{"id":170193,"date":"2024-10-17T09:12:32","date_gmt":"2024-10-17T02:12:32","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=170193"},"modified":"2024-10-17T09:12:32","modified_gmt":"2024-10-17T02:12:32","slug":"cong-van-954-ctbph-ttht","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/170193\/cong-van-954-ctbph-ttht\/","title":{"rendered":"C\u00f4ng v\u0103n 954\/CTBPH-TTHT ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp,c\u00e1c trung t\u00e2m \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 15\/10\/2024, C\u1ee5c Thu\u1ebf t\u00ednh B\u00ecnh Ph\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 954\/CTBPH-TTHT\u00a0 nh\u1eb1m h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, c\u00e1c trung t\u00e2m \u0111\u00e0o t\u1ea1o v\u00e0 d\u1ea1y ngh\u1ec1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, C\u1ee5c thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, c\u00e1c trung t\u00e2m \u0111\u00e0o t\u1ea1p v\u00e0 d\u1ea1y ngh\u1ec1 c\u1ea7n li\u00ean t\u1ee5c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf qua c\u00e1c th\u1eddi k\u1ef3 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf TNCN, GTGT, TNDN, l\u1ec7 ph\u00ed M\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb v\u00e0 kho\u1ea3n thu t\u1eeb h\u1ecdc ph\u00ed ch\u00ednh quy v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>V\u1ec1 \u0110\u0103ng k\u00fd thu\u1ebf:<\/strong> C\u00e1c \u0111\u01a1n v\u1ecb ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf v\u00e0 Th\u00f4ng t\u01b0 li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u1ec1 l\u1ec7 ph\u00ed M\u00f4n b\u00e0i:<\/strong> C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn.<\/p>\n<p style=\"text-align: justify;\"><strong>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN):<\/strong> Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n<p><b>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc v\u00e0 d\u1ea1y ngh\u1ec1 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf GTGT, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 01\/2022 (ho\u1eb7c Q1\/2022) \u0111\u1ebfn nay: K\u00ea khai theo M\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 <\/span><span style=\"font-weight: 400;\">80\/2021\/TT-BTC<\/span><span style=\"font-weight: 400;\"> ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 01\/2022 (ho\u1eb7c Q1\/2022) \u0111\u1ebfn nay: K\u00ea khai theo M\u1eabu s\u1ed1 04\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021 \/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 (\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT); v\u1eeba cung c\u1ea5p c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 n\u00eau tr\u00ean (\u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT) th\u00ec ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p><strong>Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27\/07\/2012 v\u00e0 Kho\u1ea3n 1, \u0110i\u1ec1u 3, Ch\u01b0\u01a1ng II, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/06\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u201cthu nh\u1eadp t\u00ednh thu\u1ebf tr\u1eeb \u0111i ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c t\u00ednh thu\u1ebf theo Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu\n<ul>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2021: NNT th\u1ef1c hi\u1ec7n k\u00ea khai t\u1edd khai quy\u1ebft to\u00e1n TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (T\u1edd khai m\u1eabu 04\/TNDN).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 tu\u00e2n th\u1ee7 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i c\u00f4ng l\u1eadp<\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">V\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, thu\u1ebf GTGT, Thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p c\u00e1c \u0111\u01a1n v\u1ecb, trung t\u00e2m d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 ngo\u00e0i c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n nh\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 c\u00f4ng l\u1eadp.