{"id":7065,"date":"2022-02-18T10:25:28","date_gmt":"2022-02-18T03:25:28","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7065"},"modified":"2025-11-11T14:43:19","modified_gmt":"2025-11-11T07:43:19","slug":"nhung-diem-moi-ve-luat-quan-ly-thue-theo-thong-tu-80-2021-tt-btc","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-diem-moi-ve-luat-quan-ly-thue-theo-thong-tu-80-2021-tt-btc\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC"},"content":{"rendered":"

Ng\u00e0y 29\/09\/2021 v\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP<\/u>\u00a0v\u1ec1 vi\u1ec7c thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\"\"<\/p>\n

Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/em><\/p>\n

B\u1ed9 th\u00f4ng t\u01b0 bao g\u1ed3m 12 ch\u01b0\u01a1ng, 89 \u0110i\u1ec1u v\u00e0 02 ph\u1ee5 l\u1ee5c \u0111i k\u00e8m. Trong \u0111\u00f3, ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf c\u1ea7n bi\u1ebft m\u1ed9t s\u1ed1 th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2022, t\u1ed5ng h\u1ee3p trong n\u1ed9i dung b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

CH\u01af\u01a0NG I: NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG TRONG LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe<\/strong><\/h2>\n

\u0110i\u1ec1u 1 – \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebfbao g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh chung sau m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n n\u1eafm r\u00f5:<\/p>\n

1. \u0110\u1ed1i v\u1edbi ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh – \u0110i\u1ec1u 1<\/strong><\/h3>\n

Theo th\u00f4ng t\u01b0 t\u1ea1i \u0110i\u1ec1u 1, h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, 28, 42, 59, 60, 64, 72, 73, 76, 80, 86, 96,107, 124 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019 v\u00e0 \u0110i\u1ec1u 30, 39 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung:<\/p>\n

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  • Ti\u1ec1n khai – n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i;<\/li>\n
  • Quy\u1ec1n h\u1ea1n v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a h\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n;<\/li>\n
  • Khai b\u00e1o thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a thu\u1ebf;<\/li>\n
  • Ti\u1ebfn h\u00e0nh x\u1eed l\u00fd c\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p;<\/li>\n
  • H\u1ed3 s\u01a1 n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3, h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf hay gi\u1ea3m thu\u1ebf;<\/li>\n
  • H\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t; quy tr\u00ecnh, th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m tra thu\u1ebf;<\/li>\n
  • Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed hay c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ef1a tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1, c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Vi\u1ec7t Nam; chi ph\u00ed \u1ee7y nhi\u1ec7m thu,..v..v<\/li>\n<\/ul>\n

    2. \u0110\u1ed3ng ti\u1ec1n khai thu\u1ebf, n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf – \u0110i\u1ec1u 4<\/strong><\/h3>\n
      \n
    • B\u1ed5 sung, s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i \u0111\u1ed1i v\u1edbi ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c s\u1ebd do c\u01a1 quan \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n thu; c\u00f3 th\u1ec3 thu l\u1ec7 ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7; khai v\u00e0 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 quy \u0111\u1ecbnh trong v\u0103n b\u1ea3n, nh\u1eb1m gi\u00fap ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i t\u1eeb \u0111\u1ed3ng ti\u1ec1n thu ph\u00ed, l\u1ec7 ph\u00ed sang lo\u1ea1i \u0111\u1ed3ng ti\u1ec1n khai – n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n
    • N\u1ebfu s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 khai, n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, khai th\u00e1c d\u1ea7u kh\u00ed: th\u1ef1c hi\u1ec7n khai – n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng lo\u1ea1i ngo\u1ea1i t\u1ec7 s\u1eed d\u1ee5ng trong giao d\u1ecbch thanh to\u00e1n (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean \u0111\u01b0\u1ee3c b\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam) nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. T\u1eeb \u0111\u00f3, ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf c\u0169ng kh\u00f4ng c\u1ea7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb \u0111\u1ed3ng ti\u1ec1n thu \u0111\u01b0\u1ee3c trong thanh to\u00e1n v\u1edbi \u0111\u1ed3ng ti\u1ec1n khai – n\u1ed9p thu\u1ebf.<\/li>\n
    • N\u1ebfu b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 khai – n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 hay kinh doanh c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Vi\u1ec7t Nam: khai – n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i, nh\u1eb1m th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP. Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ed3ng Vi\u1ec7t Nam, b\u1edfi nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
    • Kh\u00f4ng h\u01b0\u1edbng d\u1eabn ph\u1ea7n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed, doanh thu, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n

