{"id":35104,"date":"2026-03-29T23:01:04","date_gmt":"2026-03-29T16:01:04","guid":{"rendered":"https:\/\/www.fiahub.com\/blog\/?p=35104"},"modified":"2026-03-29T23:01:39","modified_gmt":"2026-03-29T16:01:39","slug":"viet-nam-chinh-thuc-ap-thue-crypto","status":"publish","type":"post","link":"https:\/\/www.fiahub.com\/blog\/viet-nam-chinh-thuc-ap-thue-crypto\/","title":{"rendered":"Vi\u1ec7t Nam ch\u00ednh th\u1ee9c \u00e1p thu\u1ebf crypto t\u1eeb 27\/3\/2026"},"content":{"rendered":"<p><strong>Vi\u1ec7t Nam \u0111ang ti\u1ebfn th\u00eam m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c \u0111\u01b0a th\u1ecb tr\u01b0\u1eddng crypto v\u00e0o khu\u00f4n kh\u1ed5, khi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 32\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/3\/2026, h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 kinh doanh t\u00e0i s\u1ea3n m\u00e3 ho\u00e1. Tr\u01b0\u1edbc \u0111\u00f3, Vi\u1ec7t Nam d\u1ef1 ki\u1ebfn s\u1ebd ch\u00ednh th\u1ee9c <a href=\"https:\/\/www.fiahub.com\/blog\/viet-nam-ap-thue-01-tren-cac-giao-dich-tai-san-so-tu-thang-7-2026\/\" target=\"_blank\" rel=\"noopener\">\u00e1p thu\u1ebf t\u1eeb th\u00e1ng 7\/2026<\/a>.<\/strong><\/p>\n<p><span style=\"font-weight: 400\">\u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n thu\u1ebf \u0111\u01a1n thu\u1ea7n, m\u00e0 l\u00e0 m\u1ed9t t\u00edn hi\u1ec7u r\u00f5 r\u00e0ng: crypto \u0111ang \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn nh\u01b0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, d\u00f9 v\u1eabn trong giai \u0111o\u1ea1n th\u00ed \u0111i\u1ec3m.<\/span><\/p>\n<ul>\n<li><strong>Xem th\u00eam<\/strong>: <a href=\"https:\/\/www.fiahub.com\/register\" target=\"_blank\" rel=\"noopener\">M\u1edf t\u00e0i kho\u1ea3n v\u00e0 giao d\u1ecbch crypto b\u1eb1ng VN\u0110 t\u1ea1i Fiahub<\/a><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung b\u00e0i vi\u1ebft<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.fiahub.com\/blog\/viet-nam-chinh-thuc-ap-thue-crypto\/#Thue_thap_nhung_danh_thang_vao_giao_dich\" >Thu\u1ebf th\u1ea5p, nh\u01b0ng \u0111\u00e1nh th\u1eb3ng v\u00e0o giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.fiahub.com\/blog\/viet-nam-chinh-thuc-ap-thue-crypto\/#Doanh_nghiep_chiu_thue_nhu_kinh_te_truyen_thong\" >Doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf nh\u01b0 kinh t\u1ebf truy\u1ec1n th\u1ed1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.fiahub.com\/blog\/viet-nam-chinh-thuc-ap-thue-crypto\/#Khong_danh_thue_VAT_Mot_diem_%E2%80%9Cmo%E2%80%9D_cho_thi_truong\" >Kh\u00f4ng \u0111\u00e1nh thu\u1ebf VAT: M\u1ed9t \u0111i\u1ec3m \u201cm\u1edf\u201d cho th\u1ecb tr\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.fiahub.com\/blog\/viet-nam-chinh-thuc-ap-thue-crypto\/#Thue_khong_phai_muc_tieu_chinh\" >Thu\u1ebf kh\u00f4ng ph\u1ea3i m\u1ee5c ti\u00eau ch\u00ednh<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thue_thap_nhung_danh_thang_vao_giao_dich\"><\/span><b>Thu\u1ebf th\u1ea5p, nh\u01b0ng \u0111\u00e1nh th\u1eb3ng v\u00e0o giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t