{"id":17237,"date":"2026-10-27T10:20:00","date_gmt":"2026-10-27T03:20:00","guid":{"rendered":"https:\/\/rentracks.com.vn\/?p=17237"},"modified":"2026-10-26T15:58:41","modified_gmt":"2026-10-26T08:58:41","slug":"thue-affiliate-cach-tinh-thue-va-muc-phat-2026","status":"publish","type":"post","link":"https:\/\/rentracks.com.vn\/en\/thue-affiliate-cach-tinh-thue-va-muc-phat-2026\/","title":{"rendered":"Thu\u1ebf affiliate 2026: C\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1ch t\u00ednh v\u00e0 m\u1ee9c ph\u1ea1t khi vi ph\u1ea1m"},"content":{"rendered":"\n<p>Thu\u1ebf Affiliate l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 bi\u1ebfn \u0111\u1ec3 ch\u1ec9 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh khi c\u00e1 nh\u00e2n ki\u1ebfm thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb li\u00ean k\u1ebft. B\u1ea1n c\u00f3 th\u1ec3 nh\u1eadn hoa h\u1ed3ng khi ng\u01b0\u1eddi d\u00f9ng nh\u1ea5p v\u00e0o li\u00ean k\u1ebft, mua h\u00e0ng, \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh m\u1ed9t h\u00e0nh \u0111\u1ed9ng theo \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh Affiliate.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, <strong>kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 ng\u01b0\u1eddi l\u00e0m Affiliate \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t c\u00e1ch t\u00ednh thu\u1ebf<\/strong>. Ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t kho\u1ea3n thu nh\u1eadp, doanh thu trong n\u0103m v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n\n\n\n<p>Theo C\u00f4ng v\u0103n s\u1ed1 <strong>7403\/CT-TM\u0110T ng\u00e0y 06\/10\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf<\/strong>, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb li\u00ean k\u1ebft tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo b\u1ea3n ch\u1ea5t kho\u1ea3n thu nh\u1eadp. N\u1ebfu nh\u1eadn thu nh\u1eadp theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, kho\u1ea3n ti\u1ec1n \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. N\u1ebfu c\u00e1 nh\u00e2n l\u00e0m Affiliate \u0111\u1ed9c l\u1eadp v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1ch t\u00ednh thu\u1ebf affiliate s\u1ebd theo nh\u00f3m thu nh\u1eadp kinh doanh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>1. Ng\u01b0\u1eddi l\u00e0m Affiliate Marketing ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<\/strong><\/h1>\n\n\n\n<p>V\u1edbi c\u00e1 nh\u1eadn l\u00e0m affiliate \u0111\u1ed9c l\u1eadp, hai lo\u1ea1i thu\u1ebf affiliate c\u1ea7n ph\u1ea3i quan t\u00e2m l\u00e0:<br>\u2022 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<br>\u00aa Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/p>\n\n\n\n<p>Vi\u1ec7c c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf affiliate hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u1ea1n.<br><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/thue-affiliate-1024x538.png\" alt=\"\" class=\"wp-image-17244\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/thue-affiliate-1024x538.png 1024w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/thue-affiliate-300x158.png 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/thue-affiliate-768x403.png 768w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/thue-affiliate.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>1.1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/h2>\n\n\n\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) Thu\u1ebf TNCN l\u00e0 kho\u1ea3n thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.&nbsp;<\/p>\n\n\n\n<p>T\u1ea1i <a href=\"https:\/\/congluatviet.vn\/van-ban\/cong-van-2026-nghia-vu-thue-tiep-thi-lien-ket-thuong-mai-dien-tu-7403-ct-tmdt?at=2026-10-06\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n 7403\/CT-TM\u0110T<\/a> ng\u00e0y 06\/10\/2026, C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb li\u00ean k\u1ebft tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c nh\u00f3m qu\u1ea3ng c\u00e1o s\u1ed1 v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t TNCN <strong>5%<\/strong> theo <strong>\u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 7<\/strong> <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=216495&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/a>.