{"id":6462,"date":"2020-11-25T13:47:39","date_gmt":"2020-11-25T06:47:39","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6462"},"modified":"2025-11-12T11:01:31","modified_gmt":"2025-11-12T04:01:31","slug":"nghich-ly-cua-quy-dinh-thue-moi-quy-4-lai-qua-cao-so-voi-du-tinh-co-the-bi-phat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nghich-ly-cua-quy-dinh-thue-moi-quy-4-lai-qua-cao-so-voi-du-tinh-co-the-bi-phat\/","title":{"rendered":"Ngh\u1ecbch l\u00fd c\u1ee7a quy \u0111\u1ecbnh thu\u1ebf m\u1edbi: Qu\u00fd 4 l\u00e3i qu\u00e1 cao so v\u1edbi d\u1ef1 t\u00ednh c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t"},"content":{"rendered":"

Theo quy \u0111\u1ecbnh m\u1edbi n\u00eau t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 126 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh v\u00e0 Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 5\/12\/2020, t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 3 qu\u00fd \u0111\u1ea7u n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf thu nh\u1eadp c\u1ea3 n\u0103m.<\/p>\n

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T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 3 qu\u00fd \u0111\u1ea7u n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf thu nh\u1eadp c\u1ea3 n\u0103m<\/em><\/p>\n

Gi\u1ea3 s\u1eed n\u0103m 2020 doanh nghi\u1ec7p A c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p [sau khi \u0111\u00e3 quy\u1ebft to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m 30\/3\/2021] l\u00e0 1 t\u1ef7 \u0111\u1ed3ng th\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 126, t\u1ea1i th\u1eddi \u0111i\u1ec3m 30\/10\/2020, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p cho 9 th\u00e1ng \u0111\u1ea7u n\u0103m kh\u00f4ng th\u1ea5p h\u01a1n 750 tri\u1ec7u \u0111\u1ed3ng \u2013 b\u1ea5t ch\u1ea5p l\u1ee3i nhu\u1eadn c\u1ee7a 9 th\u00e1ng \u0111\u1ea7u n\u0103m l\u00e0 bao nhi\u00eau. C\u00f2n ti\u1ec1n thu\u1ebf qu\u00fd 4, DN \u0111\u01b0\u1ee3c n\u1ed9p cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n l\u00e0 30\/3 n\u0103m sau. N\u1ebfu n\u1ed9p th\u1ea5p h\u01a1n 750 tri\u1ec7u \u0111\u1ed3ng th\u00ec s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu s\u1ebd b\u1ecb t\u00ednh ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p cho \u0111\u1ebfn n\u1ed9p \u0111\u1ee7.<\/p>\n

V\u1edbi quy \u0111\u1ecbnh m\u1edbi n\u00e0y, b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 th\u1ec3 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf n\u1ebfu nh\u01b0 l\u1ee3i nhu\u1eadn qu\u00fd 4 v\u01b0\u1ee3t xa so v\u1edbi d\u1ef1 t\u00ednh ho\u1eb7c \u0111\u00f3ng g\u00f3p t\u1ef7 tr\u1ecdng l\u1edbn v\u00e0o l\u1ee3i nhu\u1eadn c\u1ea3 n\u0103m.<\/p>\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac 3 qu\u00fd \u0111\u1ea7u n\u0103m (30\/9), doanh nghi\u1ec7p c\u00f2n ti\u1ebfp t\u1ee5c kinh doanh 90 ng\u00e0y n\u1eefa, h\u01a1n th\u1ebf n\u1eefa c\u00f2n l\u00e0 kho\u1ea3ng th\u1eddi gian kinh doanh cao \u0111i\u1ec3m trong n\u0103m, nhi\u1ec1u d\u1ecbp l\u1ec5, t\u1ebft quan tr\u1ecdng, bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed l\u01b0\u01a1ng, th\u01b0\u1edfng, v.v. n\u00ean doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u1ea3 n\u0103m. D\u1ecbch b\u1ec7nh, thi\u00ean tai v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng n\u00ean vi\u1ec7c \u0111o\u00e1n tr\u01b0\u1edbc doanh thu v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u1ec3 ra s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u1ea3 n\u0103m l\u00e0 \u0111i\u1ec1u kh\u00f4ng t\u01b0\u1edfng.<\/p>\n

Th\u1ef1c t\u1ebf l\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng t\u1eadp trung v\u00e0o qu\u00fd 4, \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 nh\u01b0 x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Kh\u1ea3o s\u00e1t c\u1ee7a ch\u00fang t\u00f4i t\u1ea1i 40 doanh nghi\u1ec7p l\u1edbn nh\u1ea5t s\u00e0n HoSE \u2013 bao g\u1ed3m ph\u1ea7n l\u1edbn nh\u1eefng \u0111\u1ea7u t\u00e0u n\u1ed9p thu\u1ebf c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc \u2013 cho th\u1ea5y l\u1ee3i nhu\u1eadn qu\u00fd 4 lu\u00f4n chi\u1ebfm tr\u00ean 25% t\u1ed5ng l\u1ee3i nhu\u1eadn c\u1ea3 n\u0103m, dao \u0111\u1ed9ng t\u1eeb kho\u1ea3ng 25,5% \u0111\u1ebfn g\u1ea7n 30% trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y.<\/p>\n

