{"id":702,"date":"2023-01-05T02:59:11","date_gmt":"2023-01-05T02:59:11","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=702"},"modified":"2023-01-05T02:59:56","modified_gmt":"2023-01-05T02:59:56","slug":"huong-dan-ke-khai-nop-thue-nam-2023-doi-voi-ho-ca-nhan-kinh-doanh-truc-tiep-khai-thue","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=702","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai, n\u1ed9p thu\u1ebf n\u0103m 2023 \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u1ef1c ti\u1ebfp khai thu\u1ebf"},"content":{"rendered":"
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Nh\u1eb1m tuy\u00ean truy\u1ec1n,\u00a0ph\u1ed5 bi\u1ebfn k\u1ecbp th\u1eddi\u00a0ch\u00ednh s\u00e1ch,\u00a0ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ebfn\u00a0Qu\u00fd h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/strong>\u00a0tr\u00ean \u0111\u1ecba b\u00e0n qu\u1eadn B\u00ecnh\u00a0Th\u1ea1nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt,\u00a0Chi c\u1ee5c Thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh\u00a0h\u01b0\u1edbng d\u1eabn\u00a0\u0111\u0103ng k\u00fd,\u00a0k\u00ea khai, n\u1ed9p thu\u1ebf\u00a0nh\u01b0 sau:<\/p>\n\n\n\n

I.<\/strong> \u0110\u0102NG K\u00dd THU\u1ebe<\/strong>:<\/strong><\/p>\n\n\n\n

H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (HKD) c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

1. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf<\/strong>:<\/strong> Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh (nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf)<\/em> th\u00ec HKD ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/p>\n\n\n\n

2. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf:<\/strong><\/p>\n\n\n\n

– T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 03-\u0110K-TCT (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n\n\n\n

– B\u1ea3ng k\u00ea c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u ph\u1ee5 thu\u1ed9c m\u1eabu s\u1ed1 03-\u0110K-TCT-BK01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

– B\u1ea3n sao Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam; b\u1ea3n sao H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam sinh s\u1ed1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf:<\/strong><\/p>\n\n\n\n

– HKD th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n qu\u1eadn B\u00ecnh Th\u1ea1nh th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p li\u00ean th\u00f4ng \u0111\u1ed3ng th\u1eddi v\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/p>\n\n\n\n

– HKD\u00a0(kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh)\u00a0<\/em>th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp\/g\u1eedi qua b\u01b0u \u0111i\u1ec7n t\u1ea1i B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda-Chi c\u1ee5c Thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh ho\u1eb7c th\u00f4ng qua C\u1ed5ng giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed Etax.<\/p>\n\n\n\n

II. N\u1ed8P L\u1ec6 PH\u00cd M\u00d4N B\u00c0I:<\/strong><\/p>\n\n\n\n

HKD \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p L\u1ec7 ph\u00ed m\u00f4n b\u00e0i (LPMB) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 22\/2020\/N\u0110-CP ng\u00e0y 24\/02\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC ng\u00e0y 09\/07\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n

– HKD c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p LPMB, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n LPMB<\/u><\/strong> g\u1ed3m: HKD c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng; HKD kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh; HKD m\u1edbi ra kinh doanh l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n LPMB trong n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng<\/u><\/strong>.<\/p>\n\n\n\n

– M\u1ee9c thu LPMB nh\u01b0 sau:<\/p>\n\n\n\n

+<\/em> Doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 1.000.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n\n\n\n

+ Doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 500.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n\n\n\n

+ Doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 300.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n\n\n\n

– C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh LPMB: HKD kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai LPMB, c\u01a1 quan thu\u1ebf (CQT) c\u0103n c\u1ee9 h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu n\u0103m 2022 t\u1eeb c\u00e1c ngu\u1ed3n, c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 ti\u1ec1n LPMB ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2023 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u1ed1i v\u1edbi HKD \u0111\u00e3 gi\u1ea3i th\u1ec3, t\u1ea1m ng\u1eebng kinh doanh sau \u0111\u00f3 ra kinh doanh tr\u1edf l\u1ea1i kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a n\u0103m li\u1ec1n tr\u01b0\u1edbc th\u00ec doanh thu l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu LPMB c\u0103n c\u1ee9 theo c\u01a1 s\u1edf SXKD c\u00f9ng quy m\u00f4, \u0111\u1ecba b\u00e0n, ng\u00e0nh ngh\u1ec1.<\/p>\n\n\n\n

