{"id":4031,"date":"2021-08-03T16:32:57","date_gmt":"2021-08-03T09:32:57","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4031"},"modified":"2021-12-14T14:08:03","modified_gmt":"2021-12-14T07:08:03","slug":"5-viec-ma-tat-ca-cac-doanh-nghiep-moi-thanh-lap-deu-phai-lam","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/uncategorized\/5-viec-ma-tat-ca-cac-doanh-nghiep-moi-thanh-lap-deu-phai-lam\/","title":{"rendered":"5 vi\u1ec7c m\u00e0 t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u ph\u1ea3i l\u00e0m"},"content":{"rendered":"\t\t
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C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a x\u00e3 h\u1ed9i th\u00ec nhu c\u1ea7u th\u00e0nh l\u1eadp doanh nghi\u1ec7p ng\u00e0y c\u00e0ng nhi\u1ec1u. Tuy nhi\u00ean kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng bi\u1ebft v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n khi m\u1edbi b\u1eaft \u0111\u1ea7u th\u00e0nh l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec? H\u00e3y c\u00f9ng ch\u00fang t\u00f4i t\u00ecm hi\u1ec3u b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n.<\/p>

1. K\u00ea khai v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf m\u00f4n b\u00e0i<\/h2>

Th\u00f4ng t\u01b0 302\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i quy \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0 sau:<\/p>

  • Tr\u01b0\u1eddng h\u1ee3p l\u00e0 t\u1ed5 ch\u1ee9c m\u00e0 c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng th\u00ec m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 3.000.000 \u0111\u1ed3ng\/n\u0103m;<\/li>
  • Tr\u01b0\u1eddng h\u1ee3p l\u00e0 t\u1ed5 ch\u1ee9c m\u00e0 c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng s\u1ebd ph\u1ea3i n\u1ed9p 2.000.000 \u0111\u1ed3ng\/n\u0103m;<\/li>
  • Tr\u01b0\u1eddng h\u1ee3p l\u00e0 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 m\u1ee9c thu l\u00e0 1.000.000 \u0111\u1ed3ng\/n\u0103m.<\/li><\/ul>

    M\u1ee9c thu l\u1ec7 ph\u00ed Thu\u1ebf m\u00f4n b\u00e0i cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp hay t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c n\u00eau \u1edf tr\u00ean c\u1ea7n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong GCN \u0111\u0103ng k\u00fd kinh doanh hay v\u1ed1n \u0111\u1ea7u t\u01b0 ghi trong GCN \u0111\u0103ng k\u00fd \u0110\u1ea7u t\u01b0 ho\u1eb7c l\u00e0 quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0.<\/p>

    Th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c 09\/7\/2020 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u sau:<\/p>

    • Nh\u1eefng doanh nghi\u1ec7p, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 doanh nghi\u1ec7p trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m, n\u1ebfu th\u1eddi gian 06 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec n\u1ed9p 50% l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/li><\/ul>

      – Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau<\/em><\/span><\/h3>

      a) Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n khi ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng kinh 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 doanh;<\/p>

      b) 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 \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 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 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>

      2. K\u00ea khai 3 lo\u1ea1i thu\u1ebf: GTGT, TNCN & TNDN<\/h2>

      – K\u00ea khai thu\u1ebf GTGT<\/em><\/span><\/h3>

      Hi\u1ec7n nay c\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT l\u00e0 Tr\u1ef1c ti\u1ebfp v\u00e0 kh\u1ea5u tr\u1eeb, k\u1ef3 k\u00ea khai theo th\u00e1ng v\u00e0 k\u00ea khai theo qu\u00fd. Nh\u1eefng doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00e0o m\u00e0 mu\u1ed1n k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd.<\/p>

      – K\u00ea khai thu\u1ebf TNCN<\/em><\/span><\/h3>

      Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng(ho\u1eb7c qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u00ea khai thu\u1ebf TNCN t\u01b0\u01a1ng \u1ee9ng theo th\u00e1ng (ho\u1eb7c qu\u00fd), v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u1ec1n ph\u00e1t sinh ngh\u0129a v\u1ee5 khai thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch;<\/p>

      Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf TNCN theo th\u00e1ng(ho\u1eb7c qu\u00fd) \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>

