{"id":4057,"date":"2022-03-16T14:10:15","date_gmt":"2022-03-16T07:10:15","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4057"},"modified":"2022-03-16T14:10:15","modified_gmt":"2022-03-16T07:10:15","slug":"quy-dinh-moi-nhat-ve-thue-mon-bai-nam-2021","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/quy-dinh-moi-nhat-ve-thue-mon-bai-nam-2021\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2021"},"content":{"rendered":"<p>Khi m\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t ho\u1eb7c theo h\u00e0ng n\u0103m th\u00ec doanh nghi\u1ec7p, c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, v\u1eady quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i 2021 nh\u01b0 th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n.<\/p>\n<h2>1. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h2>\n<div id=\"attachment_4339\" style=\"width: 610px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4339\" class=\"size-full wp-image-4339\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-le-phi-mon-bai.png\" alt=\"doi-tuong-nop-le-phi-mon-bai\" width=\"600\" height=\"400\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-le-phi-mon-bai.png 600w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-le-phi-mon-bai-300x200.png 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><p id=\"caption-attachment-4339\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/p><\/div>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/01\/2017 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i; \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 302\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i; \u0110i\u1ec1u 2 th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung th\u00f4ng t\u01b0 302\/2016\/TT-BTC , quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p l\u1ec7 ph\u00ed thu\u1ebf m\u00f4n b\u00e0i l\u00e0:<\/p>\n<ul>\n<li>C\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<li>T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp \u0111\u00fang theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.<\/li>\n<li>T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p.<\/li>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t.<\/li>\n<li>C\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c t\u1ea1i kho\u1ea3n 1,2,3,4,5 \u0111i\u1ec1u n\u00e0y.<\/li>\n<li>H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t.<\/li>\n<li>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p th\u00e0nh l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<h2>2. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 302\/2016\/TT-BTC th\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i g\u1ed3m:<\/p>\n<ul>\n<li>H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t doanh thu h\u00e0ng n\u0103m \u1edf m\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. M\u1ee9c doanh thu n\u00e0y nh\u1eb1m x\u00e1c \u0111\u1ecbnh nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 t\u1ed5ng doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng c\u00f3 n\u01a1i kinh doanh c\u1ed1 \u0111\u1ecbnh, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean kinh doanh. \u0110i\u1ec1u n\u00e0y h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC. H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng c\u00f3 n\u01a1i kinh doanh c\u1ed1 \u0111\u1ecbnh \u1edf \u0111i\u1ec1u n\u00e0y g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n l\u00e0 x\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3; h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt; c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 kh\u1ea5u t\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n.<\/li>\n<li>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n v\u00e0 nh\u00f3m c\u00e1 nh\u00e2n m\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t mu\u1ed1i.<\/li>\n<li>C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n \u0111\u00e1nh b\u1eaft, nu\u00f4i tr\u1ed3ng th\u1ee7y h\u1ea3i s\u1ea3n, c\u00e1c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1.<\/li>\n<li>\u0110i\u1ec3m b\u01b0u \u0111i\u1ec7n v\u0103n h\u00f3a c\u1ee7a x\u00e3; c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed (b\u00e1o n\u00f3i, b\u00e1o in, b\u00e1o \u0111i\u1ec7n t\u1eed, b\u00e1o h\u00ecnh).<\/li>\n<li>Li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 (g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh:, h\u1ee3p t\u00e1c x\u00e3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u1edf l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n; qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n; \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, h\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p t\u01b0 nh\u00e2n kinh doanh \u1edf mi\u1ec1n n\u00fai.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn 31\/12 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u1edbi:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ed5 ch\u1ee9c m\u1edbi th\u00e0nh l\u1eadp (c\u00f3 m\u00e3 s\u1ed1 doanh nghi\u1ec7p v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi)<\/li>\n<li>C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh nh\u00f3 c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t.