{"id":8860,"date":"2024-09-17T03:50:26","date_gmt":"2024-09-17T03:50:26","guid":{"rendered":"https:\/\/mva.vn\/?p=8860"},"modified":"2024-09-17T03:50:26","modified_gmt":"2024-09-17T03:50:26","slug":"ho-so-khai-thue-ban-dau-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-so-khai-thue-ban-dau-gom-nhung-gi\/","title":{"rendered":"H\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u g\u1ed3m nh\u1eefng g\u00ec?\u00a0"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>N\u1ebfu b\u1ea1n ch\u01b0a bi\u1ebft th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2023 c\u00f3 nh\u1eefng g\u00ec v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n l\u00e0m tr\u01b0\u1edbc v\u00e0 sau khi khai thu\u1ebf th\u00ec trong b\u00e0i vi\u1ebft n\u00e0y MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd gi\u1ea3i \u0111\u00e1p \u0111\u1ebfn m\u1ecdi ng\u01b0\u1eddi nh\u1eefng th\u00f4ng tin ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n

I. Gi\u1ea3i \u0111\u00e1p – H\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

B\u1ed9 h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p – m\u1edbi nh\u1ea5t g\u1ed3m c\u00f3:<\/span><\/p>\n

    \n
  1. Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m gi\u00e1m \u0111\u1ed1c;<\/span><\/li>\n
  2. Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/li>\n
  3. M\u1eabu \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span><\/li>\n
  4. T\u1edd khai \u0111\u0103ng k\u00fd h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/span><\/li>\n
  5. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (b\u1ea3n photo);<\/span><\/li>\n
  6. CCCD\/CMND\/H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u00f4ng ty (b\u1ea3n photo);<\/span><\/li>\n
  7. Phi\u1ebfu \u0111\u0103ng k\u00fd trao \u0111\u1ed5i th\u00f4ng tin doanh nghi\u1ec7p;<\/span><\/li>\n
  8. Gi\u1ea5y \u1ee7y quy\u1ec1n (tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1).<\/span><\/li>\n<\/ol>\n

    \"\"<\/p>\n

    \"\"<\/p>\n

    \"\"<\/p>\n

    L\u01b0u \u00fd:<\/strong><\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n l\u00e0m 2 b\u1ea3n h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u \u0111\u1ec3 n\u1ed9p: 1 b\u1ea3n \u0111\u1ec3 c\u01a1 quan thu\u1ebf l\u01b0u, 1 b\u1ea3n \u0111\u1ec3 doanh nghi\u1ec7p l\u01b0u n\u1ed9i b\u1ed9 sau khi c\u01a1 quan thu\u1ebf \u0111\u00f3ng d\u1ea5u \u0111\u00e3 nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

    II. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, k\u00ea khai thu\u1ebf ban \u0111\u1ea7u<\/h2>\n

    Khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft ph\u00eda tr\u00ean, doanh nghi\u1ec7p mang h\u1ed3 s\u01a1 ra n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1eadn\/huy\u1ec7n n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p do C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd th\u00ec n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i C\u1ee5c Thu\u1ebf t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.\u00a0<\/span><\/p>\n

    Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 ki\u1ec3m tra c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a m\u00ecnh th\u00f4ng qua trang web c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo \u0111\u1ecba ch\u1ec9: <\/span>http:\/\/tracuunnt.gdt.gov.vn\/tcnnt\/mstdn.jsp<\/a><\/span><\/strong>.\u00a0<\/span><\/p>\n

    T\u00f9y Chi c\u1ee5c Thu\u1ebf m\u00e0 h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c 2 – 3 ng\u00e0y l\u00e0m vi\u1ec7c sau \u0111\u00f3.<\/span><\/p>\n

    III. Nh\u1eefng vi\u1ec7c c\u1ea7n l\u00e0m tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai thu\u1ebf ban \u0111\u1ea7u<\/h2>\n

    Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf qu\u1eadn\/huy\u1ec7n, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t 3 th\u1ee7 t\u1ee5c sau \u0111\u00e2y:<\/span><\/p>\n

    3.1. Treo b\u1ea3ng hi\u1ec7u t\u1ea1i tr\u1ee5 s\u1edf c\u00f4ng ty<\/h3>\n

    B\u1ea3ng hi\u1ec7u ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin nh\u01b0 t\u00ean c\u00f4ng ty, m\u00e3 s\u1ed1 thu\u1ebf c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd \u0111\u1ebfn tr\u1ee5 s\u1edf \u0111\u1ec3 ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 b\u1ea3ng hi\u1ec7u \u0111\u00e3 treo \u0111\u1ea7y \u0111\u1ee7 hay ch\u01b0a.<\/span><\/p>\n