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T\u1ed5ng l\u1ee3i nhu\u1eadn c\u1ee7a 20 doanh nghi\u1ec7p l\u1edbn nh\u1ea5t s\u00e0n Hose theo t\u1eebng qu\u00fd<\/em><\/p>\n

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Vi\u1ec7c d\u1ef1 t\u00ednh \u0111\u00fang l\u1ee3i nhu\u1eadn lu\u00f4n l\u00e0 b\u00e0i to\u00e1n kh\u00f3. Trong khi \u0111\u00f3, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u2013 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft \u2013 lu\u00f4n n\u1ed7 l\u1ef1c t\u0103ng t\u1ed1c v\u00e0o cu\u1ed1i n\u0103m \u0111\u1ec3 v\u01b0\u1ee3t xa k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u1ec1 ra. Nh\u01b0ng quy \u0111\u1ecbnh m\u1edbi n\u00e0y l\u1ea1i v\u00f4 t\u00ecnh tri\u1ec7t ti\u00eau \u0111\u1ed9ng l\u1ef1c t\u0103ng tr\u01b0\u1edfng cao c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

N\u1ebfu d\u1ef1 t\u00ednh kh\u00f4ng chu\u1ea9n th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p. \u0110\u1ec3 kh\u00f4ng b\u1ecb mang ti\u1ebfng x\u1ea5u l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 t\u1ed1t ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng nh\u01b0 gi\u1ea3m thi\u1ec3u vi\u1ec7c b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p th\u00ec bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p d\u00f4i ra \u0111\u1ec3 d\u1ef1 ph\u00f2ng cho qu\u00fd 4. \u0110i\u1ec1u n\u00e0y v\u00f4 h\u00ecnh chung khi\u1ebfn doanh nghi\u1ec7p b\u1ecb chi\u1ebfm d\u1ee5ng v\u1ed1n khi m\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi m\u00e0 doanh thu, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e1t sinh.<\/p>\n

M\u1ed9t chuy\u00ean gia nh\u1eadn \u0111\u1ecbnh, trong m\u00f4i tr\u01b0\u1eddng kinh doanh bi\u1ebfn \u0111\u1ed9ng, c\u00f3 th\u1ec3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 kinh doanh trong qu\u00fd 4 kh\u00f4ng t\u1ed1t d\u1eabn \u0111\u1ebfn l\u1ed7, l\u00e0m k\u1ebft qu\u1ea3 kinh doanh c\u1ea3 n\u0103m th\u1ea5p h\u01a1n k\u1ebft qu\u1ea3 kinh doanh l\u0169y k\u1ebf \u0111\u1ebfn h\u1ebft qu\u00fd 3. Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m 30\/10 h\u00e0ng n\u0103m, doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p th\u1eeba thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a n\u0103m sau ho\u1eb7c ch\u1edd 6 th\u00e1ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c xin ho\u00e0n theo c\u00e1c th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p.<\/p>\n

Ch\u00ednh v\u00ec nh\u1eefng b\u1ea5t c\u1eadp n\u00e0y m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng nh\u01b0 chuy\u00ean gia hi\u1ec7n \u0111\u00e3 c\u00f3 ki\u1ebfn ngh\u1ecb ng\u00e0nh thu\u1ebf s\u1eeda \u0111\u1ed5i \u0111\u1ec3 g\u1ee1 kh\u00f3 theo h\u01b0\u1edbng thay v\u00ec 3 qu\u00fd \u0111\u1ea7u n\u0103m t\u1ea1m n\u1ed9p 75% c\u1ea3 n\u0103m th\u00ec ch\u1ec9 t\u1ea1m n\u1ed9p d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf c\u1ee7a 3 qu\u00fd.<\/p>\n

R\u00f5 r\u00e0ng l\u00e0 n\u1ebfu kh\u00f4ng s\u1eeda \u0111\u1ed5i th\u00ec doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn c\u00e1ch n\u00e0o th\u00ec c\u0169ng ph\u00e1t sinh m\u1ed9t kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u00e1ng c\u00f3: ho\u1eb7c ch\u1ecbu ph\u1ea1t ch\u1eadm n\u1ed9p do l\u1ee3i nhu\u1eadn qu\u00fd 4 qu\u00e1 cao ho\u1eb7c b\u1ecb chi\u1ebfm d\u1ee5ng v\u1ed1n do n\u1ed9p tr\u01b0\u1edbc cho ch\u1eafc \u0103n.<\/p>\n

Theo Cafef.vn<\/strong><\/em><\/p>\n<\/div>\n<\/div>\n

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

Theo quy \u0111\u1ecbnh m\u1edbi n\u00eau t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 126 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh v\u00e0 Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 5\/12\/2020, t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 3 qu\u00fd \u0111\u1ea7u n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 […]<\/p>\n","protected":false},"featured_media":13709,"template":"","article_category":[10],"class_list":["post-6462","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\/6462","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\/13709"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6462"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}