{"id":232415,"date":"2021-04-13T15:45:28","date_gmt":"2021-04-13T08:45:28","guid":{"rendered":"https:\/\/gtax.vn\/?p=232415"},"modified":"2025-01-23T13:52:56","modified_gmt":"2025-01-23T06:52:56","slug":"thue-mon-bai","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thue-mon-bai\/","title":{"rendered":"Thu\u1ebf m\u00f4n b\u00e0i"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nh\u00ecn chung m\u1ee9c <strong>thu\u1ebf m\u00f4n b\u00e0i 2021<\/strong>, th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean\u00a0nh\u01b0 n\u0103m tr\u01b0\u1edbc tuy nhi\u00ean c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t nh\u01b0: m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed.\u00a0Sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax s\u1ebd t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ec3 B\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/span><\/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\/thue-mon-bai\/#Thue_mon_bai_la_gi\" >Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec?<\/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\/thue-mon-bai\/#Xac_dinh_so_thue_mon_bai_2024_phai_nop\" >X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf m\u00f4n b\u00e0i 2024 ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/thue-mon-bai\/#Thoi_han_nop_thue_mon_bai\" >Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/thue-mon-bai\/#Dinh_khoan_thue_mon_bai\" >\u0110\u1ecbnh kho\u1ea3n thu\u1ebf m\u00f4n b\u00e0i<\/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\/thue-mon-bai\/#Hach_toan_chi_phi_thue_mon_bai\" >H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf 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-6\" href=\"https:\/\/gtax.vn\/english\/thue-mon-bai\/#Muc_phat_khi_cham_nop_to_khai_khong_nop_thue_mon_bai\" >M\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p t\u1edd khai, kh\u00f4ng n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/thue-mon-bai\/#Le_phi_mon_bai_hach_toan_vao_tai_khoan_nao\" >L\u1ec7 ph\u00ed m\u00f4n b\u00e0i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/thue-mon-bai\/#Tien_cham_nop\" >Ti\u1ec1n ch\u1eadm n\u1ed9p\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/thue-mon-bai\/#Thue_mon_bai_ho_kinh_doanh\" >Thu\u1ebf m\u00f4n b\u00e0i h\u1ed9 kinh doanh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/thue-mon-bai\/#Nhung_truong_hop_duoc_mien_thue_mon_bai\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thue_mon_bai_la_gi\"><\/span><span id=\"Thue_mon_bai_la_gi\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>Thu\u1ebf m\u00f4n b\u00e0i<\/strong> l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf tr\u1ef1c thu v\u00e0 th\u01b0\u1eddng l\u00e0 \u0111\u1ecbnh ng\u1ea1ch \u0111\u00e1nh v\u00e0o gi\u1ea5y ph\u00e9p kinh doanh (m\u00f4n b\u00e0i) c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh. Thu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c thu h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Xem th\u00eam:\u00a0<a href=\"https:\/\/gtax.vn\/english\/mien-le-phi-mon-bai-trong-nam-dau-thanh-lap\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp<\/a><\/em><\/span><\/p>\n<figure id=\"attachment_232418\" aria-describedby=\"caption-attachment-232418\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232418 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/le-phi-mon-bai.jpg\" alt=\"Thu\u1ebf m\u00f4n b\u00e0i\" width=\"680\" height=\"451\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/le-phi-mon-bai.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/le-phi-mon-bai-300x199.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232418\" class=\"wp-caption-text\"><em>Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf tr\u1ef1c thu<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_so_thue_mon_bai_2024_phai_nop\"><\/span><span id=\"Xac_dinh_so_thue_mon_bai_phai_nop_Ap_dung_tu_ngay_112021\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf m\u00f4n b\u00e0i 2024 ph\u1ea3i n\u1ed9p <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span id=\"Quy_Cong_ty_can_cu_von_dieu_le_tren_giay_phep_kinh_doanh_nham_xac_dinh_thue_mon_bai_phai_nop_nhu_sau\" style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Qu\u00fd C\u00f4ng ty c\u0103n c\u1ee9 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh nh\u1eb1m x\u00e1c \u0111\u1ecbnh thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/em><\/span><\/p>\n<table class=\"aligncenter\" style=\"height: 218px; width: 96.27851140456183%;\" border=\"1\">\n<tbody>\n<tr style=\"height: 22px;\">\n<td style=\"width: 46.18478970535583%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/td>\n<td style=\"width: 23.028158631873797%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m<\/strong><\/span><\/td>\n<td style=\"width: 8.299109117331142%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>B\u1eadc<\/strong><\/span><\/td>\n<td style=\"width: 16.845685642678124%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>M\u00e3 Ti\u1ec3u m\u1ee5c<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 46.18478970535583%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 23.028158631873797%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">3.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"width: 8.299109117331142%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1eadc 1<\/span><\/td>\n<td style=\"width: 16.845685642678124%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>2862<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 46.18478970535583%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/span><\/td>\n<td style=\"width: 23.028158631873797%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">2.