{"id":3582,"date":"2020-12-25T21:45:26","date_gmt":"2020-12-25T14:45:26","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3582"},"modified":"2021-07-19T11:15:32","modified_gmt":"2021-07-19T04:15:32","slug":"nguoi-nop-thue-phai-hoan-thanh-cac-nghia-vu-gi-truoc-khi-cham-dut-hieu-luc-ma-so-thue","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/nguoi-nop-thue-phai-hoan-thanh-cac-nghia-vu-gi-truoc-khi-cham-dut-hieu-luc-ma-so-thue\/","title":{"rendered":"Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 g\u00ec tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf?"},"content":{"rendered":"<h2 class=\"article__sapo\">Theo Th\u00f4ng t\u01b0 s\u1ed1 105\/2020\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 3\/12\/2020, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/h2>\n<h4>Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/h4>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/bo-tai-chinh-bai-bo-9-thong-tu-ve-linh-vuc-thue-phi-va-le-phi\/\">B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf 9 th\u00f4ng t\u01b0 v\u1ec1 l\u0129nh v\u1ef1c thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/a><\/h5>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/khi-nao-to-chuc-kinh-doanh-chung-khoan-bi-dat-vao-tinh-trang-kiem-soat\/\">Khi n\u00e0o t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n b\u1ecb \u0111\u1eb7t v\u00e0o t\u00ecnh tr\u1ea1ng ki\u1ec3m<\/a><\/h5>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/luu-ngay-5-thoi-quen-giup-ban-quan-ly-tien-bac-tot-hon\/\">L\u01b0u ngay 5 th\u00f3i quen gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd ti\u1ec1n b\u1ea1c t\u1ed1t h\u01a1n<\/a><\/h5>\n<p>Theo \u0111\u00f3, c\u00e1c ngh\u0129a v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1ed3m: n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3); tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec to\u00e0n b\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ph\u1ea3i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/p>\n<p>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 sau: n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n n\u1ebfu c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n; n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\n<p>\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh chuy\u1ec3n l\u00ean doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00ec h\u1ed9 kinh doanh ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf cam k\u1ebft doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh), c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo Th\u00f4ng t\u01b0 s\u1ed1 105\/2020\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 3\/12\/2020, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft: B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf 9 th\u00f4ng t\u01b0 v\u1ec1 l\u0129nh v\u1ef1c thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-3582","post","type-post","status-publish","format-standard","hentry","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3582\/"}],"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=3582"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3582\/revisions\/"}],"predecessor-version":[{"id":4017,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3582\/revisions\/4017\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}