\u00a0<\/p>\n\n\n\n<p>Tuy nhi\u00ean, m\u1ee9c thu\u1ebf n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00fang v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ph\u1ea1m vi h\u01b0\u1edbng d\u1eabn. N\u1ebfu kho\u1ea3n ti\u1ec1n b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng c\u00f3 b\u1ea3n ch\u1ea5t kh\u00e1c, c\u00e1ch t\u00ednh thu\u1ebf affiliate c\u00f3 th\u1ec3 kh\u00e1c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1.2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)&nbsp;<\/strong><\/h2>\n\n\n\n<p>Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf affiliate c\u1ea7n xem x\u00e9t ri\u00eang v\u1edbi thu\u1ebf TNCN.\u00a0<\/p>\n\n\n\n<p>V\u1edbi c\u00e1 nh\u00e2n kinh doanh, ngh\u0129a v\u1ee5 thu\u1ebf GTGT ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, trong t\u00ecnh hu\u1ed1ng \u0111\u01b0\u1ee3c \u0111\u0103ng tr\u00ean <a href=\"https:\/\/baochinhphu.vn\/thu-nhap-tu-tiep-thi-lien-ket-duoi-2-trieu-thang-co-phai-dang-ky-thue-102261020141438035.htm\" rel=\"nofollow noopener\" target=\"_blank\">C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7<\/a> ng\u00e0y 21\/10\/2026, m\u1ed9t Publisher l\u00e0m Affiliate tr\u00ean Shopee \u0111\u01b0\u1ee3c n\u1ec1n t\u1ea3ng th\u00f4ng b\u00e1o kh\u1ea5u tr\u1eeb <strong>5% thu\u1ebf GTGT v\u00e0 5% thu\u1ebf TNCN<\/strong> tr\u00ean kho\u1ea3n hoa h\u1ed3ng, \u0111\u1ed3ng th\u1eddi k\u00ea khai v\u00e0 n\u1ed9p thay.<\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i \u0111\u00e1p, kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng m\u1ecdi n\u1ec1n t\u1ea3ng ho\u1eb7c m\u1ecdi h\u00ecnh th\u1ee9c nh\u1eadn hoa h\u1ed3ng \u0111\u1ec1u \u00e1p d\u1ee5ng gi\u1ed1ng nhau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1.3. Doanh thu Affiliate bao nhi\u00eau th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf?<\/strong><\/h2>\n\n\n\n<p>Theo <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=217111&amp;orggroupid=2&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/a>, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=217960&amp;orggroupid=2&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/a>, ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN v\u00e0 GTGT \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 <strong>1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong>, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Doanh thu n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng:<\/strong> Thu\u1ed9c ng\u01b0\u1ee1ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN v\u00e0 GTGT theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li><strong>Doanh thu n\u0103m v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng:<\/strong> C\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf affiliate, s\u1ed1 doanh thu t\u00ednh thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai theo tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd, kh\u00f4ng ph\u1ea3i c\u1ee9 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng l\u00e0 kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 th\u1ee7 t\u1ee5c thu\u1ebf affiliate n\u00e0o. T\u00f9y tr\u01b0\u1eddng h\u1ee3p, c\u00e1 nh\u00e2n kinh doanh v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh. Ch\u1eb3ng h\u1ea1n, kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh vi\u1ec7c th\u00f4ng b\u00e1o doanh thu \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng n\u00e0y.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>2. C\u00e1c n\u1ec1n t\u1ea3ng Affiliate t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf thay Publisher nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h1>\n\n\n\n<p>M\u1ed9t s\u1ed1 Publisher cho r\u1eb1ng n\u1ec1n t\u1ea3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf affiliate tr\u01b0\u1edbc khi thanh to\u00e1n th\u00ec kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf n\u1eefa.