{"id":11338,"date":"2025-07-24T12:52:17","date_gmt":"2025-07-24T12:52:17","guid":{"rendered":"https:\/\/cryptozen.asia\/vn\/an-do-tang-cuong-thuc-thi-thue-crypto-voi-tri-tue-nhan-tao-va-chia-se-du-lieu-quoc-te\/"},"modified":"2025-07-24T12:52:17","modified_gmt":"2025-07-24T12:52:17","slug":"an-do-tang-cuong-thuc-thi-thue-crypto-voi-tri-tue-nhan-tao-va-chia-se-du-lieu-quoc-te","status":"publish","type":"post","link":"https:\/\/cryptozen.asia\/vn\/an-do-tang-cuong-thuc-thi-thue-crypto-voi-tri-tue-nhan-tao-va-chia-se-du-lieu-quoc-te\/","title":{"rendered":"\u1ea4n \u0110\u1ed9 T\u0103ng C\u01b0\u1eddng Th\u1ef1c Thi Thu\u1ebf Crypto V\u1edbi Tr\u00ed Tu\u1ec7 Nh\u00e2n T\u1ea1o v\u00e0 Chia S\u1ebb D\u1eef Li\u1ec7u Qu\u1ed1c T\u1ebf"},"content":{"rendered":"<h2>Tri\u1ec3n Khai Tr\u00ed Tu\u1ec7 Nh\u00e2n T\u1ea1o Trong Ch\u1ed1ng Tr\u1ed1n Thu\u1ebf Ti\u1ec1n \u0110i\u1ec7n T\u1eed<\/h2>\n<p>C\u01a1 quan thu\u1ebf c\u1ee7a \u1ea4n \u0110\u1ed9 \u0111ang tri\u1ec3n khai <strong>tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn chia s\u1ebb d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf nh\u1eb1m <strong>truy qu\u00e9t h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong> li\u00ean quan \u0111\u1ebfn ti\u1ec1n \u0111i\u1ec7n t\u1eed. C\u00e1c quan ch\u1ee9c c\u1ea3nh b\u00e1o r\u1eb1ng c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 kh\u00f4ng c\u00f2n c\u00f3 th\u1ec3 <em>\u1ea9n m\u00ecnh trong b\u00f3ng t\u1ed1i<\/em> c\u1ee7a t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u. H\u1ed9i \u0111\u1ed3ng Thu\u1ebf Tr\u1ef1c ti\u1ebfp Trung \u01b0\u01a1ng (CBDT) \u0111ang c\u1ee7ng c\u1ed1 vi\u1ec7c truy t\u00ecm nh\u1eefng ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua <strong>ph\u00e2n t\u00edch d\u1eef li\u1ec7u n\u00e2ng cao<\/strong> v\u00e0 <strong>trao \u0111\u1ed5i th\u00f4ng tin xuy\u00ean bi\u00ean gi\u1edbi<\/strong>. Ch\u1ee7 t\u1ecbch Ravi Agrawal \u0111\u00e3 ti\u1ebft l\u1ed9 th\u00f4ng tin n\u00e0y trong m\u1ed9t cu\u1ed9c ph\u1ecfng v\u1ea5n v\u1edbi Economic Times.<\/p>\n<h2>Khung B\u00e1o C\u00e1o T\u00e0i S\u1ea3n Crypto (CARF)<\/h2>\n<p>B\u1ed9 n\u00e0y hi\u1ec7n c\u00f3 quy\u1ec1n truy c\u1eadp v\u00e0o h\u01a1n <strong>6,5 t\u1ef7 giao d\u1ecbch k\u1ef9 thu\u1eadt s\u1ed1<\/strong> trong n\u01b0\u1edbc v\u00e0 \u0111ang t\u00edch c\u1ef1c tham gia v\u00e0o <strong>Khung B\u00e1o c\u00e1o T\u00e0i s\u1ea3n Crypto (CARF)<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chia s\u1ebb t\u1ef1 \u0111\u1ed9ng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn thu\u1ebf v\u1ec1 t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c qu\u1ed1c gia. Theo Agrawal, CARF l\u00e0 m\u1ed9t ti\u00eau chu\u1ea9n to\u00e0n c\u1ea7u c\u1ee7a <strong>T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD)<\/strong>, y\u00eau c\u1ea7u c\u00e1c n\u1ec1n t\u1ea3ng ti\u1ec1n \u0111i\u1ec7n t\u1eed thu th\u1eadp v\u00e0 chia s\u1ebb d\u1eef li\u1ec7u giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi d\u00f9ng v\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf, cho ph\u00e9p <strong>trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng xuy\u00ean bi\u00ean gi\u1edbi<\/strong> nh\u1eb1m ch\u1ed1ng l\u1ea1i h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/p>\n<blockquote>\n<p>&#8220;M\u1ee5c ti\u00eau l\u00e0 \u0111\u01b0a c\u00e1c giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0o c\u00e1c th\u1ecfa thu\u1eadn thu\u1ebf qu\u1ed1c t\u1ebf \u0111\u1ec3 c\u00f3 s\u1ef1 \u0111\u1ed3ng b\u1ed9 gi\u1eefa c\u00e1c qu\u1ed1c gia,&#8221; Saravanan Pandian, CEO v\u00e0 ng\u01b0\u1eddi s\u00e1ng l\u1eadp KoinBX, cho bi\u1ebft v\u1edbi Decrypt.