{"id":231612,"date":"2021-03-29T11:24:24","date_gmt":"2021-03-29T04:24:24","guid":{"rendered":"https:\/\/gtax.vn\/?p=231612"},"modified":"2021-04-14T14:32:02","modified_gmt":"2021-04-14T07:32:02","slug":"dan-phai-nop-nhung-loai-thue-gi","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/","title":{"rendered":"D\u00e2n ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf g\u00ec?"},"content":{"rendered":"<p>Ch\u00fang t\u00f4i ph\u1ea3i <strong>n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf g\u00ec<\/strong>? l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u Start-up h\u1ecfi ch\u00fang t\u00f4i. Nh\u1eb1m gi\u00fap b\u1ea1n \u0111\u1ecdc n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c l\u1ea1i thu\u1ebf ch\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n, k\u1ebf to\u00e1n Gtax s\u1ebd li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed ch\u00ednh ng\u01b0\u1eddi <strong>d\u00e2n s\u1ebd ph\u1ea3i n\u1ed9p<\/strong> theo qui \u0111\u1ecbnh \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc theo d\u00f5i nh\u01b0 sau:<\/p>\n<p>H\u01a1n 100 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1eb7t trong m\u1ecdi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c m\u00e0 \u0111\u00edch \u0111\u1ebfn cu\u1ed1i c\u00f9ng l\u00e0 ng\u01b0\u1eddi ti\u00eau th\u1ee5.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/#Cach_thuc_thu_thue\" >C\u00e1ch th\u1ee9c thu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/#Nguoi_dan_phai_nop_nhung_loai_thue_gi\" >Ng\u01b0\u1eddi d\u00e2n ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/#Thue_thu_nhap\" >Thu\u1ebf thu nh\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/#Thue_tieu_thu\" >Thu\u1ebf ti\u00eau th\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/#Thue_GTGT_VAT\" >Thu\u1ebf GTGT (VAT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/#Le_phi_mon_bai\" >L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/dan-phai-nop-nhung-loai-thue-gi\/#Hon_100_phi_le_phi_khac\" >H\u01a1n 100 ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cach_thuc_thu_thue\"><\/span>C\u00e1ch th\u1ee9c thu thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"related_news\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf \u0111\u01b0\u1ee3c thu \u1edf c\u1ea5p qu\u1ed1c gia v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng, theo hai h\u00ecnh th\u1ee9c tr\u1ef1c v\u00e0 gi\u00e1n thu. C\u1ee5 th\u1ec3, thu\u1ebf tr\u1ef1c thu l\u00e0 thu\u1ebf m\u00e0 ng\u01b0\u1eddi, ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ed3 v\u1eadt ch\u1ecbu thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t. V\u00ed d\u1ee5, <a href=\"https:\/\/gtax.vn\/english\/khai-bao-thue-tncn\/\" target=\"_blank\" rel=\"nofollow noopener\">thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>, t\u00e0i s\u1ea3n\u2026.<\/span><\/p>\n<article class=\"content_detail fck_detail width_common block_ads_connect\">\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf gi\u00e1n thu l\u00e0 thu\u1ebf m\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f9ng l\u00e0 m\u1ed9t. Ch\u1eb3ng h\u1ea1n, ch\u00ednh quy\u1ec1n \u0111\u00e1nh thu\u1ebf v\u00e0o c\u00f4ng ty nh\u01b0ng c\u00f4ng ty l\u1ea1i chuy\u1ec3n thu\u1ebf n\u00e0y v\u00e0o chi ph\u00ed t\u00ednh, t\u00ednh v\u00e0o gi\u00e1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5. Khi \u0111\u00f3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 n\u01a1i cu\u1ed1i c\u00f9ng ch\u1ecbu thu\u1ebf. V\u00ed d\u1ee5: <strong><a href=\"https:\/\/gtax.vn\/english\/04-diem-moi-ve-thue-gtgt-le-phi-dkkd-co-hieu-luc-tu-thang-112017\/\" target=\"_blank\" rel=\"nofollow noopener\">thu\u1ebf VAT<\/a>, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u2026<\/strong><\/span><\/p>\n<figure id=\"attachment_232090\" aria-describedby=\"caption-attachment-232090\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232090\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/dan-nop-thue.jpg\" alt=\"H\u01a1n 100 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1eb7t trong m\u1ecdi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c m\u00e0\" width=\"600\" height=\"401\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/dan-nop-thue.jpg 540w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/dan-nop-thue-300x201.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232090\" class=\"wp-caption-text\"><em>H\u01a1n 100 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1eb7t trong m\u1ecdi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c m\u00e0 ng\u01b0\u1eddi d\u00e2n ph\u1ea3i g\u00e1nh ch\u1ecbu<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Nguoi_dan_phai_nop_nhung_loai_thue_gi\"><\/span>Ng\u01b0\u1eddi d\u00e2n ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"Normal\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong><a href=\"http:\/\/gtax.vn\/english\/\" target=\"_blank\" rel=\"nofollow noopener\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a> Gtax<\/strong> t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 thu\u1ebf, ph\u00ed ph\u1ed5 bi\u1ebfn ng\u01b0\u1eddi d\u00e2n th\u01b0\u1eddng ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap\"><\/span>Thu\u1ebf thu nh\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt <strong>Thu\u1ebf TNCN<\/strong>. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf n\u00e0y l\u00e0 c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean \u1edf Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean, c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng tr\u00fa, t\u1ea1m tr\u00fa \u1edf Vi\u1ec7t Nam.<\/span><\/p>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf g\u1ed3m: t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ti\u1ec1n l\u01b0\u01a1ng, th\u00f9 lao, c\u00e1c kho\u1ea3n ph\u1ee5, tr\u1ee3 c\u1ea5p, th\u01b0\u1edfng; thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n: l\u00e3i cho vay, l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n\u2026; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n; tr\u00fang th\u01b0\u1edfng; b\u1ea3n quy\u1ec1n; nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; th\u1eeba k\u1ebf\u2026<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_tieu_thu\"><\/span>Thu\u1ebf ti\u00eau th\u1ee5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf thu nh\u1eb1m c\u00e1c m\u1ee5c \u0111\u00edch \u0111\u1eb7c bi\u1ec7t nh\u01b0 h\u1ea1n ch\u1ebf ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a. Lo\u1ea1i thu\u1ebf n\u00e0y c\u0169ng c\u00f3 ri\u00eang m\u1ed9t lu\u1eadt quy \u0111\u1ecbnh l\u00e0 Lu\u1eadt <strong>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong>, ban h\u00e0nh t\u1eeb n\u0103m 1998, s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u00e1c n\u0103m 2003, 2008, 2014, 2016.\u00a0<\/span><\/p>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Theo \u0111\u00f3 h\u00e0ng h\u00f3a: thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia, xe \u00f4t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7, xe m\u00e1y, t\u00e0u bay, du thuy\u1ec1n, b\u00e0i l\u00e1, h\u00e0ng m\u00e3, hay c\u00e1c d\u1ecbch v\u1ee5: kinh doanh v\u0169 tr\u01b0\u1eddng, massage, karaoke, \u0111\u1eb7t c\u01b0\u1ee3c, golf, x\u1ed5 s\u1ed1\u2026 \u0111\u1ec1u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<figure id=\"attachment_232088\" aria-describedby=\"caption-attachment-232088\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232088\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/thue-phai-nop.jpg\" alt=\"d\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf g\u00ec\" width=\"600\" height=\"399\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/thue-phai-nop.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/thue-phai-nop-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232088\" class=\"wp-caption-text\"><em>Nh\u1eefng lo\u1ea1i thu\u1ebf ng\u01b0\u1eddi d\u00e2n c\u1ea7n n\u1ed9p nh\u01b0: thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf m\u00f4n b\u00e0i&#8230;<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Thue_GTGT_VAT\"><\/span>Thu\u1ebf GTGT (VAT)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Lu\u1eadt <a href=\"https:\/\/gtax.vn\/english\/them-doi-tuong-khong-phai-ke-khai-nop-thue-gtgt\/\" target=\"_blank\" rel=\"nofollow noopener\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a> \u0111\u00e2y l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. <strong>\u00a0<\/strong><a title=\"title\" href=\"http:\/\/gtax.vn\/english\/khai-thue-ban-dau\/thue-gia-tri-gia-tang\/\" target=\"_blank\" rel=\"nofollow noopener\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu (ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng tr\u1ea3 cho ch\u00ednh ph\u1ee7 th\u00f4ng qua doanh nghi\u1ec7p cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00f3) \u0111\u00e1nh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau m\u1ed7i l\u1ea7n lu\u00e2n chuy\u1ec3n t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ebfn nh\u00e0 ph\u00e2n ph\u1ed1i v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Trong tr\u01b0\u1eddng h\u1ee3p b\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng (nh\u01b0 doanh nghi\u1ec7p nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t r\u1ed3i b\u00e1n ra th\u1ecb tr\u01b0\u1eddng) th\u00ec b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00f3. <strong>Thu\u1ebf GTGT<\/strong> \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 n\u1ed9p theo th\u00e1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai\"><\/span>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ngh\u1ecb \u0111\u1ecbnh 139\/2016 quy \u0111\u1ecbnh, m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u00f3i \u0111\u01a1n gi\u1ea3n, thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu (thu tr\u1ef1c ti\u1ebfp t\u1eeb doanh nghi\u1ec7p ho\u1eb7c c\u00e1 th\u1ec3 kinh doanh), l\u00e0 \u0111\u1ecbnh ng\u1ea1ch \u0111\u00e1nh v\u00e0o gi\u1ea5y ph\u00e9p kinh doanh (m\u00f4n b\u00e0i)c\u1ee7a doanh nghi\u1ec7p. Thu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c thu m\u1ed9t n\u0103m m\u1ed9t l\u1ea7n (th\u01b0\u1eddng v\u00e0o \u0111\u1ea7u n\u0103m) nh\u1eb1m m\u1ee5c \u0111\u00edch ki\u1ec3m k\u00ea, ki\u1ec3m so\u00e1t v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><span style=\"color: #ed1c24;\"><strong>C\u1eadp nh\u1eadt: <\/strong><\/span>\u201cMi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d l\u00e0 n\u1ed9i dung \u0111\u00e1ng quan t\u00e2m nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba khi th\u00e0nh l\u1eadp m\u1edbi. