{"id":39479,"date":"2022-02-25T11:57:20","date_gmt":"2022-02-25T04:57:20","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=39479"},"modified":"2024-04-16T10:46:28","modified_gmt":"2024-04-16T03:46:28","slug":"huong-dan-tinh-thue-gtgt-thue-tncn-doi-voi-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/39479\/huong-dan-tinh-thue-gtgt-thue-tncn-doi-voi-ho-kinh-doanh\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/span><b> T\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh <\/b><span style=\"font-weight: 400;\">nh\u01b0 th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft xin tr\u00ecnh b\u00e0y c\u00e1c quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, c\u00e1ch t\u00ednh thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/span><\/h2>\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;\">Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/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 s\u1ed1 40\/2021\/TT-BTC ng\u00e0y 01\/06\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/08\/2021;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng v\u0103n s\u1ed1 2626\/TCT-DNNCN ng\u00e0y 19\/07\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u1ec1 vi\u1ec7c gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC;<\/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 100\/2021\/TT-BTC ng\u00e0y 15\/11\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2022.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Xem th\u00eam:<\/i><\/b><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/19011\/cap-nhat-nhung-diem-moi-trong-thong-tu-40-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">C\u1eadp<\/a> <a href=\"https:\/\/amis.misa.vn\/19011\/cap-nhat-nhung-diem-moi-trong-thong-tu-40-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">nh\u1eadt<\/a><a href=\"https:\/\/amis.misa.vn\/19011\/cap-nhat-nhung-diem-moi-trong-thong-tu-40-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\"> nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/31670\/5-diem-moi-quan-trong-tai-thong-tu-100-2021-tt-btc-sua-doi-thong-tu-40-2021\/\" target=\"_blank\" rel=\"noopener\">5 \u0110i\u1ec3m m\u1edbi quan tr\u1ecdng t\u1ea1i th\u00f4ng t\u01b0 100\/2021\/TT-BTC \u2013 s\u1eeda \u0111\u1ed5i th\u00f4ng t\u01b0 40\/2021<\/a><\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC ng\u00e0y 01\/06\/2021:<\/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;\">Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 <\/span><b>doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng<\/b> <b>tr\u1edf xu\u1ed1ng<\/b><span style=\"font-weight: 400;\"> th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p <\/span><b>kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/span><\/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, c\u00e1 nh\u00e2n kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00fang h\u1ea1n; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/p>\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 kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u00ec m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho m\u1ed9t (01) ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5:<\/i><\/b><i><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh ABC c\u00f3 doanh thu kinh doanh n\u0103m l\u00e0 108 tri\u1ec7u \u0111\u1ed3ng (&gt;100 tri\u1ec7u \u0111\u1ed3ng). V\u1eady h\u1ed9 kinh doanh A thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN tr\u00ean t\u1ed5ng doanh thu l\u00e0 108 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1eady, h\u1ed9 kinh doanh c\u00f3 doanh thu trong n\u0103m d\u01b0\u01a1ng d\u1ecbch:<\/span><\/p>\n<figure id=\"attachment_39481\" aria-describedby=\"caption-attachment-39481\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-39481\" src=\"\/wp-content\/uploads\/2022\/02\/Hi\u0300nh-2_-Nguye\u0302n-ta\u0306\u0301c-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh.png\" alt=\"\" width=\"910\" height=\"333\" srcset=\"\/wp-content\/uploads\/2022\/02\/Hi\u0300nh-2_-Nguye\u0302n-ta\u0306\u0301c-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh.png 910w, \/wp-content\/uploads\/2022\/02\/Hi\u0300nh-2_-Nguye\u0302n-ta\u0306\u0301c-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh-300x110.png 300w, \/wp-content\/uploads\/2022\/02\/Hi\u0300nh-2_-Nguye\u0302n-ta\u0306\u0301c-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh-768x281.png 768w\" sizes=\"(max-width: 910px) 100vw, 910px\" \/><figcaption id=\"caption-attachment-39481\" class=\"wp-caption-text\">H\u00ecnh 2: Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Xem th\u00eam: <a href=\"https:\/\/amis.misa.vn\/36854\/le-phi-mon-bai-doi-voi-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/a> <a href=\"https:\/\/amis.misa.vn\/36854\/le-phi-mon-bai-doi-voi-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u0111\u1ed1i<\/a><a href=\"https:\/\/amis.misa.vn\/36854\/le-phi-mon-bai-doi-voi-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"> v\u1edbi h\u1ed9 kinh doanh<\/a><\/span><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC v\u00e0 Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu, c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>3.1. Doanh