\u00a0<\/p>\n\n\n\n<p>Tuy nhi\u00ean, tu\u1ef3 v\u00e0o n\u1ec1n t\u1ea3ng v\u00e0 h\u00ecnh th\u1ee9c chi tr\u1ea3, thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ngay khi thanh to\u00e1n hoa h\u1ed3ng ho\u1eb7c c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.1. Tr\u01b0\u1eddng h\u1ee3p n\u1ec1n t\u1ea3ng kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf affiliate thay\u00a0<\/strong><\/h2>\n\n\n\n<p>Theo <strong>\u0110i\u1ec1u 43 <\/strong><a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218690&amp;orggroupid=2&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong><\/a>, ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p>\n<\/strong> Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n (trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc) [&#8230;] c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thay v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.\n<\/p>\n<\/div>\n\n\n\n<p>Khi nh\u1eadn hoa h\u1ed3ng, Publisher n\u00ean ki\u1ec3m tra b\u1ea3ng \u0111\u1ed1i so\u00e1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ghi nh\u1eadn, kho\u1ea3n thu\u1ebf affiliate \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn. \u0110\u1ed3ng th\u1eddi, h\u00e3y l\u01b0u l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c t\u00e0i li\u1ec7u x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf thay \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu, k\u00ea khai khi c\u1ea7n.\u00a0<\/p>\n\n\n\n<p>Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, quy tr\u00ecnh c\u00f3 th\u1ec3 di\u1ec5n ra nh\u01b0 sau:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Publisher ph\u00e1t sinh hoa h\u1ed3ng theo k\u1ebft qu\u1ea3 Affiliate.<\/li>\n\n\n\n<li>N\u1ec1n t\u1ea3ng x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp v\u00e0 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li>N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ec1n t\u1ea3ng ph\u1ea3i kh\u1ea5u tr\u1eeb, thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li>N\u1ec1n t\u1ea3ng th\u1ef1c hi\u1ec7n khai v\u00e0 n\u1ed9p thay ph\u1ea7n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb trong ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh.<\/li>\n\n\n\n<li>Publisher nh\u1eadn s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i v\u00e0 ki\u1ec3m tra th\u00f4ng tin \u0111\u1ed1i so\u00e1t, kh\u1ea5u tr\u1eeb.<\/li>\n<\/ol>\n\n\n\n<p>V\u00ed d\u1ee5, v\u1edbi tr\u01b0\u1eddng h\u1ee3p Shopee \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 ng\u00e0y 21\/10\/2026, n\u1ec1n t\u1ea3ng th\u00f4ng b\u00e1o kh\u1ea5u tr\u1eeb 5% thu\u1ebf GTGT v\u00e0 5% thu\u1ebf TNCN tr\u00ean hoa h\u1ed3ng.<\/p>\n\n\n\n<p>N\u1ebfu hoa h\u1ed3ng tr\u01b0\u1edbc thu\u1ebf l\u00e0 1.000.000 \u0111\u1ed3ng v\u00e0 c\u1ea3 hai kho\u1ea3n kh\u1ea5u tr\u1eeb \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n n\u00e0y, s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb minh h\u1ecda l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu\u1ebf GTGT: 1.000.000 \u00d7 5% = 50.000 \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Thu\u1ebf TNCN: 1.000.000 \u00d7 5% = 50.000 \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Hoa h\u1ed3ng c\u00f2n l\u1ea1i sau hai kho\u1ea3n kh\u1ea5u tr\u1eeb: 900.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u00e2y ch\u1ec9 l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda theo c\u00e1ch kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c n\u00eau trong t\u00ecnh hu\u1ed1ng Shopee n\u00f3i tr\u00ean, <strong>kh\u00f4ng ph\u1ea3i c\u00f4ng th\u1ee9c m\u1eb7c \u0111\u1ecbnh cho m\u1ecdi ch\u01b0\u01a1ng tr\u00ecnh Affiliate<\/strong>. Ngh\u0129a v\u1ee5 cu\u1ed1i c\u00f9ng c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu trong n\u0103m, lo\u1ea1i thu nh\u1eadp v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.2. Tr\u01b0\u1eddng h\u1ee3p Publisher ph\u1ea3i t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf affiliate<\/strong><\/h2>\n\n\n\n<p>Kh\u00f4ng ph\u1ea3i n\u1ec1n t\u1ea3ng n\u00e0o c\u0169ng kh\u1ea5u tr\u1eeb thu\u1ebf thay trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/p>\n\n\n\n<p>Publisher c\u1ea7n ki\u1ec3m tra m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c n\u1ec1n t\u1ea3ng k\u00ea khai, n\u1ed9p thu\u1ebf affiliate thay hay kh\u00f4ng; \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o doanh thu, k\u00ea khai ho\u1eb7c quy\u1ebft to\u00e1n n\u1ebfu c\u00f3.