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai t\u1edd khai quy\u1ebft to\u00e1n TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 <\/span><span style=\"font-weight: 400;\">80\/2021\/TT-BTC<\/span><span style=\"font-weight: 400;\"> ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh <\/span><i><span style=\"font-weight: 400;\">(T\u1edd khai m\u1eabu 03\/TNDN)<\/span><\/i><\/li>\n<\/ul>\n<p>N\u1ed9i dung \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a C\u00f4ng v\u0103n nh\u01b0 sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<div class=\"fix_docquyen\">\n<div class=\"khung_docquyen\">\n<div class=\"text_docquyen\"><\/div>\n<\/div>\n<\/div>\n<div class=\"the-document-body noidungtracuu\">\n<table style=\"border-style: hidden; width: 99.8771%;\" border=\"0\" width=\"627\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-style: hidden; width: 43.9871%;\">\n<p align=\"center\">T\u1ed4NG C\u1ee4C THU\u1ebe<br \/>\nC\u1ee4C THU\u1ebe\u00a0B\u00cdNH PH\u01af\u1edaC<br \/>\nS\u1ed1:\u00a0954 \/CTBPH-TTHT<br \/>\nV\/v\u00a0ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp,<br \/>\nc\u00e1c trung t\u00e2m\u00a0\u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1 tr\u00ean \u0111\u1ecba b\u00e0n<\/p>\n<\/td>\n<td style=\"border-style: hidden; width: 64.9747%;\">\n<p align=\"center\">C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/p>\n<p align=\"center\">\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/p>\n<p align=\"center\">B\u00ecnh Ph\u01b0\u1edbc, ng\u00e0y 15 th\u00e1ng 10 n\u0103m 2024<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-style: hidden; width: 91.4956%;\" border=\"0\" width=\"627\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-style: hidden; width: 13.9423%;\">\n<p align=\"right\">K\u00ednh g\u1eedi:<\/p>\n<\/td>\n<td style=\"border-style: hidden; width: 86.0577%;\">&#8211; C\u00e1c \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong L\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &amp; \u0111\u00e0o t\u1ea1o.<br \/>\n&#8211;\u00a0C\u00e1c Trung t\u00e2m \u0111\u00e0o t\u1ea1o d\u1ea1y ngh\u1ec1 T\u01b0 th\u1ee5c, D\u00e2n l\u1eadp, B\u00e1n c\u00f4ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/luat-quan-ly-thue-2019-so-38-2019-qh14-moi-nhat-174969-d1.html\" data-title=\"38\/2019\/QH14\">38\/2019\/QH14<\/span>\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, Th\u00f4ng b\u00e1o s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-bao-551-tb-vpcp-van-phong-chinh-phu-118581-d6.html\" data-title=\"551\/TB-VPCP\">551\/TB-VPCP<\/span>\u00a0ng\u00e0y 28\/11\/2017 c\u1ee7a V\u0103n ph\u00f2ng ch\u00ednh ph\u1ee7, \u0111\u1ec3 ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1 c\u00f4ng l\u1eadp, b\u00e1n c\u00f4ng, t\u01b0 th\u1ee5c tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf qua c\u00e1c th\u1eddi k\u1ef3 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf TNCN, GTGT, TNDN, l\u1ec7 ph\u00ed M\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb v\u00e0 kho\u1ea3n thu t\u1eeb h\u1ecdc ph\u00ed ch\u00ednh quy v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn k\u00ea khai, n\u1ed9p thu\u1ebf g\u1eedi c\u00e1c \u0111\u01a1n v\u1ecb, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><strong>1.\u00a0\u0110\u0103ng k\u00fd thu\u1ebf.<\/strong><\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf cho t\u1ed5 ch\u1ee9c, chi nh\u00e1nh ph\u1ee5 thu\u1ed9c, c\u00e1 nh\u00e2n khai n\u1ed9p thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31, \u0110i\u1ec1u 32, \u0110i\u1ec1u 33 t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019 c\u1ee7a Qu\u1ed1c H\u1ed9i kh\u00f3a 14 v\u00e0 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-105-2020-tt-btc-huong-dan-ve-dang-ky-thue-195630-d1.html\" data-title=\"105\/2020\/TT-BTC\">105\/2020\/TT-BTC<\/span>\u00a0ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\"><strong>2.\u00a0Quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed M\u00f4n b\u00e0i.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/nghi-dinh-139-2016-nd-cp-chinh-phu-109186-d1.html\" data-title=\"139\/2016\/N\u0110-CP\">139\/2016\/N\u0110-CP<\/span>\u00a0ng\u00e0y 04\/10\/2016^c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft c, kho\u1ea3n 1 \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-302-2016-tt-btc-bo-tai-chinh-111442-d1.html\" data-title=\"302\/2016\/TT-BTC\">302\/2016\/TT-BTC<\/span>\u00a0ng\u00e0y 15\/11\/2016; Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-65-2020-tt-btc-sua-doi-thong-tu-302-2016-le-phi-mon-bai-186572-d1.html\" data-title=\"65\/2020\/TT-BTC\">65\/2020\/TT-BTC<\/span>\u00a0ng\u00e0y 09\/7\/2020 v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u Th\u00f4ng t\u01b0 302\/2016\/TT- BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\"><strong>3.\u00a0Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/p>\n<p style=\"text-align: justify;\">Th\u1ef1c hi\u1ec7n vi\u1ec7c khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-80-2021-tt-btc-huong-dan-luat-quan-ly-thue-va-nghi-dinh-126-2020-nd-cp-210691-d1.html\" data-title=\"80\/2021\/TT-BTC\">80\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 29\/9\/2021 v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-111-2013-tt-btc-thue-thu-nhap-ca-nhan-80846-d1.html\" data-title=\"111\/2013\/TT-BTC\">111\/2013\/TT-BTC<\/span>\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p style=\"text-align: justify;\"><strong>4.