{"id":211827,"date":"2021-03-02T06:11:50","date_gmt":"2021-03-01T23:11:50","guid":{"rendered":"https:\/\/gtax.vn\/?p=211827"},"modified":"2024-11-26T10:19:18","modified_gmt":"2024-11-26T03:19:18","slug":"quyet-toan-thu-nhap","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/quyet-toan-thu-nhap\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu nh\u1eadp doanh nghi\u1ec7p n\u0103m"},"content":{"rendered":"<p>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch), doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu nh\u1eadp doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 TNDN) \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/p>\n<p>L\u01b0u \u00fd: Hi\u1ec7n t\u1ea1i Kh\u00f4ng t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2019 t\u1ea1i c\u01a1 quan thu\u1ebf nh\u01b0 c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/p>\n<h2>Gi\u1ea5y t\u1edd c\u1ea7n chu\u1ea9n b\u1ecb:<\/h2>\n<ol>\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 151\/2014\/TT-BTC);<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m bao g\u1ed3m\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u1eabu s\u1ed1 B01-DN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC);<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u1eabu s\u1ed1 B02-DNN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC);<\/li>\n<li>B\u00e1o c\u00e1o lu\u00e2n chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 B\u00e1o c\u00e1o lu\u00e2n chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC);<\/li>\n<li>B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B09-DN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/li>\n<\/ul>\n<\/li>\n<li>Gi\u1ea5y \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c;<\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC):<\/span>\n<ul>\n<li><span style=\"color: #555555; font-size: 14.4px;\">M\u1eabu s\u1ed1 03-1A\/TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">M\u1eabu s\u1ed1 03-1B\/TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c c\u00e1c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">M\u1eabu s\u1ed1 03-1C\/TNDN \u0111\u1ed1i v\u1edbi c\u00e1c C\u00f4ng ty ch\u1ee9ng kho\u00e1n, C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 (M\u1eabu s\u1ed1 03-2\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">C\u00e1c Ph\u1ee5 l\u1ee5c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC):<\/span>\n<ul>\n<li><span style=\"color: #555555; font-size: 14.4px;\">\u00a0M\u1eabu s\u1ed1 03-3A\/TNDN \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u01a1 s\u1edf kinh doanh di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">M\u1eabu s\u1ed1 03-3B\/TNDN \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, m\u1edf r\u1ed9ng quy m\u00f4, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng sinh th\u00e1i, n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t (\u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">M\u1eabu s\u1ed1 03-3C\/TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf(M\u1eabu s\u1ed1 03-4\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (<\/span>M\u1eabu s\u1ed1 03-5\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<span style=\"color: #555555; font-size: 14.4px;\">).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c b\u00e1o c\u00e1o tr\u00edch l\u1eadp, \u0111i\u1ec1u chuy\u1ec3n v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7(M\u1eabu s\u1ed1 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 12\/2016\/TTLT-BKHCN-BTC).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c t\u00ednh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf t\u1ec9nh th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (M\u1eabu s\u1ed1 03-8\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Ph\u1ee5 l\u1ee5c B\u00e1o c\u00e1o tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro, b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u1ec1 m\u00f4i tr\u01b0\u1eddng (Ph\u1ee5 l\u1ee5c 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 86\/2016\/TT-BTC).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 n\u00eau tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u1ee5 th\u1ec3 h<\/span>\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:\n<ul>\n<li><span style=\"color: #555555; font-size: 14.4px;\">B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 14.4px;\">B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3n g\u1ed1c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin c\u1ea7n l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m, K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener noreferrer\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i ho\u1eb7c <a href=\"https:\/\/gtax.vn\/english\/dich-vu-quyet-toan-thue\/\">d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/a>. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax v\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 duy nh\u1ea5t D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i Gtax cam k\u1ebft ho\u00e0n 100% chi ph\u00ed n\u1ebfu B\u1ea1n KH\u00d4NG H\u00c0I L\u00d2NG v\u1ec1 d\u1ecbch v\u1ee5 ho\u1eb7c th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n<p><strong>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage: <a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch), doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu nh\u1eadp doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 TNDN) \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf [&#8230;]\n","protected":false},"author":1,"featured_media":211653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-211827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/211827"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=211827"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/211827\/revisions"}],"predecessor-version":[{"id":233199,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/211827\/revisions\/233199"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/211653"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=211827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=211827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=211827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}