{"id":36854,"date":"2022-01-26T13:53:48","date_gmt":"2022-01-26T06:53:48","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=36854"},"modified":"2024-01-26T08:48:30","modified_gmt":"2024-01-26T01:48:30","slug":"le-phi-mon-bai-doi-voi-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/36854\/le-phi-mon-bai-doi-voi-ho-kinh-doanh\/","title":{"rendered":"C\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i <\/b><span style=\"font-weight: 400;\">l\u00e0 m\u1ed9t trong ba lo\u1ea1i thu\u1ebf, ph\u00ed m\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p khi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u01b0\u1eddng \u0111\u01b0\u1ee3c quen g\u1ecdi l\u00e0 thu\u1ebf m\u00f4n b\u00e0i \u2013 \u0111\u01b0\u1ee3c thu theo m\u1ed9t m\u1ee9c th\u1ed1ng nh\u1ea5t, \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ef1a tr\u00ean quy m\u00f4 c\u1ee7a\u00a0 doanh thu c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 \u0111\u01b0\u1ee3c thu h\u00e0ng n\u0103m ho\u1eb7c khi m\u1edbi ra s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/span><\/p>\n<div style=\"background-color: #f8f6f7; padding: 10px; margin: 10px 0 10px 0; border: solid 0.5px;\">\n<p style=\"text-align: justify;\"><strong>Nh\u01b0ng tr\u01b0\u1edbc ti\u00ean, \u0111\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 th\u1ec3 b\u1ea1n s\u1ebd quan t\u00e2m:<\/strong><\/p>\n<p style=\"text-align: justify;\">Tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi &#8220;<em>T\u1ea1i sao n\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3?<\/em>&#8220;, \u0111\u1ed3ng th\u1eddi g\u1ee3i \u00fd c\u00e1ch l\u1ef1a ch\u1ecdn lo\u1ea1i ph\u1ea7n m\u1ec1m ph\u00f9 h\u1ee3p nh\u1ea5t. Qu\u00fd v\u1ecb \u0111\u1ed9c gi\u1ea3 l\u00e0 h\u1ed9 kinh doanh c\u00e1 th\u1ec3 n\u1ebfu quan t\u00e2m c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1edbi b\u00e0i vi\u1ebft <a href=\"https:\/\/amis.misa.vn\/44419\/phan-mem-ke-toan-cho-ho-kinh-doanh-ca-the\/\" target=\"_blank\" rel=\"noopener\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh th\u00f4ng t\u01b0 88<\/a>.<\/p>\n<p>Tr\u00e2n tr\u1ecdng!<\/p>\n<\/div>\n<p>C\u00f2n b\u00e2y gi\u1edd, h\u00e3y c\u00f9ng MISA AMIS c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh.<\/p>\n<figure id=\"attachment_36857\" aria-describedby=\"caption-attachment-36857\" style=\"width: 601px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-36857\" src=\"\/wp-content\/uploads\/2022\/01\/Hinh-1-Le-phi-mon-bai-doi-voi-ho-kinh-doanh.png\" alt=\"\" width=\"601\" height=\"415\" srcset=\"\/wp-content\/uploads\/2022\/01\/Hinh-1-Le-phi-mon-bai-doi-voi-ho-kinh-doanh.png 601w, \/wp-content\/uploads\/2022\/01\/Hinh-1-Le-phi-mon-bai-doi-voi-ho-kinh-doanh-300x207.png 300w, \/wp-content\/uploads\/2022\/01\/Hinh-1-Le-phi-mon-bai-doi-voi-ho-kinh-doanh-218x150.png 218w, \/wp-content\/uploads\/2022\/01\/Hinh-1-Le-phi-mon-bai-doi-voi-ho-kinh-doanh-436x300.png 436w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><figcaption id=\"caption-attachment-36857\" class=\"wp-caption-text\">H\u00ecnh 1: L\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Hi\u1ec3u v\u1ec1 h\u1ed9 kinh doanh\u00a0<\/b><\/span><\/h2>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>1.1 H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (H\u1ed9 kinh doanh)<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 79 v\u00e0 \u0110i\u1ec1u 80 Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP ng\u00e0y 04\/01\/2021:<\/span><\/i><\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><b><i>\u201cH\u1ed9 kinh doanh<\/i><\/b><i><span style=\"font-weight: 400;\"> do m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec \u1ee7y quy\u1ec1n cho m\u1ed9t th\u00e0nh vi\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh. C\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u1ee7y quy\u1ec1n l\u00e0m \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh\u201d<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n th\u00ec h\u1ed9 kinh doanh do m\u1ed9t c\u00e1 nh\u00e2n, m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n, m\u1ed9t h\u1ed9 gia \u0111\u00ecnh l\u00e0m ch\u1ee7, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh ch\u1ee7 y\u1ebfu v\u1ec1 l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1 nh\u00e2n, th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u1ee7 18 tu\u1ed5i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n; h\u1ed9 gia \u0111\u00ecnh;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd m\u1ed9t h\u1ed9 kinh doanh trong ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 \u0111\u01b0\u1ee3c quy\u1ec1n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, mua ph\u1ea7n v\u1ed1n g\u00f3p trong doanh nghi\u1ec7p v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n. Tuy nhi\u00ean, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, th\u00e0nh vi\u00ean h\u1ee3p danh c\u1ee7a c\u00f4ng ty h\u1ee3p danh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1ef1 nh\u1ea5t tr\u00ed c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean h\u1ee3p danh c\u00f2n l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p, l\u00e0m mu\u1ed1i v\u00e0 nh\u1eefng ng\u01b0\u1eddi b\u00e1n h\u00e0ng rong, qu\u00e0 v\u1eb7t, bu\u00f4n chuy\u1ebfn, kinh