{"id":6611,"date":"2020-12-31T08:49:35","date_gmt":"2020-12-31T01:49:35","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6611"},"modified":"2025-11-12T10:40:00","modified_gmt":"2025-11-12T03:40:00","slug":"ma-so-thue-la-gi-cach-phan-loai-ma-so-thue-moi-nhat-tu-2021","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ma-so-thue-la-gi-cach-phan-loai-ma-so-thue-moi-nhat-tu-2021\/","title":{"rendered":"M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch ph\u00e2n lo\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi nh\u1ea5t t\u1eeb 2021"},"content":{"rendered":"<p class=\"lead\">Hi\u1ec7n nay, v\u1eabn c\u00f2n r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi ch\u01b0a hi\u1ec3u r\u00f5 v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, c\u1ea5u tr\u00fac v\u00e0 c\u00f4ng d\u1ee5ng c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf. B\u00e0i vi\u1ebft sau \u0111\u00e2y s\u1ebd gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc c\u01a1 b\u1ea3n v\u00e0 c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6612 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/12\/ma-so-thue-moi-nhat.png\" alt=\"\" width=\"480\" height=\"250\" \/><\/p>\n<p style=\"text-align: center;\"><em>C\u00e1ch ph\u00e2n lo\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi nh\u1ea5t t\u1eeb 2021<\/em><\/p>\n<h3><strong>M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h3>\n<p>M\u00e3 s\u1ed1 thu\u1ebf (MST) l\u00e0 m\u1ed9t d\u00e3y g\u1ed3m 10 ho\u1eb7c 13 s\u1ed1 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p cho ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c khi c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3><strong>Ai ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p MST?<\/strong><\/h3>\n<p>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p MST g\u1ed3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-459433.aspx?anchor=dieu_5\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 105\/2020\/TT-BTC<\/a>\u00a0ng\u00e0y 03\/2\/2020.<\/p>\n<h3><strong>C\u1ea5u tr\u00fac m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i<\/strong><\/h3>\n<p><strong><em>(1) C<\/em><\/strong><strong><em>\u1ea5u tr<\/em><\/strong><strong><em>\u00fac MST \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 g\u1ed3m:<\/em><\/strong><\/p>\n<p style=\"text-align: center;\">N<sub>1<\/sub>N<sub>2<\/sub>N<sub>3<\/sub>N<sub>4<\/sub>N<sub>5<\/sub>N<sub>6<\/sub>N<sub>7<\/sub>N<sub>8<\/sub>N<sub>9<\/sub>N<sub>10\u00a0<\/sub>&#8211; N<sub>11<\/sub>N<sub>12<\/sub>N<sub>13<\/sub><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li>Hai ch\u1eef s\u1ed1 \u0111\u1ea7u N<sub>1<\/sub>N<sub>2<\/sub>\u00a0l\u00e0 s\u1ed1 ph\u1ea7n kho\u1ea3ng c\u1ee7a MST.<\/li>\n<li>B\u1ea3y ch\u1eef s\u1ed1 N<sub>3<\/sub>N<sub>4<\/sub>N<sub>5<\/sub>N<sub>6<\/sub>N<sub>7<\/sub>N<sub>8<\/sub>N<sub>9<\/sub>\u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo m\u1ed9t c\u1ea5u tr\u00fac x\u00e1c \u0111\u1ecbnh, t\u0103ng d\u1ea7n trong kho\u1ea3ng t\u1eeb 0000001 \u0111\u1ebfn 9999999.<\/li>\n<li>Ch\u1eef s\u1ed1 N<sub>10<\/sub>\u00a0l\u00e0 ch\u1eef s\u1ed1 ki\u1ec3m tra.<\/li>\n<li>Ba ch\u1eef s\u1ed1 N<sub>11<\/sub>N<sub>12<\/sub>N<sub>13<\/sub>\u00a0l\u00e0 c\u00e1c s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb 001 \u0111\u1ebfn 999.<\/li>\n<li>D\u1ea5u g\u1ea1ch ngang (-) l\u00e0 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch nh\u00f3m 10 ch\u1eef s\u1ed1 \u0111\u1ea7u v\u00e0 nh\u00f3m 3 ch\u1eef s\u1ed1 cu\u1ed1i.<\/li>\n<\/ul>\n<p><strong><em>(2) C\u00e1ch ph\u00e2n lo\u1ea1i c\u1ea5u tr\u00fac MST:<\/em><\/strong><\/p>\n<ul>\n<li>MST 10 ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 ch\u1ee9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n nh\u01b0ng tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf; \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp).<\/li>\n<li>MST 13 ch\u1eef s\u1ed1 v\u00e0 d\u1ea5u g\u1ea1ch ngang (-) d\u00f9ng \u0111\u1ec3 ph\u00e2n t\u00e1ch gi\u1eefa 10 s\u1ed1 \u0111\u1ea7u v\u00e0 3 s\u1ed1 cu\u1ed1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/li>\n<\/ul>\n<p>Theo \u0111\u00f3:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1 cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n v\u00e0 c\u1ea5p MST 13 ch\u1eef s\u1ed1 cho c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b, c, d, n Kho\u1ea3n 2 \u0110i\u1ec1u 4 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-459433.aspx?anchor=dieu_5\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 105<\/a>\u00a0c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ho\u1eb7c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n nh\u01b0ng tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1;<\/li>\n<\/ul>\n<p>C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau tr\u00ean n\u1ebfu ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 tr\u1ef1c ti\u1ebfp khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p MST 13 ch\u1eef s\u1ed1.<\/p>\n<ul>\n<li>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i li\u00ean danh v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam \u0111\u1ec3 ti\u1ebfn h\u00e0nh kinh doanh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng th\u1ea7u v\u00e0 c\u00e1c b\u00ean tham gia li\u00ean danh th\u00e0nh l\u1eadp ra Ban \u0110i\u1ec1u h\u00e0nh li\u00ean danh, Ban \u0110i\u1ec1u h\u00e0nh li\u00ean danh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n; ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf t\u1ea1i Vi\u1ec7t Nam tham gia li\u00ean danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n chung v\u00e0 chia l\u1ee3i nhu\u1eadn cho c\u00e1c b\u00ean tham gia li\u00ean danh th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1 \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf cho h\u1ee3p \u0111\u1ed3ng th\u1ea7u.<\/p>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n ph\u00f2ng t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai, kh\u1ea5u tr\u1eeb n\u1ed9p thu\u1ebf thay v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u th\u00ec nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t MST 10 ch\u1eef s\u1ed1 \u0111\u1ec3 k\u00ea khai t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c (tr\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u) t\u1ea1i Vi\u1ec7t Nam v\u00e0 cung c\u1ea5p MST cho b\u00ean Vi\u1ec7t Nam.