<\/li>\n<li>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00e0nh l\u1eadp c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u00e0 trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00ec v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba m\u00e0 chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong 03 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p GCN\u0110K doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00e0nh l\u1eadp c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u00e0 trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00ec v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n<li>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a DN v\u1eeba v\u00e0 nh\u1ecf th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 25\/02\/2020 th\u00ec th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 25\/02\/2020 \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n DN nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n<li>DN nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh tr\u01b0\u1edbc ng\u00e0y 25\/02\/2020 th\u00ec mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh \u1edf \u0110i\u1ec1u16, 35 Lu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>C\u01a1 s\u1edf gi\u00e1o d\u1ee5c m\u1ea7m non c\u00f4ng l\u1eadp v\u00e0 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng c\u00f4ng l\u1eadp.<\/li>\n<\/ul>\n<h2>3. N\u0103m 2021 m\u1ee9c \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/h2>\n<p>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP, Th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC th\u00ec m\u1ee9c \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i 2021 c\u1ee5 th\u1ec3 l\u00e0:<\/p>\n<ul>\n<li>M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a:<\/li>\n<\/ul>\n<div id=\"attachment_4347\" style=\"width: 970px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4347\" class=\"size-full wp-image-4347\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-to-chuc-hoat-dong-kinh-doanh-san-xuat-dich-vu-hang-hoa.png\" alt=\"thue-phi-mon-bai-voi-san-xuat-dich-vu-hang-hoa\" width=\"960\" height=\"540\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-to-chuc-hoat-dong-kinh-doanh-san-xuat-dich-vu-hang-hoa.png 960w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-to-chuc-hoat-dong-kinh-doanh-san-xuat-dich-vu-hang-hoa-300x169.png 300w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-to-chuc-hoat-dong-kinh-doanh-san-xuat-dich-vu-hang-hoa-768x432.png 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><p id=\"caption-attachment-4347\" class=\"wp-caption-text\">M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a<\/p><\/div>\n<p><em><strong>*L\u01b0u \u00fd:<\/strong><\/em>\u00a0 V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c ghi trong GCN\u0110K doanh nghi\u1ec7p ho\u1eb7c GCN\u0110K kinh doanh ho\u1eb7c trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a\u00a0 h\u1ee3p t\u00e1c x\u00e3. \u0110\u1ed1i v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi \u1edf Quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c GCN\u0110K \u0111\u1ea7u t\u01b0.<\/p>\n<ul>\n<li>M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n H\u0110 kinh doanh, s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5:<\/li>\n<\/ul>\n<div id=\"attachment_4345\" style=\"width: 972px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4345\" class=\" wp-image-4345\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-ho-gia-dinh-ca-nhan-nhom-ca-nhan-hd-kinh-doanh-san-xuat-dich-vu.png\" alt=\"thue-mon-bai-voi-ho-gia-dinh-ca-nhan-nhom-ca-nhan-hd-kinh-doanh-san-xuat-dich-vu\" width=\"962\" height=\"541\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-ho-gia-dinh-ca-nhan-nhom-ca-nhan-hd-kinh-doanh-san-xuat-dich-vu.png 1920w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-ho-gia-dinh-ca-nhan-nhom-ca-nhan-hd-kinh-doanh-san-xuat-dich-vu-300x169.png 300w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-ho-gia-dinh-ca-nhan-nhom-ca-nhan-hd-kinh-doanh-san-xuat-dich-vu-1024x576.png 1024w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-ho-gia-dinh-ca-nhan-nhom-ca-nhan-hd-kinh-doanh-san-xuat-dich-vu-768x432.png 768w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/muc-thu-le-phi-mon-bai-voi-ho-gia-dinh-ca-nhan-nhom-ca-nhan-hd-kinh-doanh-san-xuat-dich-vu-1536x864.png 1536w\" sizes=\"auto, (max-width: 962px) 100vw, 962px\" \/><p id=\"caption-attachment-4345\" class=\"wp-caption-text\">M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n H\u0110 kinh doanh, s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5<\/p><\/div>\n<p><em><strong>*L\u01b0u \u00fd:<\/strong><\/em> doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 \u1edf ngh\u1ecb \u0111\u1ecbnh n\u00e0y.L\u01b0u \u00fd: V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c ghi trong GCN\u0110K doanh nghi\u1ec7p ho\u1eb7c GCN\u0110K kinh doanh ho\u1eb7c trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3. \u0110\u1ed1i v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi \u1edf Quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c GCN\u0110K \u0111\u1ea7u t\u01b0.