    3.2. Mua ch\u1eef k\u00fd s\u1ed1 (ch\u1ee9ng th\u01b0 s\u1ed1\/token)<\/h3>\n

    Doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1eef\u00a0 k\u00fd s\u1ed1 \u0111\u1ec3 n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, b\u00e1o c\u00e1o thu\u1ebf tr\u00ean website c\u1ee7a <\/span>T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/span><\/strong>, \u0111\u1ec3 k\u00ea khai th\u00f4ng tin v\u00e0 k\u00fd x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m c\u1ee7a doanh nghi\u1ec7p nh\u01b0 BHXH, h\u1ea3i quan, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

    3.3. M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty v\u00e0 n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n<\/h3>\n

    Sau khi c\u00f3 ch\u1eef k\u00fd s\u1ed1, doanh nghi\u1ec7p s\u1ebd d\u00f9ng ch\u1eef k\u00fd s\u1ed1 tr\u00edch ti\u1ec1n trong t\u00e0i kho\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/p>\n

    Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o danh s\u00e1ch 6 vi\u1ec7c c\u1ea7n l\u00e0m ngay sau khi th\u00e0nh l\u1eadp c\u00f4ng ty, doanh nghi\u1ec7p \u0111\u1ec3 kh\u00f4ng vi ph\u1ea1m c\u00e1c \u0111i\u1ec1u c\u1ea5m, d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

    V. Nh\u1eefng vi\u1ec7c c\u1ea7n l\u00e0m sau khi n\u1ed9p t\u1edd khai thu\u1ebf ban \u0111\u1ea7u<\/h2>\n

    Sau khi n\u1ed9p t\u1edd khai thu\u1ebf ban \u0111\u1ea7u xong th\u00ec m\u1ecdi ng\u01b0\u1eddi c\u1ea7n l\u01b0u \u00fd l\u00e0m ngay nh\u1eefng vi\u1ec7c sau nh\u00e9.<\/span><\/p>\n

    4.1. N\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h3>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp (bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh c\u00e1 th\u1ec3) v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c m\u1edbi th\u00e0nh l\u1eadp ph\u1ea3i n\u1ed9p t\u1edd 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 ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

    Tuy nhi\u00ean, t\u1ea1i m\u1ed9t s\u1ed1 qu\u1eadn\/huy\u1ec7n, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ngay sau khi th\u00e0nh l\u1eadp, n\u00ean doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n

    Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2023 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      \n
    • Doanh nghi\u1ec7p, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00e0nh l\u1eadp trong n\u0103m 2022 (t\u1eeb 01\/01\/2022 – 31\/12\/2022) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 30\/01\/2023;<\/span><\/li>\n
    • Doanh nghi\u1ec7p, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00e0nh l\u1eadp trong n\u0103m 2023 (t\u1eeb 01\/01\/2023 – 31\/12\/2023) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 30\/01\/2024.<\/span><\/li>\n<\/ul>\n

      L\u01b0u \u00fd:\u00a0<\/span><\/p>\n

      Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u0169ng l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      4.2. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

      Hi\u1ec7n t\u1ea1i, 100% doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (thay v\u00ec h\u00f3a \u0111\u01a1n gi\u1ea5y nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y) \u0111\u1ec3 xu\u1ea5t cho kh\u00e1ch h\u00e0ng. V\u00e0 h\u1ea7u h\u1ebft c\u00e1c c\u00e1n b\u1ed9 thu\u1ebf \u0111\u1ec1u nh\u1eafc nh\u1edf doanh nghi\u1ec7p mua v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n s\u1edbm ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c n\u00e0y sau khi k\u00ea khai thu\u1ebf ban \u0111\u1ea7u.<\/span><\/p>\n

      4.3. \u0110\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3>\n

      Vi\u1ec7c \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng b\u1eaft bu\u1ed9c nh\u01b0ng c\u1ea7n thi\u1ebft v\u1edbi doanh nghi\u1ec7p. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c nhi\u1ec1u th\u1eddi gian, c\u00f4ng s\u1ee9c do kh\u00f4ng c\u1ea7n ph\u1ea3i l\u00ean t\u1eadn Kho b\u1ea1c ho\u1eb7c ra ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf, v\u1eeba gi\u00fap c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      V. Nh\u1eefng l\u01b0u \u00fd khi l\u00e0m h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u<\/h2>\n