doanh l\u01b0u \u0111\u1ed9ng, kinh doanh th\u1eddi v\u1ee5, l\u00e0m d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp th\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kinh doanh c\u00e1c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=HKD&amp;s=amis-ke-toan-HKD&amp;utm_source=Blog&amp;utm_medium=content&amp;utm_campaign=TCKT&amp;utm_content=le-phi-mon-bai-doi-voi-ho-kinh-doanh&amp;utm_term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-36255 size-full\" src=\"\/wp-content\/uploads\/2022\/01\/hinh-1-5.png\" alt=\"\" width=\"2834\" height=\"501\" srcset=\"\/wp-content\/uploads\/2022\/01\/hinh-1-5.png 2834w, \/wp-content\/uploads\/2022\/01\/hinh-1-5-300x53.png 300w, \/wp-content\/uploads\/2022\/01\/hinh-1-5-1024x181.png 1024w, \/wp-content\/uploads\/2022\/01\/hinh-1-5-768x136.png 768w, \/wp-content\/uploads\/2022\/01\/hinh-1-5-1536x272.png 1536w, \/wp-content\/uploads\/2022\/01\/hinh-1-5-2048x362.png 2048w\" sizes=\"(max-width: 2834px) 100vw, 2834px\" \/><\/a><\/p>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>1.2 \u0110\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a h\u1ed9 kinh doanh<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ed9 kinh doanh (c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh) c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m:<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p (kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n m\u00e0 doanh nghi\u1ec7p \u0111ang c\u00f3 nh\u01b0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u hay \u00e1p d\u1ee5ng Lu\u1eadt Ph\u00e1 s\u1ea3n\u2026) kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n do kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n ri\u00eang (h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ed9c l\u1eadp t\u00e1ch b\u1ea1ch v\u1edbi th\u00e0nh vi\u00ean th\u00e0nh l\u1eadp), kh\u00f4ng c\u00f3 con d\u1ea5u, kh\u00f4ng \u0111\u01b0\u1ee3c m\u1edf v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\/chi nh\u00e1nh, c\u00f3 th\u1ec3 m\u1edf nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n \u0111\u1ebfn c\u00f9ng v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n c\u1ee7a h\u1ed9, n\u1ebfu t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 tr\u1ea3 n\u1ee3 th\u00ec ph\u1ea3i l\u1ea5y c\u1ea3 t\u00e0i s\u1ea3n ri\u00eang \u0111\u1ec3 thanh to\u00e1n h\u1ebft n\u1ee3 theo Lu\u1eadt d\u00e2n s\u1ef1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh ngh\u1ec1 nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean, chuy\u00ean nghi\u1ec7p v\u00e0 thu nh\u1eadp ch\u00ednh c\u1ee7a h\u1ecd ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean thu\u00ea lao \u0111\u1ed9ng, n\u1ebfu s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean h\u01a1n 10 lao \u0111\u1ed9ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ho\u1ea1t \u0111\u1ed9ng theo h\u00ecnh th\u1ee9c doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>* L\u01b0u \u00fd:<\/i><\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh c\u00f3 th\u1ec3 c\u00f3 con d\u1ea5u nh\u01b0ng ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p th\u00f4ng tin ch\u1ee9 n\u00f3 kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n n\u00ean kh\u00f4ng c\u00f3 d\u1ea5u tr\u00f2n nh\u01b0 doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\"><em><strong>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/19011\/cap-nhat-nhung-diem-moi-trong-thong-tu-40-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">C\u1eadp nh\u1eadt nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a><\/span><\/strong><\/em><\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><\/span><\/h2>\n<h2 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>2.1 C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/i><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed9 kinh doanh (c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh) th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 65\/2020\/TT-BTC ng\u00e0y 9\/7\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 302\/2016\/TT-BTC;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP ng\u00e0y 24\/2\/2020 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 139\/2016\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 302\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<\/ul>\n<p><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/21320\/thue-mon-bai\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec? M\u1ee9c n\u1ed9p v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i 2022<\/a><\/span><\/span><\/strong><\/em><\/p>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>2.2 Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u201cC\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh\u201d h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 l\u00e0 ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i <\/span><i><span style=\"font-weight: 400;\">(theo \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/i><\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo <\/span><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC ng\u00e0y 9\/7\/2020, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 22\/2020\/N\u0110-CP ng\u00e0y 24\/2\/2020 v\u00e0 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016<\/span><\/i><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n xu\u1ea5t mu\u1ed1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n v\u00e0 d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, h\u1ed9 kinh doanh th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/i><\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0Theo <\/span><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC ng\u00e0y 9\/7\/2020<\/span><\/i><span style=\"font-weight: 400;\">,\u00a0<\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>STT<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>M\u1ee9c doanh thu<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>M\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">500.