<\/p>\n<p>Chi nh\u00e1nh, t\u1ed5 ch\u1ee9c, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh (trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u1edf n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t) \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 th\u00ec n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m; Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp, \u0111\u0103ng k\u00fd thu\u1ebf, m\u00e3 s\u1ed1 DN trong 06 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/p>\n<ul>\n<li>DN nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh (g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) khi m\u00e0 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m th\u00e0nh l\u1eadp DN). Tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac th\u1eddi gian 06 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac th\u1eddi gian 06 th\u00e1ng \u0111\u1ea7u n\u0103m n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/li>\n<li>H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng h\u1ecdat \u0111\u1ed9ng l\u1ea1i trong 06 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m, ho\u1ea1t \u0111\u1ed9ng 06 th\u00e1ng \u0111\u1ea7u n\u0103m n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/li>\n<\/ul>\n<h2>4. N\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/h2>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110 \u2013 CP c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 25\/02\/2020 th\u00ec:<\/p>\n<ul>\n<li>Th\u1eddi h\u1ea1n v\u1ec1 n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp; DN v\u1eeba v\u00e0 nh\u1ecf chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, n\u1ed9p t\u1edd khai cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc ng\u00e0y 30\/01 sau n\u0103m m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t ho\u1eb7c l\u00e0 m\u1edbi th\u00e0nh l\u1eadp.<\/li>\n<li>C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u00ec kh\u00f4ng c\u1ea7n k\u00ea khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. C\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf, t\u1edd khai thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Th\u1eddi h\u1ea1n v\u1ec1 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2021 ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y 30\/01 h\u00e0ng n\u0103m.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>DN v\u1eeba v\u00e0 nh\u1ecf chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh (g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) khi h\u1ebft th\u1eddi h\u1ea1n mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u0103m th\u1ee9 4 t\u00ednh t\u1eeb n\u0103m th\u00e0nh l\u1eadp DN) n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee5 th\u1ec3:\n<ul>\n<li>Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t 30\/07 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 n\u0103m k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n: tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m.<\/li>\n<li>Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t n\u1ed9p l\u00e0 30\/01 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 khi h\u1ebft th\u1eddi gian mi\u1ec5n: Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong 6 th\u00e1ng cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, s\u1ea3n xu\u1ea5t \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ho\u1ea1t \u0111\u1ed9ng l\u1ea1i n\u1ed9p nh\u01b0 sau:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 30\/07 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m.<\/li>\n<li>Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 30\/01 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>5. Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t khi t\u1ea1m ng\u1eebng kinh doanh v\u00e0 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i<\/h2>\n<div id=\"attachment_4349\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4349\" class=\"size-full wp-image-4349\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-le-phi-mon-bai.jpg\" alt=\"tam-ngung-kinh-doanh-va-ke-khai-thue-mon-bai\" width=\"800\" height=\"450\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-le-phi-mon-bai.jpg 800w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-le-phi-mon-bai-300x169.jpg 300w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-le-phi-mon-bai-768x432.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><p id=\"caption-attachment-4349\" class=\"wp-caption-text\">T\u1ea1m ng\u1eebng kinh doanh v\u00e0 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i<\/p><\/div>\n<p>C\u0103n c\u1ee9 kho\u1ea3n 3, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 302\/2016\/TT-BTC v\u00e0 kho\u1ea3n 4, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 65\/2020\/TT-BTC quy \u0111\u1ecbnh Khi t\u1ea1m ng\u1eebng kinh doanh th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i 2021 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n:<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111ang ho\u1ea1t \u0111\u1ed9ng l\u00e0m v\u0103n b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn 31\/12), tuy nhi\u00ean \u0111i\u1ec1u ki\u1ec7n v\u0103n b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed ng\u00e0y 30\/01 h\u00e0ng n\u0103m v\u00e0 ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m xin t\u1ea1m ng\u1eebng H\u0110 kinh doanh, s\u1ea3n xu\u1ea5t s\u1ebd kh\u00f4ng c\u1ea7n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m t\u1ea1m ng\u1eebng kinh doanh \u0111\u00f3. N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n tr\u00ean s\u1ebd ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi m\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t ho\u1eb7c theo h\u00e0ng n\u0103m th\u00ec doanh nghi\u1ec7p, c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, v\u1eady quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i 2021 nh\u01b0 th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":4341,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-4057","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\/4057\/"}],"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=4057"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4057\/revisions\/"}],"predecessor-version":[{"id":4351,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4057\/revisions\/4351\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4341\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}