\u00a0Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng.<\/strong><\/p>\n<p style=\"text-align: justify;\">4.1.\u00a0V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">T\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/luat-thue-gia-tri-gia-tang-2008-36128-d1.html\" data-title=\"13\/2008\/QH12\">13\/2008\/QH12<\/span>\u00a0ng\u00e0y 03\/6\/2008 c\u1ee7a Qu\u1ed1c H\u1ed9i quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c.<\/em><em>..\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/em><\/p>\n<p style=\"text-align: justify;\"><em><u>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/u><\/em><em>\u00a0s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">T\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT- BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c.<\/em><em>..\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0\u00a0<u>h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/u>\u00a0d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a t\u1ed1 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i), tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u00e2n t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y. \u201d<\/em><\/p>\n<p style=\"text-align: justify;\">4.2.\u00a0V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">T\u1ea1i Kho\u1ea3n 13, \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12 ng\u00e0y 03\/6\/2008 c\u1ee7a Qu\u1ed1c H\u1ed9i quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c&#8230;\u0110i\u1ec1u 5. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>&#8230;13. D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt&#8230;\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">T\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 4 Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-219-2013-tt-btc-bo-tai-chinh-84835-d1.html\" data-title=\"219\/2013\/TT-BTC\">219\/2013\/TT-BTC<\/span>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c\u0110i\u1ec1u 4. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>&#8230;13. D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt bao g\u1ed3m c\u1ea3 d\u1ea1y ngo\u1ea1i ng\u1eef, tin h\u1ecdc; d\u1ea1y m\u00faa, h\u00e1t, h\u1ed9i h\u1ecda, nh\u1ea1c, k\u1ecbch, xi\u1ebfc, th\u1ec3 d\u1ee5c, th\u1ec3 thao; nu\u00f4i d\u1ea1y tr\u1ebb v\u00e0 d\u1ea1y c\u00e1c ngh\u1ec1 kh\u00e1c nh\u1eb1m \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 v\u0103n h\u00f3a, ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n ngh\u1ec1 nghi\u1ec7p.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">4.3.\u00a0Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 42, Ch\u01b0\u01a1ng IV Lu\u1eadt qu\u1ea3n l\u00fd s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/luat-quan-ly-thue-2019-so-38-2019-qh14-moi-nhat-174969-d1.html\" data-title=\"38\/2019\/QH14\">38\/2019\/QH14<\/span>\u00a0ng\u00e0y 13\/6\/2019 c\u1ee7a Qu\u1ed1c H\u1ed9i quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c\u0110i\u1ec1u 42. Nguy\u00ean t\u1eafc khai thu\u1ebf, t\u00ednh thu\u1ebf.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1.\u00a0<\/em><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c,\u00a0<u>\u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf<\/u>\u00a0theo m\u00e2u do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">4.4.\u00a0Quy \u0111\u1ecbnh v\u1ec1 t\u1edd khai thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12 v\u00e0 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\"><em>Vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n thu t\u1eeb h\u1ecdc ph\u00ed ch\u00ednh quy t\u1ea1i c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh sau:<\/em><\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/p>\n<p style=\"text-align: justify;\">+ \u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 01\/2022 (ho\u1eb7c Q1\/2022) \u0111\u1ebfn nay: K\u00ea khai theo M\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-80-2021-tt-btc-huong-dan-luat-quan-ly-thue-va-nghi-dinh-126-2020-nd-cp-210691-d1.html\" data-title=\"80\/2021\/TT-BTC\">80\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu:<\/p>\n<p style=\"text-align: justify;\">+ \u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 01\/2022 (ho\u1eb7c Q1\/2022) \u0111\u1ebfn nay: K\u00ea khai theo M\u1eabu s\u1ed1 04\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021 \/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 (\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT); v\u1eeba cung c\u1ea5p