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">300.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh (thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh):<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu ra s\u1ea3n xu\u1ea5t kinh doanh trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m: n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu ra s\u1ea3n xu\u1ea5t kinh doanh trong 06 th\u00e1ng cu\u1ed1i n\u0103m: n\u1ed9p 50% m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a c\u1ea3 n\u0103m<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p xin t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u0103m d\u01b0\u01a1ng d\u1ecbch (t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12): kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m t\u1ea1m ng\u1eebng v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ho\u1eb7c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u1ec1 vi\u1ec7c xin t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng g\u1eedi tr\u01b0\u1edbc th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh (ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m), v\u00e0 <\/span><i><span style=\"font-weight: 400;\">ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m xin t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/span><\/i><span style=\"font-weight: 400;\">. N\u1ebfu kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean th\u00ec n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/35240\/chinh-thuc-ra-mat-phan-mem-ke-toan-cho-ho-kinh-doanh-dap-ung-thong-tu-88-2021-tt-btc\/\" target=\"_blank\" rel=\"nofollow noopener\">Ch\u00ednh th\u1ee9c ra m\u1eaft ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/span><\/span><\/strong><\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Doanh thu \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u00a0<\/i><\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Theo <\/span><i><span style=\"font-weight: 400;\">kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC ng\u00e0y 9\/7\/2020<\/span><\/i><span style=\"font-weight: 400;\">, doanh thu \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh (tr\u1eeb c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n): l\u00e0 t\u1ed5ng doanh thu t\u00ednh thu\u1ebf TNCN n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (kh\u00f4ng bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n) c\u1ee7a c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u00e3 gi\u1ea3i th\u1ec3, <\/span><b>t\u1ea1m ng\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh sau \u0111\u00f3 ra kinh doanh tr\u1edf l\u1ea1i<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1: l\u00e0 doanh thu c\u1ee7a n\u0103m t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u00f9ng quy m\u00f4, \u0111\u1ecba b\u00e0n, ng\u00e0nh ngh\u1ec1 theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC;<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi <\/span><b>c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n<\/b><span style=\"font-weight: 400;\">: l\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2022 l\u00e0 t\u1ed5ng doanh thu t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a n\u0103m 2022<\/span><\/i><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ph\u00e1t sinh nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m: l\u00e0 t\u1ed5ng doanh thu t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a n\u0103m t\u00ednh thu\u1ebf cho \u0111\u1ecba \u0111i\u1ec3m \u0111\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ph\u00e1t sinh cho thu\u00ea t\u00e0i s\u1ea3n t\u1ea1i nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m: l\u00e0 t\u1ed5ng doanh thu t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m c\u00f3 ph\u00e1t sinh nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>L\u01b0u \u00fd:<\/i><\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m th\u00ec n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo t\u1eebng n\u0103m t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 n\u0103m khai n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN. N\u1ebfu c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh khai n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m th\u00ec ch\u1ec9 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a m\u1ed9t n\u0103m.