{"id":7067,"date":"2024-01-10T15:06:51","date_gmt":"2024-01-10T08:06:51","guid":{"rendered":"https:\/\/anlegal.vn\/?p=7067"},"modified":"2024-04-23T14:42:49","modified_gmt":"2024-04-23T07:42:49","slug":"anl-sharing-02-quy-dinh-ve-ke-khai-nop-ho-so-ke-khai-va-nop-thue-cua-mot-so-loai-thue","status":"publish","type":"post","link":"https:\/\/anlegal.vn\/vi\/tin-tuc\/anl-sharing-02-quy-dinh-ve-ke-khai-nop-ho-so-ke-khai-va-nop-thue-cua-mot-so-loai-thue\/","title":{"rendered":"[ANL SHARING 02] QUY \u0110\u1ecaNH V\u1ec0 K\u00ca KHAI, N\u1ed8P H\u1ed2 S\u01a0 K\u00ca KHAI V\u00c0 N\u1ed8P THU\u1ebe C\u1ee6A M\u1ed8T S\u1ed0 LO\u1ea0I THU\u1ebe"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n trong qu\u00e1 tr\u00ecnh t\u00ecm hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf \u0111\u1eb7c tr\u01b0ng, quan tr\u1ecdng nh\u01b0: thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, AN Legal<\/strong><\/span> theo \u0111\u00e2y t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 th\u1eddi gian n\u1ed9p thu\u1ebf c\u1ee7a m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf tr\u00ean.<\/p>\n

I. TH\u1edcI H\u1ea0N N\u1ed8P H\u1ed2 S\u01a0 KHAI THU\u1ebe<\/strong><\/p>\n

1. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, theo qu\u00fd[1]:<\/p>\n

(a)\u00a0Theo th\u00e1ng: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo th\u00e1ng;<\/p>\n

(b)\u00a0Theo qu\u00fd: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo qu\u00fd.<\/p>\n

2. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m[2]:<\/p>\n

(a)\u00a0Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 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 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m; ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m;<\/p>\n

(b)\u00a0Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf;<\/p>\n

(c)\u00a0Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n; tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh.<\/p>\n

3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf[3].<\/p>\n

4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra s\u1ef1 ki\u1ec7n[4].<\/p>\n

II. TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe[5]:<\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf, 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. 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

2. \u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec t\u1ea1m n\u1ed9p theo qu\u00fd, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

III. C\u00c1C TR\u01af\u1edcNG H\u1ee2P K\u00ca KHAI THU\u1ebe THEO T\u1eeaNG L\u1ea6N PH\u00c1T SINH:<\/strong><\/p>\n

1. Thu\u1ebf GTGT: Thu\u1ebf GTGT c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7.3 Ngh\u1ecb \u0110\u1ecbnh 126\/2020 ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT nh\u01b0ng c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0(\u201cB\u0110S\u201d)[6].<\/p>\n

2. Thu\u1ebf TNDN:<\/p>\n

(a) Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN[7].<\/p>\n

(b) Thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i[8].<\/p>\n

3. Thu\u1ebf TNCN: Thu\u1ebf TNCN do c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S;\u00a0thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n; thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng t\u1eeb n\u01b0\u1edbc ngo\u00e0i; thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng[9].<\/p>\n

4. C\u00e1c lo\u1ea1i thu\u1ebf, kho\u1ea3n thu khai quy\u1ebft to\u00e1n n\u0103m v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p (chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p[10]). Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u1ed5 ph\u1ea7n h\u00f3a) m\u00e0 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac n\u0103m[10].<\/p>\n

5. Thu\u1ebf TNDN (tr\u1eeb thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; thu\u1ebf TNDN k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y). Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd (bao g\u1ed3m c\u1ea3 t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf TNDN cho \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u01a1i c\u00f3 B\u0110S chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh) v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.[\/vc_column_text][vc_empty_space height=”60px”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]1. \u0110i\u1ec1u 44.1 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/p>\n

2. \u0110i\u1ec1u 44.2 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/p>\n

3. \u0110i\u1ec1u 44.3 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/p>\n

4. \u0110i\u1ec1u 44.4 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/p>\n

5. \u0110i\u1ec1u 55.1 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/p>\n

6. \u0110i\u1ec1u 8.4(a) Ngh\u1ecb \u0110\u1ecbnh 126\/2020\/N\u0110-CP<\/p>\n

7. \u0110i\u1ec1u 8.4(e) Ngh\u1ecb \u0110\u1ecbnh 126\/2020\/N\u0110-CP<\/p>\n

8. \u0110i\u1ec1u 8.4(o) Ngh\u1ecb \u0110\u1ecbnh 126\/2020\/N\u0110-CP<\/p>\n

9. \u0110i\u1ec1u 8.4(g) Ngh\u1ecb \u0110\u1ecbnh 126\/2020\/N\u0110-CP<\/p>\n

10. \u0110i\u1ec1u 4.31 Lu\u1eadt Doanh Nghi\u1ec7p 2020<\/p>\n

11. \u0110i\u1ec1u 8.6 Ngh\u1ecb \u0110\u1ecbnh 126\/2020\/N\u0110-CP\u00a0[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: (1) b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 (2) b\u00e1o c\u00e1o gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/p>\n","protected":false},"author":1,"featured_media":7072,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[112],"tags":[],"acf":[],"yoast_head":"\n[ANL SHARING 02] QUY \u0110\u1ecaNH V\u1ec0 K\u00ca KHAI, N\u1ed8P H\u1ed2 S\u01a0 K\u00ca KHAI V\u00c0 N\u1ed8P THU\u1ebe C\u1ee6A M\u1ed8T S\u1ed0 LO\u1ea0I THU\u1ebe - AN Legal LLP website<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anlegal.vn\/vi\/tin-tuc\/anl-sharing-02-quy-dinh-ve-ke-khai-nop-ho-so-ke-khai-va-nop-thue-cua-mot-so-loai-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[ANL SHARING 02] QUY \u0110\u1ecaNH V\u1ec0 K\u00ca KHAI, N\u1ed8P H\u1ed2 S\u01a0 K\u00ca KHAI V\u00c0 N\u1ed8P THU\u1ebe C\u1ee6A M\u1ed8T S\u1ed0 LO\u1ea0I THU\u1ebe - 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