– Th\u1eddi h\u1ea1n n\u1ed9p L\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/p>\n\n\n\n

+ Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01\/2023<\/u>.<\/strong><\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh sau \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0 sau: Tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 7 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng; tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 n\u0103m li\u1ec1n k\u1ec1 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

III. KHAI THU\u1ebe, N\u1ed8P THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KHO\u00c1N:<\/strong><\/p>\n\n\n\n

1. Nguy\u00ean t\u1eafc khai thu\u1ebf:<\/strong><\/p>\n\n\n\n

– HKD n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p HKD thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n\n\n\n

 – H\u1ed9 kho\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00fang h\u1ea1n; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

– H\u1ed9 kho\u00e1n khai thu\u1ebf kho\u00e1n \u1ed5n \u0111\u1ecbnh 01 l\u1ea7n\/n\u0103m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n ghi tr\u00ean Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p, b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 th\u00ec h\u1ed9 kho\u00e1n khai thu\u1ebf, n\u1ed9p thu\u1ebf ri\u00eang \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n\n\n\n

2. <\/strong>H\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>:<\/strong><\/p>\n\n\n\n

– HKD khai thu\u1ebf kho\u00e1n \u1ed5n \u0111\u1ecbnh 1 l\u1ea7n\/n\u0103m theo t\u1edd khai do c\u01a1 quan thu\u1ebf cung c\u1ea5p t\u1eeb ng\u00e0y 20\/11\/2022 \u0111\u1ebfn ng\u00e0y 05\/12\/2022: T\u1edd khai m\u1eabu s\u1ed1 01\/CNKD<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC ng\u00e0y 01\/6\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi HKD s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb<\/strong>: HKD s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ed9p T\u1edd khai thu\u1ebf (m\u1eabu 01\/CNKD) c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p, b\u00e1n h\u00f3a \u0111\u01a1n l\u1ebb theo quy \u0111\u1ecbnh g\u1ed3m:<\/p>\n\n\n\n

+ B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng ng\u00e0nh ngh\u1ec1 v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9 kho\u00e1n;<\/p>\n\n\n\n

+ B\u1ea3n sao bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng;<\/p>\n\n\n\n

+ B\u1ea3n sao t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a nh\u01b0: B\u1ea3ng k\u00ea thu mua h\u00e0ng n\u00f4ng s\u1ea3n n\u1ebfu l\u00e0 h\u00e0ng n\u00f4ng s\u1ea3n trong n\u01b0\u1edbc; B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi n\u1ebfu l\u00e0 h\u00e0ng c\u01b0 d\u00e2n bi\u00ean gi\u1edbi nh\u1eadp kh\u1ea9u; H\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng giao cho n\u1ebfu l\u00e0 h\u00e0ng nh\u1eadp kh\u1ea9u mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh trong n\u01b0\u1edbc; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a do c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, cung c\u1ea5p;…<\/p>\n\n\n\n

C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u1ea3n sao so v\u1edbi b\u1ea3n ch\u00ednh.<\/p>\n\n\n\n

3. N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n:<\/strong><\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1ed5n \u0111\u1ecbnh<\/em> trong n\u0103m th\u00ec n\u1ed9p T\u1edd khai thu\u1ebf \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u n\u0103m m\u1eabu s\u1ed1 01\/CNKD \u0111\u1ebfn T\u1ed5 c\u00f4ng t\u00e1c ti\u1ebfp nh\u1eadn t\u1edd khai thu\u1ebf \u0111\u1eb7t t\u1ea1i UBND x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15\/12\/2022<\/u><\/strong>.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n m\u1edbi ra kinh doanh (bao g\u1ed3m h\u1ed9 k\u00ea khai chuy\u1ec3n \u0111\u1ed5i sang ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n), ho\u1eb7c h\u1ed9 kho\u00e1n chuy\u1ec3n \u0111\u1ed5i sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, ho\u1eb7c h\u1ed9 kho\u00e1n thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a h\u1ed9 kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10<\/strong> k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh, ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, ho\u1eb7c thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, ho\u1eb7c thay \u0111\u1ed5i quy m\u00f4 kinh doanh.<\/p>\n\n\n\n

