{"id":16562,"date":"2026-01-02T19:24:09","date_gmt":"2026-01-02T19:24:09","guid":{"rendered":"https:\/\/cryptozen.asia\/vn\/cac-nen-tang-crypto-doi-mat-voi-viec-thu-thap-du-lieu-vao-nam-2026-khi-48-quoc-gia-chuan-bi-chia-se-thue-theo-carf-vao-nam-2027\/"},"modified":"2026-01-02T19:24:09","modified_gmt":"2026-01-02T19:24:09","slug":"cac-nen-tang-crypto-doi-mat-voi-viec-thu-thap-du-lieu-vao-nam-2026-khi-48-quoc-gia-chuan-bi-chia-se-thue-theo-carf-vao-nam-2027","status":"publish","type":"post","link":"https:\/\/cryptozen.asia\/vn\/cac-nen-tang-crypto-doi-mat-voi-viec-thu-thap-du-lieu-vao-nam-2026-khi-48-quoc-gia-chuan-bi-chia-se-thue-theo-carf-vao-nam-2027\/","title":{"rendered":"C\u00e1c n\u1ec1n t\u1ea3ng Crypto \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u v\u00e0o n\u0103m 2026 khi 48 qu\u1ed1c gia chu\u1ea9n b\u1ecb chia s\u1ebb thu\u1ebf theo CARF v\u00e0o n\u0103m 2027"},"content":{"rendered":"

Chu\u1ea9n B\u1ecb Cho Khung B\u00e1o C\u00e1o T\u00e0i S\u1ea3n Crypto (CARF)<\/h2>\n

C\u00e1c n\u1ec1n t\u1ea3ng Crypto<\/strong> t\u1ea1i 48 khu v\u1ef1c ph\u00e1p l\u00fd<\/strong> \u0111ang chu\u1ea9n b\u1ecb cho vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u thu\u1ebf ng\u01b0\u1eddi d\u00f9ng m\u1edf r\u1ed9ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i theo Khung B\u00e1o c\u00e1o T\u00e0i s\u1ea3n Crypto (CARF)<\/strong> d\u1ef1 ki\u1ebfn v\u00e0o n\u0103m 2027<\/strong>. \u0110\u00e2y l\u00e0 th\u00f4ng tin \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong m\u1ed9t b\u1ea3n c\u1eadp nh\u1eadt c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD)<\/strong>. \u0110\u1ed9ng th\u00e1i n\u00e0y \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc \u0111i ph\u1ed1i h\u1ee3p \u0111\u1ea7u ti\u00ean h\u01b0\u1edbng t\u1edbi vi\u1ec7c chia s\u1ebb th\u00f4ng tin thu\u1ebf li\u00ean quan \u0111\u1ebfn crypto m\u1ed9t c\u00e1ch t\u1ef1 \u0111\u1ed9ng v\u00e0 to\u00e0n c\u1ea7u.<\/p>\n

Th\u1eddi Gian Bi\u1ec3u v\u00e0 Quy \u0110\u1ecbnh<\/h2>\n

T\u00e0i li\u1ec7u c\u1ee7a OECD x\u00e1c nh\u1eadn r\u1eb1ng c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd mu\u1ed1n tham gia v\u00e0o vi\u1ec7c trao \u0111\u1ed5i v\u00e0o n\u0103m 2027 c\u1ea7n ph\u1ea3i c\u00f3 c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u1ec7 th\u1ed1ng n\u1ed9i \u0111\u1ecba s\u1eb5n s\u00e0ng tr\u01b0\u1edbc \u0111\u00f3. Do \u0111\u00f3, nhi\u1ec1u c\u01a1 quan d\u1ef1 ki\u1ebfn s\u1ebd b\u1eaft \u0111\u1ea7u thu th\u1eadp d\u1eef li\u1ec7u t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026<\/strong>, nh\u1eb1m cung c\u1ea5p cho c\u00e1c c\u01a1 quan thu\u1ebf m\u1ed9t n\u0103m \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u00f3 th\u1ec3 b\u00e1o c\u00e1o tr\u01b0\u1edbc khi c\u00e1c giao d\u1ecbch \u0111\u1ea7u ti\u00ean di\u1ec5n ra.<\/p>\n

\n

C\u1eadp nh\u1eadt c\u1ee7a OECD cho th\u1ea5y hi\u1ec7n c\u00f3 75 khu v\u1ef1c ph\u00e1p l\u00fd<\/strong> \u0111\u00e3 cam k\u1ebft ch\u00ednh tr\u1ecb v\u1edbi CARF. Tuy nhi\u00ean, ch\u1ec9 c\u00f3 48 khu v\u1ef1c<\/strong> d\u1ef1 \u0111\u1ecbnh tham gia v\u00e0o l\u00e0n s\u00f3ng trao \u0111\u1ed5i \u0111\u1ea7u ti\u00ean v\u00e0o n\u0103m 2027, trong khi nh\u1eefng khu v\u1ef1c kh\u00e1c nh\u1eafm \u0111\u1ebfn n\u0103m 2028.<\/p>\n<\/blockquote>\n