c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 n\u00eau tr\u00ean (\u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT) th\u00ec ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf c\u00e1c tr\u01b0\u1eddng c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u c\u00e1c kho\u1ea3n thu kh\u00e1c nhau, trong \u0111\u00f3 c\u00f3 c\u00e1c kho\u1ea3n thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT. Do \u0111\u00f3 \u0111\u1ec1 ngh\u1ecb c\u00e1c tr\u01b0\u1eddng l\u01b0u \u00fd: Trong tr\u01b0\u1eddng h\u1ee3p ngo\u00e0i kho\u1ea3n thu t\u1eeb h\u1ecdc ph\u00ed, n\u1ebfu \u0111\u01a1n v\u1ecb ph\u00e1t sinh c\u00e1c kho\u1ea3n thu kh\u00e1c ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01a1n v\u1ecb v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf GTGT. Trong \u0111\u00f3 kho\u1ea3n thu t\u1eeb h\u1ecdc ph\u00ed \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean T\u1edd khai thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\"><strong>5.\u00a0Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p.<\/strong><\/p>\n<p style=\"text-align: justify;\">5.1.\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">T\u1ea1i \u0110i\u1ec3m d, \u0111i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 2 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/luat-thue-thu-nhap-doanh-nghiep-2008-36129-d1.html\" data-title=\"14\/2008\/QH12\">14\/2008\/QH12<\/span>\u00a0ng\u00e0y 03\/6\/2008 quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c&#8230;\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1.\u00a0<\/em><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>&#8230;d) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u0111) T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp&#8230;\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">5.2.\u00a0Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n<p style=\"text-align: justify;\">T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 03\/6\/2008 quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c&#8230;\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y&#8230;\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">5.3.\u00a0Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">&#8211; T\u1ea1i Kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 3, Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-78-2014-tt-btc-bo-tai-chinh-87640-d1.html\" data-title=\"78\/2014\/TT-BTC\">78\/2014\/TT-BTC<\/span>\u00a0ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c&#8230; \u0110i\u1ec1u 3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/em><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\"><em>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>&#8211;<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>(Thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>&#8211;<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH&amp;CN (n\u1ebfu c\u00f3)<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>X<\/em><\/p>\n<\/td>\n<td><em>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><em>&#8230;5. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed1 ch\u1ee9c kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ec9nh theo t\u1ef7 l\u1ec7% tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i ti\u1ec1n cho vay): 5%.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Ri\u00eang ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, y t\u1ebf, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt: 2%.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>+ \u0110\u1ed1i v\u1edbi kinh doanh h\u00e0ng h\u00f3a: 1%.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>+ \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%. \u201d<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u201c\u0110i\u1ec1u 4. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1. Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u00ean thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u00f4 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/em><\/p>\n<p><em>Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/em><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\"><em>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\">=<\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\">&#8211;<\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>Thu nh\u1eadp<\/em>\u00a0<em>\u0111\u01b0\u1ee3c mi\u00ean<\/em>\u00a0<em>thu\u1ebf<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\">+<\/p>\n<\/td>\n<td>\n<p align=\"center\"><em>C\u00e1c kho\u1ea3n l<\/em><em>\u1ed7<\/em><em>\u00a0\u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n<p><em>2.