–  \u0110\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p, b\u00e1n l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10<\/strong> k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh doanh thu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n

4. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kho\u00e1n:<\/strong><\/p>\n\n\n\n

– Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/strong> Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kho\u00e1n m\u1edbi ra kinh doanh ho\u1eb7c c\u00f3 thay \u0111\u1ed5i ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ea5p, b\u00e1n l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10<\/strong> k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh doanh thu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n

5. C\u00f4ng khai th\u00f4ng tin HKD n\u1ed9p thu\u1ebf kho\u00e1n<\/strong>:<\/strong><\/p>\n\n\n\n

– C\u01a1 quan thu\u1ebf c\u00f4ng khai th\u00f4ng tin h\u1ed9 kho\u00e1n l\u1ea7n 01 t\u1eeb ng\u00e0y 20\/12\/2022 \u0111\u1ebfn ng\u00e0y 31\/12\/2022; l\u1ea7n 02 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01\/2023 \u0111\u1ebfn h\u1ebft n\u0103m. Th\u00f4ng tin c\u00f4ng khai g\u1ed3m: Danh s\u00e1ch h\u1ed9 kho\u00e1n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf; Danh s\u00e1ch h\u1ed9 kho\u00e1n thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

– \u0110\u1ecba \u0111i\u1ec3m v\u00e0 h\u00ecnh th\u1ee9c c\u00f4ng khai th\u00f4ng tin:<\/p>\n\n\n\n

+ Ni\u00eam y\u1ebft t\u00e0i li\u1ec7u c\u00f4ng khai t\u1ea1i B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda c\u1ee7a CCT\/CCTKV; UBND qu\u1eadn, huy\u1ec7n; t\u1ea1i c\u1eeda, c\u1ed5ng ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m thu\u1eadn l\u1ee3i cho vi\u1ec7c ti\u1ebfp c\u1eadn th\u00f4ng tin, \u0111\u1ecba \u0111i\u1ec3m th\u00edch h\u1ee3p c\u1ee7a tr\u1ee5 s\u1edf UBND x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n; tr\u1ee5 s\u1edf \u0110\u1ed9i thu\u1ebf; Ban qu\u1ea3n l\u00fd ch\u1ee3.<\/p>\n\n\n\n

+ G\u1eedi t\u00e0i li\u1ec7u c\u00f4ng khai \u0111\u1ebfn H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 M\u1eb7t tr\u1eadn t\u1ed5 qu\u1ed1c qu\u1eadn, huy\u1ec7n, x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n.<\/p>\n\n\n\n

+ \u0110\u0103ng c\u00f4ng khai th\u00f4ng tin h\u1ed9 kho\u00e1n theo t\u1eebng \u0111\u1ecba b\u00e0n tr\u00ean Trang Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf.<\/p>\n\n\n\n

+ H\u1ed9 kho\u00e1n c\u00f3 th\u1ec3 tra c\u1ee9u th\u00f4ng tin c\u00f4ng khai tr\u00ean \u1ee9ng d\u1ee5ng eTax Mobile ho\u1eb7c truy c\u1eadp theo \u0111\u1ecba ch\u1ec9: http:\/\/gdt.gov.vn<\/a>.<\/p>\n\n\n\n

6<\/strong>. H\u1ed9<\/strong> kho\u00e1n chuy\u1ec3n \u0111\u1ed5i<\/strong> sang<\/strong> h\u1ed9 k\u00ea khai<\/strong>:<\/strong><\/p>\n\n\n\n

H\u1ed9 kho\u00e1n trong n\u0103m chuy\u1ec3n \u0111\u1ed5i sang h\u1ed9 k\u00ea khai th\u00ec tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, h\u1ed9 kho\u00e1n khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung T\u1edd khai thu\u1ebf kho\u00e1n m\u1eabu 01\/CNKD<\/u><\/strong>. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m thu\u1ebf \u0111\u00e3 kho\u00e1n cho th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/u><\/strong>.<\/p>\n\n\n\n