thu t\u00ednh thu\u1ebf<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 <\/span><b>doanh thu bao g\u1ed3m thu\u1ebf<\/b><span style=\"font-weight: 400;\"> (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3:<\/span><\/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;\">C\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i, ph\u00ed thu th\u00eam \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c (ch\u1ec9 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNCN);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh thu kh\u00e1c m\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>3.2. T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu (bi\u1ec3u thu\u1ebf)<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">a) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m <\/span><b>t\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>t\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng chi ti\u1ebft \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>DANH M\u1ee4C NG\u00c0NH NGH\u1ec0 T\u00cdNH THU\u1ebe GTGT, THU\u1ebe TNCN THEO T\u1ef6 L\u1ec6 % TR\u00caN DOANH THU \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>STT<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Danh m\u1ee5c ng\u00e0nh ngh\u1ec1<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf TNCN<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1.<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: justify;\"><\/td>\n<td style=\"text-align: justify;\"><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng);<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n cho h\u1ed9 kho\u00e1n;<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1%<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>0,5%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT, thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 0% theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c thu\u1ed9c nh\u00f3m ng\u00e0nh ngh\u1ec1 n\u00e0y m\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n cho h\u1ed9 kho\u00e1n g\u1eafn v\u1edbi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT, thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 0% theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c.<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211;<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>0,5%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td rowspan=\"5\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2.<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/b><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa g\u1ed3m: Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa ng\u1eafn h\u1ea1n cho kh\u00e1ch du l\u1ecbch, kh\u00e1ch v\u00e3ng lai kh\u00e1c; ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n h\u1ed9 cho sinh vi\u00ean, c\u00f4ng nh\u00e2n v\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1; ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa c\u00f9ng d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n gi\u1ea3i tr\u00ed;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 b\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i nh\u01b0 kinh doanh b\u1ebfn b\u00e3i, b\u00e1n v\u00e9, tr\u00f4ng gi\u1eef ph\u01b0\u01a1ng ti\u1ec7n;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t th\u01b0 t\u00edn v\u00e0 b\u01b0u ki\u1ec7n;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, \u0111\u1ea5u gi\u00e1 v\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 x\u1eed l\u00fd d\u1eef li\u1ec7u, cho thu\u00ea c\u1ed5ng th\u00f4ng tin, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, vi\u1ec5n th\u00f4ng; qu\u1ea3ng c\u00e1o tr\u00ean s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u0103n ph\u00f2ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kinh doanh kh\u00e1c;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 t\u1eafm h\u01a1i, massage, karaoke, v\u0169 tr\u01b0\u1eddng, bi-a, internet, game;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 may \u0111o, gi\u1eb7t l\u00e0; c\u1eaft t\u00f3c, l\u00e0m \u0111\u1ea7u, g\u1ed9i \u0111\u1ea7u;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00e1c bao g\u1ed3m: s\u1eeda ch\u1eefa m\u00e1y vi t\u00ednh v\u00e0 c\u00e1c \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t thi c\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p);<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5%<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT, thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 0% theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c thu\u1ed9c nh\u00f3m ng\u00e0nh ngh\u1ec1 n\u00e0y m\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c;<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211;<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Cho thu\u00ea t\u00e0i s\u1ea3n g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Cho thu\u00ea nh\u00e0, \u0111\u1ea5t, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i tr\u1eeb d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng k\u00e8m theo ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Cho thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng k\u00e8m theo d\u1ecbch v\u1ee5;<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5%<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c.