\u00a0<\/em><em>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3\u00a0<\/em><em>t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh nh\u01b0 sau<\/em><em>:<\/em><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\"><em>Thu nh\u1eadp<\/em>\u00a0<em>ch\u1ecbu<\/em><em>\u00a0thu\u1ebf<\/em><\/p>\n<\/td>\n<td>\n<p align=\"center\">=<\/p>\n<\/td>\n<td>\n<p style=\"text-align: justify;\" align=\"center\"><em>Doanh thu<\/em><\/p>\n<\/td>\n<td style=\"text-align: justify;\">\n<p align=\"center\">&#8211;<\/p>\n<\/td>\n<td style=\"text-align: justify;\">\n<p align=\"center\"><em>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/em><\/p>\n<\/td>\n<td style=\"text-align: justify;\">\n<p align=\"center\">+<\/p>\n<\/td>\n<td style=\"text-align: justify;\">\n<p align=\"center\"><em>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n5.4.\u00a0Quy \u0111\u1ecbnh v\u1ec1 t\u1edd khai thu\u1ebf TNDN.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-123-2012-tt-btc-bo-tai-chinh-72594-d1.html\" data-title=\"123\/2012\/TT-BTC\">123\/2012\/TT-BTC<\/span>\u00a0ng\u00e0y 27\/07\/2012 v\u00e0 Kho\u1ea3n 1, \u0110i\u1ec1u 3, Ch\u01b0\u01a1ng II, Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-78-2014-tt-btc-bo-tai-chinh-87640-d1.html\" data-title=\"78\/2014\/TT-BTC\">78\/2014\/TT-BTC<\/span>\u00a0ng\u00e0y 18\/06\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh\u00a0<em>\u201cthu nh\u1eadp t\u00ednh thu\u1ebf tr\u1eeb \u0111i ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/em><\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c t\u00ednh thu\u1ebf theo Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu<\/p>\n<p style=\"text-align: justify;\">+ \u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2021: NNT th\u1ef1c hi\u1ec7n k\u00ea khai t\u1edd khai quy\u1ebft to\u00e1n TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-80-2021-tt-btc-huong-dan-luat-quan-ly-thue-va-nghi-dinh-126-2020-nd-cp-210691-d1.html\" data-title=\"80\/2021\/TT-BTC\">80\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 29\/09\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u00a0<em>(T\u1edd khai m\u1eabu 04\/TNDN)<\/em><\/p>\n<p style=\"text-align: justify;\">5.5.\u00a0C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c \u0111\u1ed1i v\u1edbi kho\u1ea3n thu h\u1ecdc ph\u00ed c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0Lu\u1eadt Gi\u00e1o d\u1ee5c s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/giao-duc\/luat-giao-duc-2019-so-43-2019-qh14-175003-d1.html\" data-title=\"43\/2019\/QH14\">43\/2019\/QH14<\/span>\u00a0ng\u00e0y 14\/6\/2019:<\/p>\n<p style=\"text-align: justify;\">+ T\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 99:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c\u0110i\u1ec1u 99. H\u1ecdc ph\u00ed, chi ph\u00ed c\u1ee7a d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1.\u00a0<\/em><em>H\u1ecdc ph\u00ed l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi h\u1ecdc ph\u1ea3i n\u1ed9p \u0111\u1ec3 chi tr\u1ea3 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o. M\u1ee9c h\u1ecdc ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo l\u1ed9 tr\u00ecnh b\u1ea3o \u0111\u1ea3m chi ph\u00ed d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 Lu\u1eadt Gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>2.\u00a0<\/em><em>Chi ph\u00ed c\u1ee7a d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng gi\u00e1o<\/em><em>\u00a0d\u1ee5c theo ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c<\/em><em>.<\/em><em>\u00a0\u201d<\/em><\/p>\n<p>+ T\u1ea1i \u0110i\u1ec1u 101:<\/p>\n<p style=\"text-align: justify;\"><em>\u0110i\u1ec1u 101. Ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1. C\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu, chi t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan; th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, thu\u1ebf v\u00e0 c\u00f4ng khai t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0Lu\u1eadt gi\u00e1 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thuong-mai\/luat-gia-2012-71733-d1.html\" data-title=\"11\/2012\/QH13\">11\/2012\/QH13<\/span>\u00a0ng\u00e0y 20\/6\/2012 (hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2013) quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\">+ T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c\u0110i\u1ec1u 19. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1<\/em><\/p>\n<p style=\"text-align: justify;\"><em>&#8230;3. Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>&#8230;.c) \u0110\u1ecbnh khung gi\u00e1 v\u00e0 m\u1ee9c gi\u00e1 c\u1ee5 th\u1ec3 \u0111\u1ed5i v\u1edbi:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>D\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o t\u1ea1i c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o c\u1ee7a Nh\u00e0 n\u01b0\u1edbc;\u201d<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>Th\u00f4ng b\u00e1o s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-bao-551-tb-vpcp-van-phong-chinh-phu-118581-d6.html\" data-title=\"551\/TB-VPCP\">551\/TB-VPCP<\/span>\u00a0ng\u00e0y 28\/11\/2027 c\u1ee7a V\u0103n ph\u00f2ng ch\u00ednh ph\u1ee7 th\u00f4ng b\u00e1o \u00fd ki\u1ebfn k\u1ebft lu\u1eadn c\u1ee7a Ph\u00f3 th\u1ee7 t\u01b0\u1edbng ch\u00ednh ph\u1ee7 V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>\u201c1. Thu\u1ebf \u0111\u1ed5i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf\u201d.<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>6.\u00a0Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/tai-chinh\/nghi-dinh-123-2020-nd-cp-quy-dinh-ve-hoa-don-chung-tu-192667-d1.html\" data-title=\"123\/2020\/N\u0110-CP\">123\/2020\/N\u0110-CP<\/span>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua &#8230;\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m<\/p>\n<p style=\"text-align: justify;\">xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 sau:\u00a0<em>\u201c&#8230;.2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed5i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n<\/em><em>.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>7.\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i C\u00f4ng l\u1eadp.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1 ngo\u00e0i c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/doanh-nghiep\/thong-tu-91-2006-tt-btc-bo-tai-chinh-28843-d1.html\" data-title=\"91\/2006\/TT-BTC\">91\/2006\/TT-BTC<\/span>\u00a0ng\u00e0y 02\/10\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/dau-tu\/nghi-dinh-53-2006-nd-cp-chinh-phu-18673-d1.html\" data-title=\"53\/2006\/N\u0110-CP\">53\/2006\/N\u0110-CP<\/span>\u00a0ng\u00e0y 25\/5\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c c\u01a1 s\u1edf cung \u1ee9ng d\u1ecbch v\u1ee5 ngo\u00e0i c\u00f4ng l\u1eadp th\u00ec c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2006\/N\u0110-CP l\u00e0\u00a0<em>c\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng<\/em>\u00a0trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, y t\u1ebf, v\u0103n h\u00f3a th\u00f4ng tin, th\u1ec3 d\u1ee5c th\u1ec3 thao, khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i, d\u00e2n s\u1ed1, gia \u0111\u00ecnh, b\u1ea3o v\u1ec7 v\u00e0 ch\u0103m s\u00f3c tr\u1ebb em.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, thu\u1ebf GTGT, Thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p c\u00e1c \u0111\u01a1n v\u1ecb, trung t\u00e2m d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 ngo\u00e0i c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n nh\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 c\u00f4ng l\u1eadp.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai t\u1edd khai quy\u1ebft to\u00e1n TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/thong-tu-80-2021-tt-btc-huong-dan-luat-quan-ly-thue-va-nghi-dinh-126-2020-nd-cp-210691-d1.html\" data-title=\"80\/2021\/TT-BTC\">80\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u00a0<em>(T\u1edd khai m\u1eabu 03\/TNDN)<\/em><\/p>\n<p><strong>8.\u00a0<\/strong><strong>Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 ph\u00ed, l\u1ec7 ph\u00ed.<\/strong><\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb vi ph\u1ea1m trong vi\u1ec7c th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf, ph\u00ed, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb khi cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 th\u00ec s\u1ebd \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/nghi-dinh-125-2020-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-192660-d1.html\" data-title=\"125\/2020\/N\u0110-CP\">125\/2020\/N\u0110-CP<\/span>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh Ph\u1ee7; quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/nghi-dinh-109-2013-nd-cp-chinh-phu-81525-d1.html\" data-title=\"109\/2013\/N\u0110-CP\">109\/2013\/N\u0110-CP<\/span>\u00a0ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed, h\u00f3a \u0111\u01a1n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<span class=\"doclink insertLink\" data-url=\"\/thue\/nghi-dinh-49-2016-nd-cp-chinh-phu-105558-d1.html\" data-title=\"49\/2016\/N\u0110-CP\">49\/2016\/N\u0110-CP<\/span>\u00a0ng\u00e0y 27\/5\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0109\/2013\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh Ph\u1ee7.