{"id":3478,"date":"2020-11-27T22:55:56","date_gmt":"2020-11-27T15:55:56","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3478"},"modified":"2021-07-20T15:38:39","modified_gmt":"2021-07-20T08:38:39","slug":"thoi-han-nop-cac-loai-bao-cao-thue-nam-2020","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/thoi-han-nop-cac-loai-bao-cao-thue-nam-2020\/","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf n\u0103m 2020"},"content":{"rendered":"

Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf n\u0103m 2020 c\u1ee5 th\u1ec3: <\/strong><\/p>\n

H\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN – TNDN… m\u1edbi nh\u1ea5t hi\u1ec7n nay.<\/strong><\/p>\n

L\u01b0u \u00fd: H\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf -> C\u0169ng l\u00e0 h\u1ea1n n\u1ed9p Ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3)<\/strong><\/p>\n

Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/h3>\n

C\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf m\u00f4n b\u00e0i m\u1edbi nh\u1ea5t n\u0103m 2020 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/a><\/p>\n

9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 c\u1ee7a GA Accounting<\/a><\/p>\n

Nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n c\u00f3 c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u1ecfi<\/a><\/p>\n

1.Th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i:<\/h2>\n

a. DN m\u1edbi th\u00e0nh l\u1eadp<\/h3>\n

– Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n khi t\u1ed5 ch\u1ee9c m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng kinh<\/p>\n

doanh, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh<\/p>\n

doanh.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh nh\u01b0ng ch\u01b0a ho\u1ea1t<\/p>\n

\u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec ph\u1ea3i khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb<\/p>\n

ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/p>\n

\u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh<\/p>\n

nghi\u1ec7p; ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh; ng\u00e0y ban h\u00e0nh v\u0103n<\/p>\n

b\u1ea3n ph\u00ea duy\u1ec7t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0.<\/p>\n

b. Nh\u1eefng DN \u0111ang ho\u1ea1t \u0111\u1ed9ng:<\/h3>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n khi m\u1edbi ra kinh doanh. Tr\u01b0\u1eddng h\u1ee3p<\/p>\n

t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/p>\n

ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/p>\n

=> (Ch\u1ec9 c\u1ea7n n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i, h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 30\/1 n\u0103m sau)<\/p>\n

(Theo C\u00f4ng v\u0103n 1279\/TCT-CS ng\u00e0y 4\/4\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf)<\/p>\n

2. N\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp:<\/h2>\n

– N\u1ebfu DN c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh<\/p>\n

doanh) kinh doanh \u1edf c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec DN n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a<\/p>\n

c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd DN.<\/p>\n

– N\u1ebfu \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kinh doanh \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/p>\n

th\u1ef1c hi\u1ec7n n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/p>\n

tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/p>\n

3. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN, BCSDH\u0110:<\/h2>\n

– Theo th\u00e1ng: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng sau.<\/p>\n

VD: Cty GA Acounting k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng: -> T\u1edd khai thu\u1ebf GTGT<\/p>\n

th\u00e1ng 1\/2020. H\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/2\/2020.<\/p>\n

– Theo qu\u00fd: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean qu\u00fd sau.<\/p>\n

VD: Cty GA Acounting k\u00ea khai thu\u1ebf GTGT theo qu\u00fd: => T\u1edd khai thu\u1ebf GTGT<\/p>\n

qu\u00fd 4\/2019. H\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/1\/2020.<\/p>\n

– Theo n\u0103m: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean n\u0103m sau.<\/p>\n

– Theo t\u1eebng l\u1ea7n ph\u00e1t sinh: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh.<\/p>\n

– H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: G\u1ed3m: T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, B\u00e1o<\/p>\n

c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac<\/p>\n

n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

VD: H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2019. H\u1ea1n ch\u1eadm nh\u1ea5t s\u1ebd l\u00e0 ng\u00e0y 30\/3\/2020.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p DN chia t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1t nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3,<\/p>\n

ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf n\u0103m 2020 c\u1ee5 th\u1ec3: H\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN – TNDN… m\u1edbi nh\u1ea5t hi\u1ec7n nay. L\u01b0u \u00fd: H\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf -> […]<\/p>\n","protected":false},"author":2,"featured_media":3481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-3478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3478\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3478"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3478\/revisions\/"}],"predecessor-version":[{"id":4027,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3478\/revisions\/4027\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3481\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}