{"id":232514,"date":"2021-04-20T09:39:14","date_gmt":"2021-04-20T02:39:14","guid":{"rendered":"https:\/\/gtax.vn\/?p=232514"},"modified":"2021-04-20T09:51:52","modified_gmt":"2021-04-20T02:51:52","slug":"tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/","title":{"rendered":"T\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126"},"content":{"rendered":"<p>K\u1ebf to\u00e1n GTax sau \u0111\u00e2y t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi v\u1ec1 <strong>qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126<\/strong>\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020 \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/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\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#Ngan_hang_phai_cung_cap_thong_tin_tai_khoan\" >Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n<\/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\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#Nhung_truong_hop_khong_phai_nop_ho_so_khai_thue\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/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\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#Huong_dan_ve_bien_phap_cuong_che_ve_quan_ly_thue\" >H\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#Khong_phai_khai_quyet_toan_thue_TNCN\" >Kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#Nguoi_nop_thue_co_kinh_doanh_tren_nhieu_dia_ban_cap_tinh\" >Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kinh doanh tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh<\/a><\/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\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#Khai_nop_thue_thay_cho_ca_nhan_nhan_co_tuc_bang_chung_khoan\" >Khai, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng ch\u1ee9ng kho\u00e1n<\/a><\/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\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#So_thue_TNDN_tam_nop_3_quy_khong_thap_hon_75_so_thue_ca_nam\" >S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p 3 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tong-hop-mot-so-diem-moi-ve-quan-ly-thue-cua-nghi-dinh-126\/#Ca_nhan_khong_truc_tiep_khai_thue\" >C\u00e1 nh\u00e2n kh\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ngan_hang_phai_cung_cap_thong_tin_tai_khoan\"><\/span><span id=\"Ngan_hang_thuong_mai_phai_cung_cap_cac_thong_tin_tai_khoan_thanh_toan_cua_khach_hang_theo_de_nghi_cua_co_quan_thue\">Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kho\u1ea3n 2 \u0110i\u1ec1u 30 quy \u0111\u1ecbnh, theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n;<\/li>\n<li>S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n theo M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p;<\/li>\n<li>Ng\u00e0y m\u1edf t\u00e0i kho\u1ea3n, ng\u00e0y \u0111\u00f3ng t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<figure id=\"attachment_232518\" aria-describedby=\"caption-attachment-232518\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232518 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quan-ly-thue-nghi-dinh-126-2.jpg\" alt=\"T\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quan-ly-thue-nghi-dinh-126-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quan-ly-thue-nghi-dinh-126-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232518\" class=\"wp-caption-text\"><em>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh: theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_khong_phai_nop_ho_so_khai_thue\"><\/span><span id=\"Nhung_truong_hop_khong_phai_nop_ho_so_khai_thue\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/p>\n<ol>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng, kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf.<\/li>\n<li>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 79 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf tr\u1eeb c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 126\/2020.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a kho\u1ea3n 4 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ve_bien_phap_cuong_che_ve_quan_ly_thue\"><\/span><span id=\"Huong_dan_ve_bien_phap_cuong_che_thi_hanh_quyet_dinh_hanh_chinh_ve_quan_ly_thue\">H\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 2019<\/strong> b\u1ed5 sung th\u00eam bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3 l\u00e0 \u201cC\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u\u201d.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khong_phai_khai_quyet_toan_thue_TNCN\"><\/span><span id=\"Cac_truong_hop_khong_phai_ca_nhan_cu_tru_co_thu_nhap_tu_tien_luong_tien_cong_khong_phai_khai_quyet_toan_thue_TNCN\">Kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span id=\"Cac_truong_hop_khong_phai_ca_nhan_cu_tru_co_thu_nhap_tu_tien_luong_tien_cong_khong_phai_khai_quyet_toan_thue_TNCN\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec3m d.3 Kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP th\u00ec c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo <strong>tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf<\/strong> thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u01a1 quan thu\u1ebf, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n<ul>\n<li>C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng (\u0111i\u1ec3m m\u1edbi);<\/li>\n<li>C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo;<\/li>\n<li>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y;<\/li>\n<li>C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y (\u0111i\u1ec3m m\u1edbi).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_co_kinh_doanh_tren_nhieu_dia_ban_cap_tinh\"><\/span><span id=\"Huong_dan_chi_tiet_ve_dia_diem_nop_ho_so_khai_thue_doi_voi_nguoi_nop_thue_co_nhieu_hoat_dong_kinh_doanh_tren_nhieu_dia_ban_cap_tinh\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kinh doanh tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n<ul>\n<li>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP t\u1ea1i n\u01a1i c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<li>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9) t\u1ea1i n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i n\u01a1i c\u00f3 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n.<\/li>\n<li>Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u1ea1i n\u01a1i s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c n\u01a1i cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n).<\/li>\n<\/ul>\n<figure id=\"attachment_232519\" aria-describedby=\"caption-attachment-232519\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232519 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/nop-thue-2.jpg\" alt=\"Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kinh doanh tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh\" width=\"680\" height=\"455\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/nop-thue-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/nop-thue-2-300x201.