{"id":5830,"date":"2020-06-18T11:16:01","date_gmt":"2020-06-18T04:16:01","guid":{"rendered":"https:\/\/fts.com.vn\/?p=5830"},"modified":"2025-11-12T15:06:35","modified_gmt":"2025-11-12T08:06:35","slug":"nhung-diem-moi-ve-le-phi-mon-bai-ap-dung-tu-thang-2-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-diem-moi-ve-le-phi-mon-bai-ap-dung-tu-thang-2-2020\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 2\/2020"},"content":{"rendered":"
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Ng\u00e0y 24\/02\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/i><\/p>\n

Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi nh\u01b0 mi\u1ec5n gi\u1ea3m l\u1ec7 ph\u00ed, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed … theo h\u01b0\u1edbng \u01b0u ti\u00ean cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh, c\u1ee5 th\u1ec3:<\/p>\n

B\u1ed5 sung th\u00eam 3 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h2>\n

– Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed1i v\u1edbi: t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp m\u1edbi (\u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi, m\u00e3 s\u1ed1 doanh nghi\u1ec7p m\u1edbi) v\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.
\n– Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh (theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba) \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.
\n– Tr\u01b0\u1eddng ph\u1ed5 th\u00f4ng c\u00f4ng l\u1eadp v\u00e0 m\u1ea7m non c\u00f4ng l\u1eadp.
\nL\u01b0u \u00fd<\/u>: Trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, n\u1ebfu c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean th\u00e0nh l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec c\u00e1c \u0111\u1ecba \u0111i\u1ec3m n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/i><\/p>\n

\u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h2>\n

Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ed5 th\u00f4ng ch\u1eadm nh\u1ea5t l\u00e0 30\/1 h\u00e0ng n\u0103m, ri\u00eang c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:
\n– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) k\u1ebft th\u00fac th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u0103m th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb n\u0103m th\u00e0nh l\u1eadp doanh nghi\u1ec7p) n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0 sau:
\n+ Tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi gian 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7 n\u0103m k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n.
\n+ Tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m li\u1ec1n k\u1ec1 n\u0103m k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n.<\/p>\n

– \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e3 gi\u1ea3i th\u1ec3, ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh tr\u1edf l\u1ea1i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0 sau:
\n+ Tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng.
\n+ Tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m li\u1ec1n k\u1ec1 n\u0103m ra ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

B\u1ed5 sung m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/h2>\n

T\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) khi h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed n\u1ebfu:
\n– K\u1ebft th\u00fac trong th\u1eddi gian 6 th\u00e1ng \u0111\u1ea7u n\u0103m n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.
\n– K\u1ebft th\u00fac trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/p>\n

Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h2>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP, n\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed cho n\u0103m t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c 02 \u0111i\u1ec1u ki\u1ec7n sau:
\n– V\u0103n b\u1ea3n xin t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 30\/01 h\u00e0ng n\u0103m.
\n– Ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

Ngo\u00e0i ra,\u00a0h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n kh\u00f4ng ph\u1ea3i khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. C\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o t\u1edd khai thu\u1ebf, c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu kinh doanh l\u00e0m c\u0103n c\u1ee9 t\u00ednh m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p.
\n…
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Ng\u00e0y 24\/02\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi nh\u01b0 mi\u1ec5n gi\u1ea3m l\u1ec7 ph\u00ed, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed … theo h\u01b0\u1edbng \u01b0u ti\u00ean cho c\u00e1c doanh […]<\/p>\n","protected":false},"featured_media":13776,"template":"","article_category":[10],"class_list":["post-5830","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/5830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13776"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5830"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=5830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}