{"id":6862,"date":"2021-06-16T14:55:35","date_gmt":"2021-06-16T07:55:35","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6862"},"modified":"2025-11-11T16:02:14","modified_gmt":"2025-11-11T09:02:14","slug":"thong-tu-40-2021-tt-btc-ve-thue-gtgt-thue-tncn-voi-ho-kinh-doanh","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thong-tu-40-2021-tt-btc-ve-thue-gtgt-thue-tncn-voi-ho-kinh-doanh\/","title":{"rendered":"Th\u00f4ng t\u01b0 40\/2021\/TT-BTC v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNCN v\u1edbi h\u1ed9 kinh doanh"},"content":{"rendered":"<h2 class=\"lead\">Ng\u00e0y 01\/6\/2021, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-477635.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6864 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/06\/thong-tu-40-ho-kinh-doanh.png\" alt=\"\" width=\"716\" height=\"720\" \/><\/p>\n<p align=\"center\"><em>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn\u00a0<\/em><em>v\u1ec1\u00a0<\/em><em>thu\u1ebf GTGT, thu\u1ebf TNCN v\u1edbi h\u1ed9 kinh doanh<\/em><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n trong nhi\u1ec1u n\u0103m v\u00e0 \u0111\u00e3 khai thu\u1ebf, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 khai, \u0111\u00e3 n\u1ed9p theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y hi\u1ec7u l\u1ef1c Th\u00f4ng t\u01b0 40\/2021.<\/li>\n<li>Vi\u1ec7c th\u00f4ng b\u00e1o th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kho\u00e1n c\u1ee7a n\u0103m 2021 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 40\/2021 \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021.<\/li>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai n\u00eau c\u01a1 quan thu\u1ebf \u0111\u00e3 qu\u1ea3n l\u00fd thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 40\/2021 v\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u chuy\u1ebfn \u0111\u1ed1i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf th\u00ec ti\u1ebfp t\u1ee5c n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021.<\/li>\n<li>T\u1ed5 ch\u1ee9c khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho h\u1ed9 kho\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 5 \u0110i\u1ec1u 7 <a 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>\u00a0th\u1ef1c hi\u1ec7n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho h\u1ed9 kho\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 40\/2021 k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 40\/2021.<\/li>\n<li>B\u00e3i b\u1ecf ch\u01b0\u01a1ng I v\u00e0 ch\u01b0\u01a1ng II <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a>.<\/li>\n<\/ul>\n<p><em><strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-477635.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/8\/2021.<\/strong><\/em><\/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 <strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 01\/6\/2021, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. Th\u00f4ng t\u01b0 40\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn\u00a0v\u1ec1\u00a0thu\u1ebf GTGT, thu\u1ebf TNCN v\u1edbi h\u1ed9 kinh doanh Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n trong nhi\u1ec1u [&hellip;]<\/p>\n","protected":false},"featured_media":13655,"template":"","article_category":[10],"class_list":["post-6862","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\/6862","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\/13655"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6862"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}