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232519\" class=\"wp-caption-text\"><em>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c t\u1ec9nh n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh<\/em><\/figcaption><\/figure>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t sau \u0111\u00f3 b\u00e1n trong n\u01b0\u1edbc th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<ul>\n<li>Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng t\u1ea1i n\u01a1i s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, tr\u1eeb thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u0103ng d\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/li>\n<li>Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng t\u1ea1i n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh than (g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9), tr\u1eeb thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/li>\n<li>Khai thu\u1ebf t\u00e0i nguy\u00ean (tr\u1eeb thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n trong tr\u01b0\u1eddng h\u1ee3p l\u00f2ng h\u1ed3 th\u1ee7y \u0111i\u1ec7n c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m chung tr\u00ean c\u00e1c \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh; ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4; ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n kh\u00ed thi\u00ean nhi\u00ean v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n t\u00e0i nguy\u00ean b\u1ecb b\u1eaft gi\u1eef, t\u1ecbch thu; khai th\u00e1c t\u00e0i nguy\u00ean kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/li>\n<li>Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>Khai ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng t\u1ea1i n\u01a1i khai th\u00e1c kho\u00e1ng s\u1ea3n (tr\u1eeb d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean v\u00e0 kh\u00ed than; t\u1ed5 ch\u1ee9c thu mua gom kho\u00e1ng s\u1ea3n t\u1eeb ng\u01b0\u1eddi khai th\u00e1c nh\u1ecf l\u1ebb).<\/li>\n<li>Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1ea1i n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khai_nop_thue_thay_cho_ca_nhan_nhan_co_tuc_bang_chung_khoan\"><\/span><span id=\"Quy_dinh_chi_tiet_ve_khai_nop_thue_thay_cho_ca_nhan_nhan_co_tuc_bang_chung_khoan\">Khai, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng ch\u1ee9ng kho\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh vi\u1ec7c t\u1ed5 ch\u1ee9c khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng ch\u1ee9ng kho\u00e1n, c\u00e1 nh\u00e2n l\u00e0 c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu nh\u1eadn th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n; c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n v\u1ed1n t\u0103ng th\u00eam do l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n; c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ph\u1ea7n v\u1ed1n g\u00f3p, ch\u1ee9ng kho\u00e1n nh\u01b0 sau:<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng ch\u1ee9ng kho\u00e1n; c\u00e1 nh\u00e2n l\u00e0 c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu nh\u1eadn th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f9ng lo\u1ea1i nh\u01b0 sau:<\/p>\n<ul>\n<li>\u00a0\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay l\u00e0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 n\u01a1i c\u00e1 nh\u00e2n \u1ee7y th\u00e1c danh m\u1ee5c \u0111\u1ea7u t\u01b0.<\/li>\n<li>\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay nh\u01b0 sau:\n<ul style=\"list-style-type: square;\">\n<li>Ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u0111\u00e3 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n t\u1eadp trung t\u1ea1i Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay l\u00e0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n.<\/li>\n<li>Ch\u1ee9ng kho\u00e1n c\u1ee7a CTCP ch\u01b0a l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang nh\u01b0ng t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n \u1ee7y quy\u1ec1n cho c\u00f4ng ty ch\u1ee9ng kho\u00e1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay l\u00e0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n; ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh n\u00eau t\u1ea1i \u0111o\u1ea1n n\u00e0y th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay l\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n v\u1ed1n t\u0103ng th\u00eam do l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n th\u00ec t\u1ed5 ch\u1ee9c n\u01a1i c\u00e1 nh\u00e2n c\u00f3 v\u1ed1n g\u00f3p c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ph\u1ea7n v\u1ed1n g\u00f3p, ch\u1ee9ng kho\u00e1n th\u00ec t\u1ed5 ch\u1ee9c n\u01a1i c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_thue_TNDN_tam_nop_3_quy_khong_thap_hon_75_so_thue_ca_nam\"><\/span><span id=\"So_thue_TNDN_tam_nop_3_quy_khong_thap_hon_75_so_thue_ca_nam\">S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p 3 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP th\u00ec t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a<strong> 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m<\/strong>. \u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_truc_tiep_khai_thue\"><\/span><span id=\"To_chuc_hop_tac_kinh_doanh_voi_ca_nhan_thi_ca_nhan_khong_truc_tiep_khai_thue\">C\u00e1 nh\u00e2n kh\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 5 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP th\u00ec t\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \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 c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00ecnh th\u1ee9c ph\u00e2n chia k\u1ebft qu\u1ea3 h\u1ee3p t\u00e1c kinh doanh, \u0111\u1ed3ng th\u1eddi khai thay v\u00e0 n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 51 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, m\u00e0 c\u00e1 nh\u00e2n c\u00f3 ng\u00e0nh ngh\u1ec1 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f9ng v\u1edbi ng\u00e0nh ngh\u1ec1 h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c th\u00ec t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n t\u1ef1 th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf h\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh.<\/p>\n<p><em>\u0110\u1ec3 tr\u00e1nh th\u1ef1c hi\u1ec7n sai s\u00f3t khi \u00e1p d\u1ee5ng <strong>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/strong><\/em><strong>\u00a0<\/strong><em>, K\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. Xin vui l\u00f2ng li\u00ean h\u1ec7:<\/em><\/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\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n GTax sau \u0111\u00e2y t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020 \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau: Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n Kho\u1ea3n 2 \u0110i\u1ec1u 30 quy \u0111\u1ecbnh, theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n [&#8230;]\n","protected":false},"author":1,"featured_media":232518,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[848],"class_list":["post-232514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-quan-ly-thue"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232514"}],"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=232514"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232514\/revisions"}],"predecessor-version":[{"id":232521,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232514\/revisions\/232521"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232518"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}