trong ch\u00ednh s\u00e1ch m\u1edbi l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn thu\u1ebf. Thay v\u00ec \u0111\u00e1nh thu\u1ebf ph\u1ee9c t\u1ea1p d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn, v\u1ed1n kh\u00f3 ki\u1ec3m so\u00e1t trong th\u1ecb tr\u01b0\u1eddng crypto, Vi\u1ec7t Nam l\u1ef1a ch\u1ecdn m\u1ed9t m\u00f4 h\u00ecnh quen thu\u1ed9c h\u01a1n l\u00e0 <\/span><b>\u0111\u00e1nh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean t\u1eebng giao d\u1ecbch<\/b><span style=\"font-weight: 400\">, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400\">C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 <\/span><b>0,1% tr\u00ean m\u1ed7i l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400\">, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 l\u00e3i hay l\u1ed7. C\u00e1ch l\u00e0m n\u00e0y mang l\u1ea1i hai l\u1ee3i \u00edch l\u1edbn. M\u1ed9t l\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c thu thu\u1ebf v\u00e0 hai l\u00e0 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf do kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n. Tuy nhi\u00ean, n\u00f3 c\u0169ng t\u1ea1o ra m\u1ed9t th\u1ef1c t\u1ebf l\u00e0 v\u1edbi nh\u1eefng t<\/span>rader c\u00e0ng giao d\u1ecbch nhi\u1ec1u th\u00ec c\u00e0ng ch\u1ecbu thu\u1ebf nhi\u1ec1u, ngay c\u1ea3 khi kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chiu_thue_nhu_kinh_te_truyen_thong\"><\/span><b>Doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf nh\u01b0 kinh t\u1ebf truy\u1ec1n th\u1ed1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400\">Trong khi c\u00e1 nh\u00e2n b\u1ecb \u0111\u00e1nh thu\u1ebf theo giao d\u1ecbch, th\u00ec doanh nghi\u1ec7p l\u1ea1i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo logic quen thu\u1ed9c c\u1ee7a n\u1ec1n kinh t\u1ebf. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p trong n\u01b0\u1edbc s\u1ebd ch\u1ecbu <\/span><b>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 20%. Trong khi \u0111\u00f3 d<\/b><span style=\"font-weight: 400\">oanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i s\u1ebd ch\u1ecbu <\/span><b>0,1% tr\u00ean doanh thu m\u1ed7i giao d\u1ecbch.<\/b><\/p>\n<p>\u0110i\u1ec1u n\u00e0y cho th\u1ea5y crypto kh\u00f4ng c\u00f2n b\u1ecb xem l\u00e0 \u201cv\u00f9ng x\u00e1m\u201d, m\u00e0 \u0111ang \u0111\u01b0\u1ee3c k\u00e9o v\u1ec1 c\u00f9ng m\u1ed9t khung v\u1edbi c\u00e1c ng\u00e0nh kinh doanh truy\u1ec1n th\u1ed1ng. \u0110\u00e1ng ch\u00fa \u00fd h\u01a1n, c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 crypto (s\u00e0n, n\u1ec1n t\u1ea3ng\u2026) c\u0169ng ch\u1ecbu thu\u1ebf t\u01b0\u01a1ng t\u1ef1, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c to\u00e0n b\u1ed9 h\u1ec7 sinh th\u00e1i b\u1eaft \u0111\u1ea7u b\u1ecb \u0111\u01b0a v\u00e0o v\u00f2ng qu\u1ea3n l\u00fd.