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"width: 8.299109117331142%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1eadc 2<\/span><\/td>\n<td style=\"width: 16.845685642678124%; height: 22px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>2863<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 44px;\">\n<td style=\"width: 46.18478970535583%; height: 44px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c<\/span><\/td>\n<td style=\"width: 23.028158631873797%; height: 44px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">1.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"width: 8.299109117331142%; height: 44px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1eadc 3<\/span><\/td>\n<td style=\"width: 16.845685642678124%; height: 44px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>2864<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Ch\u00fa \u00fd:<\/em>\u00a0<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu th\u00e0nh l\u1eadp trong<strong> 6 th\u00e1ng \u0111\u1ea7u n\u0103m<\/strong>: Ph\u1ea3i <strong>n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i c\u1ea3 n\u0103m<\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">N\u1ebfu th\u00e0nh l\u1eadp trong 6 th\u00e1ng cu\u1ed1i n\u0103m (t\u1eeb 01\/07 v\u1ec1 cu\u1ed1i n\u0103m): S\u1ebd n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i: 1\/2 n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">T\u1ed5 ch\u1ee9c c\u00f3 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00ec c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">N\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec quy \u0111\u1ed5i ra ti\u1ec1n \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) khi h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u0103m th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb n\u0103m th\u00e0nh l\u1eadp doanh nghi\u1ec7p): N\u1ebfu k\u1ebft th\u00fac trong th\u1eddi gian 6 th\u00e1ng \u0111\u1ea7u n\u0103m n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m, tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn ng\u00e0y 31\/12) kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m t\u1ea1m ng\u1eebng kinh doanh v\u1edbi \u0111i\u1ec1u ki\u1ec7n: V\u0103n b\u1ea3n xin t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh g\u1eedi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh (ng\u00e0y 30\/01 h\u00e0ng n\u0103m) v\u00e0 ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m xin t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">*C\u0103n c\u1ee9 v\u00e0o\u00a0<em>kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/em> v\u00e0 <em>kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 302\/2016\/TT-BTC<\/em>.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_thue_mon_bai\"><\/span><span id=\"Thoi_han_nop_thue_mon_bai\" style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><span id=\"demuc280451\" class=\"demuc4\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_khoan_thue_mon_bai\"><\/span><span id=\"Han_nop_tien_thue\"><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">\u0110\u1ecbnh kho\u1ea3n thu\u1ebf m\u00f4n b\u00e0i<\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y <strong>30\/01 h\u00e0ng n\u0103m<\/strong>.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh (bao g\u1ed3m c\u1ea3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p) khi k\u1ebft th\u00fac th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u0103m th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb n\u0103m th\u00e0nh l\u1eadp doanh nghi\u1ec7p) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p nh\u01b0 sau:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi gian 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7 n\u0103m k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m li\u1ec1n k\u1ec1 n\u0103m k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh sau \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i th\u00ec th\u1eddi h\u1ea1n n\u1ed9p nh\u01b0 sau:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m li\u1ec1n k\u1ec1 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>*C\u0103n c\u1ee9: Kho\u1ea3n 9 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP\u00a0<\/em><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_thue_mon_bai\"><\/span><span id=\"Han_nop_to_khai_le_phi_mon_bai\"><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf m\u00f4n b\u00e0i<\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (tr\u1eeb h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) m\u1edbi th\u00e0nh l\u1eadp (bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh) ho\u1eb7c c\u00f3 th\u00e0nh l\u1eadp th\u00eam \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu trong n\u0103m c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n th\u00ec ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>*C\u0103n c\u1ee9: C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/ND-CP<\/em><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_phat_khi_cham_nop_to_khai_khong_nop_thue_mon_bai\"><\/span><span id=\"Muc_phat_khi_cham_nop_to_khai_khong_nop_thue_mon_bai\"><span id=\"demuc280454\">M\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p t\u1edd khai, kh\u00f4ng n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai_hach_toan_vao_tai_khoan_nao\"><\/span><span id=\"Muc_phat_doi_voi_hanh_vi_nop_ho_so_khai_le_phi_mon_bai\"><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o<\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"aligncenter\" style=\"width: 90.15606242496999%;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 14.525810324129651%;\">\n<p