{"id":10490,"date":"2021-06-02T11:28:05","date_gmt":"2021-06-02T04:28:05","guid":{"rendered":"https:\/\/fastquality.daisyweb.dev\/uncategorized-vi\/thu-tuc-quyet-toan-thue-thu-nhap-nam-2019-cua-cac-doanh-nghiep\/"},"modified":"2021-06-02T11:28:05","modified_gmt":"2021-06-02T04:28:05","slug":"thu-tuc-quyet-toan-thue-thu-nhap-nam-2019-cua-cac-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/fasqua.vn\/vi\/thu-tuc-quyet-toan-thue-thu-nhap-nam-2019-cua-cac-doanh-nghiep\/","title":{"rendered":"Th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp n\u0103m 2019 c\u1ee7a c\u00e1c doanh nghi\u1ec7p"},"content":{"rendered":"<p><em><span style=\"font-weight: 400;\">3 th\u00e1ng \u0111\u1ea7u n\u0103m l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i t\u1ea5t b\u1eadt chu\u1ea9n b\u1ecb m\u1ecdi h\u1ed3 s\u01a1 v\u00e0 b\u00e1o c\u00e1o \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t, tr\u00e1nh sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p khi quy\u1ebft to\u00e1n thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2019. H\u00e3y c\u00f9ng Fast Quality theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/span><\/em><\/p>\n<h2>1. H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 151\/2014\/TT-BTC) khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo m\u1eabu s\u1ed1 03\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai ban h\u00e0nh (n\u1ebfu c\u00f3), nh\u01b0: Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo m\u1eabu s\u1ed1 03-1A\/TNDN, m\u1eabu s\u1ed1 03-1B\/TNDN, m\u1eabu s\u1ed1 03-1C\/TNDN ho\u1eb7c ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 theo m\u1eabu s\u1ed1 03-2\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00e1c Ph\u1ee5 l\u1ee5c v\u1ec1 \u01b0u \u0111\u00e3i v\u1ec1 TNDN nh\u01b0: M\u1eabu s\u1ed1 03-3A\/TNDN, m\u1eabu s\u1ed1 03-3B\/TNDN, m\u1eabu s\u1ed1 03-3C\/TNDN..<\/span><\/li>\n<\/ul>\n<div id=\"attachment_10002\" style=\"width: 710px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-10002\" class=\"wp-image-10002\" src=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.1.png\" alt=\"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"700\" height=\"704\" srcset=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.1.png 635w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.1-150x150.png 150w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.1-298x300.png 298w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><p id=\"caption-attachment-10002\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/p><\/div>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau: <\/span><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i \u0111\u01a1n v\u1ecb \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec khi n\u1ed9p thu\u1ebf TNDN, doanh nghi\u1ec7p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><span style=\"font-weight: 400;\"> Doanh<\/span><span style=\"font-weight: 400;\"> nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m th\u00ec theo m\u1eabu s\u1ed1 04\/TNDN tuy nhi\u00ean m\u1ed9t s\u1ed1 doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean th\u00ec k\u00ea khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ch\u1ee9 kh\u00f4ng k\u00ea khai quy\u1ebft to\u00e1n theo n\u0103m.<\/span><\/p>\n<h2>2. Th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/h2>\n<h3><span style=\"font-weight: 400;\">2.1 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC quy \u0111\u1ecbnh: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. Nh\u01b0 v\u1eady, h\u1ea1n cu\u1ed1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2019 l\u00e0 ng\u00e0y 31\/03\/2020. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang h\u1ea1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd th\u00ec \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND ho\u1eb7c c\u00f4ng an c\u1ea5p x\u00e3 n\u01a1i ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<div id=\"attachment_10006\" style=\"width: 710px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-10006\" class=\"wp-image-8792\" src=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.2-1024x683.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p\" width=\"700\" height=\"467\" srcset=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.2-1024x683.jpg 1024w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.2-300x200.jpg 300w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/3.2-768x513.jpg 768w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><p id=\"caption-attachment-10006\" class=\"wp-caption-text\">Doanh nghi\u1ec7p ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh<\/p><\/div>\n<h3><b>2.2 \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n TNDN<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 151\/2014\/TT-BTC), doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN theo c\u00e1c \u0111\u1ecba \u0111i\u1ec3m sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">N\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN; khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf l\u00e0 kho\u1ea3n n\u1ed9p b\u1eaft bu\u1ed9c m\u00e0 c\u00e1c th\u1ec3 nh\u00e2n (c\u00e1 nh\u00e2n) v\u00e0 ph\u00e1p nh\u00e2n (t\u1ed5 ch\u1ee9c) c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u00ec v\u1eady t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n. \u0110\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 h\u1ea1n ch\u1ebf nh\u1eefng sai s\u00f3t, b\u1ea1n c\u00f3 th\u1ec3 g\u1ecdi \u0111\u1ebfn s\u1ed1 Hotline c\u1ee7a Fast Quality \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia c\u00f3 chuy\u00ean m\u00f4n cao t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n. Mong r\u1eb1ng v\u1edbi nh\u1eefng th\u00f4ng tin tr\u00ean \u0111\u00e2y s\u1ebd gi\u00fap c\u00e1c doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh v\u00e0 m\u1ed1c th\u1eddi gian quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>3 th\u00e1ng \u0111\u1ea7u n\u0103m l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i t\u1ea5t b\u1eadt chu\u1ea9n b\u1ecb m\u1ecdi h\u1ed3 s\u01a1 v\u00e0 b\u00e1o c\u00e1o&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10004,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[437],"tags":[448],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10490"}],"collection":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/comments?post=10490"}],"version-history":[{"count":0,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10490\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media\/10004"}],"wp:attachment":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media?parent=10490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/categories?post=10490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/tags?post=10490"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=10490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}