{"id":10499,"date":"2021-06-02T11:32:06","date_gmt":"2021-06-02T04:32:06","guid":{"rendered":"https:\/\/fastquality.daisyweb.dev\/uncategorized-vi\/nhung-quy-dinh-ve-chinh-sach-thue-cua-doanh-nghiep-moi-thanh-lap\/"},"modified":"2021-06-02T11:32:06","modified_gmt":"2021-06-02T04:32:06","slug":"nhung-quy-dinh-ve-chinh-sach-thue-cua-doanh-nghiep-moi-thanh-lap","status":"publish","type":"post","link":"https:\/\/fasqua.vn\/vi\/nhung-quy-dinh-ve-chinh-sach-thue-cua-doanh-nghiep-moi-thanh-lap\/","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp"},"content":{"rendered":"

Th\u00e0nh l\u1eadp c\u00f4ng ty l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh l\u1edbn v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi, trong giai \u0111o\u1ea1n \u0111\u1ea7u kh\u1edfi nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb c\u1ea9n th\u1eadn v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 nh\u1eefng gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a doanh nghi\u1ec7p s\u1edbm \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng. Ch\u00ednh v\u00ec v\u1eady m\u00e0, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nh\u1eefng sai s\u00f3t. Qua b\u00e0i vi\u1ebft n\u00e0y Fast Quality<\/strong><\/a> mu\u1ed1n gi\u00fap Qu\u00fd c\u00f4ng ty hi\u1ec3u r\u00f5 v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp.<\/p>\n

Th\u00e0nh l\u1eadp c\u00f4ng ty l\u00e0 m\u1ed9t vi\u1ec7c v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi startup trong giai \u0111o\u1ea1n \u0111\u1ea7u kh\u1edfi nghi\u1ec7p. Trong \u0111\u00f3, ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd l\u00e0 c\u00f4ng vi\u1ec7c m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00e0o c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n. Ch\u00ednh v\u00ec v\u1eady, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh, c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m tr\u00e1nh sai s\u00f3t, ch\u1eadm tr\u1ec5. Do \u0111\u00f3, b\u00e0i vi\u1ebft sau \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n \u0111i t\u00ecm c\u00e2u c\u00e2u l\u1eddi \u1edf nh\u1eefng th\u1eafc m\u1eafc tr\u00ean.<\/p>\n

\u0110\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/h2>\n
\"\u0110\u0103ng

\u0110\u0103ng k\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/p><\/div>\n

\u0110\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty theo \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u00fang ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 v\u00e0 li\u00ean h\u1ec7 v\u1edbi Ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh. \u0110\u00e2y s\u1ebd n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf \u0111\u1ec3 \u0111\u0103ng k\u00fd, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

V\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kinh doanh s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a theo Th\u00f4ng t\u01b0 s\u1ed1 01\/2013\/TT-BKH\u0110T ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2013 c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0. \u0110\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o th\u00f4ng t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 \u0111i n\u1ed9p. Tuy nhi\u00ean, \u0111\u1ec3 ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a th\u1eddi gian, chi ph\u00ed doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1edd b\u00ean d\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp c\u00f4ng ty \u0111\u1ec3 lo c\u00f4ng vi\u1ec7c n\u00e0y.<\/p>\n

>>>Xem th\u00eam: Th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf ban \u0111\u1ea7u cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/a><\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/h2>\n

C\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf ngay sau khi th\u00e0nh l\u1eadp c\u00f4ng ty<\/h3>\n

Ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f9ng M\u00e3 s\u1ed1 thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n li\u00ean h\u1ec7 ngay v\u1edbi c\u01a1 quan Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y \u0111\u1ec3 ch\u1ea5p h\u00e0nh \u0111\u00fang nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Khai thu\u1ebf m\u00f4n b\u00e0i<\/h3>\n

C\u00e1c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u ph\u1ea3i ti\u1ebfn h\u00e0nh khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i v\u00e0o th\u1eddi gian l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng (ch\u1eadm nh\u1ea5t) k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n

Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p, th\u00e0nh l\u1eadp c\u00f4ng ty 6 th\u00e1ng cu\u1ed1i n\u0103m k\u1ec3 t\u1eeb ng\u00e0y 01\/07 ch\u1ec9 n\u1ed9p thu\u1ebf \u00bd n\u0103m. K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017 tr\u1edf \u0111i M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i s\u1ebd thay \u0111\u1ed5i theo Th\u00f4ng t\u01b0 302\/2016\/TT-BTC c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n
B\u1eadc thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/td>\nV\u1ed1n \u0111\u0103ng k\u00fd<\/strong><\/td>\nM\u1ee9c thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/td>\n<\/tr>\n
B\u1eadc 1<\/td>\nTr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n3.000.000 VND\/n\u0103m<\/td>\n<\/tr>\n
B\u1eadc 2<\/td>\nT\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/td>\n2.000.000 VND\/n\u0103m<\/td>\n<\/tr>\n
B\u1eadc 3<\/td>\n\u00c1p d\u1ee5ng v\u1edbi c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c<\/td>\n1.000.000 VND\/n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, c\u1eeda h\u00e0ng kinh doanh c\u00f9ng t\u1ec9nh th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 cho c\u00e1c c\u01a1 quan thu\u1ebf.<\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 thu\u1ebf m\u00f4n b\u00e0i<\/h3>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec th\u1eddi gian ch\u1eadm nh\u1ea5t \u0111\u1ec3 n\u1ed9p l\u00e0 10 n\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh. \u0110\u1ed3ng th\u1eddi, th\u1eddi gian n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 n\u1ed9p thu\u1ebf s\u1ebd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 1 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n

T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/h3>\n

Khi th\u00e0nh l\u1eadp c\u00f4ng ty, ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 ph\u1ea3i b\u1ed5 sung t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Do \u0111\u00f3, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i khi \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u0103ng k\u00fd thu\u1ebf. Th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c d\u1ef1a v\u00e0o theo th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/p>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean khi thanh to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110\u1ed3ng th\u1eddi, t\u00ednh v\u00e0o chi ph\u00ed x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 s\u1ef1 thay \u0111\u1ed5i ph\u1ea3i b\u1ed5 sung trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i. \u0110\u1ed3ng th\u1eddi, nh\u1eefng th\u00f4ng tin thay \u0111\u1ed5i tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00f3a m\u00e0 kh\u00f4ng c\u1ea7n g\u1eedi m\u1eabu 08- MST nh\u01b0 tr\u01b0\u1edbc kia.<\/p>\n

H\u00f3a \u0111\u01a1n<\/h3>\n
\"H\u00f3a

\u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea9u tr\u1eeb thu\u1ebf n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ef1 h\u00f3a \u0111\u01a1n<\/p><\/div>\n

Doanh nghi\u1ec7p khi m\u1edbi th\u00e0nh l\u1eadp ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea9u tr\u1eeb thu\u1ebf n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ef1 h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. C\u01a1 s\u1edf n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n s\u1ebd d\u1ef1a theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC. Tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC.<\/p>\n

L\u01b0u \u00fd, tr\u01b0\u1edbc khi in ho\u1eb7c \u0111\u1eb7t h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c in theo m\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c d\u1ef1a t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu ch\u1eadm nh\u1ea5t l\u00e0 5 ng\u00e0y tr\u01b0\u1edbc khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Ngo\u00e0i ra, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf<\/a> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd sau.<\/p>\n

K\u00ea khai c\u00e1c lo\u1ea1i thu\u1ebf khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/h3>\n
\"K\u00ea

K\u00ea khai thu\u1ebf l\u00e0 m\u1ed9t \u0111i\u1ec1u c\u1ea7n thi\u1ebft<\/p><\/div>\n

Hi\u1ec7n t\u1ea1i doanh nghi\u1ec7p c\u00f3 c\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n k\u00ea khai g\u1ed3m: thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 b\u1eaft bu\u1ed9c c\u00f4ng ty n\u00e0o c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n. Vi\u1ec7c k\u00ea khai n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng t\u01b0 156\/2013\/TT-BTC, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h4>\n

Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi ph\u1ea3i ti\u1ebfn h\u00e0nh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd. Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 1 n\u0103m th\u00ec n\u0103m ti\u1ebfp theo s\u1ebd d\u1ef1a v\u00e0o m\u1ee9c doanh thu b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng v\u00e0 theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p, t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 50 t\u1ef7 tr\u1edf xu\u1ed1ng th\u00ec khai theo qu\u00fd v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec khai theo th\u00e1ng.<\/p>\n

Doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u00f9 c\u00f3 hay kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ec1u ph\u1ea3i l\u1eadp t\u1eeb khai thu\u1ebf theo m\u1eabu 01\/GTGT \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SXKD. Th\u1eddi gian n\u1ed9p t\u1edd khai thu\u1ebf GTGT qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 30 th\u00e1ng \u0111\u1ea7u ti\u1ebfn c\u1ee7a qu\u00fd v\u00e0 t\u1edd khai h\u00e0ng th\u00e1ng l\u00e0 ch\u1eadm nh\u1ea5t ng\u00e0y 20 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean.<\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h4>\n

D\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 kinh doanh, s\u1ea3n xu\u1ea5t doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd. Th\u1eddi gian quy \u0111\u1ecbnh ch\u1eadm nh\u1ea5t s\u1ebd r\u01a1i v\u00e0o ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo. \u0110\u1ed3ng th\u1eddi, th\u1eddi gian doanh nghi\u1ec7p k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, th\u1eddi gian n\u1ed9p quy\u1ebft to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h4>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p, trong th\u00e1ng ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec k\u00ea theo th\u00e1ng, ng\u01b0\u1ee3c l\u1ea1i th\u00ec k\u00ea theo qu\u00fd. N\u1ebfu kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN th\u00ec kh\u00f4ng k\u00ea khai nh\u01b0ng v\u1eabn ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m theo M\u1eabu 05\/KK-TNCN.<\/p>\n

Ngo\u00e0i nh\u1eefng thu\u1ebf v\u1eeba m\u1edbi li\u1ec7t k\u00ea \u1edf tr\u00ean th\u00ec \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n ph\u00e1t sinh c\u00e1c lo\u1ea1i ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p kh\u00e1c nh\u01b0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng\u2026 ph\u1ea3i ti\u1ebfn h\u00e0nh k\u00ea khai theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

C\u00f3 th\u1ec3 th\u1ea5y, c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng khi m\u1edbi th\u00e0nh l\u1eadp. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t m\u1ecdi th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p ph\u1ea1t do thi\u1ebfu th\u00f4ng tin tr\u01b0\u1edbc khi kh\u1edfi nghi\u1ec7p.<\/p>\n

>>>Xem th\u00eam: Th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf ban \u0111\u1ea7u cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/a><\/p>\n

Nh\u1eefng th\u00f4ng tin tr\u00ean \u0111\u00e3 ph\u1ea7n n\u00e0o gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u0111\u00e2y m\u1edbi ch\u1ec9 l\u00e0 nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n. Ngo\u00e0i ra, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 ch\u1ecdn s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch tr\u1ecdn g\u00f3i v\u1ec1 thu\u1ebf c\u1ee7a Fast Quality<\/strong><\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n k\u1ef9 c\u00e0ng v\u00e0 r\u00fat ng\u1eafn \u0111\u01b0\u1ee3c t\u1ed1i \u0111a th\u1eddi gian th\u1ef1c hi\u1ec7n.<\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00e0nh l\u1eadp c\u00f4ng ty l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh l\u1edbn v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi, trong giai \u0111o\u1ea1n \u0111\u1ea7u kh\u1edfi nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb c\u1ea9n…<\/p>\n","protected":false},"author":1,"featured_media":10123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[437],"tags":[447],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10499"}],"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=10499"}],"version-history":[{"count":0,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10499\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media\/10123"}],"wp:attachment":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media?parent=10499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/categories?post=10499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/tags?post=10499"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=10499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}