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khong_danh_thue_VAT_Mot_diem_%E2%80%9Cmo%E2%80%9D_cho_thi_truong\"><\/span><b>Kh\u00f4ng \u0111\u00e1nh thu\u1ebf VAT: M\u1ed9t \u0111i\u1ec3m \u201cm\u1edf\u201d cho th\u1ecb tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400\">M\u1ed9t \u0111i\u1ec3m t\u00edch c\u1ef1c l\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a <\/span><b>kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/b><span style=\"font-weight: 400\">. \u0110\u00e2y l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh mang t\u00ednh c\u00e2n b\u1eb1ng v\u00ec n\u1ebfu \u0111\u00e1nh VAT s\u1ebd d\u1eabn \u0111\u1ebfn chi ph\u00ed giao d\u1ecbch t\u0103ng m\u1ea1nh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu Vi\u1ec7t Nam kh\u00f4ng \u0111\u00e1nh thu\u1ebf th\u00ec s\u1ebd gi\u1eef \u0111\u01b0\u1ee3c t\u00ednh c\u1ea1nh tranh c\u1ee7a th\u1ecb tr\u01b0\u1eddng. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y cho th\u1ea5y c\u01a1 quan qu\u1ea3n l\u00fd \u0111ang c\u1ed1 g\u1eafng <\/span>kh\u00f4ng \u201cb\u00f3p ngh\u1eb9t\u201d th\u1ecb tr\u01b0\u1eddng ngay t\u1eeb \u0111\u1ea7u, m\u00e0 v\u1eabn gi\u1eef d\u01b0 \u0111\u1ecba cho ph\u00e1t tri\u1ec3n.<\/p>\n<p>\u0110\u1eb7t trong b\u1ee9c tranh l\u1edbn h\u01a1n, ch\u00ednh s\u00e1ch thu\u1ebf n\u00e0y kh\u00f4ng \u0111\u1ee9ng m\u1ed9t m\u00ecnh. N\u00f3 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a Ngh\u1ecb quy\u1ebft 05\/2025 &#8211; ch\u01b0\u01a1ng tr\u00ecnh th\u00ed \u0111i\u1ec3m nh\u1eb1m x\u00e2y d\u1ef1ng th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam trong 5 n\u0103m. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 Vi\u1ec7t Nam ch\u01b0a \u201c<a href=\"https:\/\/www.fiahub.com\/blog\/viet-nam-hop-phap-hoa-tien-dien-tu-theo-luat-cong-nghe-so-moi\/\" target=\"_blank\" rel=\"noopener\">h\u1ee3p ph\u00e1p h\u00f3a<\/a> ho\u00e0n to\u00e0n crypto\u201d. M\u1eb7c d\u00f9 v\u1eady ch\u00fang ta \u0111\u00e3 b\u1eaft \u0111\u1ea7u qu\u1ea3n l\u00fd, thu thu\u1ebf v\u00e0 t\u00edch h\u1ee3p v\u00e0o h\u1ec7 th\u1ed1ng. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch ti\u1ebfp c\u1eadn kh\u00e1 \u0111i\u1ec3n h\u00ecnh kh\u00f4ng c\u1ea5m, kh\u00f4ng th\u1ea3 n\u1ed5i m\u00e0 \u201cv\u1eeba l\u00e0m v\u1eeba \u0111i\u1ec1u ch\u1ec9nh\u201d.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_khong_phai_muc_tieu_chinh\"><\/span><b>Thu\u1ebf kh\u00f4ng ph\u1ea3i m\u1ee5c ti\u00eau ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u1ebfu nh\u00ecn s\u00e2u h\u01a1n, m\u1ee5c ti\u00eau c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 thu ng\u00e2n s\u00e1ch. Th\u1ef1c ch\u1ea5t, thu\u1ebf \u0111ang \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 bu\u1ed9c th\u1ecb tr\u01b0\u1eddng \u0111i v\u00e0o khu\u00f4n kh\u1ed5. N\u00f3 c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu nh\u00e0 n\u01b0\u1edbc mu\u1ed1n thu thu\u1ebf th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh giao d\u1ecbch. M\u00e0 n\u1ebfu mu\u1ed1n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch th\u00ec ph\u1ea3i \u0111\u01b0a ho\u1ea1t \u0111\u1ed9ng v\u00e0o h\u1ec7 th\u1ed1ng.