      – K\u00ea khai thu\u1ebf TNDN<\/em><\/span><\/h3>

      H\u00e0ng Qu\u00fd th\u00ec doanh nghi\u1ec7p t\u1ea1m th\u1eddi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p d\u1ef1a v\u00e0o k\u1ebft qu\u1ea3n kinh doanh c\u1ee7a m\u00ecnh. Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp \u0111\u00f3, tuy nhi\u00ean doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u0169ng b\u1ecb ph\u1ea1t n\u1ed9p ch\u1eadm trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu\u1ebf TNDN t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n thu\u1ebf n\u1ed9p t\u1eeb 20% tr\u1edf l\u00ean theo quy\u1ebft to\u00e1n.<\/p>

      3. L\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>
      • \u0110\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u00f2n t\u00f9y thu\u1ed9c v\u00e0o c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp c\u1ee7a b\u1ea1n ch\u1ecdn h\u00ecnh th\u1ee9c k\u00ea khai tr\u1ef1c ti\u1ebfp hay kh\u1ea5u tr\u1eeb.<\/li>
      • C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, ho\u00e1 \u0111\u01a1n t\u1ef1 in s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m h\u00f3a \u0111\u01a1n GTGT n\u1ebfu doanh nghi\u1ec7p k\u00ea khai thu\u1ebf theo h\u00ecnh th\u1ee9c kh\u1ea5u tr\u1eeb. M\u1ed9t s\u1ed1 nh\u00e0 cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed uy t\u00edn nh\u01b0 VNPT, FPT, BKAV, CYBERBILL… cho b\u1ea1n tham kh\u1ea3o khi l\u1ef1a ch\u1ecdn. B\u1ea1n c\u1ea7n l\u01b0u \u00fd l\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh.<\/li><\/ul>

        4. Ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110<\/h2>

        – Ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/em><\/span><\/h3>

        Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo quy m\u00f4 nh\u01b0 th\u1ebf n\u00e0o th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho th\u00edch h\u1ee3p khi \u0111\u00f3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. C\u00f3 3 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n nay cho DN, n\u1ebfu l\u00e0 DN v\u1eeba v\u00e0 nh\u1ecf th\u00ec \u00e1p d\u1ee5ng theo th\u00f4ng t\u01b0 133, DN si\u00eau nh\u1ecf \u00e1p d\u1ee5ng theo th\u00f4ng t\u01b0 132, DN \u00e1p d\u1ee5ng theo th\u00f4ng t\u01b0 200. N\u1ebfu Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp mu\u1ed1n thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i th\u00f4ng b\u00e1o cho b\u00ean thu\u1ebf bi\u1ebft th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>

        – Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110<\/em><\/span><\/h3>

        C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf bi\u1ebft tr\u01b0\u1edbc khi tr\u00edch kh\u1ea5u hao TSC\u0110. Hi\u1ec7n nay c\u00f3 03 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao TSC\u0110 l\u00e0:<\/p>

        • M\u1ed9t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng hay kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m;<\/li>
        • Hai l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng;<\/li>
        • Ba l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/li><\/ul>

          5. Lao \u0111\u1ed9ng v\u00e0 BHXH<\/h2>

          Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o cho Ph\u00f2ng L\u0110TBXH v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m, 06 th\u00e1ng cu\u1ed1i n\u0103m; Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho nh\u00e2n vi\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, h\u1ee3p \u0111\u1ed3ng theo m\u00f9a v\u1ee5 c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 03 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 12 th\u00e1ng. Khi \u0111\u00e3 th\u1ef1c hi\u1ec7n xong c\u00e1c th\u1ee7 t\u1ee5c tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ea7n ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n cho Li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

          C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a x\u00e3 h\u1ed9i th\u00ec nhu c\u1ea7u th\u00e0nh l\u1eadp doanh nghi\u1ec7p ng\u00e0y c\u00e0ng nhi\u1ec1u. Tuy nhi\u00ean kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng bi\u1ebft v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n khi m\u1edbi b\u1eaft \u0111\u1ea7u th\u00e0nh l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady Doanh nghi\u1ec7p […]<\/p>\n","protected":false},"author":25,"featured_media":4205,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145,1],"tags":[],"class_list":["post-4031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4031\/"}],"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\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4031"}],"version-history":[{"count":9,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4031\/revisions\/"}],"predecessor-version":[{"id":4211,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4031\/revisions\/4211\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4205\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}