{"id":6606,"date":"2020-12-30T09:03:34","date_gmt":"2020-12-30T02:03:34","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6606"},"modified":"2025-11-12T10:44:17","modified_gmt":"2025-11-12T03:44:17","slug":"quy-dinh-moi-ve-tam-nop-thue-tndn-tu-2021-theo-nghi-dinh-126-2020-nd-cp","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/quy-dinh-moi-ve-tam-nop-thue-tndn-tu-2021-theo-nghi-dinh-126-2020-nd-cp\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN t\u1eeb 2021 theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP"},"content":{"rendered":"<h3 class=\"lead\"><a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi v\u1ec1 vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN) \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021.<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6608 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/12\/tam-nop-thue-tndn.png\" alt=\"\" width=\"512\" height=\"288\" \/><\/p>\n<p class=\"lead\" style=\"text-align: center;\"><em>M\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi v\u1ec1 vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebfTNDN \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021<\/em><\/p>\n<p>C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi Thu\u1ebf TNDN (tr\u1eeb thu\u1ebf TNDN\u00a0 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng) th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p nh\u01b0 sau:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd (bao g\u1ed3m c\u1ea3 t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf TNDN cho \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh); V\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd.<\/li>\n<li>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Quy \u0111\u1ecbnh m\u1edbi).<\/strong><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea mua, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd theo t\u1ef7 l\u1ec7 1% tr\u00ean s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a b\u00e0n giao c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 v\u00e0 ch\u01b0a t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNDN trong n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m m\u00e0 t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp.<\/p>\n<p>Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 khai quy\u1ebft to\u00e1n n\u0103m th\u00ec:<\/p>\n<ul>\n<li>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020.<\/p>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft <em><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/em><\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP\u00a0quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi v\u1ec1 vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN) \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021. M\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi v\u1ec1 vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebfTNDN \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi Thu\u1ebf TNDN (tr\u1eeb thu\u1ebf TNDN\u00a0 [&hellip;]<\/p>\n","protected":false},"featured_media":13694,"template":"","article_category":[10],"class_list":["post-6606","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\/6606","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\/13694"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6606"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}