<\/p>\n<ul>\n<li>Nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh ch\u01b0a c\u00f3 MST t\u1ea1i Vi\u1ec7t Nam khi \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1. Nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng MST \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf ho\u1eb7c cung c\u1ea5p MST cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n ho\u1eb7c cung c\u1ea5p cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 k\u00ea khai v\u00e0o B\u1ea3ng k\u00ea v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m g Kho\u1ea3n 2 \u0110i\u1ec1u 4 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-459433.aspx?anchor=dieu_5\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 105<\/a>\u00a0\u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1 (MST n\u1ed9p thay) \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 105 \u0111\u01b0\u1ee3c b\u00ean vi\u1ec7t Nam k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p MST 13 s\u1ed1 theo MST n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li>Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, c\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung, doanh nghi\u1ec7p li\u00ean doanh, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam giao nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn ph\u00e2n l\u00e3i d\u1ea7u, kh\u00ed \u0111\u01b0\u1ee3c chia c\u1ee7a Vi\u1ec7t Nam thu\u1ed9c c\u00e1c m\u1ecf d\u1ea7u kh\u00ed t\u1ea1i v\u00f9ng ch\u1ed3ng l\u1ea5n theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed ho\u1eb7c v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c.<\/li>\n<\/ul>\n<p>+ Nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c c\u1ea5p MST 13 ch\u1eef s\u1ed1 theo MST 10 s\u1ed1 c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang theo h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed (bao g\u1ed3m c\u1ea3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n l\u1ee3i tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed).<\/p>\n<p>+ C\u00f4ng ty m\u1eb9 &#8211; T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c c\u1ea5p MST 13 ch\u1eef s\u1ed1 theo MST 10 s\u1ed1 c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia theo t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/p>\n<ul>\n<li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu theo quy c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu v\u1edbi m\u1ed9t c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t MST n\u1ed9p thay \u0111\u1ec3 n\u1ed9p kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<h3><strong>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/h3>\n<p><strong><em>(1) Doanh nghi<\/em><\/strong><strong><em>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5<\/em><\/strong><em>\u00a0ch\u1ee9c<\/em>\u00a0kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p 01 MST duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1eeb khi \u0111\u0103ng k\u00fd thu\u1ebf cho \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST, trong \u0111\u00f3:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p MST ph\u1ee5 thu\u1ed9c.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd kinh doanh th\u00ec m\u00e3 s\u1ed1 ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ed3ng th\u1eddi l\u00e0 MST.<\/li>\n<\/ul>\n<p><strong><em>(2)<\/em><\/strong><strong><em>\u00a0C<\/em><\/strong><strong><em>\u00e1 nh\u00e2n<\/em><\/strong>\u00a0\u0111\u01b0\u1ee3c c\u1ea5p 01 MST duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3; trong \u0111\u00f3:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p MST \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. MST c\u1ea5p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed3ng th\u1eddi l\u00e0 MST c\u1ee7a c\u00e1 nh\u00e2n khi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><strong><em>(3)<\/em><\/strong><strong><em>\u00a0Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c<\/em><\/strong><strong><em>\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi<\/em><\/strong><strong><em>\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay<\/em><\/strong>\u00a0\u0111\u01b0\u1ee3c c\u1ea5p MST n\u1ed9p thay \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<ul>\n<li>MST \u0111\u00e3 c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i \u0111\u1ec3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c.<\/li>\n<li>MST c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, b\u00e1n, t\u1eb7ng, cho, th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/li>\n<li>MST c\u1ea5p cho h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 MST c\u1ea5p cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<\/ul>\n<h3><strong><u>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/u><\/strong><\/h3>\n<ul>\n<li><em>\u0110i\u1ec1u 30 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a>.<\/em><\/li>\n<li><em>\u0110i\u1ec1u 4, \u0110i\u1ec1u 5 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-459433.aspx?anchor=dieu_5\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 105\/2020\/TT-BTC<\/a>.<\/em><\/li>\n<\/ul>\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;\"><strong><em>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n nay, v\u1eabn c\u00f2n r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi ch\u01b0a hi\u1ec3u r\u00f5 v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, c\u1ea5u tr\u00fac v\u00e0 c\u00f4ng d\u1ee5ng c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf. B\u00e0i vi\u1ebft sau \u0111\u00e2y s\u1ebd gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc c\u01a1 b\u1ea3n v\u00e0 c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf. C\u00e1ch ph\u00e2n lo\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi nh\u1ea5t [&hellip;]<\/p>\n","protected":false},"featured_media":13693,"template":"","article_category":[10],"class_list":["post-6611","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\/6611","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\/13693"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6611"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}