S\u1ef1 ph\u00e2n chia n\u00e0y t\u1ea1o ra m\u1ed9t th\u1eddi gian bi\u1ec3u r\u00f5 r\u00e0ng cho c\u00e1c n\u1ec1n t\u1ea3ng ho\u1ea1t \u0111\u1ed9ng xuy\u00ean bi\u00ean gi\u1edbi. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng th\u1eddi h\u1ea1n n\u0103m 2027, c\u00e1c khu v\u1ef1c tham gia ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn trao \u0111\u1ed5i tr\u01b0\u1edbc. T\u00e0i li\u1ec7u nh\u1ea5n m\u1ea1nh r\u1eb1ng m\u1ed9t c\u01a1 s\u1edf ph\u00e1p l\u00fd qu\u1ed1c t\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u01b0\u1edbc th\u00e1ng 9 n\u0103m 2027<\/strong> cho c\u00e1c khu v\u1ef1c s\u1ebd trao \u0111\u1ed5i d\u1eef li\u1ec7u trong n\u0103m \u0111\u00f3.<\/p>\n

Th\u1ecfa Thu\u1eadn v\u00e0 Ngh\u0129a V\u1ee5 B\u00e1o C\u00e1o<\/h2>\n

Song song v\u1edbi \u0111\u00f3, OECD x\u00e1c nh\u1eadn r\u1eb1ng 53 khu v\u1ef1c ph\u00e1p l\u00fd<\/strong> \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn C\u01a1 quan C\u00f3 th\u1ea9m quy\u1ec1n \u0110a ph\u01b0\u01a1ng CARF<\/strong>, cho ph\u00e9p c\u00e1c c\u01a1 quan thu\u1ebf trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111\u00e3 b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch an to\u00e0n. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ph\u00e1p l\u00fd \u0111ang ti\u1ebfn tri\u1ec3n tr\u01b0\u1edbc khi th\u1ef1c thi ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Theo CARF, ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o thu\u1ed9c v\u1ec1 c\u00e1c Nh\u00e0 cung c\u1ea5p D\u1ecbch v\u1ee5 T\u00e0i s\u1ea3n Crypto<\/strong>, bao g\u1ed3m c\u00e1c s\u00e0n giao d\u1ecbch, m\u00f4i gi\u1edbi v\u00e0 m\u1ed9t s\u1ed1 nh\u00e0 \u0111i\u1ec1u h\u00e0nh v\u00ed nh\u1ea5t \u0111\u1ecbnh. C\u00e1c th\u1ef1c th\u1ec3 n\u00e0y ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi d\u00f9ng v\u00e0 x\u00e1c \u0111\u1ecbnh n\u01a1i c\u01b0 tr\u00fa thu\u1ebf b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng t\u1ef1 ch\u1ee9ng nh\u1eadn v\u00e0 ki\u1ec3m tra x\u00e1c minh. Khung n\u00e0y y\u00eau c\u1ea7u c\u00e1c n\u1ec1n t\u1ea3ng thu th\u1eadp th\u00f4ng tin danh t\u00ednh ti\u00eau chu\u1ea9n li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf, bao g\u1ed3m t\u00ean<\/strong>, \u0111\u1ecba ch\u1ec9<\/strong>, khu v\u1ef1c c\u01b0 tr\u00fa<\/strong> v\u00e0 s\u1ed1 nh\u1eadn d\u1ea1ng thu\u1ebf<\/strong>, n\u1ebfu c\u00f3.<\/p>\n

B\u00e1o C\u00e1o Theo Giao D\u1ecbch<\/h2>\n

M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ed3ng b\u1ed9 h\u00f3a b\u00e1o c\u00e1o crypto v\u1edbi c\u00e1c quy t\u1eafc minh b\u1ea1ch thu\u1ebf to\u00e0n c\u1ea7u hi\u1ec7n c\u00f3. CARF c\u0169ng gi\u1edbi thi\u1ec7u b\u00e1o c\u00e1o theo t\u1eebng giao d\u1ecbch. C\u00e1c n\u1ec1n t\u1ea3ng ph\u1ea3i b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch, trao \u0111\u1ed5i v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n thanh to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n crypto. T\u00e0i li\u1ec7u l\u01b0u \u00fd r\u1eb1ng c\u00e1c giao d\u1ecbch thanh to\u00e1n b\u00e1n l\u1ebb v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng 50.000 USD<\/strong> s\u1ebd thu\u1ed9c v\u1ec1 c\u00e1c quy t\u1eafc b\u00e1o c\u00e1o c\u1ee5 th\u1ec3, v\u1edbi vi\u1ec7c t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh.<\/p>\n