IV.<\/strong> KHAI<\/strong> THU\u1ebe<\/strong>, N\u1ed8P THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 K\u00ca KHAI<\/strong><\/p>\n\n\n\n

1. <\/strong>Nguy\u00ean t\u1eafc khai thu\u1ebf<\/strong><\/p>\n\n\n\n

– <\/strong>H\u1ed9 k\u00ea khai bao g\u1ed3m: HKD quy m\u00f4 l\u1edbn v\u00e0 HKD ch\u01b0a \u0111\u00e1p \u1ee9ng quy m\u00f4 l\u1edbn nh\u01b0ng l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh HKD quy m\u00f4 l\u1edbn l\u00e0 doanh thu ho\u1eb7c lao \u0111\u1ed9ng s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3: trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n v\u00e0 l\u0129nh v\u1ef1c c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/u><\/strong> c\u00f3 s\u1ed1 lao \u0111\u1ed9ng tham gia BHXH b\u00ecnh qu\u00e2n n\u0103m t\u1eeb 10 ng\u01b0\u1eddi tr\u1edf l\u00ean ho\u1eb7c t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/u><\/strong>; trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5<\/u><\/strong> c\u00f3 s\u1ed1 lao \u0111\u1ed9ng tham gia BHXH b\u00ecnh qu\u00e2n n\u0103m t\u1eeb 10 ng\u01b0\u1eddi tr\u1edf l\u00ean ho\u1eb7c t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/u><\/strong>.<\/p>\n\n\n\n

– H\u1ed9 k\u00ea khai ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC ng\u00e0y 11\/10\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/01\/2022. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 k\u00ea khai trong l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. H\u1ed9 k\u00ea khai n\u1ebfu x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

– H\u1ed9 k\u00ea khai kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n\n\n\n

– H\u1ed9 k\u00ea khai th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng theo quy \u0111\u1ecbnh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 k\u00ea khai \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed khai thu\u1ebf theo qu\u00fd v\u00e0 l\u1ef1a ch\u1ecdn khai thu\u1ebf theo qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd.<\/p>\n\n\n\n

2. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n<\/strong>:<\/strong><\/p>\n\n\n\n

2.1<\/strong>.<\/strong> H\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>:<\/strong><\/p>\n\n\n\n

H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng\/qu\u00fd \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai nh\u01b0 sau:<\/p>\n\n\n\n

– T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC;<\/p>\n\n\n\n

– Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai) theo m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai n\u1ebfu c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC.<\/p>\n\n\n\n

2.2. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>:<\/strong><\/p>\n\n\n\n

H\u1ed3 s\u01a1 g\u1eedi b\u01b0u \u0111i\u1ec7n ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp\u00a0t\u1ea1i B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda-Chi c\u1ee5c Thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh (\u0111\u1ecba ch\u1ec9: 368 B\u1ea1ch \u0110\u1eb1ng,\u00a0Ph\u01b0\u1eddng 14, qu\u1eadn B\u00ecnh Th\u1ea1nh).<\/p>\n\n\n\n

2.3<\/strong>.<\/strong> Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>:<\/strong><\/p>\n\n\n\n

Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai nh\u01b0 sau:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng<\/strong> th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20<\/strong> c\u1ee7a th\u00e1ng ti\u1ebfp theo li\u1ec1n k\u1ec1 th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd<\/strong> th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo<\/strong> li\u1ec1n k\u1ec1 qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n

2.4. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong>:<\/strong><\/p>\n\n\n\n

Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.<\/p>\n\n\n\n

V. C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe:<\/strong><\/p>\n\n\n\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng  v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/p>\n\n\n\n

1. <\/strong>Doanh thu t\u00ednh thu\u1ebf:<\/strong><\/p>\n\n\n\n

Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n; c\u00e1c kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i, ph\u00ed thu th\u00eam \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh; c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c (ch\u1ec9 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNCN); doanh thu kh\u00e1c m\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n\n\n\n

2. T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu:<\/strong><\/p>\n\n\n\n

– T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1 nh\u01b0 sau:<\/p>\n\n\n\n

L\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1<\/strong><\/td>T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/strong><\/td>T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/strong><\/td><\/tr>
Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/td>1%<\/td>0,5%<\/td><\/tr>
D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>5%<\/td>2%<\/td><\/tr>
S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>3%<\/td>1,5%<\/td><\/tr>
Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/td>2%<\/td>1%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