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o, l\u0129nh v\u1ef1c d\u1ea1y ngh\u1ec1 kh\u00e1c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang theo c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3.<\/p>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n n\u1ebfu g\u1eafp v\u01b0\u1edbng m\u1eafc v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1c Ph\u00f2ng Tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 NNT, Ph\u00f2ng K\u00ea Khai &amp; k\u1ebf to\u00e1n thu\u1ebf ho\u1eb7c qua s\u1ed1 li\u00ean l\u1ea1c 02713.879193 (TTHT) v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i 02713.870909 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n.<\/p>\n<p style=\"text-align: justify;\">C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/p>\n<table style=\"border-style: hidden;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border-style: hidden;\"><strong>N<\/strong><strong>\u01a1i nh\u1eadn:<\/strong><br \/>\n&#8211;\u00a0Nh\u01b0 tr\u00ean;<br \/>\n&#8211;\u00a0UBND t\u1ec9nh (b\u00e1o c\u00e1o);<br \/>\n&#8211;\u00a0UBND c\u00e1c huy\u1ec7n, th\u1ecb, tp (ph\u1ed1i h\u1ee3p);<br \/>\n&#8211;\u00a0Thanh tra t\u1ec9nh BP (ph\u1ed1i h\u1ee3p);<br \/>\n&#8211;\u00a0S\u1edf T\u00e0i ch\u00ednh, S\u1edf Lao \u0111\u1ed9ng TB&amp;XH,<br \/>\n&#8211;\u00a0S\u1edf Gi\u00e1o d\u1ee5c &amp; \u0111\u00e0o t\u1ea1o, S\u1edf Giao th\u00f4ng VT,<br \/>\n&#8211;\u00a0Li\u00ean \u0110o\u00e0n lao \u0111\u1ed9ng t\u1ec9nh (ph\u1ed1i h\u1ee3p);<br \/>\n&#8211;\u00a0C\u00e1c ph\u00f2ng, Chi c\u1ee5c Thu\u1ebf tr\u1ef1c thu\u1ed9c;<br \/>\n&#8211;\u00a0\u0110\u00e0i PTTH&amp;B\u00e1o BP (ph\u1ed1i h\u1ee3p tuy\u00ean truy\u1ec1n);<br \/>\n&#8211;\u00a0Ban Tuy\u00ean Gi\u00e1o T\u1ec9nh \u1ee7y (ph\u1ed1i h\u1ee3p tuy\u00ean\u00a0truy\u1ec1n);<br \/>\n&#8211;\u00a0Trang website C\u1ee5c Thu\u1ebf;<br \/>\n&#8211;\u00a0L\u01b0u: VT, TTH<\/td>\n<td style=\"border-style: hidden;\">\n<p align=\"center\"><strong>KT. C\u1ee4C TR\u01af\u1edeNG<\/strong><br \/>\n<strong>PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/p>\n<p align=\"center\">\n<p align=\"center\">\n<p align=\"center\">\n<p align=\"center\">\n<p align=\"center\"><strong>T\u1ea1 Ho\u00e0ng Giang<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>MISA kh\u00f4ng ch\u1ec9 cung c\u1ea5p ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 k\u1ebf to\u00e1n, m\u00e0 c\u00f2n ph\u00e1t tri\u1ec3n <strong>ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong> \u2013 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u00e0 ch\u00ednh x\u00e1c v\u1edbi c\u00e1c t\u00ednh n\u0103ng nh\u01b0:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i<\/b><span style=\"font-weight: 400;\">: MISA AMIS k\u1ebft n\u1ed1i \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c trong h\u1ec7 sinh th\u00e1i MISA, nh\u01b0 ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1 v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb m\u1ed9t n\u1ec1n t\u1ea3ng duy nh\u1ea5t.<\/span><\/li>\n<li style=\"text-align: justify;\"><b>T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u<\/b><span style=\"font-weight: 400;\">: Ph\u1ea7n m\u1ec1m t\u00edch h\u1ee3p c\u00f4ng ngh\u1ec7 OCR v\u00e0 k\u1ebft n\u1ed1i ng\u00e2n h\u00e0ng \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 giao d\u1ecbch ng\u00e2n h\u00e0ng, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/li>\n<li style=\"text-align: justify;\"><b>\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: MISA AMIS h\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 l\u1eadp v\u00e0 theo d\u00f5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, t\u00ednh l\u01b0\u01a1ng, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-169971\" src=\"\/wp-content\/uploads\/2024\/10\/cta-anh-4.jpg\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"\/wp-content\/uploads\/2024\/10\/cta-anh-4.jpg 1280w, \/wp-content\/uploads\/2024\/10\/cta-anh-4-500x281.jpg 500w, \/wp-content\/uploads\/2024\/10\/cta-anh-4-1024x576.jpg 1024w, \/wp-content\/uploads\/2024\/10\/cta-anh-4-768x432.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p style=\"text-align: center;\"><strong>\u0110\u0103ng k\u00fd nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y t\u1ea1i \u0111\u00e2y<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: 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class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 15\/10\/2024, C\u1ee5c Thu\u1ebf t\u00ednh B\u00ecnh Ph\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 954\/CTBPH-TTHT\u00a0 nh\u1eb1m h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, c\u00e1c trung t\u00e2m \u0111\u00e0o t\u1ea1o v\u00e0 d\u1ea1y ngh\u1ec1. 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