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/28237\/cap-nhat-nhung-diem-moi-cua-thong-tu-so-88-2021-tt-btc-che-do-ke-toan-moi-cho-cac-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">C\u1eadp nh\u1eadt nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC &amp;#8211; Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi cho c\u00e1c h\u1ed9 kinh doanh<\/a><\/span><\/strong><\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>N\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/i><\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 22\/2020\/N\u0110-CP ng\u00e0y 24\/2\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. C\u01a1 quan thu\u1ebf 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 doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh <\/span><i><span style=\"font-weight: 400;\">(theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020).<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf <\/span><b>theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/b><span style=\"font-weight: 400;\">: c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf, th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020)<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">V\u1eady, <\/span><b>h\u1ed9 kinh doanh<\/b> <i><span style=\"font-weight: 400;\">(bao g\u1ed3m h\u1ed9 kho\u00e1n, h\u1ed9 k\u00ea khai v\u00e0 c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n)<\/span><\/i> <b>kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.\u00a0<\/b><\/span><\/p>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<p><!-- end AMIS aiMarketing Form Embed Code --><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/i><\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed9 kinh doanh n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan Thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>STT<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ed9 kinh doanh<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Th\u1eddi gian ra kinh doanh<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u0103m 2024)<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Th\u1eddi h\u1ea1n g\u1eedi Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan Thu\u1ebf<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed9 \u1ed5n \u0111\u1ecbnh t\u1eeb \u0111\u1ea7u n\u0103m<\/span><\/td>\n<td style=\"text-align: justify;\"><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m (30\/1\/2024)<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/1\/2024<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\" rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td style=\"text-align: justify;\" rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed9 m\u1edbi ra kinh doanh, ho\u1eb7c \u0111\u00e3 gi\u1ea3i th\u1ec3 ra ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 7 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng (30\/7\/2024)<\/span><\/td>\n<td style=\"text-align: justify;\" rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong 6 th\u00e1ng cu\u1ed1i n\u0103m<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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 (30\/1\/2025)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, b\u00e0i vi\u1ebft c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 <\/span><b>l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/b><span style=\"font-weight: 400;\"> t\u1eeb c\u0103n c\u1ee9 ph\u00e1p l\u00fd, quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, m\u1ee9c thu theo doanh thu, khai v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh . MISA AMIS hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh.\u00a0<\/span><\/span><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan-ho-kinh-doanh\/?utm_source=Blog&amp;utm_medium=content&amp;utm_campaign=TCKT&amp;utm_content=le-phi-mon-bai-doi-voi-ho-kinh-doanh&amp;utm_term=act_nhyen\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-109594\" src=\"\/wp-content\/uploads\/2022\/02\/banner-blog_720x250-05-2.png\" alt=\"\" width=\"1500\" height=\"521\" srcset=\"\/wp-content\/uploads\/2022\/02\/banner-blog_720x250-05-2.png 1500w, \/wp-content\/uploads\/2022\/02\/banner-blog_720x250-05-2-500x174.png 500w, \/wp-content\/uploads\/2022\/02\/banner-blog_720x250-05-2-1024x356.png 1024w, \/wp-content\/uploads\/2022\/02\/banner-blog_720x250-05-2-768x267.png 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi t\u1ed5ng h\u1ee3p: NLTH<\/span><\/em><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_36854\" class=\"pvc_stats total_only  \" data-element-id=\"36854\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 m\u1ed9t trong ba lo\u1ea1i thu\u1ebf, ph\u00ed m\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p khi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u01b0\u1eddng \u0111\u01b0\u1ee3c quen g\u1ecdi l\u00e0 thu\u1ebf m\u00f4n b\u00e0i \u2013 \u0111\u01b0\u1ee3c thu theo m\u1ed9t m\u1ee9c th\u1ed1ng nh\u1ea5t, \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ef1a tr\u00ean quy m\u00f4 c\u1ee7a\u00a0 doanh thu c\u1ee7a n\u0103m [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_36854\" class=\"pvc_stats total_only  \" data-element-id=\"36854\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":36857,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2501],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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