<\/p>\n<\/blockquote>\n<p>\u00d4ng c\u0169ng nh\u1ea5n m\u1ea1nh r\u1eb1ng c\u00f3 th\u1ec3 c\u00f2n qu\u00e1 s\u1edbm \u0111\u1ec3 b\u00ecnh lu\u1eadn v\u1ec1 c\u00e1ch \u0111\u1ed9ng th\u00e1i n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c s\u00e0n giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed, v\u00e0 cho bi\u1ebft s\u00e0n giao d\u1ecbch s\u1ebd <em>&#8220;ch\u1edd xem c\u00e1c bi\u1ec7n ph\u00e1p m\u00e0 ch\u00ednh ph\u1ee7 \u0111\u01b0a ra.&#8221;<\/em><\/p>\n<h2>\u0110\u1ed1i Chi\u1ebfu D\u1eef Li\u1ec7u Thu\u1ebf<\/h2>\n<p>B\u1ed9 Thu\u1ebf Thu nh\u1eadp c\u1ee7a \u1ea4n \u0110\u1ed9 \u0111ang s\u1eed d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 <strong>\u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n (TDS)<\/strong> m\u00e0 c\u00e1c s\u00e0n giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed n\u1ed9p v\u1edbi c\u00e1c t\u1edd khai thu\u1ebf thu nh\u1eadp (ITRs) c\u1ee7a c\u00e1 nh\u00e2n. B\u1ed9 s\u1ebd ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o khi c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t qu\u00e1 <strong>1.200 USD (\u20b91 lakh)<\/strong>. Agrawal l\u01b0u \u00fd r\u1eb1ng quy\u1ec1n truy c\u1eadp k\u1ef9 thu\u1eadt s\u1ed1 <em>&#8220;ch\u1ec9 \u00e1p d\u1ee5ng nghi\u00eam ng\u1eb7t trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm v\u00e0 kh\u1ea3o s\u00e1t&#8221;<\/em> v\u00e0 kh\u00f4ng nh\u1eb1m vi ph\u1ea1m <strong>&#8220;quy\u1ec1n ri\u00eang t\u01b0 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.&#8221;<\/strong><\/p>\n<blockquote>\n<p>&#8220;Vi\u1ec7c ki\u1ec3m tra ch\u1ee9ng c\u1ee9 k\u1ef9 thu\u1eadt s\u1ed1 l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong m\u1ed9t cu\u1ed9c \u0111i\u1ec1u tra,&#8221; \u00f4ng n\u00f3i, khi c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh chuy\u1ec3n sang tr\u1ef1c tuy\u1ebfn th\u00f4ng qua ng\u00e2n h\u00e0ng k\u1ef9 thu\u1eadt s\u1ed1, ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u01b0u tr\u1eef \u0111\u00e1m m\u00e2y.<\/p>\n<\/blockquote>\n<p>&#8220;\u1ea4n \u0110\u1ed9 \u0111ang chu\u1ea9n b\u1ecb cho m\u1ed9t t\u01b0\u01a1ng lai m\u00e0 kh\u1ea3 n\u0103ng nh\u00ecn th\u1ea5y v\u00ed v\u00e0 trao \u0111\u1ed5i d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng tr\u1edf th\u00e0nh \u0111i\u1ec1u b\u00ecnh th\u01b0\u1eddng trong m\u1ed9t ng\u00e0nh c\u00f4ng nghi\u1ec7p l\u00e2u nay b\u1ecb \u00e1m \u1ea3nh b\u1edfi s\u1ef1 \u1ea9n danh,&#8221; CA Sonu Jain, gi\u00e1m \u0111\u1ed1c r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 t\u1ea1i 9Point Capital, cho bi\u1ebft v\u1edbi Decrypt.<\/p>\n<p>\u00d4ng c\u0169ng l\u00e0m r\u00f5 r\u1eb1ng <strong>&#8220;quy\u1ec1n truy c\u1eadp v\u00e0o v\u00ed ho\u1eb7c t\u00e0i kho\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&#8221;<\/strong> ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm ho\u1eb7c kh\u1ea3o s\u00e1t nh\u01b0 m\u1ed9t cu\u1ed9c \u0111\u1ed9t k\u00edch thu\u1ebf thu nh\u1eadp, nh\u1eb1m <strong>&#8220;\u0111\u1eb7t ra s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa vi\u1ec7c th\u1ef1c thi v\u00e0 quy\u1ec1n ri\u00eang t\u01b0 c\u1ee7a ng\u01b0\u1eddi d\u00f9ng.