(Chi ti\u1ebft Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c <\/em>I<\/em> ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 s\u1ed1 <\/em>40\/2021<\/em>\/TT-BTC<\/em>).<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

3. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n\n\n\n

S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/p>\n\n\n\n

S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/p>\n\n\n\n

VI.  S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N:<\/strong><\/p>\n\n\n\n

– HKD n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T). \u0110\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n\n\n\n

– HKD s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (kh\u00f4ng bao g\u1ed3m h\u1ed9 kho\u00e1n, h\u1ed9 t\u1eebng l\u1ea7n ph\u00e1t sinh) c\u1ea7n c\u00f3 email, ch\u1eef k\u00fd s\u1ed1 (\u0111\u01b0\u1ee3c c\u1ea5p th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c<\/em>) v\u00e0 m\u00e1y t\u00ednh k\u1ebft n\u1ed1i internet. H\u0110\u0110T c\u1ee7a HKD \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 H\u0110\u0110T (th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 H\u0110\u0110T \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/em>). <\/p>\n\n\n\n

VII. H\u1ed2 S\u01a0 TH\u1ee6 T\u1ee4C KH\u00c1C:<\/strong><\/p>\n\n\n\n

1. T\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n:<\/strong><\/p>\n\n\n\n

1.1. M\u1eabu bi\u1ec3u v\u00e0 th\u1eddi h\u1ea1n:<\/strong><\/p>\n\n\n\n

a. H\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh:<\/em><\/p>\n\n\n\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh khi t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n (m\u1eabu Ph\u1ee5 l\u1ee5c III-4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 01\/2021\/TT-BKH\u0110T ng\u00e0y 16\/03\/2021 c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0) g\u1eedi cho c\u01a1 quan c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh \u00edt<\/u><\/em><\/strong> nh\u1ea5t 03<\/u><\/em><\/strong>(ba)<\/u><\/em><\/strong> ng\u00e0y l\u00e0m vi\u1ec7c<\/u><\/em><\/strong> tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh<\/u><\/em><\/strong> ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n.<\/em><\/u><\/strong><\/p>\n\n\n\n

b. H\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh:<\/em><\/p>\n\n\n\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh khi t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n m\u1eabu s\u1ed1 23\/\u0110K-TCT (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c<\/u><\/em> tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh<\/em><\/u> ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n.<\/u><\/em><\/strong><\/p>\n\n\n\n

Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 m\u1ed9t n\u0103m \u0111\u1ed1i v\u1edbi 01 l\u1ea7n \u0111\u0103ng k\u00fd.<\/p>\n\n\n\n

1.2. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p:<\/strong><\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi HKD\u00a0thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh: \u1ee6y ban nh\u00e2n d\u00e2n qu\u1eadn B\u00ecnh Th\u1ea1nh.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi HKD\u00a0kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh: Ph\u00f2ng qu\u1ea3n l\u00fd HKD & CNKD n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

2. Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong><\/p>\n\n\n\n

2.1. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf:<\/strong><\/p>\n\n\n\n

HKD c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c<\/em> k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ng\u00e0y ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n

2.2. H\u1ed3 s\u01a1 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf:<\/strong><\/p>\n\n\n\n

H\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\n\n\n\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n\n\n\n

– Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (b\u1ea3n g\u1ed1c).<\/p>\n\n\n\n

\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1:<\/p>\n\n\n\n

–\u00a0<\/em>T\u1ea1i Ph\u00f2ng qu\u1ea3n l\u00fd HKD & CNKD n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3<\/strong>, g\u1ed3m c\u1ea3 n\u1ee3 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ch\u01b0a th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

2.3. H\u1ed3 s\u01a1 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong><\/p>\n\n\n\n

Sau khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3, g\u1ed3m c\u1ea3 n\u1ee3 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau:<\/p>\n\n\n\n

H\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\n\n\n\n

– Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh (m\u1eabu Ph\u1ee5 l\u1ee5c III-5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 01\/2021\/TT-BKH\u0110T ng\u00e0y 16\/3\/2021 c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0)<\/p>\n\n\n\n

– Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf;<\/p>\n\n\n\n

– B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh;<\/p>\n\n\n\n

– B\u1ea3n sao bi\u00ean b\u1ea3n h\u1ecdp th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/p>\n\n\n\n

\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1:<\/p>\n\n\n\n

– \u1ee6y ban nh\u00e2n d\u00e2n qu\u1eadn B\u00ecnh Th\u1ea1nh (\u0111\u1ecba ch\u1ec9:\u00a0368 B\u1ea1ch \u0110\u1eb1ng, Ph\u01b0\u1eddng 14, qu\u1eadn B\u00ecnh Th\u1ea1nh, TP.HCM)<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh:<\/strong><\/p>\n\n\n\n

C\u00e1c th\u1ee7 t\u1ee5c n\u00eau tr\u00ean, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh qu\u1eadn B\u00ecnh Th\u1ea1nh nh\u01b0 sau:<\/p>\n\n\n\n

Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/strong><\/p>\n\n\n\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed (theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC ng\u00e0y 18\/03\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) theo c\u00e1c c\u00e1ch sau:<\/p>\n\n\n\n

– C\u00e1ch 1: \u0111\u0103ng k\u00fd qua C\u1ed5ng<\/strong> d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia <\/strong>(https:\/\/dichvucong.gov.vn<\/strong>)<\/p>\n\n\n\n

– C\u00e1ch 2: \u0111\u0103ng k\u00fd qua H\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong> (https:\/\/canhan.gdt.gov.vn<\/strong><\/a>)<\/p>\n\n\n\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng nh\u1eadp v\u00e0o t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed\u00a0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf bao g\u1ed3m c\u00e1c h\u1ed3 s\u01a1 sau: \u0111\u0103ng k\u00fd thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p Th\u00f4ng b\u00e1o t\u1ea1m ng\u01b0ng kinh doanh\/ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n; gia h\u1ea1n n\u1ed9p thu\u1ebf; b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; v\u0103n b\u1ea3n\u00a0ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf\u00a0…<\/p>\n\n\n\n

4. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p thu\u1ebf:<\/strong><\/p>\n\n\n\n

N\u1ed9p thu\u1ebf t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u01b0 Vietinbank, Vietcombank, BIDV, MB Bank, Agribank, VPBank, SHB, Techcombank,Seabank, LienVietPostBank ho\u1eb7c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u00ean \u1ee9ng d\u1ee5ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (eTax Mobile) ho\u1eb7c \u1ee9ng d\u1ee5ng c\u1ee7a C\u1ee5c Thu\u1ebf Tp. H\u1ed3 Ch\u00ed Minh (HCM Tax) th\u00f4ng qua li\u00ean k\u1ebft v\u1edbi thanh to\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

S\u1ed1 t\u00e0i kho\u1ea3n:\u00a071111056441\u00a0–\u00a0C\u01a1 quan thu Chi c\u1ee5c Thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc Qu\u1eadn B\u00ecnh Th\u1ea1nh. N\u1ed9i dung kinh t\u1ebf:\u00a0Thu\u1ebf GTGT (1701)<\/strong>,\u00a0Thu\u1ebf TNCN (1003)<\/strong>.<\/p>\n\n\n\n

Sau khi n\u1ed9p ti\u1ec1n v\u00e0o NSNN, HKD nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf l\u00e0 Gi\u1ea5y n\u1ed9p ti\u1ec1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh HKD \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

L\u01b0u <\/u><\/strong>\u00fd: <\/strong>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c 0,03%\/ng\u00e0y<\/strong> t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eb1m tuy\u00ean truy\u1ec1n,\u00a0ph\u1ed5 bi\u1ebfn k\u1ecbp th\u1eddi\u00a0ch\u00ednh s\u00e1ch,\u00a0ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ebfn\u00a0Qu\u00fd h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh\u00a0tr\u00ean \u0111\u1ecba b\u00e0n qu\u1eadn B\u00ecnh\u00a0Th\u1ea1nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,12,1,10],"tags":[],"class_list":["post-702","post","type-post","status-publish","format-standard","hentry","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=702"}],"version-history":[{"count":3,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/702\/revisions"}],"predecessor-version":[{"id":705,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/702\/revisions\/705"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}