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t, n\u1ebfu nh\u1eadn thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u1ec1n t\u1ea3ng, nh\u00e3n h\u00e0ng ho\u1eb7c h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kh\u00e1c nhau, c\u00e1 nh\u00e2n n\u00ean t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb t\u1ea5t c\u1ea3 ngu\u1ed3n thu nh\u1eadp thay v\u00ec ch\u1ec9 theo d\u00f5i m\u1ed9t t\u00e0i kho\u1ea3n affiliate.<br><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"883\" height=\"547\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-74.png\" alt=\"\" class=\"wp-image-17242\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-74.png 883w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-74-300x186.png 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-74-768x476.png 768w\" sizes=\"(max-width: 883px) 100vw, 883px\" \/><\/figure>\n\n\n\n<p><br>Theo kho\u1ea3n 2 \u0110i\u1ec1u 11 <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=217111&amp;orggroupid=2&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/a>, h\u1ed9 kinh doanh, 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 ho\u1eb7c n\u1ec1n t\u1ea3ng s\u1ed1 <strong>kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 thanh to\u00e1n<\/strong> thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a ngh\u1ecb \u0111\u1ecbnh.<\/p>\n\n\n\n<p>C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 c\u0169ng \u0111\u00e3 \u0111\u0103ng tr\u01b0\u1eddng h\u1ee3p m\u1ed9t Publisher l\u00e0m Affiliate tr\u00ean TikTok, nh\u1eadn hoa h\u1ed3ng v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf do n\u1ec1n t\u1ea3ng kh\u00f4ng kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi chi tr\u1ea3 trong t\u00ecnh hu\u1ed1ng \u0111\u00f3.<\/p>\n\n\n\n<p>V\u00ec v\u1eady, Publisher c\u1ea7n ki\u1ec3m tra ch\u00ednh s\u00e1ch chi tr\u1ea3 v\u00e0 tr\u00e1ch nhi\u1ec7m thu\u1ebf affiliate c\u1ee7a n\u1ec1n t\u1ea3ng m\u00ecnh \u0111ang tham gia, kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh r\u1eb1ng ti\u1ec1n hoa h\u1ed3ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u00e3 ho\u00e0n t\u1ea5t m\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n<p>Xem th\u00eam: <a href=\"https:\/\/baochinhphu.vn\/huong-dan-khai-khau-tru-thue-hoat-dong-tiep-thi-lien-ket-102260922080723401.htm\" rel=\"nofollow noopener\" target=\"_blank\">H\u01b0\u1edbng d\u1eabn khai, kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb li\u00ean k\u1ebft &#8211; C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7, 23\/9\/2026<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m affiliate<\/strong><\/h2>\n\n\n\n<p>Ngo\u00e0i thu\u1ebf affiliate, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n quan t\u00e2m. Theo <strong>\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6<\/strong> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx?anchor=dieu_6\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a>, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh nh\u01b0 sau.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<\/p>\n\n<p>\n<strong> \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\n\n<\/strong><\/p>\n<p>\n1. \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m:\n<\/p>\n\n<p>\n&#8230;\n<\/p>\n\n<p>d) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.\n\n<\/p>\n\n<p>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.\n<\/p>\n<\/div>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y nhi\u1ec7m, c\u1ea7n ki\u1ec3m tra ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e0 hai v\u1ea5n \u0111\u1ec1 kh\u00e1c nhau. Publisher kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh r\u1eb1ng doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ecdi ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o doanh thu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.4. N\u1ec1n t\u1ea3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec Publisher c\u00f3 c\u1ea7n l\u00e0m g\u00ec n\u1eefa kh\u00f4ng?