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c ch\u00ednh ph\u1ee7 ban h\u00e0nh th\u00f4ng qua Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP\u00a0 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 25\/2\/2020) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP\u00a0 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. <em>(Xem chi ti\u1ebft n\u1ed9i dung: <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/mien-le-phi-mon-bai-trong-nam-dau-thanh-lap\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp<\/strong><\/a>)<\/em><\/span><\/p><\/blockquote>\n<figure id=\"attachment_232094\" aria-describedby=\"caption-attachment-232094\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232094\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/thue-mon-bai.png\" alt=\"thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, thu\u1ebf m\u00f4n b\u00e0i\" width=\"600\" height=\"397\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/thue-mon-bai.png 500w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/thue-mon-bai-300x199.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232094\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p nh\u1ecf, v\u1eeba v\u00e0 si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Hon_100_phi_le_phi_khac\"><\/span>H\u01a1n 100 ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed 2015 \u0111\u1ecbnh ngh\u0129a Ph\u00ed l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i tr\u1ea3 nh\u1eb1m c\u01a1 b\u1ea3n b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 mang t\u00ednh ph\u1ee5c v\u1ee5 khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng.<\/span><\/p>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">L\u1ec7 ph\u00ed l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng, ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong.<\/span><\/p>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">M\u1ee9c thu l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh tr\u01b0\u1edbc, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch b\u00f9 \u0111\u1eafp chi ph\u00ed. M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n; b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng, c\u00f4ng khai, minh b\u1ea1ch v\u00e0 b\u00ecnh \u0111\u1eb3ng v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng d\u00e2n.<\/span><\/p>\n<p class=\"Normal\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u01a1n 100 lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c l\u1eadp danh m\u1ee5c k\u00e8m theo trong Lu\u1eadt Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c nhi\u1ec1u l\u0129nh v\u1ef1c: n\u00f4ng, l\u00e2m nghi\u1ec7p, th\u1ee7 s\u1ea3n, giao th\u00f4ng, x\u00e2y d\u1ef1ng\u2026 Trong s\u1ed1 n\u00e0y, \u0111a s\u1ed1 c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed ng\u01b0\u1eddi n\u1ed9p l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201cD\u00e2n ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf g\u00ec?\u201d, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke_toan_tron_goi\/\" target=\"_blank\" rel=\"noopener\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><\/a>\u00a0c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0<strong>chi ph\u00ed<\/strong>\u00a0v\u00e0 s\u1ef1\u00a0<a href=\"https:\/\/gtax.vn\/english\/noi-dung-tu-van\/\" target=\"_blank\" rel=\"noopener\"><strong>chuy\u00ean nghi\u1ec7p<\/strong><\/a>\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>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>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/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:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>Ch\u00fang t\u00f4i ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf g\u00ec? l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u Start-up h\u1ecfi ch\u00fang t\u00f4i. Nh\u1eb1m gi\u00fap b\u1ea1n \u0111\u1ecdc n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c l\u1ea1i thu\u1ebf ch\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n, k\u1ebf to\u00e1n Gtax s\u1ebd li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed ch\u00ednh ng\u01b0\u1eddi d\u00e2n s\u1ebd ph\u1ea3i n\u1ed9p theo qui \u0111\u1ecbnh \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc [&#8230;]\n","protected":false},"author":1,"featured_media":232088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[824],"class_list":["post-231612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/231612"}],"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=231612"}],"version-history":[{"count":17,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/231612\/revisions"}],"predecessor-version":[{"id":232426,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/231612\/revisions\/232426"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232088"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=231612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=231612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=231612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}