<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211;<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td rowspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3.<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/b><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; V\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 k\u00e8m theo b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ea3o d\u01b0\u1ee1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 k\u00e8m theo b\u00e1n s\u1ea3n ph\u1ea9m;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p);<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%;<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3%<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1,5%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT, thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 0% theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c thu\u1ed9c nh\u00f3m ng\u00e0nh ngh\u1ec1 n\u00e0y m\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh.<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211;<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1,5%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td rowspan=\"4\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4.<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/b><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/span><\/td>\n<td rowspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2%<\/b><\/span><\/td>\n<td rowspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1%<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3 n\u00eau tr\u00ean;<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>3.3. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/i><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT\u00a0<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x\u00a0<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=\u00a0<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><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 H\u1ed9 kinh doanh<\/a> MISA l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap ch\u1ee7 h\u1ed9 v\u00e0 k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng k\u00ea khai v\u00e0 theo d\u00f5i to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNCN ph\u1ea3i n\u1ed9p ngay tr\u00ean ph\u1ea7n m\u1ec1m. Tr\u1ea3i nghi\u1ec7m 15 ng\u00e0y mi\u1ec5n ph\u00ed ngay h\u00f4m nay!<\/p>\n<\/blockquote>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&lt;style&gt;\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: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t&lt;\/style&gt;\n\t\t&lt;p style=&quot;text-align: center;&quot;&gt;&lt;a rel=&quot;nofollow&quot; class=&quot;shortcode-trial-btn&quot; target=&quot;_blank&quot; href=&quot;&quot;ch\u00e8n&quot;&gt;\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            &lt;\/a&gt;&lt;\/p&gt;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:13245,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:2},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:2},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:2},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:2},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0,&quot;15&quot;:&quot;Roboto&quot;,&quot;16&quot;:11}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:17,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:13369344}}}\uee10{&quot;1&quot;:43}\"><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: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" 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=huong-dan-tinh-thue-gtgt-tncn&amp;utm_term=hkd_lmanh\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh\u00a0<\/b><\/span><\/h2>\n<figure id=\"attachment_39482\" aria-describedby=\"caption-attachment-39482\" style=\"width: 849px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-39482\" src=\"\/wp-content\/uploads\/2022\/02\/Hi\u0300nh-3_-Ca\u0301c-phu\u031bo\u031bng-pha\u0301p-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh.png\" alt=\"\" width=\"849\" height=\"514\" srcset=\"\/wp-content\/uploads\/2022\/02\/Hi\u0300nh-3_-Ca\u0301c-phu\u031bo\u031bng-pha\u0301p-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh.png 849w, \/wp-content\/uploads\/2022\/02\/Hi\u0300nh-3_-Ca\u0301c-phu\u031bo\u031bng-pha\u0301p-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh-300x182.png 300w, \/wp-content\/uploads\/2022\/02\/Hi\u0300nh-3_-Ca\u0301c-phu\u031bo\u031bng-pha\u0301p-ti\u0301nh-thue\u0302\u0301-do\u0302\u0301i-vo\u031b\u0301i-ho\u0323\u0302-kinh-doanh-768x465.png 768w\" sizes=\"(max-width: 849px) 100vw, 849px\" \/><figcaption id=\"caption-attachment-39482\" class=\"wp-caption-text\">H\u00ecnh 3: C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed9 kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf kh\u00e1c nhau t\u00f9y theo quy m\u00f4, l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>STT<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u01b0\u01a1ng