<\/strong><\/h2>\n\n\n\n<p>C\u00f3 th\u1ec3 v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c, t\u00f9y t\u00ecnh hu\u1ed1ng.<\/p>\n\n\n\n<p>Publisher n\u00ean l\u01b0u l\u1ea1i b\u1ea3ng \u0111\u1ed1i so\u00e1t hoa h\u1ed3ng, th\u00f4ng tin thu\u1ebf affiliate \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan. N\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u1ec1n t\u1ea3ng ho\u1eb7c ngu\u1ed3n kh\u00e1c, c\u1ea7n ki\u1ec3m tra t\u1ed5ng doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf affiliate c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t, n\u1ebfu doanh thu n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng n\u1ec1n t\u1ea3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf, c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng doanh thu v\u00e0 c\u00e1ch x\u1eed l\u00fd kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p. <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=217960&amp;orggroupid=2&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/a> c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh x\u00e1c \u0111\u1ecbnh doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng theo \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p>Do \u0111\u00f3, vi\u1ec7c n\u1ec1n t\u1ea3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c b\u1ea1n n\u00ean b\u1ecf qua c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o doanh thu ho\u1eb7c ki\u1ec3m tra ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n l\u1ea1i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.5. Thu nh\u1eadp t\u1eeb ti\u1ebfp th\u1ecb li\u00ean k\u1ebft d\u01b0\u1edbi 2 tri\u1ec7u\/th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf?<\/strong><\/h2>\n\n\n\n<p><strong>C\u00f3 th\u1ec3 v\u1eabn ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf, d\u00f9 thu nh\u1eadp Affiliate m\u1ed7i th\u00e1ng d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng.<\/strong> M\u1ee9c thu nh\u1eadp n\u00e0y kh\u00f4ng t\u1ef1 \u0111\u1ed9ng gi\u00fap c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n\n\n\n<p>Theo n\u1ed9i dung tr\u1ea3 l\u1eddi c\u1ee7a Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u0103ng tr\u00ean <a href=\"https:\/\/baochinhphu.vn\/thu-nhap-tu-tiep-thi-lien-ket-duoi-2-trieu-thang-co-phai-dang-ky-thue-102261020141438035.htm\" rel=\"nofollow noopener\" target=\"_blank\">B\u00e1o \u0110i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 <\/a>ng\u00e0y 21\/10\/2026, tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m Affiliate cho Shopee, nh\u1eadn hoa h\u1ed3ng d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c n\u1ec1n t\u1ea3ng th\u00f4ng b\u00e1o kh\u1ea5u tr\u1eeb 5% thu\u1ebf GTGT c\u00f9ng 5% thu\u1ebf TNCN, c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ea7n x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t m\u1ed1i quan h\u1ec7 kinh t\u1ebf gi\u1eefa c\u00e1 nh\u00e2n v\u00e0 n\u1ec1n t\u1ea3ng.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u1ebfu kho\u1ea3n thu nh\u1eadp l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/strong> Ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/li>\n\n\n\n<li><strong>N\u1ebfu kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/strong> C\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n\n\n\n<p>V\u00ec v\u1eady, Publisher kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o s\u1ed1 ti\u1ec1n hoa h\u1ed3ng h\u1eb1ng th\u00e1ng ho\u1eb7c vi\u1ec7c n\u1ec1n t\u1ea3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf affiliate \u0111\u1ec3 k\u1ebft lu\u1eadn m\u00ecnh kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd thu\u1ebf. C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u00fang l\u00e0 ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn v\u1edbi n\u1ec1n t\u1ea3ng v\u00e0 b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>3. Vi ph\u1ea1m ngh\u0129a v\u1ee5 thu\u1ebf affiliate s\u1ebd b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h1>\n\n\n\n<p>Khi c\u00f3 thu nh\u1eadp t\u1eeb affiliate, Publisher c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf affiliate theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 t\u00f9y theo t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3.1. Ch\u1eadm n\u1ed9p thu\u1ebf affiliate b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/strong><\/h2>\n\n\n\n<p>Publisher c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng n\u1ed9p tr\u1ec5 c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p. N\u1ebfu n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n, b\u1ea1n c\u00f2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u00f9y theo th\u1eddi gian ch\u1eadm n\u1ed9p v\u00e0 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p><strong>1. Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf affiliate<\/strong><\/p>\n\n\n\n<p>Theo kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 16 <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=216541&amp;pageid=27160&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c <strong>0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p<\/strong>. Th\u1eddi gian t\u00ednh \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, n\u1ebfu Publisher ch\u1eadm n\u1ed9p 1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf affiliate trong 30 ng\u00e0y, ti\u1ec1n ch\u1eadm n\u1ed9p t\u1ea1m t\u00ednh l\u00e0:<\/p>\n\n\n\n<p>1.000.000 \u00d7 0,03% \u00d7 30 = <strong>9.000 \u0111\u1ed3ng<\/strong>.<\/p>\n\n\n\n<p><strong>2. M\u1ee9c ph\u1ea1t khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf affiliate tr\u1ec5 h\u1ea1n<\/strong><\/p>\n\n\n\n<p>Theo \u0110i\u1ec1u 13 <a href=\"https:\/\/lsu.vn\/van-ban\/van-ban-hop-nhat-27-2026-vbhn-nd-btc-bo-tai-chinh\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a>, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh, m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi gian ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Th\u1eddi gian ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1<\/strong><\/td><td><strong>M\u1ee9c ph\u1ea1t<\/strong><\/td><\/tr><tr><td><strong>T\u1eeb 1\u201330 ng\u00e0y<\/strong><\/td><td><strong>2\u20135 tri\u1ec7u \u0111\u1ed3ng<\/strong>, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea3nh c\u00e1o theo quy \u0111\u1ecbnh<\/td><\/tr><tr><td><strong>T\u1eeb 31\u201360 ng\u00e0y<\/strong><\/td><td><strong>5\u20138 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/td><\/tr><tr><td><strong>T\u1eeb 61\u201390 ng\u00e0y<\/strong><\/td><td><strong>8\u201315 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/td><\/tr><tr><td><strong>Tr\u00ean 90 ng\u00e0y<\/strong><\/td><td><strong>15\u201325 tri\u1ec7u \u0111\u1ed3ng <\/strong>n\u1ebfu ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>L\u01b0u \u00fd: \u0110\u00e2y l\u00e0 khung ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c; m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ea1t t\u1ea1i <\/em><a href=\"https:\/\/lsu.vn\/van-ban\/van-ban-hop-nhat-27-2026-vbhn-nd-btc-bo-tai-chinh\" rel=\"nofollow noopener\" target=\"_blank\"><em>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/em><\/a><em> v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. Tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng.<\/em><\/p>\n\n\n\n<p><strong>Publisher c\u1ea7n l\u01b0u \u00fd:<\/strong> \u0110\u1eebng ch\u1ec9 ki\u1ec3m tra hoa h\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ec1n t\u1ea3ng kh\u1ea5u tr\u1eeb thu\u1ebf hay ch\u01b0a. H\u00e3y x\u00e1c \u0111\u1ecbnh r\u00f5 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf affiliate c\u1ee7a m\u00ecnh, \u0111\u1ed3ng th\u1eddi theo d\u00f5i th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea1t thu\u1ebf affiliate kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3.2. K\u00ea khai sai, l\u00e0m thi\u1ebfu s\u1ed1 thu\u1ebf affiliate ph\u1ea3i n\u1ed9p<\/strong><\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP, h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf affiliate ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.\u00a0\u00a0<\/p>\n\n\n\n<p><em>V\u00ed d\u1ee5, n\u1ebfu s\u1ed1 thu\u1ebf affiliate khai thi\u1ebfu l\u00e0 1.000.000 \u0111\u1ed3ng, m\u1ee9c ph\u1ea1t 20% t\u01b0\u01a1ng \u1ee9ng l\u00e0 200.000 \u0111\u1ed3ng.