      3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf – Kho\u1ea3n 5, 6, 7 \u0110i\u1ec1u 3 v\u00e0 \u0110i\u1ec1u 5<\/strong><\/h3>\n

      Theo quy \u0111\u1ecbnh, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng c\u01a1 quan thu\u1ebf trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf g\u1ed3m:<\/p>\n

      3.1. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (Kho\u1ea3n 5 \u0110i\u1ec1u 3)<\/em><\/strong><\/h4>\n
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      • C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf, ngo\u1ea1i tr\u1eeb C\u1ee5c Thu\u1ebf Doanh Nghi\u1ec7p l\u1edbn thu\u1ed9c T\u1ed5ng C\u1ee5c Thu\u1ebf.<\/li>\n
      • L\u00e0 c\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2021\/Q\u0110-TTg ng\u00e0y 30\/03\/2021 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/li>\n
      • C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf s\u1ebd qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n
      • C\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf ch\u1ee9ng kho\u00e1n hay ph\u1ea7n v\u1ed1n g\u00f3p trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u00ec thu\u1ed9c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n

        3.2. \u0110\u1ed1i v\u1edbi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n nh\u1eadn ph\u00e2n b\u1ed5<\/em><\/strong><\/h4>\n
          \n
        • C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng t\u1ea1i tr\u1ee5 s\u1edf v\u00e0 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/li>\n
        • C\u01a1 quan thu\u1ebf t\u1ea1i c\u00e1c t\u1ec9nh th\u00e0nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n
        • C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ul>\n

          CH\u01af\u01a0NG II: V\u1ec0 H\u1ed8I \u0110\u1ed2NG T\u01af V\u1ea4N THU\u1ebe X\u00c3, PH\u01af\u1edcNG, TH\u1eca TR\u1ea4N<\/strong><\/h2>\n

          V\u1ec1 H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo \u0110i\u1ec1u 6 – \u0110i\u1ec1u 12 nh\u01b0:<\/p>\n

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          • Th\u1ef1c hi\u1ec7n b\u1ed5 sung th\u00eam c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf g\u1ed3m: T\u1ed5 tr\u01b0\u1edfng t\u1ed5 d\u00e2n ph\u1ed1\/ trung \u01b0\u01a1ng; Tr\u01b0\u1edfng ban qu\u1ea3n l\u00fd ch\u1ee3 (th\u00e0nh vi\u00ean). C\u00f9ng v\u1edbi \u0111\u00f3, b\u1ed5 sung h\u01b0\u1edbng d\u1eabn th\u00eam ch \u0111\u1ecba b\u00e0n h\u00e0nh ch\u00ednh c\u1ea5p huy\u1ec7n kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3.<\/li>\n
          • Thay \u0111\u1ed5i y\u00eau c\u1ea7u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n\/ h\u1ed9 kinh doanh tham gia kh\u00f4ng qu\u00e1 05 ng\u01b0\u1eddi.<\/li>\n
          • Thay \u0111\u1ed5i y\u00eau c\u1ea7u v\u1ec1 th\u1eddi h\u1ea1n th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m.<\/li>\n
          • B\u1ed5 sung th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1 quan h\u1ec7 c\u1ed9ng t\u00e1c gi\u1eefa H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf trong vi\u1ec7c g\u1eedi h\u1ed3 s\u01a1,…<\/li>\n<\/ul>\n

            CH\u01af\u01a0NG III: V\u1ec0 KHAI THU\u1ebe, T\u00cdNH THU\u1ebe V\u00c0 PH\u00c2N B\u1ed4 NGH\u0128A V\u1ee4 THU\u1ebe<\/strong><\/h2>\n

            C\u00e1c \u0111i\u1ec3m m\u1edbi v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf v\u00e0 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 12 – \u0110i\u1ec1u 20 nh\u01b0 sau:<\/p>\n

            1. Ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf h\u1ea1ch to\u00e1n t\u1eadp trung c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i t\u1ec9nh th\u00e0nh kh\u00e1c (n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh) – \u0110i\u1ec1u 12<\/strong><\/h3>\n
              \n
            • S\u1eeda \u0111\u1ed5i v\u1ec1 quy \u0111\u1ecbnh, nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf cho c\u00e1c t\u1ec9nh th\u00e0nh kh\u00e1c, n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh l\u00e0 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh kh\u00e1c.<\/li>\n
            • S\u1eeda \u0111\u1ed5i v\u1ec1 quy \u0111\u1ecbnh n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf h\u1ea1ch to\u00e1n t\u1eadp trung ngay t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 kho\u1ea3n thu ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc s\u1ebd ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb v\u00e0 x\u1eed l\u00fd theo Kho\u1ea3n 4.<\/li>\n
            • B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p b\u1ecb thanh tra ph\u00e1t hi\u1ec7n n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd ti\u1ebfn h\u00e0nh x\u1eed l\u00fd vi ph\u1ea1m.<\/li>\n<\/ul>\n