Th\u1eddi \u0110i\u1ec3m Kh\u1edfi \u0110\u1ea7u v\u00e0 T\u00e1c \u0110\u1ed9ng<\/h2>\n

M\u1eb7c d\u00f9 c\u00e1c giao d\u1ecbch s\u1ebd b\u1eaft \u0111\u1ea7u v\u00e0o n\u0103m 2027, nh\u01b0ng n\u0103m 2026<\/strong> s\u1ebd tr\u1edf th\u00e0nh th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u th\u1ef1c t\u1ebf cho nhi\u1ec1u ng\u01b0\u1eddi d\u00f9ng. T\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng tu\u00e2n th\u1ee7 \u1edf c\u00e1c khu v\u1ef1c \u0111\u1ea7u ti\u00ean c\u00f3 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u1ec3 b\u00e1o c\u00e1o trong t\u01b0\u01a1ng lai. \u0110\u1ed1i v\u1edbi c\u00e1c n\u1ec1n t\u1ea3ng, th\u1eddi gian bi\u1ec3u n\u00e0y n\u00e9n c\u00f4ng vi\u1ec7c tu\u00e2n th\u1ee7 v\u00e0o n\u0103m t\u1edbi. C\u00e1c h\u1ec7 th\u1ed1ng cho vi\u1ec7c ti\u1ebfp nh\u1eadn, l\u01b0u tr\u1eef d\u1eef li\u1ec7u v\u00e0 b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 h\u00f3a gi\u1eefa nhi\u1ec1u khu v\u1ef1c ph\u00e1p l\u00fd, v\u1edbi kh\u00f4ng gian h\u1ea1n ch\u1ebf cho s\u1ef1 ch\u1eadm tr\u1ec5.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf, CARF nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ea5p \u0111\u1ea7y c\u00e1c kho\u1ea3ng tr\u1ed1ng v\u1ec1 kh\u1ea3 n\u0103ng nh\u00ecn th\u1ea5y l\u00e2u d\u00e0i trong c\u00e1c th\u1ecb tr\u01b0\u1eddng crypto. OECD \u0111\u1ecbnh h\u00ecnh khung n\u00e0y nh\u01b0 m\u1ed9t ph\u1ea3n \u1ee9ng \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng crypto xuy\u00ean bi\u00ean gi\u1edbi, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u ti\u00eau chu\u1ea9n thay v\u00ec c\u00e1c quy t\u1eafc theo t\u1eebng qu\u1ed1c gia.<\/p>\n","protected":false},"excerpt":{"rendered":"

Chu\u1ea9n B\u1ecb Cho Khung B\u00e1o C\u00e1o T\u00e0i S\u1ea3n Crypto (CARF) C\u00e1c n\u1ec1n t\u1ea3ng Crypto t\u1ea1i 48 khu v\u1ef1c ph\u00e1p l\u00fd \u0111ang chu\u1ea9n b\u1ecb cho vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u thu\u1ebf ng\u01b0\u1eddi d\u00f9ng m\u1edf r\u1ed9ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i theo Khung B\u00e1o c\u00e1o T\u00e0i s\u1ea3n Crypto (CARF…<\/p>\n","protected":false},"author":3,"featured_media":16561,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[9414,10317,4217,9413,11090],"class_list":["post-16562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-carf","tag-crypto-asset-reporting-framework","tag-legal","tag-oecd","tag-organisation-for-economic-co-operation-and-development"],"yoast_head":"\nC\u00e1c n\u1ec1n t\u1ea3ng Crypto \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u v\u00e0o n\u0103m 2026 khi 48 qu\u1ed1c gia chu\u1ea9n b\u1ecb chia s\u1ebb thu\u1ebf theo CARF v\u00e0o n\u0103m 2027 - CryptoZen<\/title>\n<meta name=\"description\" content=\"C\u00e1c n\u1ec1n t\u1ea3ng Crypto t\u1ea1i 48 qu\u1ed1c gia \u0111ang chu\u1ea9n b\u1ecb cho vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u thu\u1ebf m\u1edf r\u1ed9ng tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u trao \u0111\u1ed5i CARF v\u00e0o n\u0103m 2027, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi d\u00f9ng tr\u00ean to\u00e0n c\u1ea7u.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cryptozen.asia\/vn\/cac-nen-tang-crypto-doi-mat-voi-viec-thu-thap-du-lieu-vao-nam-2026-khi-48-quoc-gia-chuan-bi-chia-se-thue-theo-carf-vao-nam-2027\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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