-thue-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/useful.vn\/?p=10999","title":{"rendered":"Ng\u01b0\u1eddi ki\u1ebfm ti\u1ec1n t\u1eeb Affiliate s\u1ebd khai, n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"
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\nNg\u01b0\u1eddi ki\u1ebfm ti\u1ec1n t\u1eeb Affiliate s\u1ebd khai, n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? <\/h1>\n

C\u00e1 nh\u00e2n l\u00e0m ti\u1ebfp th\u1ecb li\u00ean k\u1ebft (Affiliate) c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf thu nh\u1eadp 2% tr\u00ean doanh thu ho\u1eb7c \u00e1p bi\u1ec3u l\u0169y ti\u1ebfn l\u00ean t\u1edbi 35%, t\u00f9y ngu\u1ed3n thu t\u1eeb kinh doanh hay ti\u1ec1n c\u00f4ng.<\/p>\n

“T\u00f4i ch\u1ec9 g\u1eafn link gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, m\u1ed7i th\u00e1ng nh\u1eadn v\u00e0i ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng hoa h\u1ed3ng t\u1eeb n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, v\u1eady c\u00f3 ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf kh\u00f4ng?”. \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m Affiliate trong b\u1ed1i c\u1ea3nh thu nh\u1eadp t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 nh\u01b0 Facebook, YouTube, TikTok, Shopee… ng\u00e0y c\u00e0ng t\u0103ng.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb Affiliate ph\u1ea3i k\u00ea khai kho\u1ea3n hoa h\u1ed3ng n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

C\u00e1 nh\u00e2n c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf 7%, trong \u0111\u00f3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2% v\u00e0 5% VAT, do \u0111\u00e2y l\u00e0 kho\u1ea3n thu kinh doanh d\u1ecbch v\u1ee5.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf, kho\u1ea3n hoa h\u1ed3ng t\u1eeb Affiliate \u0111\u01b0\u1ee3c coi l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Khi \u0111\u00f3, kho\u1ea3n thu n\u00e0y s\u1ebd ch\u1ecbu bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, t\u1ed1i \u0111a 35%.<\/p>\n

Nhi\u1ec1u ng\u01b0\u1eddi m\u1eb7c \u0111\u1ecbnh hoa h\u1ed3ng Affiliate l\u00e0 thu nh\u1eadp kinh doanh ho\u1eb7c ti\u1ec1n c\u00f4ng. Tuy nhi\u00ean, \u0111\u1ea1i di\u1ec7n C\u1ee5c Thu\u1ebf l\u01b0u \u00fd c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng ph\u00e2n lo\u1ea1i theo t\u00ean g\u1ecdi c\u00f4ng vi\u1ec7c (Affiliate, KOL, KOC, streamer…) m\u00e0 c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch, c\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c v\u00e0 t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb Lan Anh, Tr\u01b0\u1edfng ban Ph\u00e1p ch\u1ebf C\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh), l\u01b0u \u00fd c\u00e1 nh\u00e2n t\u1ef1 t\u1ed5 ch\u1ee9c, \u0111\u0103ng k\u00fd kinh doanh, ch\u1ee7 \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ng\u01b0\u1ee3c l\u1ea1i, tr\u01b0\u1eddng h\u1ee3p l\u00e0m vi\u1ec7c qua t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng s\u1ebd t\u00ednh l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

Theo b\u00e0, vi\u1ec7c b\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed hay m\u1ea1ng x\u00e3 h\u1ed9i kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu t\u1eeb c\u00e1c k\u00eanh, ph\u00e2n lo\u1ea1i \u0111\u00fang nh\u00f3m ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 \u00e1p thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m Affiliate, ho\u1eb7c KOL, KOC, freelancer ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean c\u1ea7n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf. H\u1ecd c\u0169ng c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n

C\u0169ng theo C\u1ee5c Thu\u1ebf, c\u00e1c b\u00ean kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi thanh to\u00e1n cho ng\u01b0\u1eddi l\u00e0m Affiliate ch\u1ec9 l\u00e0 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n, kh\u00f4ng ph\u1ea3i ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng. Khi quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