&#8221;<\/strong><\/p>\n<h2>C\u1ea3i C\u00e1ch Ch\u1ebf \u0110\u1ed9 Thu\u1ebf Ti\u1ec1n \u0110i\u1ec7n T\u1eed<\/h2>\n<p>Cu\u1ed9c truy qu\u00e9t n\u00e0y di\u1ec5n ra sau khi \u1ea4n \u0110\u1ed9 c\u1ea3i c\u00e1ch ch\u1ebf \u0111\u1ed9 thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0o n\u0103m 2022, \u00e1p d\u1ee5ng <strong>thu\u1ebf c\u1ed1 \u0111\u1ecbnh 30%<\/strong> tr\u00ean t\u1ea5t c\u1ea3 l\u1ee3i nhu\u1eadn t\u1eeb ti\u1ec1n \u0111i\u1ec7n t\u1eed, v\u00e0 <strong>1% TDS<\/strong> tr\u00ean c\u00e1c giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng quy \u0111\u1ecbnh. Ch\u00ednh ph\u1ee7 \u1ea4n \u0110\u1ed9 \u0111\u00e3 thu \u0111\u01b0\u1ee3c <strong>818 tri\u1ec7u USD (\u20b9700 crore)<\/strong> t\u1eeb thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb khi \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf n\u00e0y trong n\u0103m 2022-23, v\u1edbi <strong>323 tri\u1ec7u USD (\u20b9269.09 crore)<\/strong> thu \u0111\u01b0\u1ee3c trong n\u0103m \u0111\u1ea7u ti\u00ean v\u00e0 <strong>525 tri\u1ec7u USD (\u20b9437.43 crore)<\/strong> trong n\u0103m 2023-24.<\/p>\n<p>B\u1ed9 n\u00e0y <strong>&#8220;s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u0111\u1ec3 truy t\u00ecm v\u00e0 ph\u00e1t hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf&#8221;<\/strong> t\u1eeb c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn <strong>T\u00e0i s\u1ea3n K\u1ef9 thu\u1eadt s\u1ed1 \u1ea2o (VDA)<\/strong>, B\u1ed9 tr\u01b0\u1edfng T\u00e0i ch\u00ednh Pankaj Chaudhary cho bi\u1ebft trong m\u1ed9t ph\u1ea3n h\u1ed3i b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u00e1c nh\u00e0 l\u1eadp ph\u00e1p t\u1ea1i Lok Sabha v\u00e0o th\u1ee9 Hai. Tuy nhi\u00ean, \u00f4ng c\u0169ng x\u00e1c nh\u1eadn r\u1eb1ng <strong>&#8220;vi\u1ec7c \u0111\u1ed1i chi\u1ebfu theo th\u1eddi gian th\u1ef1c c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn T\u00e0i s\u1ea3n K\u1ef9 thu\u1eadt s\u1ed1 \u1ea2o (VDA), \u0111\u01b0\u1ee3c n\u1ed9p trong c\u00e1c ITR, v\u1edbi th\u00f4ng tin do c\u00e1c VASP n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.&#8221;<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tri\u1ec3n Khai Tr\u00ed Tu\u1ec7 Nh\u00e2n T\u1ea1o Trong Ch\u1ed1ng Tr\u1ed1n Thu\u1ebf Ti\u1ec1n \u0110i\u1ec7n T\u1eed C\u01a1 quan thu\u1ebf c\u1ee7a \u1ea4n \u0110\u1ed9 \u0111ang tri\u1ec3n khai tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn chia s\u1ebb d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf nh\u1eb1m truy qu\u00e9t h\u00e0nh vi tr\u1ed1n thu\u1ebf li\u00ean quan \u0111\u1ebfn ti\u1ec1n \u0111i&#8230;<\/p>\n","protected":false},"author":3,"featured_media":11337,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,48],"tags":[4225,9414,4676,4217,9413,6353],"class_list":["post-11338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bitcoin","category-legal","tag-bitcoin","tag-carf","tag-india","tag-legal","tag-oecd","tag-vasps"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u1ea4n \u0110\u1ed9 T\u0103ng C\u01b0\u1eddng Th\u1ef1c Thi Thu\u1ebf Crypto V\u1edbi Tr\u00ed Tu\u1ec7 Nh\u00e2n T\u1ea1o v\u00e0 Chia S\u1ebb D\u1eef Li\u1ec7u Qu\u1ed1c T\u1ebf - CryptoZen<\/title>\n<meta name=\"description\" content=\"\u1ea4n \u0110\u1ed9 \u0111ang t\u0103ng c\u01b0\u1eddng th\u1ef1c thi thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1ch s\u1eed 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