<\/p>\n<p>N\u00f3i c\u00e1ch kh\u00e1c, thu\u1ebf ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u c\u1ee7a vi\u1ec7c ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n crypto m\u00e0 th\u00f4i. V\u00e0 khi d\u00f2ng ti\u1ec1n \u0111\u00e3 n\u1eb1m trong h\u1ec7 th\u1ed1ng, c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo nh\u01b0 c\u1ea5p ph\u00e9p, gi\u00e1m s\u00e1t v\u00e0 qu\u1ea3n l\u00fd s\u1ebd d\u1ec5 tri\u1ec3n khai h\u01a1n r\u1ea5t nhi\u1ec1u. G\u1ea7n \u0111\u00e2y, danh s\u00e1ch <a href=\"https:\/\/www.fiahub.com\/blog\/cap-phep-thanh-lap-san-crypto-tai-viet-nam\/\" target=\"_blank\" rel=\"noopener\">5 c\u00f4ng ty<\/a> c\u00f3 kh\u1ea3 n\u0103ng s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u00e0nh l\u1eadp s\u00e0n giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p>T\u00f3m l\u1ea1i, ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi cho th\u1ea5y Vi\u1ec7t Nam \u0111ang l\u1ef1a ch\u1ecdn m\u1ed9t con \u0111\u01b0\u1eddng r\u00f5 r\u00e0ng l\u00e0 kh\u00f4ng \u0111\u1ee9ng ngo\u00e0i crypto nh\u01b0ng c\u0169ng kh\u00f4ng \u0111\u1ec3 th\u1ecb tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n t\u1ef1 do. Thay v\u00e0o \u0111\u00f3, nh\u00e0 n\u01b0\u1edbc \u0111ang t\u1eebng b\u01b0\u1edbc c\u00f4ng nh\u1eadn crypto l\u00e0 t\u00e0i s\u1ea3n, \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf thu thu\u1ebf \u0111\u01a1n gi\u1ea3n v\u00e0 d\u1ea7n \u0111\u01b0a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng v\u00e0o khu\u00f4n kh\u1ed5.<\/p>\n<p>Trong ng\u1eafn h\u1ea1n, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o th\u00eam chi ph\u00ed cho trader. Nh\u01b0ng trong d\u00e0i h\u1ea1n, n\u00f3 l\u1ea1i m\u1edf ra m\u1ed9t th\u1ecb tr\u01b0\u1eddng crypto h\u1ee3p ph\u00e1p, minh b\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 thu h\u00fat d\u00f2ng ti\u1ec1n t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc. V\u00e0 \u0111\u00f3 m\u1edbi l\u00e0 \u201cgame l\u1edbn\u201d th\u1ef1c s\u1ef1.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7t Nam \u0111ang ti\u1ebfn th\u00eam m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c \u0111\u01b0a th\u1ecb tr\u01b0\u1eddng crypto v\u00e0o khu\u00f4n kh\u1ed5, khi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 32\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/3\/2026, h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 kinh doanh t\u00e0i s\u1ea3n m\u00e3 ho\u00e1. Tr\u01b0\u1edbc \u0111\u00f3, Vi\u1ec7t Nam d\u1ef1<\/p>\n","protected":false},"author":23,"featured_media":35105,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21841],"tags":[21979,3291],"class_list":{"0":"post-35104","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc","8":"tag-thue-tien-dien-tu","9":"tag-viet-nam"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.0 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vi\u1ec7t Nam ch\u00ednh th\u1ee9c \u0111\u00e1nh thu\u1ebf 0.1%\/giao d\u1ecbch crypto - Fiahub<\/title>\n<meta name=\"description\" content=\"Vi\u1ec7t Nam \u0111ang ti\u1ebfn th\u00eam m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c \u0111\u01b0a th\u1ecb tr\u01b0\u1eddng crypto v\u00e0o khu\u00f4n kh\u1ed5, khi B\u1ed9 T\u00e0i ch\u00ednh ban 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