\u00a0<\/em><\/p>\n\n\n\n<p>L\u01b0u \u00fd: \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda cho tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t 20%, kh\u00f4ng ph\u1ea3i m\u1ee9c x\u1eed l\u00fd chung cho m\u1ecdi vi ph\u1ea1m thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3.3. X\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf affiliate<\/strong><\/h2>\n\n\n\n<p>C\u00e1c h\u00e0nh vi c\u1ed1 \u00fd che gi\u1ea5u doanh thu, kh\u00f4ng k\u00ea khai thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p nh\u1eb1m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb <strong>1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n<\/strong>, \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh t\u1ed9i tr\u1ed1n thu\u1ebf, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo <strong>\u0110i\u1ec1u 200 <\/strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Luat-sua-doi-Bo-luat-Hinh-su-2017-354053.aspx\" rel=\"nofollow noopener\" target=\"_blank\">B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1<\/a><strong>.<\/strong> V\u1edbi s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf <strong>t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong>, ho\u1eb7c d\u01b0\u1edbi m\u1ee9c n\u00e0y nh\u01b0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt \u0111\u1ecbnh, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1. Khung h\u00ecnh ph\u1ea1t thay \u0111\u1ed5i theo s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf v\u00e0 c\u00e1c t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi\u1ec7c, c\u00f3 th\u1ec3 g\u1ed3m ph\u1ea1t ti\u1ec1n ho\u1eb7c ph\u1ea1t t\u00f9.<\/p>\n\n\n\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong><em> Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1, ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 tr\u1ed1n thu\u1ebf l\u00e0 c\u00e1c h\u00e0nh vi kh\u00e1c nhau, c\u00f3 \u0111i\u1ec1u ki\u1ec7n x\u1eed l\u00fd ri\u00eang. Publisher n\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf affiliate c\u1ee7a m\u00ecnh v\u00e0 ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c sai s\u00f3t khi ph\u00e1t hi\u1ec7n.<\/em><br><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-73-1024x576.png\" alt=\"\" class=\"wp-image-17240\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-73-1024x576.png 1024w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-73-300x169.png 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-73-768x432.png 768w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/10\/image-73.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>3.4. Kh\u00f4ng th\u00f4ng b\u00e1o doanh thu c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\u00a0<\/strong><\/h2>\n\n\n\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o doanh thu v\u00e0 kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Theo h\u01b0\u1edbng d\u1eabn \u0111\u0103ng ng\u00e0y 15\/10\/2026 tr\u00ean C\u1ed5ng th\u00f4ng tin ch\u00ednh s\u00e1ch c\u1ee7a Ch\u00ednh ph\u1ee7, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n ch\u1ec9 th\u00f4ng b\u00e1o doanh thu v\u00e0 c\u00f3 doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, hi\u1ec7n ch\u01b0a c\u00f3 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong h\u01b0\u1edbng d\u1eabn n\u00e0y.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Tuy nhi\u00ean, \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng c\u00f3 ngh\u0129a ng\u01b0\u1eddi kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o doanh thu. N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai thu\u1ebf affiliate nh\u01b0ng ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1, h\u00e0nh vi c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.\u00a0\u00a0<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf affiliate<\/strong><\/h1>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p> <strong>\nThu nh\u1eadp affiliate c\u00f3 lu\u00f4n b\u1ecb kh\u1ea5u tr\u1eeb 10% kh\u00f4ng?\n<\/p>\n<\/div>\n\n\n\n<p><strong>Kh\u00f4ng<\/strong>. M\u1ee9c kh\u1ea5u tr\u1eeb 10% \u00e1p d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c th\u00f9 lao \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Thu nh\u1eadp affiliate \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb kinh doanh c\u00f3 c\u00e1ch t\u00ednh thu\u1ebf kh\u00e1c.