      Khi l\u00e0m h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u cho doanh nghi\u1ec7p, b\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m sau \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh di\u1ec5n ra su\u00f4n s\u1ebb:<\/span><\/p>\n

      5.1. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/h3>\n
        \n
      • Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh: B\u1ea3n sao gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a c\u00f4ng ty, trong \u0111\u00f3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/span><\/li>\n
      • M\u1eabu 01-\u0110K-TCT: M\u1eabu \u0111\u01a1n \u0111\u0103ng k\u00fd thu\u1ebf, c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c qua h\u1ec7 th\u1ed1ng khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
      • Gi\u1ea5y \u1ee7y quy\u1ec1n (n\u1ebfu c\u00f3): N\u1ebfu b\u1ea1n \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1, c\u1ea7n k\u00e8m theo gi\u1ea5y \u1ee7y quy\u1ec1n h\u1ee3p l\u1ec7.<\/span><\/li>\n<\/ul>\n

        5.2. Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n
          \n
        • Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh.<\/span><\/li>\n
        • N\u1ebfu n\u1ed9p mu\u1ed9n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n

          5.3. Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf<\/h3>\n
            \n
          • K\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra.<\/span><\/li>\n
          • K\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ho\u1eb7c c\u00f3 quy m\u00f4 nh\u1ecf.<\/span><\/li>\n<\/ul>\n

            5.4. Khai b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/h3>\n
              \n
            • Doanh nghi\u1ec7p c\u1ea7n m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 khai b\u00e1o t\u00e0i kho\u1ea3n n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
            • H\u1ed3 s\u01a1 c\u1ea7n k\u00e8m theo gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n

              5.5. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1<\/h3>\n
                \n
              • Doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 c\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch tr\u1ef1c tuy\u1ebfn kh\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n

                5.6. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/h3>\n
                  \n
                • Doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd m\u1eabu h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in.<\/span><\/li>\n
                • N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u1ea7n \u0111\u0103ng k\u00fd v\u00e0 c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n

                  5.7. L\u01b0u \u00fd v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n n\u1ed9p<\/h3>\n
                    \n
                  • Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN): \u0110\u00f3ng theo l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/li>\n
                  • Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT): Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/li>\n
                  • Thu\u1ebf m\u00f4n b\u00e0i: \u0110\u00f3ng h\u00e0ng n\u0103m d\u1ef1a tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n

                    5.8. Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai<\/h3>\n
                      \n
                    • N\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf nh\u01b0 HTKK ho\u1eb7c c\u00e1c ph\u1ea7n m\u1ec1m d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u1ec3 gi\u1ea3m thi\u1ec3u sai s\u00f3t khi l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n

                      5.9. L\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/h3>\n
                        \n
                      • Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef c\u00e1c gi\u1ea5y t\u1edd v\u00e0 h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, th\u01b0\u1eddng l\u00e0 5 n\u0103m ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n

                        L\u01b0u \u00fd k\u1ef9 c\u00e1c b\u01b0\u1edbc n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh nh\u1eefng r\u1ee7i ro kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

                        VI. L\u1eddi k\u1ebft<\/h2>\n

                        Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u m\u00e0 MVA Vi\u1ec7t Nam mu\u1ed1n chia s\u1ebb \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng n\u1eafm \u0111\u01b0\u1ee3c. N\u1ebfu b\u1ea1n th\u1ea5y h\u1eefu \u00edch h\u00e3y chia s\u1ebb \u0111\u1ebfn b\u1ea1n b\u00e8, \u0111\u1ed3ng nghi\u1ec7p c\u00f9ng n\u1eafm \u0111\u01b0\u1ee3c. M\u1ecdi th\u1eafc m\u1eafc kh\u00e1c vui l\u00f2ng b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi b\u00e0i vi\u1ebft. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"

                        Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.N\u1ebfu b\u1ea1n ch\u01b0a bi\u1ebft th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2023 c\u00f3..<\/p>\n","protected":false},"author":1,"featured_media":8864,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"{:vi}H\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u bao g\u1ed3m nh\u1eefng g\u00ec? L\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u b\u1ea1n quan t\u00e2m. 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