              2. Ph\u00e2n b\u1ed5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p – \u0110i\u1ec1u 13<\/strong><\/h3>\n
                \n
              • S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh (kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh).<\/li>\n
              • S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi kinh doanh x\u00e2y d\u1ef1ng t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh (kh\u00e1c n\u01a1i ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh).<\/li>\n
              • Th\u1ef1c hi\u1ec7n s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf GTGT c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u khi th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 13.<\/li>\n<\/ul>\n

                3. V\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 v\u00e0 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t – \u0110i\u1ec1u 14<\/strong><\/h3>\n
                  \n
                • Th\u1ef1c hi\u1ec7n ph\u00e1p l\u00fd h\u00f3a quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n kh\u00e1c t\u1ec9nh.<\/li>\n<\/ul>\n

                  4. \u0110\u1ed1i v\u1edbi khai thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 v\u00e0 n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng – \u0110i\u1ec1u 16<\/strong><\/h3>\n
                    \n
                  • B\u1ed5 sung v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p v\u1edbi x\u0103ng d\u1ea7u cho t\u1eebng t\u1ec9nh. N\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i. Ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f4ng ty con theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

                    5. \u0110\u1ed1i v\u1edbi khai thu\u1ebf, t\u00ednh thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, ph\u00e2n b\u1ed5 v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp cho doanh nghi\u1ec7p – \u0110i\u1ec1u 17<\/strong><\/h3>\n
                      \n
                    • S\u1eeda \u0111\u1ed5i c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf h\u1ea1ch to\u00e1n t\u1eadp trung (t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c).<\/li>\n
                    • S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng theo quy\u1ebft to\u00e1n n\u0103m \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n
                    • Th\u1ef1c hi\u1ec7n ph\u00e1p l\u00fd h\u00f3a v\u1ec1 quy \u0111\u1ecbnh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n kh\u00e1c t\u1ec9nh.<\/li>\n<\/ul>\n

                      6. Khai thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 v\u00e0 n\u1ed9p l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 – \u0110i\u1ec1u 18<\/strong><\/h3>\n
                        \n
                      • X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 s\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u00e3 t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u c\u1ee7a n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/li>\n
                      • Th\u1ef1c hi\u1ec7n ph\u00e1p l\u00fd h\u00f3a v\u1ec1 quy \u0111\u1ecbnh ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n kh\u00e1c t\u1ec9nh.<\/li>\n<\/ul>\n

                        7. \u0110i\u1ec3m m\u1edbi v\u1ec1 ph\u00e2n b\u1ed5 thu\u1ebf GTGT, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p cho c\u00e1c t\u1ec9nh, n\u01a1i c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean nhi\u1ec1u t\u1ec9nh – \u0110i\u1ec1u 13, \u0110i\u1ec1u 15, \u0110i\u1ec1u 17<\/strong><\/h3>\n
                          \n
                        • Th\u1ef1c hi\u1ec7n b\u1ecf quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn t\u1ef7 l\u1ec7 ph\u00e2n chia thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf GTGT, thu\u1ebf t\u00e0i nguy\u00ean.<\/li>\n<\/ul>\n

                          8. \u0110\u1ed1i v\u1edbi khai thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – \u0110i\u1ec1u 19<\/strong><\/h3>\n
                            \n
                          • Th\u1ef1c hi\u1ec7n ph\u00e1p l\u00fd h\u00f3a quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0ph\u1ea3i \u0111\u00f3ng thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n.<\/li>\n<\/ul>\n

                            Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf trong Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Hy v\u1ecdng v\u1edbi nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c ch\u00fang t\u00f4i chia s\u1ebb trong b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 \u0111i\u1ec1u lu\u1eadt m\u1edbi ban h\u00e0nh.<\/p>\n

                            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 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                            Ng\u00e0y 29\/09\/2021 v\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP\u00a0v\u1ec1 vi\u1ec7c thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC B\u1ed9 th\u00f4ng t\u01b0 bao g\u1ed3m 12 ch\u01b0\u01a1ng, 89 \u0110i\u1ec1u v\u00e0 02 […]<\/p>\n","protected":false},"featured_media":13635,"template":"","article_category":[],"class_list":["post-7065","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7065","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\/13635"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7065"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}