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p> <strong>\nShopee, TikTok Shop v\u00e0 Lazada c\u00f3 t\u00ednh thu\u1ebf gi\u1ed1ng nhau kh\u00f4ng?\n<\/p>\n<\/div>\n\n\n\n<p>Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh c\u00e1c n\u1ec1n t\u1ea3ng \u00e1p d\u1ee5ng quy tr\u00ecnh gi\u1ed1ng h\u1ec7t nhau. Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng n\u1ec1n t\u1ea3ng. Ch\u00ednh s\u00e1ch ri\u00eang c\u1ee7a Shopee kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng cho n\u1ec1n t\u1ea3ng kh\u00e1c.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p> <strong>\nN\u1ec1n t\u1ea3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf affiliate th\u00ec c\u00f3 c\u1ea7n l\u00e0m g\u00ec th\u00eam kh\u00f4ng?\n<\/p>\n<\/div>\n\n\n\n<p>Publisher v\u1eabn n\u00ean ki\u1ec3m tra ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb, t\u1ed5ng h\u1ee3p thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n v\u00e0 x\u00e1c \u0111\u1ecbnh xem m\u00ecnh c\u00f2n ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o doanh thu, k\u00ea khai ho\u1eb7c quy\u1ebft to\u00e1n n\u00e0o theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>K\u1ebft lu\u1eadn<\/strong><\/h1>\n\n\n\n<p>N\u1eafm r\u00f5 thu\u1ebf affiliate l\u00e0 b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 publisher qu\u1ea3n l\u00fd thu nh\u1eadp v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb li\u00ean k\u1ebft b\u1ec1n v\u1eefng. Nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u1ea5t g\u1ed3m x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i thu nh\u1eadp, ki\u1ec3m tra ngh\u0129a v\u1ee5 thu\u1ebf TNCN v\u00e0 GTGT, hi\u1ec3u c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a n\u1ec1n t\u1ea3ng v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n<p>Do quy \u0111\u1ecbnh thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian, Publisher n\u00ean \u01b0u ti\u00ean v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.&nbsp;<\/p>\n\n\n\n<p>H\u00e3y ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i doanh thu v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro, tr\u00e1nh ph\u00e1t sinh kho\u1ea3n n\u1ed9p b\u1ed5 sung v\u00e0 x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n\n\n\n<p><strong>XEM TH\u00caM: <a href=\"https:\/\/rentracks.com.vn\/luat-thuong-mai-dien-tu-2025-voi-affiliate\/\">Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh g\u00ec v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m Affiliate 2026?<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf Affiliate l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 bi\u1ebfn \u0111\u1ec3 ch\u1ec9 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh khi c\u00e1 nh\u00e2n ki\u1ebfm thu nh\u1eadp t\u1eeb ho\u1ea1t&hellip;&nbsp;<a href=\"https:\/\/rentracks.com.vn\/en\/thue-affiliate-cach-tinh-thue-va-muc-phat-2026\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">Thu\u1ebf affiliate 2026: C\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1ch t\u00ednh v\u00e0 m\u1ee9c ph\u1ea1t khi vi ph\u1ea1m<\/span><\/a><\/p>\n","protected":false},"author":19,"featured_media":17246,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-17237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tiep-thi-lien-ket"],"_links":{"self":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts\/17237"}],"collection":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/comments?post=17237"}],"version-history":[{"count":3,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts\/17237\/revisions"}],"predecessor-version":[{"id":17250,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts\/17237\/revisions\/17250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/media\/17246"}],"wp:attachment":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/media?parent=17237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/categories?post=17237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/tags?post=17237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}