align=\"center\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u00ecnh th\u1ee9c<\/span><\/em><\/p>\n<\/td>\n<td style=\"width: 23.4093637454982%;\">\n<p align=\"center\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">M\u1ee9c ph\u1ea1t<\/span><\/em><\/p>\n<\/td>\n<td style=\"width: 57.38295318127251%;\">\n<p align=\"center\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u00e0nh vi vi ph\u1ea1m<\/span><\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.525810324129651%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>C\u1ea3nh c\u00e1o<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 23.4093637454982%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013<\/span><\/p>\n<\/td>\n<td style=\"width: 57.38295318127251%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 \u2013 05 ng\u00e0y v\u00e0 c\u00f3\u00a0t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.525810324129651%;\" rowspan=\"4\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>Ph\u1ea1t ti\u1ec1n<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 23.4093637454982%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><strong>T\u1eeb 02 \u2013 05 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/em><\/span><\/td>\n<td style=\"width: 57.38295318127251%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 \u2013 30 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ea3nh c\u00e1o \u1edf tr\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.4093637454982%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><strong>T\u1eeb 05 \u2013 08 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/em><\/span><\/td>\n<td style=\"width: 57.38295318127251%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 31 \u2013 60 ng\u00e0y.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.4093637454982%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><strong>T\u1eeb 08 \u2013 15 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/em><\/span><\/td>\n<td style=\"width: 57.38295318127251%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 61 \u2013 90 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1\u00a0quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.4093637454982%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong><em>T\u1eeb 15 \u2013 25 tri\u1ec7u \u0111\u1ed3ng<\/em><\/strong><\/span><\/td>\n<td style=\"width: 57.38295318127251%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><strong>L\u01b0u \u00fd:<\/strong><\/em> Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n ph\u1ea1t n\u1ebfu \u00e1p d\u1ee5ng theo kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng th\u1ea5p 11.5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 95.31812725090036%;\" colspan=\"3\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi 02 h\u00e0nh vi sau:<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">*C\u0103n c\u1ee9 v\u00e0o: <em>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/em><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tien_cham_nop\"><\/span><span id=\"Tien_cham_nop\">Ti\u1ec1n ch\u1eadm n\u1ed9p\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p 01 ng\u00e0y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #0000ff;\"><strong>Ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t 01 ng\u00e0y \u00a0= \u00a00,05% x Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p<\/strong><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>L\u01b0u \u00fd:<\/em><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Trong th\u1eddi gian \u0111\u01b0\u1ee3c ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Trong th\u1eddi gian xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u01b0a \u0111\u1ebfn h\u1ea1n n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">N\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng t\u1ef1 gi\u00e1c n\u1ed9p ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o, \u0111\u00f4n \u0111\u1ed1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">*C\u0103n c\u1ee9 v\u00e0o: \u00a0<em>\u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/em><\/span><\/p>\n<figure id=\"attachment_232419\" aria-describedby=\"caption-attachment-232419\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232419\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/le-phi-mon-bai-2021.jpg\" alt=\"S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/le-phi-mon-bai-2021.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/le-phi-mon-bai-2021-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232419\" class=\"wp-caption-text\"><em>S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Thue_mon_bai_ho_kinh_doanh\"><\/span><span id=\"Doi_tuong_phai_nop_thue_mon_bai\"><span id=\"demuc280452\"><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">Thu\u1ebf m\u00f4n b\u00e0i h\u1ed9 kinh doanh<\/span><\/span><\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>\u00a0Bao g\u1ed3m:<\/em><\/span><\/p>\n<table class=\"aligncenter\" style=\"height: 428px; width: 79.8236%;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">STT<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\">\n<p align=\"center\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">1<\/span><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p: Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">2<\/span><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">3<\/span><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">4<\/span><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">5<\/span><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">6<\/span><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u1eeb th\u1ee9 t\u1ef1 s\u1ed1 1 \u0111\u1ebfn s\u1ed1 5.