ph\u00e1p\u00a0<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u00ea khai<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 quy m\u00f4 l\u1edbn, v\u00e0 ch\u01b0a \u0111\u00e1p \u1ee9ng quy m\u00f4 l\u1edbn nh\u01b0ng l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Kho\u00e1n<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thay n\u1ed9p thay<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u00ea t\u00e0i s\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ee3p t\u00e1c kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2026<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5<\/b><\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed5, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>4.1 Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00c1p d\u1ee5ng v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy m\u00f4 l\u1edbn, v\u00e0 ch\u01b0a \u0111\u00e1p \u1ee9ng quy m\u00f4 l\u1edbn nh\u01b0ng l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y khai thu\u1ebf, t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh theo k\u1ef3 th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Xem chi ti\u1ebft t\u1ea1i: <\/i><\/span><a href=\"https:\/\/amis.misa.vn\/39492\/huong-dan-tinh-thue-theo-phuong-phap-ke-khai-doi-voi-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/a><\/p>\n<\/blockquote>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">4.2 Ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00c1p d\u1ee5ng v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u1eebng l\u1ea7n ph\u00e1t sinh. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh m\u1ee9c thu\u1ebf kho\u00e1n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu kho\u00e1n do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh. H\u1ed9 kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi hai ph\u01b0\u01a1ng ph\u00e1p c\u01a1 b\u1ea3n tr\u00ean, th\u00ec h\u1ed9 kinh doanh:<\/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;\">Quy m\u00f4 l\u1edbn: Ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Quy m\u00f4 b\u00ecnh th\u01b0\u1eddng (nh\u1ecf): C\u00f3 th\u1ec3 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>4.3 Ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi <\/span><b>c\u00e1 nh\u00e2n<\/b> <b>kinh doanh<\/b> <b>kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/b><span style=\"font-weight: 400;\"> (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 v\u00e0 do c\u00e1 nh\u00e2n t\u1ef1 x\u00e1c \u0111\u1ecbnh) v\u00e0 <\/span><b>kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> (n\u01a1i c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0: \u0111\u1ecba \u0111i\u1ec3m giao d\u1ecbch, c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u, nh\u00e0 x\u01b0\u1edfng, nh\u00e0 kho, b\u1ebfn, b\u00e3i ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m t\u01b0\u01a1ng t\u1ef1 kh\u00e1c).\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n kinh doanh bao g\u1ed3m: c\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng; c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 th\u1ea7u x\u00e2y d\u1ef1ng t\u01b0 nh\u00e2n; c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d; c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 n\u1ebfu kh\u00f4ng l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y:<\/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;\">Khai thu\u1ebf, t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu th\u1ef1c t\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 ch\u1ee9ng minh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ee3p ph\u00e1p v\u00e0 xu\u1ea5t tr\u00ecnh k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1ef1c hi\u1ec7n khai thu\u1ebf khi c\u00f3 ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>H\u1ed3 s\u01a1 khai thu\u1ebf<\/i><\/b><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/CNKD theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC;<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>T\u1ea3i ngay: <\/i><a href=\"\/wp-content\/uploads\/2022\/02\/Ma\u0302\u0303u-so\u0302\u0301-01-CNKD-theo-Thong-tu-40.docx\">ma\u0302\u0303u so\u0302\u0301 01-CNKD theo Th\u00f4ng t\u01b0 40<\/a><\/span><\/p>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n sao bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n sao t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a nh\u01b0: b\u1ea3ng k\u00ea thu mua h\u00e0ng n\u00f4ng s\u1ea3n n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a n\u00f4ng s\u1ea3n trong n\u01b0\u1edbc; b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi n\u1ebfu l\u00e0 h\u00e0ng c\u01b0 d\u00e2n bi\u00ean gi\u1edbi nh\u1eadp kh\u1ea9u; h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng giao cho n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh trong n\u01b0\u1edbc; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a do c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t;&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u1ea3n sao so v\u1edbi b\u1ea3n ch\u00ednh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>\u00a0N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/i><\/b><\/span><\/h4>\n<figure