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Giao d\u1ecbch ti\u1ec1n m\u1eb7t t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng. \u1ea2nh: Giang Huy<\/em><\/p>\n<\/figcaption><\/figure>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n v\u1eeba b\u00e1n h\u00e0ng online, v\u1eeba nh\u1eadn hoa h\u1ed3ng t\u1eeb ti\u1ebfp th\u1ecb li\u00ean k\u1ebft s\u1ebd ph\u00e1t sinh 2 lo\u1ea1i doanh thu t\u00ednh thu\u1ebf.<\/strong><\/span> Trong \u0111\u00f3, kho\u1ea3n thu b\u00e1n h\u00e0ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 0,5%, c\u00f2n doanh thu hoa h\u1ed3ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng Affiliate l\u00e0 2%.<\/p>\n

Theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf 1 t\u1ef7 \u0111\u1ed3ng, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p to\u00e0n b\u1ed9 doanh thu v\u00e0 c\u00f3 quy\u1ec1n ch\u1ecdn kho\u1ea3n thu \u0111\u01b0a v\u00e0o ng\u01b0\u1ee1ng n\u00e0y.<\/p>\n

B\u00e0 C\u00fac cho r\u1eb1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean \u01b0u ti\u00ean \u0111\u01b0a ph\u1ea7n doanh thu hoa h\u1ed3ng t\u1eeb Affiliate (ch\u1ecbu thu\u1ebf su\u1ea5t 2%) v\u00e0o ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u1ec3 t\u1ed1i \u01b0u. Ph\u1ea7n c\u00f2n thi\u1ebfu m\u1edbi c\u1ed9ng ti\u1ebfp doanh thu b\u00e1n h\u00e0ng (thu\u1ebf su\u1ea5t 0,5%).<\/p>\n

V\u1edbi ph\u1ea7n doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng. Khi \u0111\u00f3, thu\u1ebf su\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p ri\u00eang theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/p>\n

V\u00ed d\u1ee5, h\u1ed9 kinh doanh c\u00f3 doanh thu b\u00e1n h\u00e0ng 700 tri\u1ec7u \u0111\u1ed3ng v\u00e0 500 tri\u1ec7u ti\u1ec1n hoa h\u1ed3ng Affiliate trong n\u0103m. T\u1ed5ng doanh thu c\u1ee7a h\u1ed9 n\u00e0y l\u00e0 1,2 t\u1ef7 \u0111\u1ed3ng, t\u1ee9c v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf 200 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u01b0u ti\u00ean \u0111\u01b0a 500 tri\u1ec7u \u0111\u1ed3ng doanh thu Affiliate v\u00e0 500 tri\u1ec7u b\u00e1n h\u00e0ng v\u00e0o ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf 1 t\u1ef7 \u0111\u1ed3ng. Ph\u1ea7n 200 tri\u1ec7u \u0111\u1ed3ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng c\u00f2n l\u1ea1i l\u00e0 doanh thu b\u00e1n h\u00e0ng, ch\u1ec9 ch\u1ecbu thu\u1ebf su\u1ea5t 0,5%, thay v\u00ec 2% n\u1ebfu \u0111\u1ec3 ph\u1ea7n d\u01b0 t\u1eeb doanh thu Affiliate.<\/p>\n

Ph\u01b0\u01a1ng Dung<\/strong><\/p>\n<\/article>\n

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https:\/\/vnexpress.net\/nguoi-kiem-tien-tu-affiliate-se-khai-nop-thue-nhu-the-nao-5099874.html<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u01b0\u1eddi ki\u1ebfm ti\u1ec1n t\u1eeb Affiliate s\u1ebd khai, n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? C\u00e1 nh\u00e2n l\u00e0m ti\u1ebfp th\u1ecb li\u00ean k\u1ebft (Affiliate) c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf thu nh\u1eadp 2% tr\u00ean doanh thu ho\u1eb7c \u00e1p bi\u1ec3u l\u0169y ti\u1ebfn l\u00ean t\u1edbi 35%, t\u00f9y ngu\u1ed3n thu t\u1eeb kinh doanh hay ti\u1ec1n c\u00f4ng. “T\u00f4i ch\u1ec9 g\u1eafn link gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m,<\/p>\n","protected":false},"author":1,"featured_media":11000,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-10999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thi-truong"],"_links":{"self":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/10999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10999"}],"version-history":[{"count":0,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/10999\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/media\/11000"}],"wp:attachment":[{"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}