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 3.601440576230492%; height: 50px;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">7<\/span><\/p>\n<\/td>\n<td style=\"width: 75.75030012004802%; height: 50px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">*C\u0103n c\u1ee9: <em>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/em> v\u00e0 <em>kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 65\/2020\/TT-BTC<\/em><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_duoc_mien_thue_mon_bai\"><\/span><span id=\"Nhung_truong_hop_duoc_mien_thue_mon_bai\" style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><span id=\"demuc280453\" class=\"demuc4\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Bao g\u1ed3m:<\/em><\/span><\/p>\n<table class=\"aligncenter\" style=\"width: 82.83313325330133%;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>STT<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng <span id=\"demuc280453\" class=\"demuc4\">\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i<\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">1<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1\u00a0nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">2<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1 nh\u00e2n,\u00a0nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean; kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">3<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t mu\u1ed1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">4<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n v\u00e0 d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">5<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110i\u1ec3m b\u01b0u \u0111i\u1ec7n v\u0103n h\u00f3a x\u00e3; c\u01a1 quan b\u00e1o ch\u00ed (b\u00e1o in, b\u00e1o n\u00f3i, b\u00e1o h\u00ecnh,\u00a0b\u00e1o \u0111i\u1ec7n t\u1eed).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">6<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">7<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n mi\u1ec1n n\u00fai. \u0110\u1ecba b\u00e0n mi\u1ec1n n\u00fai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban D\u00e2n t\u1ed9c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">8<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn ng\u00e0y 31\/12) \u0111\u1ed1i v\u1edbi:<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp m\u1edbi (\u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi, m\u00e3 s\u1ed1 doanh nghi\u1ec7p m\u1edbi).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 Trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi gian t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">9<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh (theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba) \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 Trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00e0nh l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi gian doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ng\u00e0y 25\/02\/2020 th\u00ec th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 25\/02\/2020 \u0111\u1ebfn h\u1ebft th\u1eddi gian doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh tr\u01b0\u1edbc ng\u00e0y 25\/02\/2020 th\u1ef1c hi\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 35 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.28331332533013%;\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">10<\/span><\/p>\n<\/td>\n<td style=\"width: 74.30972388955584%;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng c\u00f4ng l\u1eadp v\u00e0 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c m\u1ea7m non c\u00f4ng l\u1eadp.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>\u0110\u1ec3 tr\u00e1nh th\u1ef1c hi\u1ec7n sai s\u00f3t khi th\u1ef1c hi\u1ec7n t\u00ednh s\u1ed1 thu\u1ebf, c\u00e1ch th\u1ee9c n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, n\u1ed9p t\u1edd khai m\u00f4n b\u00e0i\u2026<\/em><em>\u00a0K\u1ebf to\u00e1n Gtax khuy\u1ebfn ngh\u1ecb B\u1ea1n c\u1ea7n tham kh\u1ea3o k\u1ef9 nh\u1eefng n\u1ed9i dung t\u01b0 v\u1ea5n tr\u00ean ho\u1eb7c <a href=\"https:\/\/gtax.vn\/english\/lien-he\/\" target=\"_blank\" rel=\"nofollow noopener\">li\u00ean h\u1ec7 v\u1edbi chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf Gtax<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TEL: (028) 2221 6789<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Fanpage: <a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax<\/a><\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Nh\u00ecn chung m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i 2021, th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean\u00a0nh\u01b0 n\u0103m tr\u01b0\u1edbc tuy nhi\u00ean c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t nh\u01b0: m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed.\u00a0Sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax s\u1ebd t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ec3 B\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i [&#8230;]\n","protected":false},"author":1,"featured_media":232418,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[830],"class_list":["post-232415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-phi-mon-bai"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232415"}],"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=232415"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232415\/revisions"}],"predecessor-version":[{"id":235973,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232415\/revisions\/235973"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232418"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}