id=\"attachment_39483\" aria-describedby=\"caption-attachment-39483\" style=\"width: 903px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-39483\" src=\"\/wp-content\/uploads\/2022\/02\/Hi\u0300nh-4_-No\u031bi-no\u0323\u0302p-ho\u0302\u0300-so\u031b-khai-thue\u0302\u0301.png\" alt=\"\" width=\"903\" height=\"530\" srcset=\"\/wp-content\/uploads\/2022\/02\/Hi\u0300nh-4_-No\u031bi-no\u0323\u0302p-ho\u0302\u0300-so\u031b-khai-thue\u0302\u0301.png 903w, \/wp-content\/uploads\/2022\/02\/Hi\u0300nh-4_-No\u031bi-no\u0323\u0302p-ho\u0302\u0300-so\u031b-khai-thue\u0302\u0301-300x176.png 300w, \/wp-content\/uploads\/2022\/02\/Hi\u0300nh-4_-No\u031bi-no\u0323\u0302p-ho\u0302\u0300-so\u031b-khai-thue\u0302\u0301-768x451.png 768w\" sizes=\"(max-width: 903px) 100vw, 903px\" \/><figcaption id=\"caption-attachment-39483\" class=\"wp-caption-text\">H\u00ecnh 4: N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kinh doanh l\u01b0u \u0111\u1ed9ng: n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i c\u00e1 nh\u00e2n ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1: n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d: n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 th\u1ea7u x\u00e2y d\u1ef1ng t\u01b0 nh\u00e2n: n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i c\u00e1 nh\u00e2n ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/i><\/b> <b>ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/b><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/i><\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.<\/span><\/span><\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>4.4 Ph\u01b0\u01a1ng ph\u00e1p khai n\u1ed9p thay<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">a) T\u1ed5 ch\u1ee9c thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">b) T\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">c) T\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n, c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c cho h\u1ed9 kho\u00e1n; (H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi cung c\u1ea5p th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh cho t\u1ed5 ch\u1ee9c \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay n\u1ebfu h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 h\u1ed9 kho\u00e1n.)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">d) T\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam) th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 cho c\u00e1 nh\u00e2n theo th\u1ecfa thu\u1eadn v\u1edbi nh\u00e0 cung c\u1ea5p n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0111) T\u1ed5 ch\u1ee9c bao g\u1ed3m c\u1ea3 ch\u1ee7 s\u1edf h\u1eefu S\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n vi\u1ec7c khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n tr\u00ean c\u01a1 s\u1edf \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1; (Theo l\u1ed9 tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf: S\u00e0n giao d\u1ecbch TM\u0110T s\u1ebd th\u1ef1c hi\u1ec7n vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng th\u00f4ng qua S\u00e0n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">e) C\u00e1 nh\u00e2n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean c\u01a1 s\u1edf \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>K\u1ef3 khai thu\u1ebf<\/i><\/b><\/span><\/h4>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>STT<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai n\u1ed9p thay<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u1ef3 khai thu\u1ebf<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n<\/span><\/p>\n<\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo th\u00e1ng; ho\u1eb7c qu\u00fd; ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh k\u1ef3 thanh to\u00e1n; ho\u1eb7c n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c chi tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u1ea1t doanh s\u1ed1: Chi th\u01b0\u1edfng, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u, h\u1ed7 tr\u1ee3, b\u1ed3i th\u01b0\u1eddng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i: Chi tr\u1ea3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 thay cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo th\u00e1ng; ho\u1eb7c qu\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay<\/span><\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd <\/i><\/b><span style=\"font-weight: 400;\">\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p (kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam) th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/CNKD theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 01-1\/BK-CNKD theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng).\u00a0<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ea3i v\u1ec1 <a href=\"\/wp-content\/uploads\/2022\/02\/Ma\u0302\u0303u-so\u0302\u0301-01-1-BK-HDKD-theo-TT-40.docx\">Ma\u0302\u0303u so\u0302\u0301 01-1-BK-H\u0110KD theo TT 40<\/a><\/span><\/p>\n<\/blockquote>\n<h3 style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>4.5 Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>a)\u00a0 C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n;<\/b>\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>b) C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed5, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: theo h\u00ecnh th\u1ee9c \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p x\u1ed5 s\u1ed1, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 khai thu\u1ebf, n\u1ed9p thu\u1ebf TNCN n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n hoa h\u1ed3ng tr\u1ea3 cho c\u00e1 nh\u00e2n trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00e1 nh\u00e2n ph\u00e1t sinh doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng t\u1ea1i nhi\u1ec1u n\u01a1i, c\u00e1 nh\u00e2n d\u1ef1 ki\u1ebfn ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n hoa h\u1ed3ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i \u0111\u01a1n v\u1ecb trong n\u0103m t\u00ednh thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf do ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb, \u0111\u1ebfn cu\u1ed1i n\u0103m c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf theo n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n m\u00e0 ngo\u00e0i doanh thu kho\u00e1n, h\u1ed9 kho\u00e1n c\u00f2n nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c th\u00ec t\u1ed5 ch\u1ee9c chi tr\u1ea3 th\u1ef1c hi\u1ec7n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay theo th\u1ef1c t\u1ebf chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u00e0y trong n\u0103m t\u00ednh thu\u1ebf<\/span><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>K\u1ef3 khai thu\u1ebf:<\/i><\/b><span style=\"font-weight: 400;\"> theo th\u00e1ng ho\u1eb7c qu\u00fd; v\u00e0 kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd:\u00a0<\/i><\/b><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb:<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 01\/XSBH\u0110C;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p (k\u00ea khai v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a th\u00e1ng\/qu\u00fd cu\u1ed1i c\u00f9ng trong n\u0103m t\u00ednh thu\u1ebf) theo m\u1eabu s\u1ed1 01-1\/BK-XSBH\u0110C theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf:<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u1edd khai thu\u1ebf n\u0103m m\u1eabu s\u1ed1 01\/TKN-CNKD;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf (cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ee3p t\u00e1c kinh doanh, \u0111\u1ea1i l\u00fd);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ B\u1ea3n sao bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3).<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/i><\/b><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u1ed5 ch\u1ee9c<\/b><span style=\"font-weight: 400;\"> kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c;<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\"> l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c thu\u1ed9c di\u1ec7n khai thu\u1ebf n\u0103m: n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/i><\/b><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb:<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>+ N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng:<\/i><\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>+ N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd:<\/i><\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo li\u1ec1n k\u1ec1 qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n:<\/i><\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MISA AMIS hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd gi\u00fap c\u00e1c b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, c\u00e1ch t\u00ednh thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh.\u00a0<\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eb1m m\u1ee5c \u0111\u00edch h\u1ed7 tr\u1ee3 t\u1ed1t nh\u1ea5t cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u2013 m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c kinh doanh \u0111\u01a1n gi\u1ea3n v\u00e0 ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, MISA ch\u00ednh th\u1ee9c ph\u00e1t h\u00e0nh ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 n\u1ed9p thu\u1ebf theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/span><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-114385\" src=\"\/wp-content\/uploads\/2023\/02\/banner-blog_720x250-05.png\" alt=\"\" width=\"1500\" height=\"521\" srcset=\"\/wp-content\/uploads\/2023\/02\/banner-blog_720x250-05.png 1500w, \/wp-content\/uploads\/2023\/02\/banner-blog_720x250-05-500x174.png 500w, \/wp-content\/uploads\/2023\/02\/banner-blog_720x250-05-1024x356.png 1024w, \/wp-content\/uploads\/2023\/02\/banner-blog_720x250-05-768x267.png 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/p>\n<p><!-- end AMIS aiMarketing Form Embed Code --><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi vi\u1ebft: NLTH<\/span><\/em><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_39479\" class=\"pvc_stats total_only  \" data-element-id=\"39479\" 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>H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). T\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh nh\u01b0 th\u1ebf n\u00e0o? 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